Tax Alerts
Tax Briefing(s)
2022 Tax Year-In-ReviewConsolidated Appropriations Act, 2023Inflation Reduction Act of 2022, Signed Aug. 16
IRS Reminds Taxpayers to FIle Tax Returns (FS-2023-2)
The IRS has reminded taxpayers of their tax responsibilities, including if they’re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United St...
The IRS has reminded taxpayers of their tax responsibilities, including if they’re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United St...
IRS Offers Checklist of Reminders as Taxpayers Prepare to File 2022 Tax Returns (IR-2023-17)
The IRS has offered a checklist of reminders for taxpayers as they prepare to file their 2022 tax returns. Following are some steps that will make tax preparation smoother for taxpayers in 2023:Gather...
The IRS has offered a checklist of reminders for taxpayers as they prepare to file their 2022 tax returns. Following are some steps that will make tax preparation smoother for taxpayers in 2023:Gather...
IRS Reminds Taxpayers to Report Digital Asset-Related Income (IR-2023-12)
The IRS has reminded taxpayers that they must report all digital asset-related income when they file their 2022 federal income tax return, as they did for fiscal year 2021. The term "digital assets"Â...
The IRS has reminded taxpayers that they must report all digital asset-related income when they file their 2022 federal income tax return, as they did for fiscal year 2021. The term "digital assets"Â...
IRS Proposes New Service Industry Tip Compliance Agreement (SITCA) Program (Notice 2023-13)
The IRS has issued a guidance which sets forth a proposed revenue procedure that establishes the Service Industry Tip Compliance Agreement (SITCA) program, a voluntary tip reporting program offered to...
The IRS has issued a guidance which sets forth a proposed revenue procedure that establishes the Service Industry Tip Compliance Agreement (SITCA) program, a voluntary tip reporting program offered to...
AL - Filing deadline for taxpayers in declared disaster areas extended
Alabama corporate and personal income taxpayers residing in areas designated as disaster areas by the federal government have now until October 16, 2023, to file tax returns and make tax payments due ...
Alabama corporate and personal income taxpayers residing in areas designated as disaster areas by the federal government have now until October 16, 2023, to file tax returns and make tax payments due ...
AZ - Tips related to 2023 tax season issued
Arizona issued guidance for personal income taxpayers on preparing for 2023 tax season and tips for a seamless tax filing. The guidance, among other information, discusses:filing requirements for full...
Arizona issued guidance for personal income taxpayers on preparing for 2023 tax season and tips for a seamless tax filing. The guidance, among other information, discusses:filing requirements for full...
AR - Tax levied under amendment 101 excluded from manufacturing machinery refund
The 0.5% excise tax levied in Arkansas Constitution, Amendment 101, is not subject to the partial sales and use tax refund for the replacement and repair of certain manufacturing machinery and equipme...
The 0.5% excise tax levied in Arkansas Constitution, Amendment 101, is not subject to the partial sales and use tax refund for the replacement and repair of certain manufacturing machinery and equipme...
CA - Tax professionals advised to establish or renew TIA and POA relationships for income tax filing purposes
The California Franchise Tax Board has encouraged tax professional partners to prudently establish or renew their Tax Information Authorization (TIA) or Power of Attorney (POA) relationships with thei...
The California Franchise Tax Board has encouraged tax professional partners to prudently establish or renew their Tax Information Authorization (TIA) or Power of Attorney (POA) relationships with thei...
CO - Public inputs on amendments to rules on credit for taxes paid to another states requested
The Colorado Department of Revenue has issued answers to frequently asked questions (FAQs) on the alternative transportation options tax credit that qualifying employers may claim against their corpor...
The Colorado Department of Revenue has issued answers to frequently asked questions (FAQs) on the alternative transportation options tax credit that qualifying employers may claim against their corpor...
DC - Guidance issued on temporary rate increase for lodging
The District of Columbia has issued some guidance on the temporary rate increase on the gross receipts for transient lodgings or accommodations. The increased additional tax rate of 1.3% is effective ...
The District of Columbia has issued some guidance on the temporary rate increase on the gross receipts for transient lodgings or accommodations. The increased additional tax rate of 1.3% is effective ...
FL - Governor proposes tax relief as part of his "Framework for Freedom" budget
Florida Gov. Ron DeSantis, along with Senate President Kathleen Passidomo and House Speaker Paul Renner, have announced their intent to pass sales and use, motor fuel, and other fuel tax relief under ...
Florida Gov. Ron DeSantis, along with Senate President Kathleen Passidomo and House Speaker Paul Renner, have announced their intent to pass sales and use, motor fuel, and other fuel tax relief under ...
