This week, we’re covering some of the tax benefits available to military members serving in a combat zone.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-19-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-benefits-for-military-members

This week we’re discussing when legal fees may still be deductible above the line on the 1040.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-12-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-are-legal-fees-deductible-on-form-1040/

This week, we’re discussing what to consider when choosing a trustee to manage assets in a trust.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-05-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-things-to-consider-when-choosing-a-trustee/

This week, we’re covering continuing care retirement communities and medical expenses.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-29-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-continuing-care-retirement-communities-and-medical-expenses

This week we’re discussing wealth planning with intrafamily loans.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-22-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-wealth-planning-with-intrafamily-loans-10-17-24

This week we’re covering new Form 7217 for reporting property distributed by partnerships in either a liquidating or nonliquidating distribution.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-15-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-form-7217-for-reporting-property-distributed-by-partnerships

This week, we’re talking about the risks of a compromised CAF number and the IRS’s process for handling these.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-08-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-risks-of-a-compromised-caf-number

This week we’re talking about the exemption that “large” companies have from beneficial ownership information reporting requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-01-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-large-company-exemption-from-beneficial-ownership-reporting-mandate

This week we’re talking about certain provisions of the SECURE 2.0 Act could affect amounts reported on Form W-2.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-24-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-2-0-act-provisions-that-may-affect-form-w-2

This week we’re talking about how taxpayers can know when a call from a private collection agency is legitimate.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-17-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-know-when-a-private-collection-agency-call-is-legitimate-9-17-24/a>

This week we’re discussing RMD requirements for inherited Roth IRAs.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-10-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-inherited-roth-ira-accounts-and-rmds

This week we’re discussing registration tips for using the IRS’s IRIS portal for information returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-03-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-registration-tips-when-using-the-irss-iris-portal

This week we’re discussing the advantages and disadvantages of filing married filing separate versus married filing joint.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-27-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-to-file-mfs-versus-mfj

This week we’re discussing the multifactor authentication requirement for tax professionals to safeguard sensitive client information.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-20-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-multifactor-authentication-is-a-requirement-for-tax-professionals

This week we’re talking about Form 2553 and the ways it can be used beyond just for making an S corporation election.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-13-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-varied-uses-of-form-2553

This week, we’re talking about the credit for electric and hybrid vehicles, and some clarifications to be aware of.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-06-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tricks-and-traps-of-the-credit-for-electric-and-hybrid-vehicles

This week we’re discussing the mega back-door Roth and what’s required to be able to take advantage of this strategy.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-30-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-the-mega-back-door-roth-strategy

This week, we’re covering the latest guidance on digital asset reporting.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-23-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-update-on-digital-asset-reporting

This week we’re discussing Roth SEP and SIMPLE IRAs, how to report contributions, and planning tips.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-16-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-planning-for-roth-sep-and-simple-iras

This week, we’re covering investment strategies for young adults and children.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-09-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-investing-for-young-adults

This week, we’re covering changes that the Social Security Administration is making to simplify the disability evaluation process.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-02-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-social-security-simplifies-the-disability-evaluation-process

This week, we’re talking about final regulations the IRS has released for increased clean energy project benefits.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-25-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-final-regulations-released-for-increased-clean-energy-project-benefits/

This week we’re discussing limited partners and self-employment tax, and some recent cases on this issue.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-18-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/limited-partner-self-employment-tax-back-in-the-courts

This week we’re covering the requirements for the New Energy Efficient Home Credit available to builders and contractors.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-11-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-energy-efficient-home-credit

This week we’re covering the tax effects of financing solar panels through the PACE and HERO programs.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-04-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-solar-panel-payments-and-property-taxes

This week we’re covering the private collection agencies used by the IRS, and how to know if a call from one of these agencies is legitimate.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-28-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-know-when-a-private-collection-agency-call-is-legitimate

This week we’re talking about repaying Social Security benefit overpayments, and some recent policy changes regarding these payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-21-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-repaying-social-security-benefit-overpayments

