This week, we’re covering federal legislation that has been introduced to address the taxation of digital assets.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-30-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-legislation-introduced-to-address-taxation-of-digital-assets

This week we’re covering the ruling in the Kwong case and why taxpayers may want to file protective refund claims for the COVID-19 disaster period.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-23-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-file-protective-refund-claims-for-the-covid-19-disaster-period

This week we’re covering a potential double taxation issue for trusts that the Joint Committee on Taxation just addressed in its Bluebook.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-16-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-warning-obbba-may-create-double-taxation-for-trusts

This week we’re covering the upcoming renewal date for Designated Officials in the IRS’s Business Tax Account system.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-09-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-designated-officials-must-renew-soon-to-maintain-access-to-business-tax-account

This week’ we’re covering some of the tax bills that are moving through Congress.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-02-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-bills-moving-through-congress

This week we’re covering the rescheduling of certain marijuana products from Schedule I to Schedule III and what that means for businesses that sell those products.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-26-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-some-cannabis-businesses-are-now-eligible-to-claim-business-expenses

This week we’re covering disallowed Employee Retention Credits and a recent extension to the statute of limitations on refunds.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-19-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-employee-retention-credits-disallowed-claims-and-statute-of-limitation-issues/

This week, we’re covering using a durable power of attorney for tax matters, in circumstances where a taxpayer may be incompetent or incapacitated.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-12-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-using-a-durable-poa-for-tax-matters/

This week, we’re covering using outsourcing and artificial intelligence to review returns.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-05-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-using-outsourcing-and-artificial-intelligence-to-review-returns/

This week we’re covering clarification we have received from the IRS on a handful of OBBBA provisions.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-28-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-clarifies-key-obbba-provisions

This week we’re covering what practitioners can do when clients receive new IRS Notice CP53E.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-21-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-know-what-to-do-when-clients-receive-irs-notice-cp53e

This week we’re covering which workers are and are not eligible for the new overtime deduction.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-27-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understand-who-is-and-who-isnt-eligible-for-the-new-overtime-deduction

This week, we’re covering transition relief and guidance for claiming tips and overtime deductions on 2025 tax returns.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-20-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-claiming-tips-and-overtime-deductions-on-2025-returns

This week we’re covering a change at the U.S. Postal Service that affects postmarks and makes filing and paying electronically even more important.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-13-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-why-its-even-more-important-to-file-and-pay-online

This week we’re talking about the tax effects of reclassifying marijuana to a Schedule III drug.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-06-26.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-ramifications-of-reclassifying-cannabis-as-schedule-iii-drug

This week we’re covering a list of FAQs that we have received from tax professionals regarding Trump accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-30-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-trump-account-faqs/

This week we’re covering categories of gifting that don’t apply to the annual and lifetime gift tax exclusions.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-23-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-the-annual-and-lifetime-gift-tax-limits

This week we’re covering some of the new and updated forms for 2025 and 2026 following the enactment of the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-16-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-forms-on-the-block-irs-form-changes-and-releases

This week, we’re covering new guidance released on setting up and administering new Trump accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-09-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-issues-guidance-on-trump-accounts

This week we’re covering things to consider regarding HSAs and FSAs before the end of the year.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-01-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-year-end-considerations-for-hsas-and-fsas-2/

This week we’re covering employee emergency savings accounts and how these accounts operate.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-25-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-benefits-of-employee-emergency-savings-accounts

This week, we’re covering new and updated Form 1099-K FAQs that the IRS recently released.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-18-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-and-updated-form-1099-k-faqs/

This week we’re covering draft 1099 forms with new lines for certain OBBBA deductions, and transition relief for reporting tip and overtime compensation for 2025.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-11-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/draft-forms-1099-nec-1099-misc-and-1099-k-and-transition-relief/

This week we’re comparing Trump accounts to some alternative investment accounts for children under the age of 18.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-04-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/california-taxletter/podcast-transcripts/podcast-trump-accounts-and-their-alternatives-which-is-best

