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All States ~ Miscellaneous Tax: Webinar: Using CCH® IntelliConnect to Conduct...

CCH Tax Day Report Wolters Kluwer is hosting a live two-hour webinar, Using CCH® IntelliConnect to Conduct State Tax Research, on Thursday, October 13, 2016, at 1 p.m. Eastern; noon Central; 11 a.m....

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Alaska ~ Multiple Taxes: Interest Rates Unchanged for Q4 2016

CCH Tax Day Report The Alaska interest rate for delinquent taxes and overpayment of taxes remains at 4% for the period October 1, 2016, through December 31, 2016. Subscribers can view the Department of...

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New Jersey ~ Corporate, Personal Income Taxes: Failure of a Shareholder Trust...

CCH Tax Day Report In a letter ruling the New Jersey Division of Taxation, Regulatory Services Branch, stated that under the New Jersey gross (personal) income tax an S corporation could have a...

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New York ~ Corporate Income Tax: Draft Corporate Tax Reform Regulations on...

CCH Tax Day Report As part of the process to update New York’s corporate franchise tax regulations to incorporate changes made by tax reform legislation, the Department of Taxation and Finance is...

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Tennessee ~ Sales and Use Tax: State Top Court Declines to Review Sears...

CCH Tax Day Report The Tennessee Supreme Court has declined to review a Court of Appeals’ decision holding that a taxpayer’s claims for a sales tax deduction for bad debts associated with private label...

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ITIN Renewal Applications Now Being Accepted by IRS (IR-2016-129)

CCH Tax Day Report Taxpayers affected by recent changes involving the Individual Taxpayer Identification Number (ITIN) program can, as of October 1, submit their ITIN renewal applications to the IRS....

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All States ~ Miscellaneous Tax: Webinar: Using CCH® IntelliConnect to Conduct...

CCH Tax Day Report Wolters Kluwer is hosting a live two-hour webinar, Using CCH® IntelliConnect to Conduct State Tax Research, on Thursday, October 13, 2016, at 1 p.m. Eastern; noon Central; 11 a.m....

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Michigan ~ Sales and Use Tax: Prepaid Fuel Rates Announced

CCH Tax Day Report The Michigan Department of Treasury has announced that for the period of November 1, 2016 through November 30, 2016, the prepaid sales tax rate for gasoline is decreased from 12.0...

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Ohio ~ Personal Income Tax: Department Issues Guidance Related to Equity...

CCH Tax Day Report The Ohio Department of Taxation (DOT) has issued a personal income tax information release regarding guidance relating to an equity investor’s apportionment of a gain from the sale...

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Weekly Report from Washington, D.C.

CCH Tax Day Report Congress remains in recess until after the November elections. The Treasury Inspector General for Tax Administration (TIGTA) released several reports, including one on the IRS’s...

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2016 Year-End Tax Planning: Tax Briefing Now Available

CCH Tax Day Report Implementing tax strategies at year-end always presents unique challenges and opportunities. The impact of recent PATH Act (P.L. 114-113) tax legislation and significant IRS rule...

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All States ~ Miscellaneous Tax: Webinar: Using CCH® IntelliConnect to Conduct...

CCH Tax Day Report Wolters Kluwer is hosting a live two-hour webinar, Using CCH® IntelliConnect to Conduct State Tax Research, on Thursday, October 13, 2016, at 1 p.m. Eastern; noon Central; 11 a.m....

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Colorado ~ Sales and Use Tax: Supreme Court Conditionally Asked to Review and...

CCH Tax Day Report A conditional cross-petition for certiorari has been filed in a pending matter (Dkt. 16-267) in which the U.S. Supreme Court is being asked to review a Tenth Circuit Court of Appeals...

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President Signs Olympic, Paralympic Tax Bill

CCH Tax Day Report President Obama on October 7 signed into law the U.S. Appreciation for Olympians and Paralympics Act of 2016 (HR 5946). The legislation, which excludes from income the value of any...

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2016 Year-End Tax Planning: Tax Briefing Now Available

CCH Tax Day Report Implementing tax strategies at year-end always presents unique challenges and opportunities. The impact of recent PATH Act (P.L. 114-113) tax legislation and significant IRS rule...

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All States ~ Miscellaneous Tax: Webinar: Using CCH® IntelliConnect to Conduct...

CCH Tax Day Report Wolters Kluwer is hosting a live two-hour webinar, Using CCH® IntelliConnect to Conduct State Tax Research, on Thursday, October 13, 2016, at 1 p.m. Eastern; noon Central; 11 a.m....

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Colorado ~ Corporate, Personal Income Taxes: Emergency Rule Adopted to Amend...

CCH Tax Day Report The Colorado Department of Revenue has adopted an emergency rule to amend the due dates for employers to file wage and tax statements with the department and their employees in order...

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Illinois ~ Motor Fuel Tax: Motor Fuel Tax Applies to Compressed Natural Gas

CCH Tax Day Report A waste management company was liable for Illinois motor fuel tax on purchases of compressed natural gas (CNG). Illinois statutory law states that, “among other things,” taxable...

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Hatch Asks Treasury For Answers Before Finalizing Proposed Debt-Equity...

CCH Tax Day Report Senate Finance Committee (SFC) Chairman Orrin G. Hatch, R-Utah, sent Treasury Secretary Jacob Lew a letter on October 11 requesting detailed information pertaining to the proposed...

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IRS Provides Tax Relief to North Carolina Victims of Hurricane Matthew;...

CCH Tax Day Report Victims of Hurricane Matthew, beginning on October 4, 2016, in parts of North Carolina, may qualify for tax relief from the IRS. The tax relief postpones certain tax filing and...

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