Insights & Resources

To prepare for required reporting in 2025, the IRS released draft Form 1099-DA for Digital Asset Brokers to report digital proceeds to their customers and the IRS.

Discover how the Inflation Reduction Act of 2022 boosts tax deductions for energy efficient commercial buildings with major incentives reaching up to $5 per sq. ft.

A summary of changes to R&E expenditure tax treatment in the proposed Tax Relief for American Families and Workers Act of 2024.

Treasury and IRS have issued proposed regulations to implement the new Section 45X advanced manufacturing production tax credit.

Many third-party promoters of the Employee Retention Credit (ERC) ignore a crucial qualifier within the partial shut-down safe harbor: The “more than nominal” test.

Avoiding ERC Scams begins with understanding the partial shut-down safe harbor and other complexities within ERC qualifications.

Employee Retention Credit (ERC) scams attempt to lure businesses into applying for the ERC when they do not qualify, even under its expanded eligibility.

According to the ruling, the fair value of staking rewards should be recognized as taxable income as of the date and time the taxpayer gains dominion and control.

The IRS has issued Notice 2023-38 providing guidance on the domestic content requirements. Learn more about the specific requirements for a taxpayer.

The new credit transfer provision in the Inflation Reduction Act could provide a new opportunity for REITs to invest in properties with solar facilities.

The Inflation Reduction Act includes a new “Advanced Manufacturing Production Credit” to support manufacturers of solar, wind, and battery components.