Articles

Results 1 to 5 of 200
Most popular |Most recent


Worker Classification Investigations Highlighted

USA - September 20 2021 Last week, the Internal Revenue Service issued a polite notice (IR-2021-186) to employers and tax practitioners, as part of National Small Business…

Anne Knox Averitt.

ADOR Issues Helpful Guidance on New Elective PTE Tax

USA - September 7 2021 Earlier this year, Alabama became one of 19 or so states to enact a pass-through entity tax as a workaround to the so-called “SALT Cap” enacted as…

William T. Thistle, II.

Alabama Governor Signs Law Harmonizing Tests for Employee vs. Independent Contractor Status

USA - April 22 2021 We have previously written about the growing complications of employee vs. independent contractor classification in the…

Anne Knox Averitt.

Alabama Legislature Codifies Tests for Employee vs. Independent Contractor

USA - April 22 2021 On April 19, 2021, Gov. Kay Ivey signed House Bill 408, sponsored by Rep. Wes Kitchens (R-Marshall County/Blount County) and Sen. Clay Scofield…

Anne Knox Averitt.

ADOR Issues Guidance on New PTE Tax Election and Consequences of Decoupling from GILTI and IRC § 118(b)(2)

USA - April 8 2021 At the urging of the Alabama Society of CPAs and other groups, the Alabama Department of Revenue (ADOR) recently issued critical guidance on (a) how…

James E. Long, Jr..