Small Business Taxes & ManagementTM has been providing tax and management guidance to small and medium sized businesses and their owners since 1980. This page is updated daily, Monday thru Friday. We invite your comments.

Copyright 1996-2019 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information with regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Please keep in mind that the tax law is constantly changing.--ISSN 1089-1536

Daily Update . . . . . . . . May 17, 2019

News and Tip of the Day

2019 Individual Tax Return Checklist for 2018 Returns

To Do List-----Federal Tax Calendar--May, 2019
To Do List-----All States Tax Calendar--May, 2019

Special Reports--

Most Litigated Tax Issues--05/14/19
What's Modified Adjusted Gross Income?--04/24/19
EIN Application Process to Change--03/29/19
IRS Lowers Penalty Threshold to 80 Percent--03/22/19
IRS Warns of Phone Scam Involving Taxpayer Advocate Service--03/19/19
IRS Urging Businesses to File Form 8300 Electronically--02/25/19
Be Prepared to Validate Identity if Contacting the IRS--02/15/19
Form 1099 Reporting Requirements--01/23/19
IRS To Begin Accepting Returns January 28-Refunds Will be Paid--01/07/19

Other Recent Additions/Updates--

Applicable Federal Rates (AFR)--June, 2019--05/16/19- - - - Blended Rate-2018 - - -  IRS Interest Rate-Short List
Synopses of Tax Court Cases--Week Ended May 11, 2019--(Links to Prior Years)--05/11/19
Summary of 2019 Revenue Rulings, Procedures, Regulations, etc.--Bulletin 20 for 2019--Short List--(Links to Prior Years)--05/11/19
Standard Industry Fare Level (SIFL) for January 1 through June 30, 2019--04/15/19
IRS Forms--Updates--03/07/19
Moving Expenses--Checklist updated--03/04/19
2019 Individual Tax Return Checklist for 2018 Returns--Updated--02/28/19
Other Adjustments to AGI--Checklist updated--02/25/19
Interest Rates on Over- Underpayments--Second Quarter 2019 - - -  IRS Interest Rate-Short List--2/25/19
Depreciation--Checklist updated--02/15/19
Other Taxes Reportable on Form 1040--Checklist updated--02/13/19
Mortgage Interest Deduction--Checklist updated--02/12/19
Miscellaneous Itemized Deductions--Checklist updated--02/07/19
Percentage Withholding Tables for 2019--Table added--02/05/19
Auto and Vehicle Tables--Maximum value for cents-per-mile rule--01/31/19
Section 179 Expensing Election--Checklist updated--12/27/18
Individual and Corporate Tax Data--Updates-2019 Individual Data--12/19/18

Reference Section--

Inflation Adjusted Tax Rates--Plus Personal Exemptions, Standard Deduction, Phaseout Amounts, etc.--
Checklists and Worksheets
State Sites--Links to tax, secretary of state, and CPA state society, business licenses and annual report requirements for all states.
Frequently Asked Questions
Special Reports--Articles of continuing interest.
Glossary--A collection of tax and business terms.     A-M    N-Z
Abbreviations--Some common abbreviations used in business and finance.
Business, Tax, Accounting Formulas--Formulas, ratios, math, etc.
Special Forms--Corporate, special tax, elections, business, etc. forms.
IRS Interest Rates, AFRs--AFR (applicable federal rate), interest rate on over- and underpayments.
Corporate and Individual Tax Rates--Rates, standard deduction, personal exemption, phaseout rules, etc. for 2014 and prior years.
Vehicle Tables--Standard mileage rates, luxury car depreciation limits, amounts for valuing employee use, inclusion amounts for leased vehicles.
Depreciation Tables--The most common depreciation tables and examples of how to use them.
IRS Publications--A searchable list of the most popular IRS publications.
IRS Forms--A searchable list of the most popular IRS forms.
Small Business Links--Essential links for business owners.
Valuation Guide for Charitable Contributions--The thrift shop value of selected items.
Private Delivery Services--Services that qualify for the 'timely mailed is timely filed' IRS rule.
High-Low Per Diem Amounts; SIFL Rates
Percentage Withholding Tables    2019

IRS Quick Links--

IRS Forms and Publications    Draft Tax Forms
IRS Tax Professionals Page    IRS Small Business/Self-Employed Page
IRS Releases on the Tax Cuts and Jobs Act of 2017
Priority Guidance Plan--Upcoming regulations, periodic revenue procedures, rulings, etc. with anticipated dates.
Tax Relief in Disaster Situations--Recent disasters, additional info from IRS     FEMA Disaster Declarations
Tax Exempt Organization Search--Check status of charitable organization.
List of expiring tax provisions
IRS Withholding Calculator
Where to File--Caution. There are different addresses for individual taxpayers, with and without payments, professionals, business, etc.
IRS Filing for Individuals--A number of pages for individual tax help including Free File.
Where's My Refund?--Enter your Social Security number, filing status, and refund amount to find the status of your IRS refund. For a IRSGo Mobile App. For State Refunds.
IRS Tax Tips
IRS Help for Hurricane Michael Victims
IRS Help for Hurricane Florence Victims

Need help? Comments?--

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