This week we’re covering new IRS Form 1098-VLI for the claiming car loan interest deduction and transition guidance for the car loan interest reporting requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-28-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-form-and-transition-guidance-for-car-loan-interest-deduction

This week we’re covering updates that have been made to the 2025 Form 1040.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-21-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-updates-to-the-2025-form-1040/

This week we’re covering Form 1099-DA reporting requirements.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-14-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-prepare-now-for-form-1099-da

This week we’re covering the recently reduced PTIN fee and the new process for signing in to the PTIN system.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-07-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-reduced-ptin-fee-and-new-sign-in-process

This week, we’re covering using a private letter ruling to waive the 60-day rollover requirement for fraudulent transfers from a retirement account.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-30-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: https://spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-requesting-a-plr-following-a-fraudulent-transfer-from-a-retirement-account/

This week we’re covering some 2026 draft forms the IRS released, specifically the draft W-2, Schedule 1-A, and W-4.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-23-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-draft-2026-tax-year-forms-w-2-and-w-4-released

This week we’re covering which taxpayers are winners and which are losers under the provisions of the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-16-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-obbba-winners-and-losers/

This week we’re covering further expansion of the IRS’s online individual tax accounts.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-09-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-continues-to-expand-individual-tax-accounts-online

This week, we’re covering the expansion of IRC §529 qualified higher education expenses under the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-02-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-obbba-expansion-of-irc-529-qualified-higher-education-expenses/

This week, we’re covering the new Trump accounts that were established under the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-26-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/the-basics-of-new-trump-accounts

This week we’re covering three of the enhanced credits under the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-19-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-enhanced-family-credits-under-obbba

This week we’re covering the new personal exemption for seniors under the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-12-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-personal-exemption-for-seniors-under-obbba

This week we’re covering changes made to the state and local tax deduction limitation under the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-05-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-obbba-changes-to-the-salt-deduction-limitation/

This week, we’re covering four important depreciation provisions contained in the One Big Beautiful Bill Act.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-29-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-depreciation-provisions-under-obbba

This week we’re covering changes to charitable contribution deductions made by the OBBBA.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-22-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-obbba-changes-to-the-charitable-contribution-deduction

This week we’re covering the changes to various energy credits and incentives under the OBBBA.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-15-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-obbba-changes-to-energy-credits-and-incentives

This week we’re covering Medicare’s income-related monthly adjustment amount, and what taxpayers can do to lower this monthly surcharge.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-08-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tips-for-lowering-medicare-premium-adjustments

This week we’re covering the tax ramifications of claiming a theft loss deduction for stolen cryptocurrency.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-01-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-ramifications-of-recovering-stolen-cryptocurrency/

This week we’re covering the latest expansion of the IRS’s Business Tax Account online self service tool for business taxpayers.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-24-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-expanded-business-tax-account

This week, we’re covering the new process for making a gift splitting election on Form 709.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-17-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-taxpayers-electing-to-split-gifts-need-to-attach-statement

This week, we’re covering the tips, overtime, and auto interest provisions in the tax bill that’s working its way through Congress.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-10-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tips-overtime-and-auto-interest-provisions-in-obbba

This week, we’re covering the pros and cons of using AI tools in your tax practice.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-03-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-pros-and-cons-of-using-ai-tools-in-tax-practice

This week we’re covering proposed changes that the pending tax bill would make to the state and local tax deduction limit.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-27-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-salt-cap-expansion-may-be-a-mixed-bag-for-passthrough-entity-owners

This week, we’re covering some of the key provisions in the draft tax legislation that was released on May 12.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-20-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-house-ways-and-means-committee-releases-draft-tax-legislation

This week, we’re covering Form 1099-K matching problems and how to solve them.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-13-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-solving-form-1099-k-matching-problems

This week, we’re covering expanded features of the IRS’s Individual Online Account tool.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-06-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-expanded-individual-tax-account

