Tax Law News
@tax-law.bsky.social
Follow for news and guidance covering all ttax issues - corporate, personal. Written by the nation's leading tax lawyers, CPAs, financial planners, and others.
A JD Supra news feed
www.jdsupra.com
A JD Supra news feed
www.jdsupra.com
Tax Reform: Complementary Law No. 227/2026
Tax Reform: Complementary Law No. 227/2026
On January 14, 2026, Complementary Law 227 (“CL 227/2026” or the “Complementary Law”) was published, containing the additional regulation of the...
www.jdsupra.com
January 30, 2026 at 11:06 PM
Tax Reform: Complementary Law No. 227/2026
IRS Issues Updated Safe Harbor Notices for Eligible Plan Rollover Distributions
IRS Issues Updated Safe Harbor Notices for Eligible Plan Rollover Distributions
The IRS recently issued Notice 2026-13 (the “IRS Notice”), modifying two safe harbor explanations that retirement plan sponsors may use for the...
www.jdsupra.com
January 30, 2026 at 11:04 PM
IRS Issues Updated Safe Harbor Notices for Eligible Plan Rollover Distributions
Credit Where Credit is Due
Credit Where Credit is Due
Private clients investing in US-situs assets, such as interests in US real property or stock of a US corporation, take particular care to ensure...
www.jdsupra.com
January 30, 2026 at 10:56 PM
Credit Where Credit is Due
Sirius Victory for Limited Partners
Sirius Victory for Limited Partners
On January 16, 2026, in Sirius Solutions v. Commissioner, the U.S. Court of Appeals for the Fifth Circuit held that limited partners in a...
www.jdsupra.com
January 30, 2026 at 8:48 PM
Sirius Victory for Limited Partners
Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit
Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit
In Boulting v HMRC, the First-tier Tribunal (FTT) delivered a welcome decision for taxpayers on the tax treatment of a company purchase of its...
www.jdsupra.com
January 30, 2026 at 2:42 PM
Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit
Fifth Circuit in Sirius Solutions Reverses Tax Court and Exempts Limited Partners from Self-Employment Tax
Fifth Circuit in Sirius Solutions Reverses Tax Court and Exempts Limited Partners from Self-Employment Tax
On January 16, 2026, in Sirius Solutions, L.L.L.P. v. Commissioner, No. 24-60240 (5th Cir. Jan. 16, 2026), the U.S. Court of Appeals for the...
www.jdsupra.com
January 30, 2026 at 2:41 PM
Fifth Circuit in Sirius Solutions Reverses Tax Court and Exempts Limited Partners from Self-Employment Tax
Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines
Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines
Effective December 24, 2025, the United States Postal Service (“USPS”) finalized new regulations governing postmarks “clarifying” that postmarks...
www.jdsupra.com
January 30, 2026 at 5:24 AM
Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines
VAT on Tour
VAT on Tour
In HMRC v Hotel La Tour Ltd [2025] UKSC 46 (“Hotel La Tour Ltd”), the UK Supreme Court considered whether a holding company was entitled to...
www.jdsupra.com
January 30, 2026 at 4:46 AM
VAT on Tour
2026 Housing and Land Use Bills to Watch
2026 Housing and Land Use Bills to Watch
2026 Housing and Land Use Bills to Watch -
The Second Regular Session of the 75th Colorado General Assembly convened on January 14, 2026, and...
www.jdsupra.com
January 30, 2026 at 3:11 AM
2026 Housing and Land Use Bills to Watch
Update on Limited Partner Exception to Self-Employment Tax Liability: Fifth Circuit Decision Revives the Issue
Update on Limited Partner Exception to Self-Employment Tax Liability: Fifth Circuit Decision Revives the Issue
In the summer of 2025, we issued an alert on this subject, U.S. Tax Court Issues Ruling on Self-Employment Tax Exception for Limited Partners...
www.jdsupra.com
January 30, 2026 at 2:44 AM
Update on Limited Partner Exception to Self-Employment Tax Liability: Fifth Circuit Decision Revives the Issue
Crypto Part VII: De Minimis
Crypto Part VII: De Minimis
“De minimis” has gotten a lot of airplay in discussions about the regulation and taxation of crypto. De minimis comes from the Latin maxim, "de...
www.jdsupra.com
January 29, 2026 at 8:50 PM
Crypto Part VII: De Minimis
Kentucky DOR Says Artificial Intelligence Components Do Not Result in Custom Software
Kentucky DOR Says Artificial Intelligence Components Do Not Result in Custom Software
Not surprisingly, state Department of Revenues are finally addressing the taxability of Artificial Intelligence (AI) components. The Kentucky...
www.jdsupra.com
January 29, 2026 at 8:26 PM
Kentucky DOR Says Artificial Intelligence Components Do Not Result in Custom Software
Employers: 2026 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and returns
Employers: 2026 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and returns
Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who...
www.jdsupra.com
January 29, 2026 at 8:21 PM
Employers: 2026 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and returns
New Changes Announced for Nonprofits with Group Tax Exemptions
New Changes Announced for Nonprofits with Group Tax Exemptions
The Internal Revenue Service (IRS) issued new rules (Revenue Procedure 2026-08) applicable to group exemptions on January 20, 2026, adding...
