HEALTHCARE ACT CONSTITUTIONAL: TAXES AHEAD

Unless you’ve found a way to live without the news media, you’ve already heard that the U.S. Supreme Court upheld most of the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 –...

DEDUCTION DENIED: IT’S A QUESTION OF SIMILARITY

The IRS Chief Counsel has denied the domestic production activities deduction to a company that sells online software. The domestic production activities deduction (DPAD) is available for domestic production gross receipts from the lease, license, sale or disposition...

HONORING ELDERLY RELATIVES HAS ITS REWARDS

If you care for an aging relative, you may be able to claim certain expenses related to the relative’s care on your tax return.  Here are some tips that could save you some tax dollars this year: Claim older adults as dependents – If you provide...

NOW … THAT’S A REFUND!

An Oregon woman has been charged with tax fraud. How did she allegedly do it? She bought herself a home-use tax preparation program. She prepared and electronically filed an Oregon state income tax return erroneously showing $3 million of income and claiming a $2.1...

COURT SETTLES DONATION DEDUCTIBILITY QUESTION

A recent decision of the Second Circuit Court of Appeals has allowed deductions for a charitable contribution of a façade easement and a related cash contribution, which previously had been disallowed by the Tax Court. In 2003, Huda Scheidelman applied to a charity to...