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E-Commerce: Form 1099-K information returns: New rules beginning 2022
The American Rescue Plan Act of 2021 (ARPA), P.L. 117-2, recently lowered the de minimis threshold for information reporting on third-party network transactions. This change will substantially increase the number of Forms 1099-K, Payment Card and Third Party Network Transactions, required to be filed with the IRS and furnished to
Qualified COVID-19 paid leave benefits: Reporting on Form W-2
In Notice 2021-53, the IRS explained how employers must report to their employees qualified sick leave or family leave wages paid in 2021. Under the guidance, employers are required to report these wages either in box 14, "Other," of Form W-2, Wage and Tax Statement, or in a separate statement.
Recent IRS guidance on cryptoassets
The global cryptoasset market capitalization is currently approximately $2.75 trillion,and this figure is speculated to grow as cryptoassets become more widely adopted. The IRS has released limited guidance to date on the tax consequences of cryptoasset transactions, and
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