Legacy Tax & Resolution Services

Employee Business Expenses & Tax Reform

Article Highlights: Miscellaneous Itemized Deductions Subject to the 2% AGI Floor  Employee Business Expenses  Employee Reimbursement Plan (Accountable Plan)  Note: This is one of a series of articles explaining how the various tax changes in the GOP’s Tax Cuts & Jobs Act (referred to as “the Act” in this article), which passed in late December of 2017, […]

Personal Casualty Losses Axed by the New Tax Law

Article Highlights: Casualty Losses  Deduction Suspension  Disaster Related Casualty Losses  Insurance Coverage  Note: This is one of a series of articles explaining how the various tax changes in the GOP’s Tax Cuts & Jobs Act (referred to as “the Act” in this article), which passed in late December of 2017, could affect you and your family, both […]

Tax Deductions for Business Professionals

Professional Fees & Dues:Dues paid to professional societies related to your profession are deductible. These could include professional organizations, business leagues, trade associations, chambers of commerce, boards of trade and civic organizations. However, dues paid for memberships in clubs organized for business, pleasure, recreation or other social purpose are not deductible. These could include country […]

CREDIT & DEBT MANAGEMENT

On December 22, 2017, The Tax Cuts and Jobs Act was signed into law. The information in this article predates the tax reform legislation and may not apply to tax returns starting in the 2018 tax year. You may wish to speak to your tax advisor about the latest tax law. This publication is provided […]

Assisting Your Child in Acquiring a Home

On December 22, 2017, The Tax Cuts and Jobs Act was signed into law. The information in this article predates the tax reform legislation and may not apply to tax returns starting in the 2018 tax year. You may wish to speak to your tax advisor about the latest tax law. This publication is provided […]

You Can Expense Business IT Purchases

  Article Highlights: Depreciation  Material & Supply Expensing  De Minimis Safe Harbor Expensing  Routine Maintenance  Bonus Depreciation  Section 179 Expensing Thanks to some very liberal tax laws written to encourage investment in personal tangible equipment, including information technology (IT) equipment, many businesses will be able to expense (write off as a tax deduction) all such […]

Surprise! Extender Bill Passed: Do You Benefit?

Mortgage Insurance Premiums  Above-the-Line Education Expenses  Exclusion of Home Cancellation of Debt Income  Credit for Nonbusiness Energy Property  Credit for New Qualified Fuel Cell Motor Vehicles  Credit for Alternative Fuel Vehicle Refueling Property  Credit for 2-Wheeled Plug-In Electric Vehicles  Credit for Energy-Efficient New Homes  Race Horses as 3-Year Property  Energy Efficient Commercial Buildings Deduction  Congress […]

Rental Real Estate as an Investment

A popular form of long-term investment is real estate rentals. Rentals can fall into several varieties, of which real estate rentals is the most common. This material will explain some of the tax ramifications of renting real estate, both residential and commercial. One of the biggest benefits of owning rental property is that the tenants, […]

Tax Deductions for Medical Professionals

Supplies & Expenses: Generally, to be deductible, items must be ordinary and necessary to your medical profession and not reimbursable by your employer. Record separately items having a useful life of more than one year. Normally, the cost of such assets are recovered differently on your tax return than are other recurring, everyday business expenses such […]