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Microsoft’s Cost-Share Tax Arguments ‘Deficient,’ Mich. Says

by usoftax_admin | Oct 15, 2024 | Tax News

Microsoft failed to adequately flesh out its arguments that cost-sharing agreement receipts from affiliates should be included in its Michigan apportionment formula as licenses of intellectual property, the state’s tax agency argued in asking the Michigan Tax...

Pa. Dept. Clarifies Taxation Of Software Sales

by usoftax_admin | Oct 15, 2024 | Tax News

Pennsylvania sales tax applies to sales of software that is “canned,” or prewritten, because such software is considered tangible personal property, the state Department of Revenue said in guidance.

IRS Issues Benefit Overpayments Guidance Under Secure 2.0

by usoftax_admin | Oct 15, 2024 | Tax News

The Internal Revenue Service published guidance Tuesday related to certain inadvertent benefit overpayments as they relate to changes made in the Secure 2.0 Act of 2022, including the treatment of certain overpayments as eligible rollover distributions.

Justices Told Split On Shedding Tax Debts Can’t Be Ignored

by usoftax_admin | Oct 15, 2024 | Tax News

The U.S. Supreme Court should review a Ninth Circuit decision that found late-filed returns prevented a taxpayer from discharging his federal tax debt in bankruptcy, the taxpayer argued, saying both sides in the case have agreed the circuits are split on the...

Israel-US Citizen Owes $1.1M In FBAR Penalties, US Says

by usoftax_admin | Oct 15, 2024 | Tax News

A dual Israeli-American citizen who owns a Chicago pub faces more than $1 million in penalties for failing to report bank accounts that he maintained in Israel, the U.S. government told an Illinois federal court.

Texas Overreaches In Data Processing Tax Plan, COST Says

by usoftax_admin | Oct 15, 2024 | Tax News

Amending Texas’ tax rules to clarify that some data processing services are subject to the state’s sales tax represents an expansion of the Texas sales tax base without legislative backing, the Council on State Taxation said in comments on a proposed state...
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