From the Author Archive

Taxation of Foreign Pension Contributions

For migrants or people living outside of their native country who are working abroad, participation in a foreign pension plan can complicate an already complicated tax scheme.  Expatriates often run the risk of adverse […]

The 15-Day Home Rental Rule

When you rent property, you have to report the income and pay any associated tax on it. But there is an exception – and particularly if you have a vacation or 2nd home, it’s […]

Taxation of Foreign Pension and Annuity Distributions

If you receive a distribution from a foreign pension plan or a foreign annuity, you may have to pay a U.S. tax on the distribution.  Generally the taxable amount is the total amount of […]

Are Job Hunting Expenses Deductible?

Job hunting is becoming a norm in these roller-coaster economic times. Something that used to only be associated with high school or college graduation has now become something we all may have to face, […]

Amnesty for Independent Contractors vs. Employee Mistakes

For small businesses with employees, the distinction between an independent contractor and an employee may seem negligible.  Both work for you and provide some sort of service for which you pay compensation.  But there […]

Business Deduction for Work Related Education

In the ever-changing world of employment, keeping current on skills and education is paramount to retaining your current job, or getting a new one.  For taxpayers who itemize their deductions, there may be some […]

Too Early For Year End Tax Planning?

As the saying goes, those who fail to plan, plan to fail.  But as summer winds to an end, school starts up and football games kick off, year end tax planning may still seem […]

IRS Limits Direct Deposit Refunds in 2015

In a recent announcement, the IRS noted that it will only allow up to three electronic direct deposits to a single account for tax year 2015. Citing identity theft as the primary motivator, the […]

Employee or Independent Contactor

It is crucial for employers to correctly categorize service providers as employees or independent contractors.  It’s especially true for small businesses because they don’t often have the systems in place to correctly determine if […]

Rule 2004 Examination and Subpoena Duces Tecum – What are they?

The Rule 2004 Examination is named for the Federal Bankruptcy Rule of Procedure that sets out the procedure for the Trustee or other interested party to obtain additional disclosure of documents or testimony from […]