This week we’re covering some recent updates regarding Social Security benefits.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-29-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-recent-social-security-updates

This week we’re covering tax legislation focused on improving IRS services.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-22-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-legislation-aims-to-improve-irs-services

This week, we’re covering the proposed changes to update Treasury Department Circular 230, which governs practice before the IRS.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-28-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-proposed-regulations-would-update-circular-230

This week we’re covering the provisions of the Federal Disaster Tax Relief Act of 2023.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-21-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/taxpayer-assistance-under-the-federal-disaster-tax-relief-act-of-2023

This week, we’re covering some federal filing updates to be aware of for the start of the 2025 filing season.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-14-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-filing-season-update

This week we’re covering some temporary relief for reporting certain digital asset transactions.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-07-25.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-provides-limited-relief-for-crypto-investors/

This week we’re covering some recent upgrades to the IRS’s Business Tax Account tool.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-31-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-functionality-of-irss-business-tax-account-tool-continues-to-expand

This week we’re covering some considerations following the recent beneficial ownership reporting suspension.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-24-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-considerations-following-the-beneficial-ownership-reporting-suspension

This week we’re covering the new IRS form for making an IRC §83(b) election and the basics of §83.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-17-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-irs-form-for-making-an-irc-83-b-election

This week we’re covering the Form 15400 dealer report that taxpayers receive when a vehicle qualifies for one of the clean vehicle credits.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-10-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-clean-vehicle-credits-be-sure-to-ask-clients-for-their-dealer-report

This week we’re covering the tax policy changes that we may see when President Trump returns to the White House in 2025.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-03-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-president-trumps-tax-proposals

This week we’re covering the benefits of health savings accounts, including account portability.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-26-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-the-portability-nature-of-an-hsa

This week, we’re covering some of the tax benefits available to military members serving in a combat zone.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-19-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tax-benefits-for-military-members

This week we’re discussing when legal fees may still be deductible above the line on the 1040.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-12-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-are-legal-fees-deductible-on-form-1040/

This week, we’re discussing what to consider when choosing a trustee to manage assets in a trust.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_11-05-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-things-to-consider-when-choosing-a-trustee/

This week, we’re covering continuing care retirement communities and medical expenses.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-29-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-continuing-care-retirement-communities-and-medical-expenses

This week we’re discussing wealth planning with intrafamily loans.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-22-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-wealth-planning-with-intrafamily-loans-10-17-24

This week we’re covering new Form 7217 for reporting property distributed by partnerships in either a liquidating or nonliquidating distribution.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-15-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-form-7217-for-reporting-property-distributed-by-partnerships

This week, we’re talking about the risks of a compromised CAF number and the IRS’s process for handling these.

To listen to this podcast, go to: https://traffic.libsyn.com/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_10-08-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-risks-of-a-compromised-caf-number

This week we’re talking about the exemption that “large” companies have from beneficial ownership information reporting requirements.

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Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-large-company-exemption-from-beneficial-ownership-reporting-mandate

This week we’re talking about certain provisions of the SECURE 2.0 Act could affect amounts reported on Form W-2.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-24-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-secure-2-0-act-provisions-that-may-affect-form-w-2

This week we’re talking about how taxpayers can know when a call from a private collection agency is legitimate.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-17-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-know-when-a-private-collection-agency-call-is-legitimate-9-17-24/a>

This week we’re discussing RMD requirements for inherited Roth IRAs.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-10-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-inherited-roth-ira-accounts-and-rmds

This week we’re discussing registration tips for using the IRS’s IRIS portal for information returns.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_09-03-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-registration-tips-when-using-the-irss-iris-portal

This week we’re discussing the advantages and disadvantages of filing married filing separate versus married filing joint.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-27-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-to-file-mfs-versus-mfj

This week we’re discussing the multifactor authentication requirement for tax professionals to safeguard sensitive client information.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-20-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-multifactor-authentication-is-a-requirement-for-tax-professionals

This week we’re talking about Form 2553 and the ways it can be used beyond just for making an S corporation election.

