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Calif. Couple Can’t Claim Biz Loss, OTA Says

by usoftax_admin | Feb 3, 2025 | Tax News

A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.

Ill. Bill Seeks Tax Break For Megaproject Building Materials

by usoftax_admin | Feb 3, 2025 | Tax News

Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.

UN Tax Pact Should Aim For Unitary Taxation, Economists Say

by usoftax_admin | Feb 3, 2025 | Tax News

The United Nations’ global tax convention should strengthen the ability of countries to tax nonresident multinational corporate service providers as unitary global entities, standardize withholding taxes on deemed profits and adapt existing model rules for...

Ill. House Floats Income Tax Deduction For Union Dues

by usoftax_admin | Feb 3, 2025 | Tax News

Illinois would create an income tax deduction for union dues for taxpayers who weren’t allowed a deduction under federal law as part of a bill filed in the state House of Representatives.

DC Circ. Urged To Back IRS’ Denial Of Whistleblower Award

by usoftax_admin | Feb 3, 2025 | Tax News

The D.C. Circuit should affirm the IRS’ rejection of a man’s claim for a whistleblower award because it was filed too late and the agency never collected proceeds or took action based on the tip, the federal government argued Monday.

Calif. Couple’s Stock Income Subject To State Tax, OTA Says

by usoftax_admin | Feb 3, 2025 | Tax News

A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.
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