#taxes – Hart & Associates

Taxation of Non Resident Aliens

An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.

A. Who Must File

If you are any of the following, you must file […]

By invest|2021-09-20T11:00:06-07:00May 10th, 2019|Articles|Comments Off

Business Meals Deductible Again

Ending months of speculation, the IRS has issued new guidance that allows business deductions for certain business meals, despite restrictions imposed by the new Tax Cuts and Jobs Act (TCJA) on entertainment expenses (IRS Notice 2018-76, 10/3/18). The new notice preserves deductions that many tax commentators thought were in doubt.

Now the IRS has clarified the rules […]

By invest|2021-09-20T11:00:07-07:00October 18th, 2018|Articles|Comments Off