GA - Georgia issued corrected local rate change announcement
Georgia has corrected and reissued the latest local sales and use rate change announcment. The rates are effective April 1, 2023.County Tax Rate ChangesCalhoun will have an LEST2 tax rate of 8%.Glynn ...
Georgia has corrected and reissued the latest local sales and use rate change announcment. The rates are effective April 1, 2023.County Tax Rate ChangesCalhoun will have an LEST2 tax rate of 8%.Glynn ...
ID - Tax rebate non taxable; department will send corrected 1099-G
For corporate and personal income tax purposes, Idaho clarified that its tax rebates are non taxable. On February 10, 2023, the IRS announced that taxpayers who received Idaho’s tax rebates are not ...
For corporate and personal income tax purposes, Idaho clarified that its tax rebates are non taxable. On February 10, 2023, the IRS announced that taxpayers who received Idaho’s tax rebates are not ...
IL - Final Grundy County multiplier announced for 2022
The final Grundy County equalization factor (multiplier) for Illinois property tax purposes has been set for 2022 at 1.0000. The final 2021 multiplier was also 1.0000. Release, Illinois Department of ...
The final Grundy County equalization factor (multiplier) for Illinois property tax purposes has been set for 2022 at 1.0000. The final 2021 multiplier was also 1.0000. Release, Illinois Department of ...
IN - Rate reduction bill passes house
Indiana budget legislation includes a provision to reduce the personal income tax rate to 2.9% by 2026 and eliminate existing rate reduction trigger provisions. The bill has passed the Indiana House a...
Indiana budget legislation includes a provision to reduce the personal income tax rate to 2.9% by 2026 and eliminate existing rate reduction trigger provisions. The bill has passed the Indiana House a...
KS - Local rate changes announced
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning April 1, 2023. In addition,as of January 1, 2023, the state tax rate on food and food ingredients has ...
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning April 1, 2023. In addition,as of January 1, 2023, the state tax rate on food and food ingredients has ...
KY - December sales tax facts sheet discusses residential utility exemption
Kentucky in its recent sales tax facts sheet discusses residential utility exemption, among other topics.The facts sheet discusses:Tax changes enacted by the General Assembly, through House Bill (HB)8...
Kentucky in its recent sales tax facts sheet discusses residential utility exemption, among other topics.The facts sheet discusses:Tax changes enacted by the General Assembly, through House Bill (HB)8...
LA - Mobile workforce exemption regulations adopted
The Louisiana Department of Revenue adopted regulations implementing the mobile workforce exemption. The Louisiana Legislature previously established this exemption, effective beginning in 2022. The e...
The Louisiana Department of Revenue adopted regulations implementing the mobile workforce exemption. The Louisiana Legislature previously established this exemption, effective beginning in 2022. The e...
ME - Personal exemption instructions clarifiedo other jurisdictions
Maine Revenue Services clarified the amount of personal exemptions certain taxpayers should take on their Maine personal income tax returns. This is after an error was discovered in the 2022 Form 1040...
Maine Revenue Services clarified the amount of personal exemptions certain taxpayers should take on their Maine personal income tax returns. This is after an error was discovered in the 2022 Form 1040...
MD - List of taxable property and services issued
The Maryland Comptroller has issued a list of tangible personal property and services subject to sales and use tax. List of Tangible Personal Property and Services Subject to Sales and Use Tax, Maryla...
The Maryland Comptroller has issued a list of tangible personal property and services subject to sales and use tax. List of Tangible Personal Property and Services Subject to Sales and Use Tax, Maryla...
MA - Interest rates unchanged for second quarter of 2023
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2023, through June 30, 2023.The rate for overpayments is 6%.The rate for underpaymen...
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2023, through June 30, 2023.The rate for overpayments is 6%.The rate for underpaymen...
MI - Online payment options for Detroit individual income tax taxpayers discussed
The city of Detroit personal income taxpayers can now pay by eCheck or debit or credit card their estimated payments, annual return payments, proposed tax due payments, 10-day demand payments, assessm...
The city of Detroit personal income taxpayers can now pay by eCheck or debit or credit card their estimated payments, annual return payments, proposed tax due payments, 10-day demand payments, assessm...
MN - Guidance on tax liability for marketplace providers updated
The Minnesota Department of Revenue announced that it updated its guidance regarding sales tax liability relief for marketplace providers. Sales Tax for Marketplace Providers, Minnesota Department of ...
