Latest tax news
Here are some of the latest tax news updates:
Individual Tax
- Tax Filing Deadline Extended: The IRS has extended the tax filing deadline for individuals to May 17, 2022, due to the COVID-19 pandemic.
- Child Tax Credit: The IRS has announced that the Child Tax Credit will be increased to $3,600 for children under 6 and $3,000 for children between 6 and 17 for the 2022 tax year.
- Earned Income Tax Credit (EITC): The IRS has announced that the EITC will be increased for the 2022 tax year, with maximum credits ranging from $538 to $6,728.
Business Tax
- Pass-Through Deduction: The IRS has issued final regulations on the pass-through deduction, which allows businesses to deduct up to 20% of qualified business income.
- Section 179 Expensing: The IRS has increased the Section 179 expensing limit to $1.08 million for 2022, allowing businesses to deduct the full cost of qualified property.
- Work Opportunity Tax Credit (WOTC): The IRS has extended the WOTC program, which provides tax credits to businesses that hire and train employees from certain target groups.
International Tax
- Global Intangible Low-Taxed Income (GILTI): The IRS has issued final regulations on GILTI, which taxes foreign-sourced income of U.S. multinational corporations.
- Foreign-Derived Intangible Income (FDII): The IRS has issued final regulations on FDII, which allows U.S. corporations to deduct a portion of their foreign-derived intangible income.
- Base Erosion and Anti-Abuse Tax (BEAT): The IRS has issued final regulations on BEAT, which taxes certain large corporations on their base erosion and anti-abuse tax.
Tax Reform
- Tax Cuts and Jobs Act (TCJA): The IRS has issued final regulations on various provisions of the TCJA, including the qualified business income deduction and the limitation on state and local tax (SALT) deductions.
- Tax Reform 2.0: The House Ways and Means Committee has introduced a package of tax reform bills, including a bill to make the TCJA's individual tax cuts permanent.
Other Tax News
- Cryptocurrency Tax: The IRS has issued guidance on the tax treatment of cryptocurrency, including the requirement to report capital gains and losses on Form 1040.
- Tax-Exempt Organizations: The IRS has issued guidance on the tax-exempt status of organizations that engage in political activities.
- Tax Audits: The IRS has announced plans to increase tax audits and enforcement efforts, including a focus on high-income individuals and businesses.
These are just a few of the latest tax news updates. It's always a good idea to consult with a tax professional or financial advisor to ensure you're in compliance with the latest tax laws and regulations.