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Spidell's Federal Tax Minute — 192 episodes
Rollovers from employer-sponsored plans to IRAs and vice versa
Provisions of the Doug LaMalfa Disaster Tax Relief Act
What tax issues do prediction markets present?
The growing trend of multi-year Roth conversions
What does the phaseout of the penny mean for sales and use tax purposes?
Using a Delaware statutory trust as part of a §1031 exchange
Trump Accounts are now live and active
Using §529 funds for mortgage payments
Circular 230 guidance for using AI
Legislation introduced to address taxation of digital assets
File protective refund claims for the COVID-19 disaster period
Warning: OBBBA may create double taxation for trusts
Designated Officials must renew soon to maintain access to Business Tax Account
Tax bills moving through Congress
Some cannabis businesses are now eligible to claim business expenses
Employee Retention Credits: disallowed claims and statute of limitation issues
Using a durable POA for tax matters
Using outsourcing and artificial intelligence to review returns
IRS clarifies key OBBBA provisions
Know what to do when clients receive IRS Notice CP53E
Understand who is and who isn't eligible for the new overtime deduction
Claiming tips and overtime deductions on 2025 returns
Why it's even more important to file and pay online
Tax ramifications of reclassifying cannabis as Schedule III drug
Trump account FAQs
Understanding the annual and lifetime gift tax limits
IRS issues guidance on Trump Accounts
New forms on the block: IRS form changes and releases
Year-end considerations for HSAs and FSAs
The benefits of employee emergency savings accounts
New and updated Form 1099-K FAQs
Draft Forms 1099-NEC, 1099-MISC, and 1099-K and transition relief
Trump accounts and their alternatives: which is best?
New form and transition guidance for car loan interest deduction
Updates to the 2025 Form 1040
Prepare now for Form 1099-DA
Reduced PTIN fee and new sign-in process
Requesting a PLR following a fraudulent transfer from a retirement account
Draft 2026 tax year Forms W-2 and W-4 released
OBBBA winners and losers
IRS continues to expand individual tax accounts online
OBBBA expansion of IRC §529 qualified higher education expenses
The basics of new Trump accounts
Enhanced family credits under OBBBA
New personal exemption for seniors under OBBBA
OBBBA changes to the SALT deduction limitation
Depreciation provisions under OBBBA
OBBBA changes to the charitable contribution deduction
OBBBA changes to energy credits and incentives
Tips for lowering Medicare premium adjustments
Tax ramifications of recovering stolen cryptocurrency
Expanded business tax account
Taxpayers electing to split gifts need to attach statement
Tips, overtime, and auto interest provisions in OBBBA
Podcast: The pros and cons of using AI tools in tax practice
SALT cap expansion may be a mixed bag for passthrough entity owners
House Ways and Means Committee releases draft tax legislation
Solving Form 1099-K matching problems
Expanded features of the IRS's individual tax account tool
Recent Social Security updates
Tax legislation aims to improve IRS services
Proposed regulations would update Circular 230
Taxpayer assistance under the Federal Disaster Tax Relief Act of 2023
Podcast: Filing season update
IRS provides limited relief for crypto investors
Functionality of IRS's Business Tax Account tool continues to expand
Considerations following the beneficial ownership reporting suspension
New IRS form for making an IRC §83(b) election
Clean Vehicle Credits: Be sure to ask clients for their dealer report
President Trump's tax proposals
Understanding the portability nature of an HSA
Tax benefits for military members
When are legal fees deductible on Form 1040?
Things to consider when choosing a trustee
Continuing care retirement communities and medical expenses
Wealth planning with intrafamily loans
New Form 7217 for reporting property distributed by partnerships
The risks of a compromised CAF number
Large company exemption from beneficial ownership reporting mandate
SECURE 2.0 Act provisions that may affect Form W-2
Know when a private collection agency call is legitimate
Inherited Roth IRA accounts and RMDs
Registration tips when using the IRS's IRIS portal
When to file MFS versus MFJ
Multifactor authentication is a requirement for tax professionals
The varied uses of Form 2553
Tricks and traps of the credit for electric and hybrid vehicles
Understanding the mega back-door Roth strategy
Update on digital asset reporting
Planning for Roth SEP and SIMPLE IRAs
Investing for young adults
Social Security simplifies the disability evaluation process
Final regulations released for increased clean energy project benefits
Limited partner self-employment tax back in the courts
New Energy Efficient Home Credit
Solar panel payments and property taxes
Know when a private collection agency call is legitimate
Repaying Social Security benefit overpayments
When do you need to file an amended income tax return?
