03/21/2019
The IRS first clarified the SALT cap for businesses in FAQs. But due to persistent questions, it’s created a safe harbor, which applies to charitable contributions made on or after Jan. 1, 2018.
03/21/2019
If you’re taking the tax credit for paid FMLA leave provided to employees during 2018, the IRS has created new Form 8994, Employer Credit for Paid Family Leave, which is attached to your Form 1120.