Tax regulations

Though all business owners face a variety of barriers when starting and running their companies, restaurant owners must manage a unique set of payroll and HR circumstances.

The American Institute of CPAs has written a letter to the Internal Revenue Service asking the IRS to provide maximum flexibility in its regulations for the new centralized partnership audit regime.

The Internal Revenue Service has issued a revenue procedure providing the 2019 inflation-adjusted amounts for HSAs and high deductible health plans.

A new revenue procedure makes it easier for companies to conform with FASB's revenue recognition standard.

The Internal Revenue Service will provide more clarity in the near future on the Tax Cuts and Jobs Act.

The American Institute of CPAs suggested more than 30 changes to the Internal Revenue Service for the Form 990, Return of Organization Exempt from Income Tax, and its instructions, some of them marked as urgent.

The Internal Revenue Service’s Chief Counsel has issued a memorandum providing advice on unreported tip income, with the caveat that the advice cannot be used or cited as precedent.

The Supreme Court's ruling in Marinello makes it less likely a delinquent taxpayer will be charged with a felony.

The Internal Revenue Service and the Treasury Department are asking the public to recommend items that should be included on their 2018-2019 Priority Guidance Plan, with the expectation that the new tax law will be at the top of the list.

The agency is giving a break to companies in counties where there's no SHOP Marketplace coverage available.

The Internal Revenue Service is granting relief to taxpayers who have family coverage under a high deductible health plan and who contribute to a health savings account.

The Internal Revenue Service spelled out new information reporting requirements Thursday for some life insurance contracts required under the recently enacted Tax Cuts and Jobs Act.

The Internal Revenue Service issued a notice to corporate taxpayers to provide more information about the tax rates they will be paying as they transition to the new tax law.

The tax plight of “accidental Americans” in France — there are an estimated 10,000 of them — may be discussed by President Emmanuel Macron with his U.S. counterpart Donald Trump during an end-of-April state visit to Washington.

White House OMB head Mick Mulvaney will be able to weigh in as the Internal Revenue Service clarifies dozens of the new tax law’s provisions.

The Internal Revenue Service is providing some relief for companies facing looming tax bills after they stockpiled trillions of dollars offshore free of U.S. income tax.

The Internal Revenue Service and the Treasury Department released new guidance Monday on computing the business interest expense limitation under the new Tax Cuts and Jobs Act.

The institute is asking for immediate info about the disallowance of some popular write-offs.

The Internal Revenue Service and the Treasury Department have issued details about the withholding on the transfer of non-publicly traded partnership interests by foreign persons under the Tax Cuts and Jobs Act, along with guidance on the “transition tax” on the untaxed earnings of overseas subsidiaries of U.S. companies.

The National Association of Enrolled Agents sent a letter to members of Congress’s tax-writing committees calling for a series of changes at the Internal Revenue Service.