Tax Planning Resources

Tax Planning for Businesses
Streamline Tax Preparation with Analytic Process Automation (Article)
Review Structure of Microcaptive Insurance Arrangements to Avoid Tax Noncompliance (Article)
Common Tax Challenges and Practices Impacting Law Firms (Article)
How Tax-Exempt Entities Can Access Cash Payments from Renewable Energy Credits (Article)
Congress Doesn’t Pass Legislation to Delay or Repeal Capitalization of R&E Expenses (Alert)
Tax Season 2022: California Developments and Opportunities (Article)
Challenges and Potential Business Impacts of Maintaining Tax Depreciation (Article)
How Blockchain Technology Companies Can Use Tax Credits to Innovate (Article)
Property Tax: An Introduction and Answers to FAQs (Article)
How to Avoid the IRS Dirty Dozen and Other Common Tax Scams (Article)
Impacts of Tax Cuts and Job Act (TCJA) on Research and Experimentation (R&E) (Alert)
3 Challenges E-commerce Businesses Trading Globally Face (Article)
Commonly Missed Fixed Asset Tax Opportunities for Wineries and Vineyards (Article)

Overview for Businesses
Transaction Cost Considerations When Buying or Selling a Business (with FAQ) (Article)
How Tribes and Tribal Organizations Can Utilize the New Markets Tax Credit (Article)
Vacancy Rates Impact Commercial Real Estate Assessments (Article)
How Health Care Organizations Can Use the New Markets Tax Credit (Article)
How Not-for-Profit Organizations Can Use the New Markets Tax Credit (Article)
Recently Refreshed Tax Strategy for Real Estate Developers (Article)
Treasury Awarded $5 Billion in New Markets Tax Credit Authority (Alert)
IRS Penalty Relief for Some 2019–2020 Returns Filed Late Due to COVID-19 (Alert)
Challenges and Potential Business Impacts of Maintaining Tax Depreciation (Article)
How the New Markets Tax Credit (NMTC) Stimulates Businesses and Communities (Article)
How to Use a Voluntary Employees’ Beneficiary Association (VEBA) Plan (Article)
R&D Tax Credits: How to Navigate the Claims Process Step by Step (Article)

Cash Flow Strategies
Discover Tax Savings with the New Energy Efficient Home Section 45L Tax Credit (Article)
IRS Clarifies Qualifying for Direct Pay Under the Inflation Reduction Act (Alert)
Earn Tax Credits and Incentives for Your Hiring and Wage-Based Practices (Article)
Find Out if Your EV Fueling Station Is Eligible for a Tax Credit (Alert)
Individual Investing Opportunities in Clean Energy Tax Credits (Article)
How Organizations Could Receive Cash from a Refundable Tax Credit (Article)
California Space Flight Property Tax Exemption Extended (Alert)
Deadline Approaches for CHIPS Act Second NOFO for Smaller-Scale Projects (Alert)
How Tribes and Tribal Organizations Can Utilize the New Markets Tax Credit (Article)
New Guidance for Advanced Energy Manufacturing Tax Credit IRC Section 48C (Alert)
Infographic on How Designers Could Benefit From Section 179D Tax Deduction (Article)
Oregon Agribusiness Overtime Requirements and Tax Credits (Article)

Cash Flow Overview
Impacts of 2023 Oregon Legislative Session on Tax Credits and Incentives (Article)
How IRC Sections 45X and 48C Incentivize Green Product Manufacturing (Article)
EITF Decision on Amortization Could Spark Interest in Tax Credit Investing (Alert)
How to Acquire Federal Tax Credits as Investment Opportunities (Article)
6 Tax Credits and Incentives That Could Save Your Company Money (Article)
State and Local Tax Areas That Can Offer Cash Flow Opportunities (Article)

R&D Tax Credits
Tips to Secure R&D Tax Credits: Court Ruling Emphasizes Documentation and More (Article)
New Oregon Semiconductor R&D Credit FAQ (Alert)
New Mexico Tax Credits to Help Increase Cash Flow for Your Business (Article)
Congress Doesn’t Pass Legislation to Delay or Repeal Capitalization of R&E Expenses (Alert)
Inflation Reduction Act Expands Valuable R&D Payroll Tax Credit (Alert)
How the ERC Credit Could Impact Your R&D Tax Credits (Article)
R&D Tax Credits: How to Navigate the Claims Process Step by Step (Article)
Your Guide to Claiming the Federal R&D Tax Credit (Report)
How Eligible Small Businesses and Individuals Can Offset AMT with R&D Tax Credits (Article)

What is the R&D Tax Credit?

