Articles and Tax Tips

THIS MONTH'S SUBSCRIBER ARTICLE: U.S. Rental Income And When The Form W-8ECI Is Appropriate For Documentation Purposes

Sourcing is a prime component in determining backup withholding and 1042-S reporting in a Non-Resident Alien (NRA) context.

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We have been tracking Sales & Use changes throughout the year. Prior articles focused on changes made through April.

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It's that time of the year again.

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Last week the IRS issued proposed regulations explaining how qualified tips are to be defined for 1099/W-2 reporting purposes.

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On September 15th, 2025 the IRS and Treasury Department issued new rules addressing several SECURE 2.0 Act provisions relating to catch

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Since the July 2025 tax bill was signed into law there has been quite a bit of confusion on whether existing filing thresholds for Forms 1099 will

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If you find yourself rushed to file information returns early in the new year, then please don't forget that there are also

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Early in July of 2025 a big tax bill was signed into law. To say that it features numerous 1099 related changes is an understatement.

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IRC Section 6050W has long since eliminated the requirement for Accounts Payable departments to report payments settled using a P

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Several key business deductions and 1099/W-2 associated worker fringe benefits were taken away to pay for the reduction of the co

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