Tax BriefForm 8308 Part IV Deadline Moves, GST Exemption Relief
This week brings crucial updates on Q3 interest rates, ACA employer mandates, partnership information reporting changes, and retirement plan RMD rules.
Resources & Updates
Tax Brief
TechnicalForm 1040-X Explained
How to amend an individual return with Form 1040-X: filing options, refund deadlines, penalty protection, and the issues practitioners often miss.
Tax BriefLate Section 754 Election Relief, Spousal IRA Rollover PLR
Two IRS private letter rulings this week - retroactive basis adjustments under late §754 relief, and a narrow spousal IRA rollover via trust structure.
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Tax BriefMay 18, 2026
Form 706 Portability Extensions, Late Section 336(e) Relief
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May 18, 2026