Homeowners association dues and assessments
Understanding Form 1098-Q
ERC relief still available beyond the Voluntary Disclosure Program
The basics of restricted stock units (RSUs)
Tax deal funded by ERC claimant and promoter penalties and limiting new applications
Register now to e-file 1099s with the IRS
IRS business tax account system expanded
The basics of §529 plans
When are limited partners subject to self-employment tax?
Clean vehicle credits available through dealerships
Interplay and overlap of 1099-Ks and 1099-NECs
Beneficial ownership reporting requirement is approaching
Using a durable power of attorney for tax matters
Year-end considerations for HSAs and FSAs
Harvesting capital gains and losses
Understanding the basics of reverse mortgages
Small estates get second bite at the portability election apple
IRS Tax Pro Account features update
Podcast: Clean vehicle credit guidance issued
Podcast: Gift tax return questions answered
Planning ahead for sunsetting TCJA provisions
Long-awaited guidance issued on IRC §174 research expenses
CPAR partnerships: consider electing out if you can
CPAR partnerships: consider electing out if you can
New Form 1099-DA is coming
E-file requirement applies to Form 8300 for reporting cash payments over $10,000
Kiddie tax planning to reduce unearned income
Student loan repayments under the new SAVE plan
Don't wait to register with IRS's IRIS portal
Using the mega backdoor Roth strategy
The five-year rule for Roth IRA contributions and payouts
Income versus self-employment tax reporting for minister's housing allowance
Are you ready for Employee Retention Credit audits?
When to avoid §1031 treatment
When does collaboration become a partnership?
Solar energy credits for residential and business
Are you claiming the right §199A deductions for self-rentals?
Using Form 5498 for planning opportunities
Catch-up contributions to employer-sponsored retirement plans
Do you have to file an FBAR for a foreign retirement plan?
Do you have to file an FBAR for a foreign retirement plan?
The basics of restricted stock units
Deductibility of certain medical costs
Considerations when choosing a trustee
New beneficial ownership reporting will affect millions of entities
Navigating the clean vehicle credits maze
Solar tax incentives expanded under IRA '22
Incentive stock options: the basics
Incentive stock options: the basics
IRS issues guidance on new Clean Vehicle Credit
SECURE 2.0 Act provisions going into effect in 2023
SECURE 2.0 Act provisions going into effect in 2023
SECURE 2.0 allows for §529 plan rollovers to Roth accounts
MFS versus MFJ: a primer
Simplified accounting method change available for research expenses
Simplified accounting method change available for research expenses
Schedule K-2/K-3 domestic partnership exemption expanded and revised
IRS's new online 1099 filing system on track to launch
Consider these year-end tax planning moves
Consider these year-end tax planning moves
IRS provides relief from proposed required minimum distribution rules
IRS provides relief from proposed required minimum distribution rules
Making a timely estate tax portability election
Remember new R&D deduction rules when planning fourth quarter estimates
Draft form instructions provide welcome K-2/K-3 filing relief
Large cost of living adjustment for Social Security announced
Final regulations expand eligibility for Premium Tax Credits
Excess IRA contributions and the excise tax
IRS sending employer health insurance mandate letters
§121 exclusion limited when vacation or rental property converted to personal residence
Interest is growing in Series I bonds
Superseding returns just got easier to file
SECURE Act brings big changes to inherited IRAs
Student Loan Debt Relief Plan
Filing guidance coming for Schedules K-2 and K-3
Key incentives in the Inflation Reduction Act of 2022
Key incentives in the Inflation Reduction Act of 2022
Internet company start-up expenses
Tax considerations for college athletes with name, image, and likeness income
Wealth planning with intrafamily loans
Wealth planning with intrafamily loans
§1031 exchange considerations
§1031 exchange considerations
Tax strategies for cryptocurrency losses
Tax rules for short-term rentals
Paying employees in cryptocurrency
Home office expense FAQs
Pitfalls of holding property in a corporation
RMD proposed regulations raise major questions
IRS limits relief for large gifts prior to estate tax exclusion dropping
Update on expanded cryptocurrency reporting requirements
Filing new Schedules K-2 and K-3
Amending returns to take the Employee Retention Credit