Moss Adams - Irina Antonache

Industry Expertise

Cross-Industry

Practice Focus

Credits & Incentives Transferable Tax Credits

Biography

Irina has provided state and local tax services to multistate and multinational entities in a number of industries since 2008. She manages federal and state tax consulting and compliance matters related to incentives for renewable energy development. Irina regularly consults on state income/franchise, sales and use, and property tax incentives related to corporate expansions or relocations. She also has experience with consulting engagements on nexus and voluntary disclosures for both income/franchise and sales and use tax in multiple states.

External Publications

"Minnesota Tax Credits Give a Financial Boost to Film Producers, Historic Preservationists … and Big Insurance Companies" (MINNPOST, September 2021)

Professional Affiliations

Member, Oregon State Bar

Education

BA, international studies, University of Oregon
JD, international and tax law, Willamette University
LLM, tax law, University of Washington

Insights from Irina Antonache

Proposed Regulations to Demystify the Lucrative IRC Section 45X Credit

Proposed regulations on Internal Revenue Code (IRC) Section 45X aim to provide guidance to this complex credit.

IRS Announces Employee Retention Tax Credit Claim Withdrawal Process

Taxpayers who filed for the employee retention tax credit (ERTC) but now believe they could be ineligible may request the claim be withdrawn. Learn more.

Use Cost Segregation to Determine New Tax Credit Eligibility

The new credit aims to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment. Learn more.

IRS Issues Updated Guidance on the Energy Community Bonus Credit

IRS released updated guidance for the energy community bonus credit under Internal Revenue Code Sections 45, 45Y, 48, and 48E.

New Guidance for Advanced Energy Manufacturing Tax Credit IRC Section 48C

Terms and processes clarified under Internal Revenue Code (IRC) Section 48C(e) advanced energy manufacturing tax credit.

How IRC Sections 45X and 48C Incentivize Green Product Manufacturing

Learn how manufactures and energy projects could benefit from Internal Revenue Code (IRC) Sections 45X and 48C tax credits.

IRS Issues Guidance on Domestic Content Bonus Credit

IRS released guidance for the domestic content bonus credit under Internal Revenue Code Sections 45, 45Y, 48, and 48E.

IRS Issues Guidance on the Energy Community Bonus Credit

IRS released guidance for the energy community bonus credit under Internal Revenue Code Sections 45, 45Y, 48 and 48E.

California Launches the Unclaimed Property Voluntary Compliance Program

Enroll in the California VCP to waive interest assessments on past-due unclaimed property.

IRS Provides Guidance for Advanced Energy Project Tax Credits

Internal Revenue Code Section 48C allocates $10 billion to be awarded to clean energy projects on a competitive basis.

IRS Issues Guidance on Prevailing Wage and Apprenticeship Requirements

The IRS published initial guidance around the prevailing wage and apprenticeship requirement for tax credits and incentives.

Inflation Reduction Act Provides Transferable Energy Tax Credit Options

With the passage of the Inflation Reduction Act comes several new opportunities for federal tax credits. Learn details.

Unclaimed Property: California Legislature Passes Voluntary Compliance Program

An amendment to California’s Unclaimed Property Law would waive interest payable for certain taxpayers. Learn details.

California to Require Reporting Unclaimed Property on Business Tax Returns

An amendment to California’s Revenue and Taxation Code means business entities now must report unclaimed property.

How to Acquire Federal Tax Credits as Investment Opportunities

Learn how individuals and corporations can purchase tax credits to permanently lower their tax burdens.

How to Turn Illinois Sales Tax Credits into Cash with a Memorandum Transfer

Taxpayers with unused Illinois sales tax credits could receive a cash refund through a credit memorandum transfer. Learn how.

File Unclaimed Property Reports to Reduce the Likelihood of Costly Penalties

Failing to meet the November 1 deadline can lead to filing complications and costly penalties. Learn more.

How Initiative Petition 28 Could Impact Oregon Residents, Businesses with New Tax

Proposed Oregon Initiative Petition 28 would impose an unlimited gross receipts tax on C corporations with Oregon sales of more than $25 million. If passed, this tax would have significant ramifications for businesses and residents in Oregon.