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New Individual Income Tax Return – Engagement Letter, Tax Organizer and Document Request Procedure

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January 7th, 2025 Los Angeles Wildfires – Gain Deferral Election on Disaster Events Under IRC § 1033

Two firefighters in protective gear kneel while aiming a hose at a large, intense fire. The scene is dramatic, with bright flames and smoke in the background—an all-too-familiar sight during a Los Angeles County disaster. The firefighters work diligently facing the blaze.

Federal And California Tax Filing And Payment Extensions Due To Los Angeles County Disaster Declaration

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New Form 1099-K Reporting Requirements

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Update Regarding The Filing Of Beneficial Ownership Information Reports (“BOIR”)

Cerity Partners Welcomes Fishman Block + Diamond, LLP

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Court Halts Reporting Obligations Under the Corporate Transparency Act

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New Reporting Requirements Under the Corporate Transparency Act

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2024-2025 Tax Planning Guide

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Statement of Commitment to Security November 2024

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Newly Enacted CA Legislation: NOL Suspension, Business Credits Cap, and More

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Expansion of Section 179d for Energy Efficient Commercial Buildings

A person types on a laptop surrounded by floating tax-related icons, such as a calendar and document, illustrating financial organization and online tax management. Proposed regulations for §267 and §707 could influence transactions with partnerships in this digital landscape.

Summary of Proposed Regulations for Transactions with Partnerships (§267 and §707)

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New Reporting Requirements Under the Corporate Transparency Act

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2023 – 4th Quarter Estimated Tax Reminder

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IRS Expands Electronic Filing Requirements For Tax Returns

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Departure of Lex, Our Longstanding Administrative Assistant

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2022 Filing and Payment Deadlines Extended to November 16

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IRS to Stop Processing Employee Retention Tax Credit Claims

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Updates on Deadline Extensions for Californians Impacted by Winter Storms

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2023 Inflation Adjustments for Estate and Gift Tax

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2023 Paychex Tax Bulletin

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Inherited IRA Required Minimum Distribution Relief

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Tax Deferral Through Like-Kind Exchange

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10 Red Flags For IRS Audits

A fluctuating red line graph on a black background, depicting financial market trends or stock performance with peaks and troughs, suggests volatility and changes over time—a crucial tool for estate tax planning.

Alternate Valuation In Estate Tax Planning

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Requirements For The Home Sale Gain Exclusion

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Strategic Use Of Bonus And Section 179 Depreciation

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Tax Savings With The Fuel Tax Credit

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The Five-Year Rule For Roth IRA Withdrawals

An elderly couple sits on a wooden dock embracing, gazing at a tranquil lake during sunset. Bathed in warm sunlight, they reflect on their journey together and the peace of retirement, with trees visible in the background—a testament to their dedication to the CalSavers Program.

CalSavers Retirements Savers Program

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Microsoft Secure Score Bulletin

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California Passes Expansion of Passthrough Entity Tax And Other Economic Relief

Looking up at a group of modern skyscrapers from street level, silhouetted against a clear sky with a warm, orange tint from the setting or rising sun, these glass and steel giants reflect the light. It's a dramatic urban scene emblematic of real estate market changes in 2022.

Real Estate Market Changes for 2022

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Advanced Wealth Transfer Planning

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New Requirements for R&D Credits

An elderly couple walks hand-in-hand along a beach at sunset in 2022. They are barefoot, carrying their shoes, with rolled-up pants. As they enjoy their golden years, the ocean waves and a bright horizon serve as the perfect backdrop for reflecting on life and retirement plans.

Required Minimum Distributions (“RMD”) From Retirement Plans In 2022

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Important Updates To The California Pass-Through Entity Tax

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2021 4th Quarter Estimated Tax Reminder

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Limitations on The California Pass-Through Entity Tax

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2021-2022 Year-end Tax Planning Guide

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Cost Segregation Study and Tax Deductions

A federal income tax form and a W-2 wage statement rest on a black keyboard. Nearby, a United States Treasury check is partially visible, hinting at taxes for household employees among other tax-related financial documents.

Household Workers and Taxes

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Out-of-State Remote Workers

A real estate agent presents a spacious, empty apartment to a couple, highlighting its potential as a prime rental investment. The room boasts large windows, white walls, and a tiled floor. With a tablet in hand, the agent gestures upward to emphasize the high ceilings.

Rental Real Estate Business or Investment

Four students stroll down a wide hallway with arched ceilings, casual clothing and backpacks hinting at their academic journey. Their conversation drifts to topics like College Savings plans, underscoring the importance of planning for their educational future.