R&D Tax Credit Overview
Taking Advantage of the Arizona Refundable R&D Tax Credit (Article)
How the ERC Credit Could Impact Your R&D Tax Credits (Article)
How Capitalization of R&D Costs Can Affect Financial Reporting (Article)
Prepare for New Requirements for R&D Claims (Webcast)
R&D Tax Credits: How to Navigate the Claims Process Step by Step (Article)
5 Common Misconceptions about the R&D Tax Credit—and Whether You Qualify (Article)
The Federal R&D Tax Credit (Report)
3 Key Attributes to Look for in an R&D Tax Credit Provider (Article)
How Eligible Small Businesses and Individuals Can Offset AMT with R&D Tax Credits (Article)
Tax Reform: Impact on Companies Claiming R&D Incentives (Webcast)
Court Ruling Emphasizes Importance of Reviewing R&D Contract Terms Before Claiming Tax Credits (Alert)

R&D Tax Credit and Payroll Tax
Inflation Reduction Act Expands Valuable R&D Payroll Tax Credit (Alert)
How the R&D Credit Can Help New Companies Offset Payroll Taxes (Article)
New Guidance on Payroll Tax Deferrals and Credits Under the CARES Act (Alert)
Avoid Delays and Added Costs When Claiming the R&D Payroll Tax Credit (Article)
Take Advantage of Often-Overlooked Qualifying R&D Supervisory and Support Activities (Article)
Navigate Uncertainty Surrounding the New R&D Credit Payroll Offset (Article)
Offset Payroll Tax with R&D Credits (Article)

How Industries Can Utilize R&D Tax Credits

Employee Retention Tax Credit
American Rescue Plan Extends, Expands Employee Retention Credit (Alert)
New IRS FAQs to Help Employers Navigate the Employee Retention Tax Credit (Alert)
Employee Retention Tax Credit for Employers (Webcast)

Net Operating Loss Rules
Offset Taxable Income with Net Operating Losses and Navigate Section 382 (Article)
IRS Issues Guidance for NOL Carrybacks by Tax-Exempt Organizations (Alert)
How to Leverage Net Operating Loss Rules to Create Cash Flow (Article)
CARES Act Overview: Implications for Business Taxpayers (Alert)

Disaster Relief Tax Credit
IRS Defers Deadlines for Those Hit by Oregon Wildfires and Straight-Line Winds (Alert)
IRS and California Defer Deadlines for Taxpayers Impacted by Wildfires (Alert)
Tax Relief for California Businesses Damaged by Wildfires (Alert)

Payroll Tax
New Guidance on Payroll Tax Deferrals and Credits Under the CARES Act (Alert)
Avoid Delays and Added Costs When Claiming the R&D Payroll Tax Credit (Article)
Payroll Tax Considerations for Remote Workers and a Checklist to Mitigate Risk (Article)
Offset Payroll Tax with R&D Credits (Article)

New Mexico
A Comprehensive Look at New Mexico’s Elective Pass-Through Entity Tax Regime (Article)
New Mexico Tax Credits to Help Increase Cash Flow for Your Business (Article)
New Mexico Adopts Elective Pass-Through Entity Tax Regime (Alert)
Gross Receipts Tax Deduction for New Mexico Food and Beverage Businesses (Alert)

Oregon CAT Spotlight
Q&A: How to Navigate the Oregon Corporate Activity Tax (Article)
Amendments to Oregon’s Corporate Activity Tax Include New Exclusions and More (Alert)
How Oregon’s New Corporate Activity Tax Affects the Timber Industry (Article)
Oregon to Pass New Corporate Activity Tax (Alert)
Understand How Oregon’s New Corporate Activity Tax Impacts Credit Unions (Article)

Wayfair and Nexus Spotlight
Massachusetts State Supreme Judicial Court Negates Cookie Nexus (Alert)
Telehealth State and Local Tax Considerations (Article)
New Guidance May Create Nexus for Businesses with Online Interactive Tools (Alert)
Oregon Tax Court Retroactively Applies Wayfair in E911 Tax Decision (Alert)
How the Wayfair Ruling Impacts Multinational Companies (Article)
Fees and Sales Tax Considerations for Amazon Sellers and Vendors (Article)
Texas Expands Wayfair Sales Tax Laws under House Bills 1525 and 2153 (Alert)
California’s Wayfair Response Law Raises Retailer Economic Nexus Threshold (Alert)
Understanding State Nexus Changes Post-Wayfair (Article)
Wayfair and You: How Economic Nexus Laws Will Impact Businesses (Article)
Questions Remain for Technology Sellers and Service Providers in the Wake of the Wayfair Decision (Article)

International Tax
Amount B Guidance Gives Taxpayers an Option on Qualifying Transactions (Alert)
Global Expansion in Technology: Intellectual Property Tax Considerations (Article)
How the Build Back Better Act Impacts Taxpayers with Foreign Operations (Alert)
5 International Tax Considerations for Contracting Multinational Companies (Article)
Year-End Tax Overview for International Companies—and What to Expect in 2021 (Article)
5 Tax Considerations for International Remote Working (Article)

