NSAC Happenings and Latest News - Page 76

New Relief for Drought-Stricken Farmers, Ranchers: IRS

Published October 22, 2018

Farmers and ranchers who were forced to sell livestock due to drought may get extra time to replace the livestock and defer tax on gains from the sales, according to the Internal Revenue Service.  The one-year extension gives eligible farmers and ranchers until the end of the tax year after the first drought-free year to replace the sold livestock. The farmer or rancher must be in an applicable region -- a county designated as eligible for ...

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IRS Pushes Back Major W-4 Changes Until 2020

Published October 22, 2018

The Treasury Department said the Internal Revenue Service would push back implementation of a redesigned Form W-4 to tax year 2020, allowing the agency to keep working on a new approach to the employee withholding form.  The IRS released a draft version of a new Form W-4, "Employee’s Withholding Allowance Certificate," earlier this year in the wake of the Tax Cuts and Jobs Act, but it received heavy criticism from groups like ...

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IRS Updates Per Diem Rates for Business Travel Expenses

Published October 22, 2018

The Internal Revenue Service issued its annual notice describing the daily rates that taxpayers can use for lodging, meals and incidental expenses when traveling for business.  Notice 2018-77 announces the special per diem rates, effective Oct. 1, 2018, that taxpayers may use to substantiate the amount of expenses for lodging, meals and incidental expenses when traveling away from home. The notice also provides the special ...

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Tax Strategy: The Details on Tax Reform 2.0

Published October 22, 2018

The House Ways and Means Committee finally released the three tax bills that they hope the House will pass prior to the midterm elections, constituting what they are calling Tax Reform 2.0.  We have long known that one of the bills would focus on making permanent many of the temporary individual provisions of the Tax Cuts and Jobs Act of 2018. House Bill 6760 provides the details on making those provisions permanent.  We had very ...

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IRS Offers Guidance on Meals and Entertainment Deduction after Tax Reform

Published October 22, 2018

The Internal Revenue Service released guidance Wednesday on the business expense deduction for meals and entertainment in the wake of the Tax Cuts and Jobs Act, which was supposed to eliminate deductions for expenses pertaining to activities generally considered entertainment, amusement or recreation.  The IRS said taxpayers can still deduct 50 percent of the cost of business meals if the taxpayer (or an employee of the business) is ...

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