Section 529 College Savings Plan

Two women in business attire walk through an airport terminal with rolling suitcases, discussing tax deductions for meals. They are smiling and appear engaged in conversation as sunlight streams through large windows, casting a warm glow.

Tax Deductions for Business Meals

A couple walks arm in arm along a sunlit beach with their dog on a leash, savoring the golden glow of the setting sun behind mountain silhouettes. As palm trees sway gently in the background, their tranquil stroll offers precious tips for retirees seeking peaceful moments.

Tax Planning Tips for Retirees

A man wearing glasses and a blue shirt sits at a desk, navigating worker classification papers and tax obligations on his computer in an office setting. The room is bright with soft lighting, and shelves with books are visible in the background.

Worker Classification and Tax Obligations

Two individuals in business attire are seated at a desk during a professional meeting. One holds a book and points at documents, discussing possible tax proposals, while the other writes on the papers with focused intent. The scene suggests a legal consultation.

Recent Tax Proposals Impacting Individuals and Estates

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CalSavers Retirement Savings Program Requirements

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California Pass-Through Entity Tax

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7.28.21 California Pass-Through Entity Tax

A person is using a pen to point at a graph on a sheet of paper, likely considering proposed changes. Various documents with charts and graphs are spread across the table, hinting at an analysis or planning session, all under the backdrop of Secure Act 2.0 discussions.

Secure Act 2.0 and Proposed Changes

An open business report featuring charts and graphs sits on a desk, accompanied by a pen and calculator. In the background, city buildings blur through the window, perhaps reflecting on changes influenced by the Affordable Care Act.

Protective Refund Claim Update – Affordable Care Act (ACA)

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PPP Loan Application Deadline Extension

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Updates to PPP Loan, Grant Relief and SBA Programs – The American Rescue Plan Act 2021

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IRS and California Postpone 2020 Filing and Payment Deadline to May 17, 2021

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New Rules for Electing Residential Rental Property Owner

Franchise Tax Board (FTB) Overpayments Notices

Update to PPP Loan and SBA EIDL Programs by the Consolidated Appropriations Act

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Changes To IRS Partnership Audit Rules

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Client Memo Fraudulent EFTPS E-Mail Scams

Blurred silhouettes of two people, perhaps discussing estate planning strategies, stand in an office with large windows. The cityscape at dusk overlays them as the bright light from outside creates a dreamy, abstract effect.

Client Memo – Estate Beneficiary

A one-hundred-dollar bill hangs by a string against a dark green chalkboard background, serving as a stark reminder of tax time scams.

Tax Time Scams Awareness

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Client Memo – Red Flags

Tax Records

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Kiddie Tax: New Hazard, New Opportunities

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Calendar or Fiscal Tax Year?

At a casual outdoor gathering, people serve and receive food from a table laden with salads. A woman in a blue shirt cheerfully serves while engaging with children and adults alike, embodying the spirit of charitable giving in this warm, social setting.

Sustaining Charitable Gifts

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Do You Need to File Gift Tax Returns?

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Client Memo – Fraud Prevention

Two people working at a desk covered with documents and a large calculator. One person, wearing a striped shirt, writes on a nondeductible IRA form, while the other, in a white shirt, points at the calculator. A notebook and a mug are on the desk.

Nondeductible IRA Distributions

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Buy-Sell Agreement

Employee Stock Ownership Plan

A person in a pinstripe suit uses a magnifying glass to closely examine an open book or document, perhaps preparing for an IRS partnership audit. They hold a pen, poised to take notes or make annotations on the pages. The scene suggests meticulous study of tax rules and regulations.

IRS New Partnership Audit Rules

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Charitable IRA Rollover Eases Tax Pain of RMDs

A person in a hoodie sits at a desk with two computer monitors, typing on a keyboard. The scene is filled with digital blue code and binary numbers, hinting at various fraud schemes in the world of cybersecurity.

Client Memo – Common Types of Fraud Schemes

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IRS Dirty Dozen

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Client Memo – Big Concern for Small Business

A person holds a pen, drawing an upward-trending line on a transparent screen with various colored bar and line graphs in the background, symbolizing business property maintenance and growth through diligent data analysis.

Did You Repair Your Business Property or Improve It?

A desk with business analysis documents displaying various charts and graphs, alongside a pen and calculator, suggests financial or data analysis activities. Among the papers, a focus on cost segregation study highlights potential tax savings strategies for enhanced fiscal planning.

Cost Segregation Study

An elderly woman holds a landline phone to her ear, eyeing a credit card in her other hand, perhaps wary of potential phone scams. She sits comfortably in a cozy room, with a polka dot cushion nestled behind her.

