RSM US LLP

Tax legislation packaging the child tax credit and favorable business tax provisions moves to the Senate with momentum but an uncertain fate.

New electronic filing requirements, revised form 1099-NEC and new form 15397 present additional challenges for 1099 filers that may necessitate updates

Notice 2024-11 updates the list of U.S. income tax treaties that meet the requirements of section 1(h)(11)(C)(i)(II).

Highlights and need-to-know policy landscape as the 2024 state legislative sessions begin.

OTP leverages an organization's internal technology platforms (e.g., ERP systems) to strengthen and develop a more efficient transfer pricing lifecycle.

2024 annual revenue procedures include minimal changes affecting exempt organizations

IRS provides VD Program for employers to return ERC refunds and avoid penalties and interest. Employers must apply by March 22, 2024.

To fully understand the inclusion ratio of a trust, you must ask several questions and recreate the history of transfers made to the trust.

Learn how donor-advised funds have become a critical vehicle for fundraising, with projected assets of over $1 trillion by 2029.

New IRS notice 1099-K for small vendors will be subject to existing requirements for TY 2023, followed by a phased-in approach.

Effectively utilizing managed services is becoming a critical success factor for companies of all sizes and in all industries.

New ITC regulations address tax credit for solar, energy storage, geothermal, biogas, CHP and microgrid controller property