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Tax Facts on Individuals & Small Business
?is the professional?s complete, authoritative resource to help individual tax payers and business owners maximize opportunities under today?s often complex tax rules. Tax Facts helps advisers of all kinds understand the tax implications of the recommendations that they make for their clients. This publication features:Thousands of easy-to-read Q&As that comprehensively cover both individual tax issues and also tax issues that are most likely to be faced by small business ownersPractical advice for any professional, including CPAs, attorneys, and estate and financial plannersDetailed explanations of the various types of investment products and techniques that are most commonly used by individuals and businessesPractice Points that give concise advice on how to handle real-world issuesTax information to help advisers avoid costly mistakes, as well as correct problems when they do occurNew in the 2020 Edition:Complete coverage of the QSEHRA rulesComplete coverage of the new depreciation rulesNew partnership reporting rulesCoverage of new DOL rules on "gig" workers - when they are employees and when they are independent contractorsUpdated information on the new associated health plansNew IRS FAQs on the Section 199A QBI deductionUpdated coverage of HSAs and HRAsUpdated inflation number projectionsTopics Covered:Capital gains and lossesTax issues related to business incomePassive and active business incomeEstate planning issues for small business ownersBad debt and worthless securitiesSmall business valuation issuesBuy-sell agreementsCasualty and theft losses for individuals and businessesNontaxable exchangesAnd More! See the ?Table of Contents? section for a full list of topics