This week we’re covering when a taxpayer is and is not required to file an amended return.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-14-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-do-you-need-to-file-an-amended-income-tax-return

This week we’re discussing homeowners association dues and assessments and when they’re deductible.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-07-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-homeowners-association-dues-and-assessments

This week, we’re covering Form 1098-Q, which provides information on qualified longevity annuity contracts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-30-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-form-1098-q

This week we’re covering two avenues still available for taxpayers who missed the Employee Retention Credit voluntary disclosure program.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-23-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-erc-relief-still-available-beyond-the-voluntary-disclosure-program

This week we’re covering the basics of restricted stock units including the disposition of stock acquired through restricted stock units and basis issues.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-30-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-basics-of-restricted-stock-units-rsus

This week we’re covering the new tax deal that’s in the works and how it’s tied to the Employee Retention Credit.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-23-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/tax-deal-funded-by-erc-claimant-and-promoter-penalties-and-limiting-new-applications

This week we’re covering the IRS’s online portal for filing 1099s and some tips for using it.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-16-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-register-now-to-e-file-1099s-with-the-irs

This week we’re covering recent updates to the IRS’s new business tax account system.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-09-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-business-tax-account-system-expanded

This week we’re covering §529 plan basics regarding contributions, distributions, and which expenses qualify.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-02-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-basics-of-529-plans

This week we’re covering a recent Tax Court case that looked at the applicability of self-employment tax to limited partners.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-26-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-are-limited-partners-subject-to-self-employment-tax

This week we’re discussing the clean vehicle credits that are available through dealerships.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-19-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-clean-vehicle-credits-available-through-dealerships

This week we’re covering Forms 1099-NEC and 1099-K and the issues that can arise when certain payments appear on both of these forms.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-12-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-interplay-and-overlap-of-1099-ks-and-1099-necs

This week we’re covering the beneficial ownership reporting requirement which starts January 1, 2024, for certain entities formed in 2024.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-05-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-beneficial-ownership-reporting-requirement-is-approaching

This week we’re covering durable powers of attorney and when they may apply to represent a taxpayer in federal tax matters.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-28-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-using-a-durable-power-of-attorney-for-tax-matters

This week we’re covering some things to keep in mind for taxpayers who have an HSA or an FSA, as the end of the year approaches.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-21-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-year-end-considerations-for-hsas-and-fsas/

This week we’re discussing planning tips for leveraging capital gains and losses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-14-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/california-taxletter/podcast-transcripts/podcast-harvesting-capital-gains-and-losses

This week, we’re covering the basics of reverse mortgages, such as the types available, eligibility requirements, and more.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-07-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-the-basics-of-reverse-mortgages

This week we’re covering the time period for filing an estate tax return only for the purpose of making a portability election.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-31-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-small-estates-get-second-bite-at-the-portability-election-apple

This week we’re covering some expanded features to the IRS’s Tax Pro Account system.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-24-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-tax-pro-account-features-update

This week we’re covering the recently issued Clean Vehicle Credit guidance that addressed several open questions.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-17-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-clean-vehicle-credit-guidance-issued/

This week we’re covering some common questions we receive regarding gift tax returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-10-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-gift-tax-return-questions-answered/

This week we’re discussing some planning tips for certain Tax Cuts and Jobs Act provisions that will be sunsetting in 2025.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-03-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-long-awaited-guidance-issued-on-irc-174-research-expenses

This week we’re covering recent guidance from the IRS that answers many of the questions practitioners have been asking about research-related expenses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-26-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-long-awaited-guidance-issued-on-irc-174-research-expenses

This week we’re covering centralized partnership audit regime audits and why a partnership should elect out of CPAR if it’s able to.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-19-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-cpar-partnerships-consider-electing-out-if-you-can

This week we’re talking about new proposed regulations and a new form for reporting proceeds from the sale of digital assets.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-12-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-form-1099-da-is-coming/

