Tax regulations

A divided Supreme Court threw out a decades-old legal doctrine that empowered federal regulators to interpret unclear laws.

Notice 2024-55 from the IRS explains exceptions to the additional tax for certain emergencies, and for victims of domestic abuse.

The Internal Revenue Service issued the annual inflation adjustments for health savings accounts in 2025 as prices continue to rise.

The IRS and the Treasury released final regs on the tax credits, with specific rules for partnerships and S corporations.

With tax authorities scrutinizing partnerships, CPAs and tax pros need to think more strategically about filing for extensions.

Some companies are misrepresenting when food and wellness expenses can be paid for by FSAs, HSAs and other health spending plans.

The IRS wants to help businesses know when they don't qualify for an Employee Retention Credit.

The Internal Revenue Service has updated its frequently asked questions to offer more guidance on what kinds of components can be used in electric vehicles to qualify for tax credits.

The IRS is rolling out a voluntary disclosure program to let businesses pay back Employee Retention Credits they claimed in error.

The new deduction rates apply to electric and hybrid vehicles, as well.

A short window won't necessarily stop lawmakers from proposing or introducing new legislation, though — if only to position themselves ahead of next November's election.

Among other things, they may unintentionally snare mutual funds, an expert testifies.

The service will postpone the lower threshold, but will phase in a threshold of $5,000 for tax year 2024.

The Treasury and the IRS issued laid out possible regs to update the investment tax credit rules to encompass various forms of renewable energy.

The regulations address new subsections of the law from the SECURE 2.0 Act.

Proposed regulations from the IRS are generally effective beginning in 2024.

Taxpayers will now have through Jan. 10, 2025, to fix a refund claim.

The Treasury Department announced a timeline for offering more information on some of the main tax provisions of the Inflation Reduction Act.

40 critical regulations, court decisions, laws, IRS proposals and other major changes to the tax landscape from the past 12 months.

More than 60 tax provisions are going up, according to Rev. Proc. 2022-38.