Taxation and Advice
Taxation and Advice
Taxation
– Alternative minimum tax
– Credit for prior year minimum tax
– Penalties and exceptions on premature distributions from qualified retirement plans and IRAs
– Household employees
– Underpayment penalties and interest
– Conditions for filing a claim for refund (e.g., amended returns)
– Self-employment tax
– Excess Social Security withholding
– Tax provisions for members of the clergy
– Income in respect of decedent (e.g., allocations)
– Healthcare individual responsibility payment and exceptions
– Net investment income tax
– Additional Medicare tax
– Uncollected Social Security and Medicare tax
– Other taxes (e.g., first time homebuyer credit repayment)