This week we’re covering the e-file requirement for information returns, including Form 8300 which is filed after receiving cash payments of over $10,000.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-05-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-e-file-requirement-applies-to-form-8300-for-reporting-cash-payments-over-10-000

This week we’re covering the kiddie tax and investment decisions that will reduce the child’s unearned income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-29-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-kiddie-tax-planning-to-reduce-unearned-income

This week we’re covering the provisions of the Department of Education’s new Saving on a Valuable Education student loan repayment plan.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-22-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-student-loan-repayments-under-the-new-save-plan

This week we’re talking about the IRS’s information return filing portal and some issues that may arise when registering to use it.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-15-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-dont-wait-to-register-with-irss-iris-portal

This week we’re discussing the mega backdoor Roth and what’s required to be able to take advantage of this strategy.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-08-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/using-the-mega-backdoor-roth-strategy

This week we’re covering the five-year rule for Roth IRA contributions and payouts, and which contributions start the five-year period.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-01-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-five-year-rule-for-roth-ira-contributions-and-payouts/

This week we’re covering the income tax and self-employment tax reporting requirements for taxpayers who receive a minister’s housing allowance.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-25-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-income-versus-self-employment-tax-reporting-for-ministers-housing-allowance

This week we’re covering a tax professional’s responsibility when it comes to the Employment Retention Credit and studies prepared by another firm.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-18-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-are-you-ready-for-employee-retention-credit-audits

This week we’re talking about §1031 exchanges and when it might be a good idea not to enter into an exchange transaction.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-11-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-to-avoid-1031-treatment

This week we’re covering when a collaboration actually becomes a partnership, because there are distinct factors that courts will look at if the issue arises.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-04-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-does-collaboration-become-a-partnership

This week we’re discussing which solar energy credits taxpayers can take if they have residential properties with some business use.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-27-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-solar-energy-credits-for-residential-and-business/

This week we’re discussing the rules for self-rentals for the purposes of IRC §199A.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-20-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-are-you-claiming-the-right-199a-deductions-for-self-rentals

This week we’re talking about the information you can get off of a Form 5498 and how to turn this information into planning opportunities for your clients.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-13-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-using-form-5498-for-planning-opportunities

This week we’re covering a SECURE 2.0 Act provision that goes into effect in 2024 affecting catch-up contributions for highly compensated employees.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-06-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-catch-up-contributions-to-employer-sponsored-retirement-plans

This week we’re covering foreign pensions and when there is an FBAR and FATCA reporting requirement.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-30-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-do-you-have-to-file-an-fbar-for-a-foreign-retirement-plan

This week we’re covering restricted stock units, or RSUs, and some of the basics of this type of stock.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-23-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-basics-of-restricted-stock-units

This week we’re covering certain costs for nutrition and general health that may be deducted as medical expenses, as well as costs incurred by taxpayers who travel abroad for medical treatment.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-16-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-deductibility-of-certain-medical-costs/

This week we’re discussing some considerations when choosing a trustee.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-09-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-considerations-when-choosing-a-trustee

This week we’re covering the new beneficial ownership reporting requirement that will affect a large number of entities.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-02-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-beneficial-ownership-reporting-will-affect-millions-of-entities

This week we’re covering two of the clean vehicle credits and how to choose between them if a vehicle is eligible for both.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-25-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-navigating-the-clean-vehicle-credits-maze

This week we’re discussing solar tax incentives that were expanded under the inflation Reduction Act.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-31-23_2.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-solar-tax-incentives-expanded-under-ira-22

This week we’re covering some of the basics of incentive stock options and how and when to recognize income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-24-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-incentive-stock-options-the-basics

This week we’re covering a Notice and some FAQs the IRS released regarding the new Clean Vehicle Credit.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-17-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-issues-guidance-on-new-clean-vehicle-credit

This week we’re covering a few of the SECURE 2.0 Act provisions that go into effect in 2023.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-10-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-2-0-act-provisions-going-into-effect-in-2023

