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The FICPA podcast is to inform and educate our members & the CPA community with today’s hottest issues. Our mission is to serve our members, enhance their competency & professionalism, support professional standards, promote the value of our members & advocate on behalf of the CPA Profession.
Episodes
Monday Sep 09, 2019
Monday Sep 09, 2019
https://www.currentfederaltaxdevelopments.com/podcasts/2019/9/7/2019-09-09-but-i-promise-really
This week we look at:
•IRS release instructions to 2019 §199A simple deduction form with additional informal guidance
•Memorandum discusses what does and does not qualify as having made a payment to a retirement plan
•Relief granted to file the second copy of the Form 3115 late for an automatic method change, but at a cost
•Activities failed to count as rentals, could not be combined into rental activity by real estate professional
•A flawed S election uncovered during due diligence for sale of the corporation