Export Incentives
Export Activity Incentives: Comparing IC-DISC and FDII (Article)
GILTI High-Tax Exclusion—A Planning Opportunity for Foreign Subsidiary Owners (Alert)
Final Regulations on FDII Deduction Provide Favorable Guidance (Alert)
Final GILTI Regulations Change Reporting for US Partnerships and S Corporations (Article)
Proposed Regulations Offer Deductions to Individuals with GILTI Inclusions (Alert)
Owning Foreign Subsidiaries Now Requires Significant Additional Reporting (Article)

Cash Repatriation
How Multinational Companies Can Use Cash Repatriation as a Tax Planning Strategy (Article)
Multinational Companies Should Start Preparing Now for Monumental Changes in New Tax Law (Alert)

Transfer Pricing
Transfer Pricing: Strategies to Implement in Advance of a Downturn (Alert)
Ninth Circuit Court Rejects Request for Hearing in Key Transfer Pricing Case (Article)
How to Use Transfer Pricing to Protect Income in a REIT Scenario (Article)

Strategy Overview
International Tax Strategies: Cash Repatriation and Intangible Property (Article)
5 Tax Considerations for International Remote Working (Article)
Year-End Tax Overview for International Companies—and What to Expect in 2021 (Article)
Global Tax Strategies Guide (Report)
CFC Interest Expense Limitation and The 2020 Regulations (Article)
How to Classify Your Overseas Operations Following Tax Reform Complications (Article)
COVID-19 International Tax Considerations (Webcast)
Mexico Now Requires Digital Remote Sellers to Collect and Remit Value-Added Tax (Alert)
2020 Mexico Tax Reform Overview: Key Changes for You and Your Business (Article)
Tax Planning: 6 Savings Considerations for Multinational Companies (Article)
How the Wayfair Ruling Impacts Multinational Companies (Article)
Form 8858 Filing Requirements: Updates for Owners and Operators of Foreign Entities (Alert)

Income Tax
Offset Taxable Income with Net Operating Losses and Navigate Section 382 (Article)
What Calendar Year Filers Need to Know About ASC 740-270 in Q1 (Article)
FASB Issues Standard to Enhance Transparency of Income Tax Disclosures (Alert)
FASB Proposes to Amend Income Tax Disclosures (Alert)
Tax Reporting Changes: ASC Topic 740 (Webcast)
ASC 740 Updates (Webcast)

Tax Planning for Individuals
Find Out if Your EV Fueling Station Is Eligible for a Tax Credit (Alert)
A Comprehensive Look at New Mexico’s Elective Pass-Through Entity Tax Regime (Article)
FAQ on Multistate Pass-Through Entity Tax Elections (Article)
New Incentives, Changes to Retirement Planning Included in SECURE 2.0 Act (Alert)
Inflation Reduction Act Provides Transferable Energy Tax Credit Options (Article)
Washington Supreme Court Stays Ruling Against State Capital Gains Tax (Alert)
What You Need to Know About Property Tax in Texas (Article)
Proposition 30 Could Increase Top California Tax Bracket to 15.05% in 2023 (Alert)
Property Tax: An Introduction and Answers to FAQs (Article)
How to Avoid the IRS Dirty Dozen and Other Common Tax Scams (Article)
New Mexico Adopts Elective Pass-Through Entity Tax Regime (Alert)
Debate Continues in Congress Over Proposed Tax Changes (Alert)

Cash Flow Strategies
Section 179D and R&D Tax Credit Opportunities for Architects and Designers (Article)
Inflation Reduction Act Provides Transferable Energy Tax Credit Options (Article)
How the QSBS Tax Exemption Can Lead to Additional Benefits (Article)
How to Reduce the Tax Impact of Your Stock Options or Restricted Stock Units (Article)
GILTI High-Tax Exclusion—A Planning Opportunity for Foreign Subsidiary Owners (Alert)

Estate Planning
IRS Issues Proposed Regulations on Donor-Advised Funds (Alert)
Tax Planning Strategies for Your Estate to Help Boost Your Portfolio (Article)
How to Navigate Transition Planning: Strategies for You and Your Business (Article)
5 Estate Planning Factors to Consider During COVID-19—and 4 Steps to Get Started (Article)
Estate Planning Opportunities to Increase Gifting Percentages During Disruption (Article)
6 Ways the SECURE Act Could Affect Your Retirement and Estate Plans (Article)
The Benefits of Having an Estate Plan (Article)
Simplify Asset Transfers and Reduce Associated Taxes with Trust Situs (Article)
IRS Explains Aggregation Rules Under Proposed Regulations for Pass-Through Income Deduction (Article)
Key Strategies, Benefits, and Limitations When Making Charitable Donations (Article)

