Photo of Irina Antonache
Irina Antonache
Principal
JD, LLM
irina.antonache@mossadams.com
(503) 478-2138
My Profile

Industry Expertise

Cross Industry

Practice Focus

Credits & Incentives

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

Article
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.
Article
Alert
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filed for the employee retention tax credit (ERTC) but now believe they could be ineligible may request the claim be withdrawn.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.
Alert
Webcast
Tax Credits and Incentives for Transferability
The Inflation Reduction Act allows certain energy-related tax credits to be transferred. Learn details.
Webcast
Article
Eligible for this Investment Tax Credit? Find Out with Cost Segregation
The credit aims to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment. Learn more.
Article
Alert
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.
Alert
Alert
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.
Alert
Article
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.
Article
Alert
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.
Alert
Alert
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.
Alert
Alert
California Launches the Unclaimed Property Voluntary Compliance Program
Enroll in the California VCP to waive interest assessments on past-due unclaimed property.
Alert
Alert
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.
Alert
Alert
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.
Alert
Article
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.
Article
Webcast
Inflation Reduction Act Tax Credits and Incentives Overview
The Inflation Reduction Act offers tax credits and incentives that can reduce your organization’s tax burden. Learn details.
Webcast
Alert
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.
Alert
Alert
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.
Alert
Article
How to Acquire Federal Tax Credits as Investment Opportunities
Learn how individuals and corporations can purchase tax credits to permanently lower their tax burdens.
Article
Article
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.
Article
Alert
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.
Alert
Article
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.
Article

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