Employers in 15 states (and the Virgin Islands) may not be eligible to claim the...

HSAs allow eligible individuals to make deductible contributions that can later be withdrawn tax-free to...

The following is a summary of the most important tax developments that have occurred in...

Small Business Safe Harbor Election A significant change was made by the final regulations through...

Capitalization Requirements Overall, the new final regulations restate in a comprehensive way long-established concepts about...

Materials and Supplies The 2014 repair and capitalization regulations expand the definition of the term...

De Minimis Safe Harbor A beneficial de minimis safe harbor election allows taxpayers to elect...

Routine Maintenance Safe Harbor The final regulations continue to allow for a routine maintenance safe...

There are many important tax changes taking effect in 2014. They are the result of...