Federal Tax Update Podcast

The Ohio Society of CPAs
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Federal Tax Update Podcast Series

  1. 3D AGO

    2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

    This week we look at: SE Tax Liability for Limited Partners (Sirius Solutions) Whistleblower Awards and "Collected Proceeds" Statutory Construction of Section 168(k) Amendments Updated Safe Harbor Explanations for Section 402(f) Modernized Group Tax Exemption Framework Tax-Exempt Status of Supplemental Military Housing Allowances

    1h 2m

  2. JAN 3

    2026-01-05 Proposed Regulations on New Car Loan Interest Deduction

    This week we look at: Standard Mileage Rates & Notice 2026-10 2026 Procedural Updates - Annual Revenue Procedures Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations Estate of Spenlinhauer v. Commissioner Late Filing and More Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

    1h 14m

  3. 12/28/2025

    2025-12-29 Marijuana Rescheduling Restarts After Long Pause

    This week we look at: Executive Action on Marijuana Scheduling and IRC § 280E State Paid Family and Medical Leave (PFML) Programs Estimated Tax Relief for Qualified Farmland Sales IRC § 163(j) Interest Limitation Updates Premium Tax Credit (PTC) Revisions

    53 min

  4. 12/19/2025

    2025-12-22 Initial Scholarship Granting Organization Guidance Issued

    This week we look at: Section 25F Advance Elections Unreported Income & The "Missing Witness" Constitutionality of Penalties Post-Jarkesy Section 280E & Offers-in-Compromise Substantiating Bad Debt & NOLs

    48 min

  5. 12/13/2025

    2025-12-15 Postmark Date Risk Due to USPS Change

    This week we look at USPS Changes to Postmark Date System H.R. 1491: Disaster Related Extension of Deadlines Act Capitalization Priorities: Temnorod v. Commissioner Notice 2026-5: HSA Expansion Under OBBBA Fulfillment by Amazon (FBA) and "Doing Business" Substantiation Failures: Mirch v. Commissioner

    52 min

  6. 12/07/2025

    2025-12-08 Initial Details Released on Trump Accounts

    This week we look at: Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA Scholarship Tax Credit Alioto v. Commissioner – Corporate Distinctness

    1h 8m

  7. 11/23/2025

    2025-11-24 Tips and Overtime Form 1040 Reporting Reiief

    This week we look at: Innocent Spouse Relief Determination Standards Adjustments to Medicare Parts A, B, and D Equitable Distribution vs. Alimony (Pre-TCJA) Implementation of the Section 139L Interest Exclusion OBBBA Deductions for Tips and Overtime Compensation for 2025 returns

    1h 1m

  8. 11/15/2025

    2025-11-15 Retirement Plan and IRA Inflation Numbers

    This week we look at: Annual Adjustments to Retirement Plan Limitations Ensuring Investment Trust Status for Digital Asset Staking Entities Examining Penalties in Microcaptive Transactions Ownership Requirements for Non-Business Theft Losses Defining the Scope of I.R.C. § 172(b)(3) Carryback Waivers

    58 min
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