The Minnesota Department of Revenue announced that it updated its guidance regarding sales tax liability relief for marketplace providers. Sales Tax for Marketplace Providers, Minnesota Department of ...
MO - Department started accepting E-filed tax returns
The Missouri Department of Revenue (department) has begun accepting electronically filed state tax returns for tax year 2022 from January 23, 2023 onwards.Personal income taxpayers may qualify for fre...
The Missouri Department of Revenue (department) has begun accepting electronically filed state tax returns for tax year 2022 from January 23, 2023 onwards.Personal income taxpayers may qualify for fre...
NJ - Partnership income guidance issued
New Jersey has updated its guidance regarding the taxation of income from partnerships for purposes of the gross (personal) income tax. The updated bulletin explains, among other information, essentia...
New Jersey has updated its guidance regarding the taxation of income from partnerships for purposes of the gross (personal) income tax. The updated bulletin explains, among other information, essentia...
NC - 2022 personal income tax bulletin issued
The North Carolina Department of Revenue has issued a personal income tax bulletin to reflect the changes made in the 2022 regular session of the North Carolina General Assembly. The bulletin presents...
The North Carolina Department of Revenue has issued a personal income tax bulletin to reflect the changes made in the 2022 regular session of the North Carolina General Assembly. The bulletin presents...
ND - Governor's budget proposal includes tax relief
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
OH - 2023 second quarter PAT average wholesale prices released
Ohio has released the petroleum activity tax (PAT) statewide average wholesale prices for the second quarter of 2023.The average prices per gallon for the second quarter are:$2.370 for unleaded regula...
Ohio has released the petroleum activity tax (PAT) statewide average wholesale prices for the second quarter of 2023.The average prices per gallon for the second quarter are:$2.370 for unleaded regula...
OK - Governor proposes tax relief in state of the state address
In his 2023 State of the State Address, Oklahoma Gov. Kevin Stitt proposed to reduce the personal income tax rate to 3.99%. In addition, he proposed to eliminate the state sales tax on groceries. Stat...
In his 2023 State of the State Address, Oklahoma Gov. Kevin Stitt proposed to reduce the personal income tax rate to 3.99%. In addition, he proposed to eliminate the state sales tax on groceries. Stat...
PA - Taxpayer not entitled to review of audit
A master electrician and home improvement contractor (taxpayer) was not entitled to a review of delinquent business income and receipts tax (BIRT) and net profit tax (NPT) assessed by the Philadelphia...
A master electrician and home improvement contractor (taxpayer) was not entitled to a review of delinquent business income and receipts tax (BIRT) and net profit tax (NPT) assessed by the Philadelphia...
RI - Limited Liability Company tax obligations
The Rhode Island Division of Taxation has issued a notice regarding income tax obligations of limited liability companies (LLCs). Both multi-member and single-member LLCs are required to file an annua...
The Rhode Island Division of Taxation has issued a notice regarding income tax obligations of limited liability companies (LLCs). Both multi-member and single-member LLCs are required to file an annua...
WA - Taxpayer could not bring nonconstitutional challenge to reporting instructions under APA
An asphalt manufacturer was not permitted to challenge the department's use tax reporting instructions pursuant to the Administrative Procedure Act (APA) because it was required to follow the procedur...
An asphalt manufacturer was not permitted to challenge the department's use tax reporting instructions pursuant to the Administrative Procedure Act (APA) because it was required to follow the procedur...
WV - Agreement reached on lower rates, other tax changes
The West Virginia Senate passed legislation with amendments that would lower personal income tax rates and make other tax changes. West Virginia Gov. Jim Justice announced that the legislature reached...
The West Virginia Senate passed legislation with amendments that would lower personal income tax rates and make other tax changes. West Virginia Gov. Jim Justice announced that the legislature reached...
WI - Royalty deductions disallowed due to lack of economic substance and valid business purpose
In a Wisconsin corporate franchise tax case involving a corporation that claimed deductions for royalties paid to an affiliate for the use of certain intellectual property, it was proper for the Depar...
In a Wisconsin corporate franchise tax case involving a corporation that claimed deductions for royalties paid to an affiliate for the use of certain intellectual property, it was proper for the Depar...
WY - Electronic filing and payments authorized
The Wyoming Department of Revenue and county treasurers may provide an option for sales and use tax returns and payments to be submitted electronically. Ch. 123 (H.B. 229), Laws 2023, effective July 1...
The Wyoming Department of Revenue and county treasurers may provide an option for sales and use tax returns and payments to be submitted electronically. Ch. 123 (H.B. 229), Laws 2023, effective July 1...