This week we’re covering one of the provisions of the new SECURE 2.0 Act, which deals with §529 plan rollovers to Roth accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-03-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-2-0-allows-for-529-plan-rollovers-to-roth-accounts

This week we’re covering the advantages and disadvantages of the married filing separate filing status.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-27-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-mfs-versus-mfj-a-primer

This week we’re discussing a Revenue Procedure that provides for a simplified accounting method change for research expenses.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-20-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-simplified-accounting-method-change-available-for-research-expenses

This week we’re covering the Schedules K-2 and K-3 domestic partnership exemption, which has been expanded and revised.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-13-22-1.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-schedule-k-2-k-3-domestic-partnership-exemption-expanded-and-revised

This week we’re covering the IRS’s new online filing system, which is expected to launch in early 2023.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-06-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irss-new-online-1099-filing-system-on-track-to-launch

This week we have some tax planning tips to consider before the end of the year.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-29-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-consider-these-year-end-tax-planning-moves

This week we’re covering some relief provided by the IRS from the proposed required minimum distribution rules.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-22-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-provides-relief-from-proposed-required-minimum-distribution-rules

This week we’re discussing the new research and development rules and how these rules may mean an increase in taxes for some taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-15-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-making-a-timely-estate-tax-portability-election

This week we’re discussing the new research and development rules and how these rules may mean an increase in taxes for some taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-08-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-remember-new-randd-deduction-rules-when-planning-fourth-quarter-estimates

This week we’re covering a filing exception for Schedules K-2 and K-3 for certain domestic partnerships.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-01-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-draft-form-instructions-provide-welcome-k-2-k-3-filing-relief

This week we’re covering the recent cost of living adjustment for Social Security benefits, how this may affect the taxability of these benefits, and some tax planning strategies.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-25-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-large-cost-of-living-adjustment-for-social-security-announced

This week we’re discussing final regulations that change the way health care plan affordability is determined for spouses and dependents.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-18-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-final-regulations-expand-eligibility-for-premium-tax-credits

This week we’re covering excess IRA contributions and application of the excise tax.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-11-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-excess-ira-contributions/

This week we’re covering employer health insurance mandate letters that the IRS is sending to initiate assessing employer shared responsibility payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-04-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-sending-employer-health-insurance-mandate-letters/

This week we’re discussing when a period of nonqualified use would limit the amount of gain on the sale of a principal residence that’s excludable from income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-27-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-121-exclusion-limited-when-vacation-or-rental-property-converted-to-personal-residence

This week we’re talking about the basics of Series I bonds, which come with a number of benefits and can be purchased using a tax refund.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-20-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-interest-is-growing-in-series-i-bonds

This week we’re covering superseding returns and some things to keep in mind when filing these returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-13-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-superseding-returns-just-got-easier-to-file

This week we’re talking about the SECURE Act and how it changes the inherited IRA rules.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-06-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-act-brings-big-changes-to-inherited-iras

This week we’re covering the new student loan debt relief plan, including some open questions regarding the plan.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-30-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-student-loan-debt-relief-plan

This week we’re talking about some things to keep in mind when filing Schedules K-2 and K-3.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-23-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-filing-guidance-coming-for-schedules-k-2-and-k-3

This week we’re going to touch on some of the key tax incentives contained in the Inflation Reduction Act that will impact most taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-16-22.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-key-incentives-in-the-inflation-reduction-act-of-2022

This week we’re covering internet start-up companies and the timing regarding these businesses begin and when development costs can be expensed, as outlined in a recent Tax Court case.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-09-22.mp3

Subscribers to Spidell’s California Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-internet-company-start-up-expenses

This week we’re covering tax considerations for college athletes who have name, image, and likeness income.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-02-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-college-athletes-with-name-image-and-likeness-income

This week we’re discussing wealth planning with intrafamily loans.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-26-22.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: https://www.caltax.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-wealth-planning-with-intrafamily-loans