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Thought Leadership

When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.

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09.11.20 Payroll Tax Deferral

Payroll Tax Deferral

The most significant tax-related executive action is the “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster.” Taxpayer be wary, this order does not revoke your […]

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Remote Workers and Nexus

Remote Workers and Nexus in 2020

COVID-19 has added several new tax challenges to everyone’s plate this year. One of the less commonly discussed problems has been the impact of the sudden increase of remote workers […]

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Podcast: The Hidden Hazards of the South Dakota vs. Wayfair Case

Podcast: The Impact of South Dakota vs. Wayfair

Paul Roth, principal and State and Local Tax expert at Blue & Co., sat down with the Ohio CPA Society to discuss the impact of the South Dakota vs. Wayfair […]

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Do I have a Hobby or a Legitimate Business?

Do I have a Hobby or a Legitimate Business?

For most individuals, a hobby is a great way to spend free time, and if you are fortunate, you might even make some money while enjoying your hobby. Determining whether your […]

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CARES Act Advanced Relief Payments FAQs

CARES Act Stimulus Payments FAQs

The Coronavirus Aid, Relief, and Economic Security (CARES) Act includes extensive provisions for providing massive fiscal relief to not just businesses, but individual Americans. One of the most immediate forms […]

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Qualified Improvement Property Guidance (Revenue Procedure 2020-25)

Qualified Improvement Property Guidance (Revenue Procedure 2020-25)

On April 17, 2020, the Treasury Department released additional guidance for taxpayers seeking to take advantage of recently passed legislation included in the Coronavirus Aid, Relief, and Economic Security Act […]

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Additional Guidance on Deferral of Employment Tax Deposits and Payments under CARES Act

Additional Guidance on Deferral of Employment Tax Deposits and Payments under CARES Act

On Friday, April 10, 2020, the Internal Revenue Service offered some additional guidance to taxpayers who are benefiting from some of the relief provisions of the CARES Act. One such […]

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COVID-19 Response Updates from U.S. Treasury, Federal Reserve Board, & IRS

COVID-19 Response Updates from U.S. Treasury, Federal Reserve Board, & IRS

News comes fast in the rapidly-changing environment we all currently live in, and the U.S. Department of the Treasury is no exception. Last week, the Treasury and Federal Reserve Board […]

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Disaster Relief Payments to Employees Under IRC 139

Disaster Relief Payments to Employees Under Internal Revenue Code Section 139 (IRC 139)

In these unprecedented times in the midst of the COVID-19 pandemic, employees are likely incurring a variety of unplanned expenses, and employers may want to provide some financial assistance to […]

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Tax Filing Deadline Reminder to Non-Profit Organizations

Tax Filing Deadlines Have Been Extended for Not-For-Profit Organizations

This article was originally published on March 30th and is being updated as new information becomes available. The Internal Revenue Service (IRS) announced on April 9, 2020, that informational tax […]

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Do your rental activities qualify you as a real estate professional for tax purposes?

Do your rental activities qualify you as a real estate professional for tax purposes?

By Alan Zgoda For Real Estate Professionals (REPs), two of the most important questions asked for tax purposes are, “Did I materially participate?” and “Is this a rental activity or […]

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PARTNERSHIP CAPITAL ACCOUNTS_ 2018 CHANGES AND NOTICE 2019-66 (1)

Partnership Capital Accounts: 2018 Changes and Notice 2019-66

By Miranda Aavatsmark Who has not frantically awoken from a bad dream in the middle of the night and been relieved to realize that it was not real? I have […]

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Partnership Basis Reporting Changes

Partnership Basis Reporting Changes

In September 2019, the IRS released a draft 2019 Form 1065 and Schedule K-1 with their respective instructions, suggesting that partnership capital accounts would have to report on the tax […]

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Ways Your Taxes will Change in 2020

Ways Your Taxes will Change in 2020

Even though the New Year is just upon us, and we are working diligently to get our taxes filed for 2019, it is also time to start looking ahead to […]

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Webinars

Beneficial ownership information report

Beneficial Ownership Information Report –New 2024 Requirement

By Amy Sandlin, CPA, Tax Quality Control at Blue & Co. Tens of millions of businesses are estimated to be now required to file a Beneficial Ownership Information Report (“BOIR”) […]

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Ohio commercial activity tax

Major Changes to the Ohio Commercial Activity Tax May Reduce Your Business Taxes This Year

By Cayleb Reyes, Senior Accountant and Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. Significant changes to the Ohio Commercial Activity Tax (“CAT”) will impact businesses this year, […]

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Tax Relief for American Families and Workers Act of 2024: A Comprehensive Overview of Bipartisan Legislation

By Derek Gray, CPA, Director and Amy Sandlin, CPA, Senior Tax Manager at Blue & Co. A bipartisan bill drafted by House Ways and Means Chair Jason Smith (R-MO) and […]

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government shutdown

Potential Federal Government Shutdown: Impact on Businesses and IRS Operations

By Elizabeth Zimnawoda, CPA, Senior Accountant at Blue & Co. The possibility of federal government shutdowns looms early this year, stemming from persistent funding challenges. Unmet funding resolution deadlines could […]

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529 plan

Unlocking Educational Wealth: The SECURE Act 2.0’s Transformation of 529 Plans

By Jackie Emert, CPA, MST, Tax Manager and Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. Have you heard about the SECURE Act 2.0? It builds on the […]

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application of CECL to accounts receivable

Application of CECL to Accounts Receivable

By Priya Singleton, CPA, Director at Blue & Co. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of […]

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