Tax Cuts & Jobs Act


March 2, 2020 | Kristine Tidgren

IRS Issues Guidance for Business Meals and Entertainment

February 25, 2020 | Kristine Tidgren

IRS Allows Some Farmers to Revoke Election out of UNICAP

February 21, 2020 | Kristine Tidgren

199A for Cooperative Patrons Generating Many Questions

December 21, 2019 | Kristine A. Tidgren

Year-End Law Makes Many Changes to the Tax Code (Kiddie Tax Revised)

November 26, 2019 | Kristine A. Tidgren

Final Regulations Confirm No Estate Tax Clawback

October 23, 2019 | Kristine A. Tidgren

Tax Court Case Relevant to Ag Cooperatives' New DPAD Calculation

September 28, 2019 | Kristine A. Tidgren

Final 199A Safe Harbor for Rental Real Estate Changes Little

August 30, 2019

IRS Draft Form 8995 Instructions Include Helpful QBI Flowchart

August 9, 2019

Explanation of Proposed 199A Cooperative Regulations

June 18, 2019

IRS Issues Long-Awaited Proposed 199A Regulations for Cooperatives and Their Patrons

May 21, 2019

IRS Issues 2019 Depreciation Deduction Limits for Passenger Automobiles

January 20, 2019

Final 199A Regulations Released

January 18, 2019

Final 199A Regulations Released

December 19, 2018

Cooperative DPAD Transition Rule Presents Difficulties

November 21, 2018

Proposed IRS Rule Would Prevent Gift & Estate Tax "Clawback"

November 7, 2018

Final Regulations Issued for Head of Household Due Diligence Requirements

October 31, 2018

Iowa Department of Revenue Issues Key Guidance on DPAD, Like-Kind Exchange, and 2019 Income Tax Brackets

October 3, 2018

IRS Clarifies that Most Business Meals Still 50 Percent Deductible

September 30, 2018

Iowa Department of Revenue Issues Proposed Rules for Section 179

September 25, 2018

Notice 2018-71 Details Employer Credit for Paid Family and Medical Leave

August 31, 2018

Proposed Regs to Eliminate SALT Deduction Cap Workaround Has Broader Impact

August 30, 2018

Notice 2018-70 Clarifies Definition of Qualifying Relative

August 13, 2018

Despite Guidance, Lots of Questions Remain Regarding Rental Income

August 13, 2018

Highlights from the 199A Proposed Regulations

August 11, 2018

Proposed Bonus Depreciation Regulations Detail TCJA Requirements

July 30, 2018

IRS Issues Guidance on 529 Education Savings Plan Changes

July 23, 2018

Some Iowans Who Claimed Research Credit in 2017 May Need to File Amended Return

July 18, 2018

Guidance Issued for New Head of Household Due Diligence Penalty

July 14, 2018

IRS Clarifies that Trusts and Estates May Continue to Deduct Key Expenses

June 30, 2018

A Review of the Draft 1040 Provisions

June 29, 2018

It's a Postcard...with Lots of Attachments (the Draft 1040)

May 30, 2018

Technical Corrections Needed for Qualified Improvement Property and NOL Date

May 30, 2018

Iowa Tax Law Makes Some Changes Now, But Others are Far Off and Contingent

May 24, 2018

Many Orchards and Vineyards Now Exempt from UNICAP

May 23, 2018

IRS Says States Cannot Circumvent $10,000 State & Local Tax Deduction Limit with Charitable Contribution/Credit Schemes in IRS Notice 2018-54

April 18, 2018

IRS Provides Guidance on Fiscal Year Blended Rates for C Corporations

April 10, 2018

Highlights of the Tax Cuts and Jobs Act for Agricultural Producers

March 22, 2018

"Fix" to Grain Glitch is Now Law - Examples Included

February 25, 2018

Looking at Vehicle Depreciation and Expensing under the New Tax Law

January 18, 2018

Q & A from January 18 Webinar: What the Tax Cuts and Jobs Act Means for Pass-Through Businesses

January 18, 2018

January 18 Webinar Manual: What the Tax Cuts & Jobs Act Means for Pass-Through Businesses

January 16, 2018

How Does the New Tax Law Act Impact Equipment Trades?

January 11, 2018

IRS Has Issued Updated 2018 Withholding Tables

January 8, 2018

The 199A Deduction: A Look at the Qualified Cooperative Dividend

December 28, 2017

IRS Issues Advisory about Pre-Paying Property Tax

December 26, 2017

IRS Issues Statement About 2018 Withholding

December 16, 2017

Congress Passes Sweeping New Tax Legislation

 

Archived Replays:

September 21, 2018 Farm Tax Workshop Replays

July 23, 2018 Webinar Replay - A Look at Iowa's Tax Law Changes

July 18, 2018 Webinar Replay: TCJA Individual Provisions

July 12-13, 2018 Entity Planning in the Wake of the Tax Cuts & Jobs Act Replays

June 27, 2018 Webinar Replay: TCJA Employer Provisions

June 12, 2018 Webinar Replay: TCJA Key Provisions Impacting Agricultural Producers and Small Businesses

June 5, 2018 Webinar Replay: Tax Cuts & Jobs Act - Individual Provisions

January 26, 2018 Webinar Replay - So Many Changes! What Tax Practitioners Need to Know for the 2018 Filing Season

January 18, 2018 Webinar Replay - The Tax Cuts and Jobs Act: What it Means for the Pass-Through Business

The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.