Client Memo – IRS Warns of Phone Scams

A person relaxes on the sun deck of a yacht, contemplating travel expenses while sitting on a cushion and gazing at the vast, calm ocean. The sky is clear, and small islands are visible in the distance.

Meal, Travel & Entertainment Expenses: Know What’s Deductible & Properly Substantiate

A pen rests on top of an independent contractor agreement, dated May 24th, 20--. The document outlines terms for engaging independent contractors and includes sections on duties, payment, and terms.

Independent Contractors

Stacks of coins arranged in ascending order on top of financial charts with graphs and a pie chart, illustrating the impact of smart investments on financial growth. The charts, featuring blue and white colors, highlight strategies ranging from taxable to tax-advantaged options.

Taxable vs. Tax-Advantaged: Where to hold investments

A person is diligently working at a desk with papers, a smartphone, and eyeglasses. Overlaid financial graphs suggest analysis or trading in progress. The scene is illuminated with a blue tint, highlighting themes of asset protection and strategic estate planning.

Dynasty Trust

A person in a suit wearing a mask reaches through a laptop screen towards a digital interface with binary code and a fingerprint, embodying the world of cybercrime. This scene highlights the critical importance of cybersecurity in preventing identity theft and safeguarding against fraud.

Identity Theft

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Extension to PPP & EIDL Loan Programs

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Main Street Loan Program

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CARES Act Update

A document titled

CARES Act- A Quick Update

A person is using a laptop with a screen showing a 'Data Privacy' shield and 'Confirm' button, while another reads a book, possibly a Client Memo. Seated at the wooden table, their focus on information security is evident.

Client Memo – Privacy Notice

A person with outstretched hands is enveloped by digital icons representing privacy: a padlock, shield, fingerprint, and email. The circuit-like lines in the background enhance the theme of cybersecurity and data protection.

Client Memo – Privacy Protection

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Client Memo – Estate Planning Suggestion

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Client Memo- Partnership Audit Rules Go Live

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Client Memo – Tax Time Scam Awareness

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Client Memo – Tax Cuts & Job Act

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Client Memo – Pass Through Income Under New Tax Bill

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Client Memo – New State Law for Employees

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Client Memo – New Taxpayer Procedure

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Client Memo – Changes to IRS Partnership Audit Rules

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Client Memo – Fake Tax Bill Notices

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Client Memo – Cyber Threats

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Client Memo – Estate Planning

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Client Memo – IRS Transcripts Available Online

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Client Memo – IRS to Change Partnership Audit Rules

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Client Memo – CA Competes Tax Credit

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Client Memo – Protecting Americans From Tax Hikes Act of 2015

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Client Memo – Tax Increase Prevention Act of 2014

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Client Memo – CA FTB Web Pay Instructions

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Client Memo – Encrypted Email Enhancement

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Client Memo – CA Manufacturing Exemption

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Client Memo – Mandatory FBAR E-File

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Client Memo – Personal Information Security

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Client Memo – IRS Transcripts

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Client Memo – Final Regulations on Capitalization of Tangible Property

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Client Memo – Medicare Coverage Notice

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Client Memo – IRS Dirty Dozen

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Client Memo – Tax Rate Changes

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Client Memo – Year End Estate Planning

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Client Memo – Changes in Federal, CA Income, Estate & Gift Tax Rates

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Client Memo – Electronic Delivery Consent Required

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Client Memo – Document & Internet Security

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Client Memo – Reminder: 2011 Year End Tax Planning

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Client Memo – New CA Worker Classification Law

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Client Memo – Work Sharing Program

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Client Memo – Qualified Personal Residence Trust

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Client Memo – Section 179 Deduction & Bonus Depreciation

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Client Memo – Tax Matter Updates

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Client Memo – Tax Change References

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Client Memo – Mandatory E-Pay

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Client Memo – Bush-era Tax Cuts Extended

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Client Memo – 2011 Payroll Tax Update

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Client Memo – Year End Tax Planning 2011

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Client Memo – Federal Tax Credit Coupons Discontinued

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Client Memo – New Website Announcement

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Client Memo – New 1099 Reporting Rules

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Client Memo – IRS Employment Tax Research Program

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Client Memo – CA NOLs Suspended Again

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Client Memo – Small Business Jobs Bill

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Client Memo – Fraudulent EFTPS Scams

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Client Memo – Likely Tax Law Changes Affects Dividends & Capital Gains

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Client Memo – Summary of Major Provisions of Healthcare Bill

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Client Memo – Mortgage Rates