The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.

The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...

In 2024, the Internal Revenue Service announced automatic payments for eligible taxpayers who had not claimed the Recovery ...

The taxpayer’s predeceased spouse’s estate failed to timely file an estate return and did not qualify for the safe harbor in Rev. Proc. 2017-34, so its portability election was invalid, the Tax Court ...

International students in the US, including F-1 and J-1 visa holders, must file taxes annually, even without income. This ensures visa compliance and aids future applications. Key forms include 8843 ...

President Trump discussed his "no tax on tips" plan in January. The IRS has released its guidance for the "no tax on tips" ...

The income tax you pay on savings interest will rise by 2 percentage points from April 2027, differentiating it from tax on ...

Many people will be shocked when they discover the intricate rules — and lack of supporting paperwork — when filing 2025 ...

Who doesn’t appreciate tax-free investment growth, tax-free withdrawals and not having to take required minimum distributions ...

On November 21, 2025, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “Service”) released final regulations ...