Legacy Tax & Resolution Services

Watch Out for Tax Penalties

Article Highlights: Underpayment of Estimated Tax and Withholding Penalty  Required Minimum Distribution Penalty  Late-Filing Penalty  Late-Payment Penalty  Negligence Penalty  Fraud Penalty  Dishonored Check Penalty  Missing ID Number Penalty  Early Withdrawal Penalty  Penalty for Failure to Report Tips  Foreign Reporting  Excessive Claim Penalty  Accuracy-Related Penalty for Non-itemizers  Frivolous Return Penalty  Penalty for Failure to File Information […]

Gift Tax Treatment of Tuition Plans

Article Highlights: Purpose of Qualified Tuition Plans  Gift Tax Implications  Special Five-Year Election  Change of Beneficiary  Eligible Expenses  Direct Payment of Tuition   Qualified tuition plans (QTPs) provide a means for family members and others to save for the future educational needs of children. Investment earnings within a QTP account are tax deferred and not taxable […]

10 Tax-Saving Strategies to Consider Before Year-End

Article Highlights: Taking Stock of Tax Strategies  Education Tax Credits  Converting a Traditional IRA to a Roth IRA  Minimum Required Distributions  Charitable Contributions  Qualified Charitable Distributions  Health Savings Accounts  Prepaying State Taxes  Paying Medical/Dental Bills  Gifting  Avoiding Underpayment Penalties It seems hard to believe, but the holiday season is almost upon us, and that means […]

Tax Tips for Holiday Charity Donations

Article Highlights: Long-Form Itemization Required  Below-the-Line Cash Contributions for 2021  Qualified Charities Only  Cash Donations  Non-cash Donations  Leave Donations  Other Qualifying Donations  AGI Limitations  Year-End Donations  During the holidays, many charities solicit gifts of money or property. This article includes tips for documenting your charitable gifts so that you can claim a deduction on your […]

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During the holidays, many charities solicit gifts of money or property. This article includes tips for documenting your charitable gifts so that you can claim a deduction on your tax return. Cash Donations – To claim a charitable deduction, you normally must itemize your deductions. However, for 2021, non-itemizers filing a joint return can deduct up […]

President Biden’s Build Back Better Act Passed by The House; Fate Now in the Senate’s Hands

Article Highlights: Build Back Better Act  Senate is Next  Highlights of Certain Provisions Included in the House Version  Noticeably Absent from the Original Bill  On November 19, 2021, the House of Representatives passed their proposed version of President Biden’s Build Back Better Act, which was substantially pared down from the original version. The Senate will […]

Tax Benefits for Holiday Gifts

Article Highlights: Electric Car Credit  Solar Electric Credit  College Student Supplies  Work Equipment  Charitable Gifts  Employee Gifts  Some holiday gifts you provide to members of your family, employees and others may also yield tax benefits—think of it as Santa Claus meets Uncle Sam. Here are some examples: Electric Car Credit* – If you purchase a new […]