2021 AICPA & CIMA Dealership Conference – Highlights

By Krysten Hambrook

Kick Your Tax Savings into High Gear – Sponsored by Capstan Bonus Depreciation: Qualified Improvement Property (QIP): Section 179 Expensing: Energy Incentives: State of the Profession from the AICPA A&A Update Tax Update Planning & Compliance for the CFO and Tax Practitioner Tax Update from Capitol Hill How to Compare and Evaluate Reinsurance Programs Drivers…

State-Level R&D Tax Credits Offer a Unique Opportunity to Double Dip

By Krysten Hambrook

Have you been searching for additional cash flow opportunities to help expand and grow your business? Look no further, the Research & Development (R&D) Tax Credit may unlock significant savings for your business. While not an exclusive list, if you are in one of the following industries, you may potentially qualify for the R&D Tax…

COVID-19 Workplace Guidelines for Federal Contractors

By Krysten Hambrook

As part of America’s continued efforts to battle the COVID-19 pandemic, President Biden announced his Path Out of the Pandemic: COVID-19 Action Plan. As a key part of this plan, the President signed Executive Order 14042, Ensuring Adequate COVID Safety Protocols for Federal Contractors. The intent of the order is to ensure that all covered…

IRS Releases Guidance Surrounding Timing of PPP Forgiveness

By Krysten Hambrook

On November 18, 2021, the IRS issued three revenue procedures clarifying some of the big lingering questions concerning the tax effect of PPP loan forgiveness. Specifically, practitioners faced uncertainty working on 2020 tax returns around when a taxpayer should recognize tax-exempt income from PPP loan forgiveness. Taxpayers reasonably could have recognized PPP forgiveness income at…

Tax Implications of U.S. Real Estate Ownership by Foreign Nationals

By Krysten Hambrook

There are many rules and regulations that foreign nationals must comply with when owning real property in the U.S. Prior to the pandemic, U.S. real estate ownership by foreign nationals was on the rise. Here are the most common questions that foreign nationals ask when considering investing in U.S. real estate: Overall, it’s imperative for…

YouTube and Google: Withholding Tax

By Krysten Hambrook

In general, the IRS says, “a foreign person is subject to U.S. tax on its U.S. source income. Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%.” – So, what does it mean if you receive income from YouTube or Google in 2021? And what should…

Another Collaboration Tool? Microsoft Loop comes to Office 365

By Krysten Hambrook

At Ignite 2021, Microsoft announced a new Office application called Loop, providing another Office 365 tool to collaborate and run projects. For folks who aren’t following the latest productivity app trends, your reaction is likely something like, “but don’t we already have Teams for collaboration?”. Loop serves a different purpose from Teams. It compares best…

Restivo Monacelli LLP Joins its Practice with Withum

By Krysten Hambrook

On November15, 2021, Restivo Monacelli, LLP, a public accounting, tax and business advisory firm headquartered in Providence, RI, today announced it joined its practice with WithumSmith+Brown, PC, a nationally recognized CPA and advisory firm with 15 offices and annual revenue of $330M, ranking in the top 25 firms in the country. Restivo Monacelli’s eight partners…