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Coronavirus Tax Update – April 17, 2020

In the three weeks since the CARES Act was signed into law, there have been numerous administrative and regulatory developments regarding state and federal taxation.  This article summarizes several of the key developments. IRS Developments Payroll Protection Program Loans.  Businesses, sole proprietors, and independent contractors have been encouraged to apply… Continue

IRS People First Initiative

In addition to extending tax filing and payment deadlines to July 15, 2020, the IRS announced on Wednesday that it would implement “a sweeping series of steps to assist taxpayers by providing relief on a variety of issues ranging from easing payment guidelines to postponing compliance actions.” These new changes… Continue

IRS Announces Electronic Filing of Form 1023

In 2014, the IRS released Form 1023-EZ, which is a streamlined version of IRS Form 1023 that is intended to help small nonprofits apply for 501(c)(3) tax exempt status more easily.  Form 1023-EZ and the user fee (which was reduced to $275 by the IRS effective July 1, 2016) must… Continue

Do You Know the Taxpayer Bill of Rights?

The Taxpayer Bill of Rights has been part of the Internal Revenue Code since 2015. Prior to that, the principles existed merely as a set of aspirational guidelines. Once the Taxpayer Bill of Rights was formally adopted, it became the duty of the IRS Commissioner to “ensure that employees of… Continue

Taxing Workers in the Gig Economy

Participation in the gig economy has grown steadily in recent years, facilitated in part by popular online and app services such as Uber, Lyft, AirBnB, VRBO, and TaskRabbit, as well as selling platforms available through Amazon, eBay, and Etsy. A recent survey by Upwork suggests that more than 56 million… Continue

Recordkeeping for Donations to Charity

One of the requirements for claiming a tax deduction for a contribution to a charitable organization is that you have to be able to prove it.  The rationale is clear, but the rules for compliance are very detailed and the cost of running afoul of them can be substantial.  For… Continue

New Tax Law Affecting Partnerships and LLCs

In 2015, a fundamental change was made to the law dealing with IRS audit procedures for partnerships and multi-member LLCs that are taxed as partnerships. This new law is slated to go into effect on January 1, 2018, and will have a significant impact on partners and partnerships. Under the… Continue

Reinstating Tax-Exempt Status for Nonprofits

In recent years, many nonprofit organizations have made the regrettable discovery that their tax-exempt status has been automatically revoked by the IRS. The loss of exempt status creates several undesirable results that may be compounded by the fact that the discovery of the revocation often does not occur until several… Continue

Doug Smith Presents Tax Seminar

GKH tax attorney Doug Smith presented “Top Tax Pitfalls for Small Businesses and Their Employees” on February 7, 2017. The presentation covered a range of tax-related topics relevant to small businesses, including employee classification, Trust Fund Recovery Penalty, W-2 and 1099 issues, IRS exams, and identity theft. View the PowerPoint… Continue

Top Tax Pitfalls for Small Businesses and Their Employees

Date:          Tuesday, February 7, 2017 Time:          7:30 – 9:00 a.m. Location:    The offices of Gibbel Kraybill & Hess LLP, 2933 Lititz Pike The Internal Revenue Code requires small businesses to comply with varied and complicated tax laws. Failure to properly navigate these laws… Continue