Newsletter recaps fourth quarter 2010 tax developments
Estate and gift tax changes in the 2010 Tax Relief Act Highlights important 2011 federal payroll tax changes
2010 Tax Relief Act delays start of 2010 filing season for some taxpayers
¶ 1901. Overview of the tax provisions in the 2010 Tax Relief Act
¶ 1902. AMT relief in the 2010 Tax Relief Act
¶ 1903. Return of the estate tax in the 2010 Tax Relief Act
¶ 1904. Individual and business extenders in the 2010 Tax Relief Act
¶ 1905. Extension of Bush tax cuts in the 2010 Tax Relief Act
¶ 1906. Expensing and additional first-year depreciation in the
2010 Tax Relief Act
¶ 1907. Payroll tax cut in the 2010 Tax Relief Act
¶ 1908. Extension of expanded child tax credit in the 2010 Tax
Relief Act
¶ 1909. Extension of the American Opportunity Credit in the 2010
Tax Relief Act
2010
Recap of second quarter 2010 tax developments
Year end planning for capital goods purchases
Simplified per-diem rates lowered for post-Sept. 30 business travel
Client letter on key business changes in the Small Business Jobs Act
Business tax changes in the 2010 HIRE Act
Payroll
tax holiday and up-to-$1,000 credit for companies hiring unemployed
workers in the 2010 HIRE Act
Offshore anti-abuse provisions in the 2010 HIRE Act
Tax
changes affecting businesses in the Worker, Homeownership and Business
Assistance Act of 2009
• Health reform legislation
Tax
changes affecting individuals in the 2010 health reform legislation
Tax changes affecting small business in the 2010 health reform legislation
Higher
Medicare taxes on high-income taxpayers in the 2010 health reform
legislation
Penalties
on individuals for remaining uninsured in the 2010 health reform
legislation
Employer
requirement to offer coverage in the 2010 health reform legislation
Premium
assistance tax credits for purchasing health insurance in the 2010
health reform legislation
•
Anti abuse provisions in HIRE Act
Offshore anti-abuse and other foreign provisions in
the HIRE Act |
