Articles and Tax Tips

THIS MONTH'S SUBSCRIBER ARTICLE: The Quandry Regarding The Validity of Social Security Numbers Provided By Sole Proprietors On The W-9

Getting the payee's TIN (taxpayer identification number) should be a simple enough task. Regrettably, it is anything but that simple.

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TAX TIP OF THE WEEK: Tax Year 2025 Penalty Relief Announced For Two Key New Provisions From The July 2025 Tax Bill

On November 5, 2025 the IRS announced some good news for beleaguered 1099/W-2 filers dreading the upcoming filing season.

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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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TAX TIP OF THE WEEK: Sales and Use Update For Late Spring Through Early Summer

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

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THIS MONTH'S SUBSCRIBER ARTICLE: 2025 Form 1099-NEC Update for Select States

It's that time of the year again.

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TAX TIP OF THE WEEK: Preparing For Filing Season And The New IRS Proposal Defining Qualified Tips For 1099/W-2 Reporting Purposes

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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TAX TIP OF THE WEEK: IRS Announces New W-2 and 1099-R Reporting Rules Regarding SECURE 2.0 Act Provisions

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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THIS MONTH'S SUBSCRIBER ARTICLE: The Definitive 1099 Thresholds You Are Filing Under Early in 2026

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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TAX TIP OF THE WEEK: A Refresher on 1099/W-2 Extension Requests Under Recent Rule Changes

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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THIS MONTH'S SUBSCRIBER ARTICLE: What AP Needs to Understand About July 2025 Changes To The 1099-NEC and 1099-MISC

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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