Redpath Insights

Final Regulations for IRS Section 199A Deduction

On Friday, January 18, 2019, the IRS released final regulations under IRC Section 199A (the new...

Are You Eligible for the IRS 199A Rental Property Tax Deduction?

The question of whether rental property is eligible for the new 20% pass-through deduction is a...

Substantiation to Prepare For an IRS Examination

Most businesses incur travel, meal, gift, and listed property expenses in the ordinary course of...

What Employers Need to Know About Qualified Transportation Fringe Benefits

On December 10, 2018, the IRS issued Notice 2018-99 that provides interim guidance for...

Small Business Taxes: New and Improved Access and Accounting Methods

The IRS has provided procedures that benefit many small business taxpayers by allowing them to...

Special Fringe Benefit Reporting Rules for S-Corporations

A Fringe Benefit is a form of payment for the performance of services. For example, you provide...

Requirements for Withholding on Payments to Foreign Vendors

Whether one makes payments to foreign individuals or foreign businesses, there are specific tax...

Tax Reform Act Impacts on the Construction and Real Estate Industry

On December 22nd, 2017 the Tax Cuts and Jobs Act was signed into law. The bill makes major...

Opportunity Zones: New Tax Deferral Opportunity

There is an exciting tax-saving opportunity for those investing in designated zones across the...

Guidance on 20% Pass Through Deduction for Income Under Section 199A

On Wednesday, August 8th, the IRS released proposed regulations providing guidance on the new...