Out-of-State Residency for Individuals and Trusts
Out-of-State Residency Transitions: Tax Planning for Individuals and Trusts (Article)
Three Tax Questions to Ask Before Moving or Purchasing a Home in a New State (Article)

Biden Administration
CHIPS Act Poised to Boost US Businesses (Alert)
An Overview of Clean Energy Tax Proposals in the Build Back Better Act (Alert)
US House Passes the Build Back Better Act with Significant Tax Proposals (Alert)
How the Build Back Better Act Impacts Taxpayers with Foreign Operations (Alert)
Infrastructure Bill Includes Tax Provisions You’ll Want to Know About (Alert)
Tax Reform: House Committee on Ways & Means Tax Proposals for Individuals (Article)
US Treasury Releases Green Book Further Describing Proposed Tax Changes (Alert)
What You Need to Know About President Joe Biden’s Tax Proposals (Alert)
What to Expect from a Biden Administration and Its Tax Proposals (Article)
President-elect Joe Biden’s Tax Proposals (Webcast)
2020 Election: A Comparison of Proposed Tax Policies from Trump and Biden (Article)
New Mexico Update: Biden’s Proposed Tax Policies and More (Webcast)
Post-Election Market and Economic Update (Webcast)

Inflation Reduction Act
Proposed Regulations to Demystify the Lucrative IRC Section 45X Credit (Article)
Find Out if Your EV Fueling Station Is Eligible for a Tax Credit (Alert)
IRS Provides Guidance on Domestic Content Requirements for Applicable Entities (Article)
IRS Preregistration Portal Opens for Elective Payment and Transfer Tax Credits (Alert)
Low-Income Communities Bonus Credit Program Application Window Announced (Alert)
IRS Finalizes Guidance on Low-Income Communities Bonus Credit Program (Alert)
IRS Issues Guidance for Direct Payment of Energy Tax Credits (Alert)
IRS Issues Additional Guidance on Low-Income Communities Bonus Credit Program (Alert)
How IRC Sections 45X and 48C Incentivize Green Product Manufacturing (Article)
IRS Issues Guidance for Environmental Justice Solar and Wind Bonus Credits (Article)
IRS Releases Guidance for the Inflation Reduction Act Clean Vehicle Credit (Alert)
An Overview of Clean Energy Tax Legislation in the Inflation Reduction Act (Alert)
Inflation Reduction Act of 2022: An Overview of Tax Implications (Article)

Overview
An Overview of Clean Energy Tax Legislation in the Inflation Reduction Act (Alert)
Inflation Reduction Act of 2022: An Overview of Tax Implications (Article)

Section 179D and Section 45L
Discover Tax Savings with the New Energy Efficient Home Section 45L Tax Credit (Article)
Impacts of IRC Section 179D Inflation Adjustments on Taxpayer Deductions (Alert)
Inflation Reduction Act Expands Section 179D Energy-Efficient Tax Incentives (Alert)
Inflation Reduction Act Extends Section 45L New Energy-Efficient Home Credit (Alert)
IRA Updates the 179D and 45L Energy Efficient Tax Incentives (Webcast)

Additional Credit and Incentive Opportunities
Find Out if Your EV Fueling Station Is Eligible for a Tax Credit (Alert)
Individual Investing Opportunities in Clean Energy Tax Credits (Article)
How Organizations Could Receive Cash from a Refundable Tax Credit (Article)
IRS Preregistration Portal Opens for Elective Payment and Transfer Tax Credits (Alert)
IRS Issues Updated Guidance on the Energy Community Bonus Credit (Alert)
IRS Issues Guidance on Domestic Content Bonus Credit (Alert)
IRS Issues Guidance on the Energy Community Bonus Credit (Alert)
IRS Provides Guidance for Advanced Energy Project Tax Credits (Alert)
Inflation Reduction Act Expands Valuable R&D Payroll Tax Credit (Alert)
Inflation Reduction Act Provides Transferable Energy Tax Credit Options (Article)

Industry Insight
How Tax-Exempt Entities Can Access Cash Payments from Renewable Energy Credits (Article)
An Inflation Reduction Act Overview for Tax-Exempt Organizations, Governments (Alert)

COVID-19 Implications
IRS Announces Employee Retention Tax Credit Claim Withdrawal Process (Alert)
New Round of PPP Loans Opens: Learn Application Details and Forgiveness Criteria (Alert)
Impact of the PPP on M&A (Webcast)
Tips to Navigate Mergers and Acquisition Deal Terms During COVID-19 (Article)
Transform Your Finance Function with Assessment and Design (Article)
13 Accounting and Reporting Issues to Focus on During COVID-19 Disruption (Article)
Cybersecurity Checklist for Remote Work (Article)