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"Information is the resolution of uncertainty."

Claude Shannon
December 22, 2021
Form 1099-NEC and 1099-MISC

If you use independent contractors to perform services for your business, for each one that you pay $600 or more for the year, you are needed to release the worker and the IRS a Form 1099-NEC no later than January 31, 2022, for 2021 payments.

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December 14, 2021
Employee Retention Credit (ERC) Retroactive Termination

Claimed the employee retention credit (ERC) in the 4th quarter of 2021? Read about a retroactive change impacting the credit for the 4th quarter of 2021.

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December 7, 2021
Farewell employee retention credit (ERC)

Bid farewell to the employee retention credit (ERC) for the 4th quarter. Lawmakers giveth, and lawmakers taketh away.

In this case, what lawmakers did is pitiful. It's like magic: now you see it, now you don't.

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December 3, 2021
When Is a Partner in a Partnership a 1099 Worker?

When the individual production activity of a partner is outside his/her capacity as a member of the partnership, the partnership has 2 options:

  1. Designate the production income to the partner, and have the partner treat the expenses as unreimbursed partner expenses (UPE).
  2. Manage the partner as a 1099 independent contractor for the individual production.

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November 26, 2021
December 2021 Due Dates

December is the month to take final actions that can impact your tax outcome for 2021. Taxpayers with significant boosts or declines in income, modifications in marital status or dependent status, and those who sold off residential or commercial property during the course of 2021 ought to seek a tax planning consultation appointment.

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November 17, 2021
Congress Ends the Employee Retention Credit Early

President Biden signed the Infrastructure Investment and Jobs Act (IIJA) into law on November 15, 2021. One of the provisions of that legislation retroactively ended the employee retention credit (ERC) early.

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November 6, 2021
Preventing IRS Underpayment Penalties

Congress considers our tax system a "pay-as-you-earn" system. To facilitate that principle, the federal government has actually provided a number of ways of helping taxpayers in meeting the "pay-as-you-earn" requirement.

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November 1, 2021
November 2021 Due Dates

Due Dates - If you are an employee who works for tips and received more than $20 in tips during October, you are required to report them to your employer on IRS Form 4070 no later than November 10.

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October 29, 2021
Biden Administration Backs Off on Proposed Bank Transaction Threshold

Tax-compliance rates in the United States are based, in large part, on how taxpayers accrue income.

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