www.jdsupra.com
January 29, 2026 at 7:47 PM
New Changes Announced for Nonprofits with Group Tax Exemptions
GRATs and CLATs: Trust Strategies to Maximize Wealth Transfer
GRATs and CLATs: Trust Strategies to Maximize Wealth Transfer
For many years, certain trusts have proven exceptionally effective for wealthy individuals and to transfer some of their assets to the next...
www.jdsupra.com
January 29, 2026 at 7:33 PM
GRATs and CLATs: Trust Strategies to Maximize Wealth Transfer
Skip the Mailing: Website Notice Can Replace Employee 1095-C Distribution
Skip the Mailing: Website Notice Can Replace Employee 1095-C Distribution
Mass mailings — no more. As a reminder, because of the Paperwork Burden Reduction Act, Applicable Large Employers (ALEs) are no longer required...
www.jdsupra.com
January 29, 2026 at 7:29 PM
Skip the Mailing: Website Notice Can Replace Employee 1095-C Distribution
Before the Knock at the Door: Why Taxpayers Should Act Now Under the IRS Voluntary Disclosure Program
Before the Knock at the Door: Why Taxpayers Should Act Now Under the IRS Voluntary Disclosure Program
or taxpayers with unresolved issues with the IRS, the best time to address them is about to be now, before any special agent “knocks at the...
www.jdsupra.com
January 29, 2026 at 7:28 PM
Before the Knock at the Door: Why Taxpayers Should Act Now Under the IRS Voluntary Disclosure Program
Approaching Deadline: Reporting for ISO Exercises and ESPP Stock Transfers Due February 2, 2026
Approaching Deadline: Reporting for ISO Exercises and ESPP Stock Transfers Due February 2, 2026
This alert is a reminder of the approaching deadlines for certain year-end reporting requirements applicable to corporations that issue stock to...
www.jdsupra.com
January 29, 2026 at 5:35 PM
Approaching Deadline: Reporting for ISO Exercises and ESPP Stock Transfers Due February 2, 2026
Arizona 2025 Tax Developments: A Year-End Review
Arizona 2025 Tax Developments: A Year-End Review
Beginning last January 1, 2025, Arizona property owners were no longer required to collect and remit city Transaction Privilege Tax (TPT) on...
www.jdsupra.com
January 29, 2026 at 5:27 PM
Arizona 2025 Tax Developments: A Year-End Review
2026 Isn’t a ‘26 Paycheck’ Year. Here’s What Employers Should Know
2026 Isn’t a ‘26 Paycheck’ Year. Here’s What Employers Should Know
Many employers issue paychecks biweekly, which results in 26 pay periods per year. This year, 2026 employers will encounter an adjustment where a...
www.jdsupra.com
January 29, 2026 at 5:14 PM
2026 Isn’t a ‘26 Paycheck’ Year. Here’s What Employers Should Know
IRS 132: Reducing C-Suite Digital Exposure
IRS 132: Reducing C-Suite Digital Exposure
Corporate executives and boards increasingly recognize that executive security involves more than just physical protection. This awareness has...
www.jdsupra.com
January 29, 2026 at 4:50 PM
IRS 132: Reducing C-Suite Digital Exposure
The Auto Dealer’s Guide to New “No Tax on Overtime” Rules: Key Tips to Avoid Surprises Under the Hood
The Auto Dealer’s Guide to New “No Tax on Overtime” Rules: Key Tips to Avoid Surprises Under the Hood
Auto dealerships might be surprised by some important nuances in the “No Tax on Overtime” rules that rolled out nationwide last year, and now is...
www.jdsupra.com
January 29, 2026 at 4:48 PM
The Auto Dealer’s Guide to New “No Tax on Overtime” Rules: Key Tips to Avoid Surprises Under the Hood
IRS Releases FAQs Addressing the New Deduction for Qualified Overtime Compensation
IRS Releases FAQs Addressing the New Deduction for Qualified Overtime Compensation
On January 23, 2026, the Department of Treasury and the Internal Revenue Service (IRS) issued Fact Sheet 2026-01, providing answers to frequently...
www.jdsupra.com
January 29, 2026 at 3:29 PM
IRS Releases FAQs Addressing the New Deduction for Qualified Overtime Compensation
Treasury Dusts Off the Rulebook for Sovereign Wealth Funds
Treasury Dusts Off the Rulebook for Sovereign Wealth Funds
Late in 2025, Treasury and the IRS released a guidance package under Section 892 of the Internal Revenue Code, which exempts foreign...
www.jdsupra.com
January 29, 2026 at 4:28 AM
Treasury Dusts Off the Rulebook for Sovereign Wealth Funds
Déductibilité fiscale des honoraires d'avocats afférents à une opération de LBO
Déductibilité fiscale des honoraires d'avocats afférents à une opération de LBO
Le Conseil d'Etat confirme la déductibilité en matière d'IS et de TVA des frais d’avocat engagés dans le cadre d'un LBO secondaire par une...
www.jdsupra.com
January 29, 2026 at 3:10 AM
Déductibilité fiscale des honoraires d'avocats afférents à une opération de LBO