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Tax Practice Advisor

Tax Court Slams Brakes on Charitable Deduction

Taxes February 13, 2026 

Tax Court Slams Brakes on Charitable Deduction

The Tax Court immediately nixed the deduction because of the inadequate substantiation and the lack of any appraisal for high-income items.

Ken Berry, JD

Featured Articles

February 13, 2026  

IRS Issues Guidance on Prohibited Foreign Entity Restrictions for Energy Tax Credits

February 12, 2026  

Senate Votes to Overturn D.C. Tax Decoupling, as Locals Push Back

February 12, 2026  

Wyden Assails Trump Over $10 Billion Lawsuit Against IRS

February 11, 2026  

Trump’s OBBBA Cut Taxes on Tips, But Here’s Why Servers in Illinois and Other States Will Still Pay

February 11, 2026  

AICPA to IRS: Simplify ‘Determine and Document’ Requirement in Section 951
How to Stay Ahead of AI-Driven Cyber Threats During the 2026 Tax Season

Technology November 12, 2025 

How to Stay Ahead of AI-Driven Cyber Threats During the 2026 Tax Season

The only way to stay ahead of cyberattacks next tax season is to move from a reactive mindset to a proactive security strategy. Always assume that someone, somewhere, is using AI to test your defenses. Your job is to ensure they fail.

 Year-End Tax and Financial Planning Tips from CPAs

OBBBA Tax Act November 12, 2025 

Year-End Tax and Financial Planning Tips from CPAs

Planning is even more important this year, ahead of the adoption of tax law changes effective this year and next.

CBIZ Offers 2026 Tax Planning Guide

Taxes November 12, 2025 

CBIZ Offers 2026 Tax Planning Guide

The guide breaks down how the OBBBA is reshaping the tax landscape and offers practical strategies for preparing for 2026 and beyond.

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Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Tax Forms for the 2026 Income Tax Filing Season – OBBBA Tax Law Changes

The OBBBA tax changes mean a major impact on 2025 tax returns that must be filed by April 15, 2026. Besides creating new tax forms, the OBBBA requires significant modifications to others.

Ken Berry, JD

New Income Tax Rules Enhance Flexible Spending Accounts FSAs – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Income Tax Rules Enhance Flexible Spending Accounts FSAs – OBBBA Tax Law Changes

The OBBBA increases the contribution limit for dependent care expenses to $7,500, beginning in 2026. This gives participating employees more leeway as dependent care costs continue to escalate.

JD, Ken Berry, JD

New Tax Law ‘Floors’ Charitable Deductions for Corporations – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Tax Law ‘Floors’ Charitable Deductions for Corporations – OBBBA Tax Law Changes

If a corporation makes a monetary contribution falling between the 10% ceiling and the 1% floor, the amount “in between” is deductible. Any nondeductible amount above the 10% ceiling may still be carried over for five years.

Ken Berry, JD

Five Key Extensions in the New Tax Law – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 11, 2025 

Five Key Extensions in the New Tax Law – OBBBA Tax Law Changes

The deduction for miscellaneous expenses—including unreimbursed employee business expenses and production-of-income expenses—was not revived.

Ken Berry, JD

Smarter Tax Breaks for Homeowners, Young and Old

Taxes November 11, 2025 

Smarter Tax Breaks for Homeowners, Young and Old

Instead of across-the-board property tax cuts, targeted state and federal incentives for younger first-time home buyers and older would-be sellers could begin to break the logjam in the housing market.

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Special Section: Guide to 2025 Tax Changes November 11, 2025 

Changes Coming for Tax Break for Small Business Stock – OBBBA Tax Law Changes

The OBBBA expands the tax benefits for stock issued after July 4, 2025—the date of enactment—for stock that meets revised requirements. The new law contains three key changes of interest to entrepreneurs.

Ken Berry, JD

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Special Section: Guide to 2025 Tax Changes November 10, 2025 

New Tax Law Gives Employers More Leeway on 1099s – OBBBA Tax Law Changes

It must seem like the annual threshold of $600 has been in place forever to long-time payroll managers and CPAs. In fact, it hasn’t budged an inch since 1954!

JD, Ken Berry, JD

High Stakes for Chicago Mayor Brandon Johnson’s Progressive Agenda in Head Tax Push

Taxes November 10, 2025 

High Stakes for Chicago Mayor Brandon Johnson’s Progressive Agenda in Head Tax Push

Having already failed to deliver other key tenets of his ambitious tax-the-rich wish list, the head tax is a watershed moment for Johnson and his allies.

Trump Pardons Baseball Legend Darryl Strawberry on Tax Evasion Charge

Income Tax November 10, 2025 

Trump Pardons Baseball Legend Darryl Strawberry on Tax Evasion Charge

President Donald Trump is granting a pardon to former baseball star Darryl Strawberry, who pleaded guilty three decades ago to tax evasion, according to a White House official.

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