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Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-varied-uses-of-form-2553

This week, we’re talking about the credit for electric and hybrid vehicles, and some clarifications to be aware of.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_08-06-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-tricks-and-traps-of-the-credit-for-electric-and-hybrid-vehicles

This week we’re discussing the mega back-door Roth and what’s required to be able to take advantage of this strategy.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-30-24.mp3

Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-the-mega-back-door-roth-strategy

This week, we’re covering the latest guidance on digital asset reporting.

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Subscribers to Spidell’s Federal Taxletter® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-update-on-digital-asset-reporting

This week we’re discussing Roth SEP and SIMPLE IRAs, how to report contributions, and planning tips.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-16-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-planning-for-roth-sep-and-simple-iras

This week, we’re covering investment strategies for young adults and children.

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Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-investing-for-young-adults

This week, we’re covering changes that the Social Security Administration is making to simplify the disability evaluation process.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_07-02-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-social-security-simplifies-the-disability-evaluation-process

This week, we’re talking about final regulations the IRS has released for increased clean energy project benefits.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-25-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-final-regulations-released-for-increased-clean-energy-project-benefits/

This week we’re discussing limited partners and self-employment tax, and some recent cases on this issue.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-18-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/limited-partner-self-employment-tax-back-in-the-courts

This week we’re covering the requirements for the New Energy Efficient Home Credit available to builders and contractors.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-11-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-new-energy-efficient-home-credit

This week we’re covering the tax effects of financing solar panels through the PACE and HERO programs.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_06-04-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-solar-panel-payments-and-property-taxes

This week we’re covering the private collection agencies used by the IRS, and how to know if a call from one of these agencies is legitimate.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-28-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-know-when-a-private-collection-agency-call-is-legitimate

This week we’re talking about repaying Social Security benefit overpayments, and some recent policy changes regarding these payments.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_05-21-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-repaying-social-security-benefit-overpayments

This week we’re covering when a taxpayer is and is not required to file an amended return.

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Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-do-you-need-to-file-an-amended-income-tax-return

This week we’re discussing homeowners association dues and assessments and when they’re deductible.

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Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-homeowners-association-dues-and-assessments

This week, we’re covering Form 1098-Q, which provides information on qualified longevity annuity contracts.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-30-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-understanding-form-1098-q

This week we’re covering two avenues still available for taxpayers who missed the Employee Retention Credit voluntary disclosure program.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_04-23-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-erc-relief-still-available-beyond-the-voluntary-disclosure-program

This week we’re covering the basics of restricted stock units including the disposition of stock acquired through restricted stock units and basis issues.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-30-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-basics-of-restricted-stock-units-rsus

This week we’re covering the new tax deal that’s in the works and how it’s tied to the Employee Retention Credit.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-23-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/california-taxletter/podcast-transcripts/tax-deal-funded-by-erc-claimant-and-promoter-penalties-and-limiting-new-applications

This week we’re covering the IRS’s online portal for filing 1099s and some tips for using it.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-16-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-register-now-to-e-file-1099s-with-the-irs

This week we’re covering recent updates to the IRS’s new business tax account system.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-09-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-irs-business-tax-account-system-expanded

This week we’re covering §529 plan basics regarding contributions, distributions, and which expenses qualify.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_01-02-24.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-the-basics-of-529-plans

This week we’re covering a recent Tax Court case that looked at the applicability of self-employment tax to limited partners.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-26-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-when-are-limited-partners-subject-to-self-employment-tax

This week we’re discussing the clean vehicle credits that are available through dealerships.

To listen to this podcast, go to: https://traffic.libsyn.com/secure/3abc36a0-3ad2-42d1-b492-5741db3adc14/FTM_12-19-23.mp3

Subscribers to Spidell’s Federal Taxletter^® or the Online Research Package can access the transcript here: www.spidell.com/research/spidell-federal-taxletter/podcast-transcripts/podcast-clean-vehicle-credits-available-through-dealerships