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eTax Alerts

The Martins Lose a Six-Figure Charity Deduction on a Missing Sentence (Clint L. Martin and Jenifer Martin v. Comm., TCM 2026-40)

4 min read
Appraisal, deed and Form 8283, and still no deduction. Martin v. Comm. shows why a CWA must say the donee gave nothing in return.

Recent Etax Alerts

Trump Accounts Go Automatic

Trump Accounts Go Automatic: What Parents & Guardians Need to Know

5 min read
Starting October 1, Treasury opens Trump accounts automatically. Learn why the account is only a

A Missing Sentence Costs a $4.42 Million Deduction (Wells v. Comm., T.C. Memo 2026-49 (June 10, 2026)

11 min read
Wells v. Comm. shows how a picture-perfect donation loses a $4.42M deduction over one missing
A W-9 tax form alongside an IRS instruction sheet is placed on a wooden table, indicating tax preparation activity.

One Missing W-9 Can Trigger Two Years of Backup Withholding

4 min read
Final regs set when payment apps must backup withhold on sellers. A missing W-9 can

Disaster Casualty Losses and Wildfire Relief Payments Finally Land in the Code

6 min read
Disaster casualty loss relief is finally in the Code, retroactive to 2025. Learn the AGI-floor
Investment in knowledge, student loans, scholarships. Credit to pay for university education. Tuition fee. College scholarship.

Student Loan Payments and the 401(k) Match: An Opportunity to Help Employer Clients

7 min read
Help employer clients keep workers' retirement match intact. Learn how SECURE 2.0's student loan match
American US dollars money bills and US social security number card close up

The 2026 Social Security Trustees Report

8 min read
The 2026 Trustees Report is the first to absorb OBBBA. Learn what changed on the

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