Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.
- TD 9948, Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services PDF
- TD 9947, Section 199A Rules for Cooperatives and their Patrons PDF
- TD 9946, Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements PDF
- TD 9945, Guidance under Section 1061 PDF
- TD 9943, Additional Guidance Regarding Limitation on Deduction for Business Interest Expense PDF
- TD 9942, Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471
- TD 9941, Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items PDF
- TD 9939, Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274
- TD 9938 sets forth final regulations under section 4960 of the Internal Revenue Code (Code), which imposes an excise tax on remuneration in excess of $1,000,000 and any excess parachute payment paid by an applicable tax-exempt organization to any covered employee. PDF
- TD 9937, Rollover Rules for Qualified Plan Loan Offset Amounts
- TD 9936, Guidance on Passive Foreign Investment Companies and REG-111950-20 PDF
- TD 9935, Statutory Limitations on Like-Kind Exchanges
- TD 9934, Coordination of Extraordinary Disposition and Disqualified Basis Rules
- TD 9933, Unrelated Business Taxable Income Separately Computed for Each Trade or Business
- TD 9932, Certain Employee Remuneration in Excess of $1,000,000 under Internal Revenue Code Section 162(m)
- TD 9927, Consolidated Net Operating Losses
- TD 9926, Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in a U.S. Trade or Business
- TD 9925, Meals and Entertainment Expenses Under Section 274
- TD 9924, Income Tax Withholding from Wages
- TD 9923, Guidance under Section 529A: Qualified ABLE Programs
- TD 9922, Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments under Section 951A
- TD 9921, Source of Income from Certain Sales of Personal Property
- TD 9920, Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)
- TD 9919, Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests
- TD 9918, Effect of Section 67(g) on Trusts and Estates
- TD 9917, Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities
- TD 9916, Additional First Year Depreciation Deduction
- TD 9915, Rehabilitation Credit Allocated Over a 5-Year Period
- TD 9914, Eligible Terminated S Corporations
- TD 9913, Dependent Defined
- TD 9912, Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
- TD 9911, Computation and Reporting of Reserves for Life Insurance Companies
- TD 9910, Additional Rules Regarding Base Erosion and Anti-Abuse Tax
- TD 9909, Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception PDF
- TD 9908, Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder
- TD 9907, Treatment of Payments to Charitable Entities in Return for Consideration PDF
- TD 9905, Final Regulations under section 163(j) PDF
- TD 9902, Guidance under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax
- TD 9899, Qualified Business Income Deduction
- TD 9896, Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income)
- TD 9889, Investing in Qualified Opportunity Funds
- TD 9885, Final Regulations on Base Erosion and Anti-Abuse Tax
- TD 9884, Estate and Gift Taxes; Difference in the Basic Exclusion Amount
- TD 9883, Determination of the Maximum Value of a Vehicle for Use with the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules
- TD 9882, Foreign Tax Credit
- TD 9879, Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
- TD 9874, Additional First Year Depreciation under Section 168k
- TD 9870, Removal of Regulations on Advance Payments for Goods and Long-Term Contracts
- TD 9868, Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries
- TD 9865, Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
- TD-9866, Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
- TD 9846, (c)(2) Calculation discount rate/unpaid loss and salvage discount factors
- TD 9864, Contributions in Exchange for State or Local Tax Credits
- TD 9859, Amount Determined Under Section 956 for Corporate United States Shareholders
- TD 9855, Regulations specifying which return to use to pay certain excise taxes and the time for filing the return
- TD REG-107892-18, Qualified Business Income Deduction PDF
- TD 9847, Qualified Business Income Deduction
- TD 9846, Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
- TD 9842, Tax Return Preparer Due Diligence Penalty Under Section 6695(g)