In This Section
Tax Resources for CPAs
Recent State and Federal Tax Updates
- IRS Announces Delay in Form 1099-K Reporting Threshold for Third-Party Platform Payments in 2023; Plans for a Threshold of $5,000 for 2024 to Phase in Implementation and Fact Sheet - Nov. 22, 2023
- Pa. DOR Tip: How to Read a Refund Check - Nov. 17, 2023
- IRS Makes Acceptance of e-Signatures Permanent - Oct. 23, 2023
- IRS Orders Immediate Stop to New Employee Retention Credit Processing. Rich Furlong, IRS senior stakeholder liaison, shares details of the Sept. 14, 2023, announcement. - Sept. 15, 2023
- Pa. DOR reminds corporate taxpayers of the requirement to submit estimated tax payments which meet the applicable safe harbor thresholds in order to avoid imposition of interest on the underpayment. Beginning January 2024, the DOR will begin issuing assessments to taxpayers for failure to meet this requirement. - June 16, 2023
- Pa. DOR Offers Clarifications and Instructions for Making Sales and Employer Tax Payments - March 24, 2023
- Pa. DOR Schedule DC - Child and Dependent Care Enhancement Tax Credit Guidance - March 7, 2023
- Pa. DOR Updated Guidance on Treatment of IRC Sec. 174 Expensing, as well as IRC Secs. 179 and 1031 - Feb. 22, 2023
- Third-Party Users Can Now Register Additional Tax Accounts for Clients They Have Access to in myPATH - Jan. 20, 2023
- Common myPATH Withholding Concerns - Jan. 20, 2023
Pennsylvania State and Local Tax
State
Pennsylvania Department of Revenue
- Contacting the DOR:
- Pa. DOR Contact List - May 25, 2023
- Pa. DOR Staff Phone Numbers - Commonwealth Directory - Dec. 2023
- Pa. DOR myPATH Technical Support - email or call (717) 425-2495 Ext. 72841 - May 25, 2023
- Schedule-A-Call e-mail Portal for Tax Professionals - May 25, 2023
- Tax Professional e-mail Service - May 25, 2023
- PA DOR Online Customer Service Center
- 2024 Tax Deadlines
- Full Transcripts from PICPA's Q&A Sessions with the DOR
- Tax Appeals
- Tips from the Pennsylvania Board of Appeals - Dec. 5, 2022
- Tax Professional e-Services
- Tax Update Newsletter
- Tax Forms, Instructions, and Publications
- Tax Laws, Policies, and Bulletins
- State Tax Summaries
- myPATH Information
- Common myPATH Withholding Concerns - Jan. 20, 2023
- myPATH W-3 and REV1667 Help Guidance - Jan. 13, 2023
- Revenue 411 Videos: myPATH system tutorials
- Guidance on Nonresident Withholding
- Notice of Waived Penalty - March 7, 2024
- Pa. PIT Guide
Local
- Pennsylvania Department of Economic and Community Development
- City of Philadelphia Revenue Department provides tax forms and instructions, information on technical rulings, and more.
- City of Pittsburgh Department of Finance offers numerous downloadable forms and information.
Internal Revenue Service
More Resources
State Agencies, Boards, and Commissions
- Commonwealth of Pennsylvania
- Pennsylvania General Assembly
- Pennsylvania Department of Revenue
- Pennsylvania Treasury Department
- Pennsylvania Office of the Budget
- Pennsylvania State Board of Accountancy
- Pennsylvania eMarketplace (Procurement opportunities)
Regulatory Resources
Federal Level Contacts & Resources
Latest Blogs, Articles, and Podcasts
State & Local Tax
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Complexities Abound for Pass-Through Entities and SALT Deduction Work-Arounds
The Tax Cuts and Jobs Act of 2017 (TCJA) reformed many aspects of the Internal Revenue Code of 1986, but the $10,000 state and local tax deduction limitation (SALT cap) has remained one of its more controversial aspects. The SALT cap prevents many individuals from being able to fully deduct their state and local income and property taxes on their federal individual income tax returns. This is further exacerbated for individuals filing in multiple states through their ownership interests in partnerships, S corporations, and certain limited liability companies.Full story -
Pa. Office Set Up to Help with IRA Renewable Energy Tax Credits
Pennsylvania Gov. Josh Shapiro created the Office of Critical Investments to maximize the federal funding made available in recent years, particularly through the 2022 Inflation Reduction Act. Louie Krak, infrastructure coordinator with the Office of Critical Investments, discusses the major tax credit incentives that are available to a wide swath of Pennsylvania entities interested in investing in diverse sources of renewable energy.Full story
Federal Tax
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Pa. Office Set Up to Help with IRA Renewable Energy Tax Credits
Pennsylvania Gov. Josh Shapiro created the Office of Critical Investments to maximize the federal funding made available in recent years, particularly through the 2022 Inflation Reduction Act. Louie Krak, infrastructure coordinator with the Office of Critical Investments, discusses the major tax credit incentives that are available to a wide swath of Pennsylvania entities interested in investing in diverse sources of renewable energy.Full story -
What to Expect on the Federal Tax Front This Election Year
Although the Tax Cuts and Jobs Act of 2017 has most of its individual provisions expiring after 2025, there are some provisions expiring even earlier. This column explains which sections will be affected unless Congress acts to restore them.Full story
Capstan - Tax Saving Opportunities for Tangible Property and Other Fixed Assets
In the face of growing tax code complexity, it's almost impossible to cover every area with in-house resources. For expertise in understanding and applying the myriad of complexities with the Tangible Property regulations and other IRS Code impacting commercial real estate, turn to Capstan Tax Stategies.
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CPA Now Blogs
Your Cost Segregation Questions Answered
Apr 15, 2024
Any given property contains a multitude of different assets, and each of them can be expected to have a different useful life. In a cost segregation study, engineers identify and quantify building assets and then assign each asset a cost. These costs are then segregated into different categories. By segregating assets into shorter-lived categories, they can be depreciated more quickly, resulting in tax savings and increased cash flow.
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“Moore” Could Mean Less
Mar 19, 2024
On Dec. 5, 2023, the U.S. Supreme Court heard oral arguments in Moore v. United States. At the heart of the case is Internal Revenue Code Section 965, a repatriation tax enacted in 2017 as part of the Tax Cuts and Jobs Act. Tax scholars have been writing extensively on the far-reaching federal tax implications of the potential decision to come.
Full story
