In the blogs: Just in time

BOI is back; phantom stocks; continuous compliance; and other highlights from our favorite tax bloggers.

Just in time

• Tax Vox (https://www.taxpolicycenter.org/taxvox): Who benefits and who loses from extending major provisions of the Tax Cuts and Jobs Act?
• Taxing Subjects (https://www.drakesoftware.com/blog): The Republican party can shape legislative priorities for the next two years, setting the stage for long-term policy changes. A downloadable resource offers a breakdown of key policy areas and action steps for tax pros and small businesses. 
• AICPA & CIMA Insights (https://www.aicpa-cima.com/blog): How the IRS and tax pros can both start prepping for any government shutdown.
• Eide Bailly (https://www.eidebailly.com/taxblog): "Just in time for the holidays," a federal appeals court has restored the Corporate Transparency Act requirement for businesses to disclose their beneficial owners.
• Taxable Talk (http://www.taxabletalk.com/): And just like that, yet again, with an injunction's stay, course is reversed.
• Current Federal Tax Developments (https://www.currentfederaltaxdevelopments.com/): At least they extended the deadlines a whisker.
• The Tax Times (https://www.thetaxtimes.com): The IRS continues to claw back from non-filers, to the tune of 10 figures and counting.
• The National Association of Tax Professionals (https://blog.natptax.com/): Favorite headline of the week: "The best gifts for the tax pro in your life this holiday season."
• National Taxpayer Advocate (https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/): "'Twas the night before tax season, and all through the land; Tax professionals were working, each with pen in hand; The forms were all sorted with numbers just right; who says tax accounting can't thrill and excite?"

2025

• Institute on Taxation and Economic Policy (https://itep.org/category/blog/): How the anti-tax playbook has been on display in recent weeks as state policymakers run their offenses "against public services and shared priorities."
• TaxProCenter (https://accountants.intuit.com/taxprocenter/): A handy chart outlines year-over-year inflation adjustments on high-impact provisions of the Tax Code.  
• John R. Dundon II EA (http://johnrdundon.com/blog/): Highlights of changes in sales, excise, lodging and income taxes impacting Colorado taxpayers for 2024 and beyond. 
• Boyum & Barenscheer (https://www.myboyum.com/blog/): New crypto basis reporting requirements take effect on Jan. 1. The biggest changes likely to affect clients. 
• Parametric (https://www.parametricportfolio.com/blog): Why next year could be favorable for fixed income investors.

Continuity

• Tax Notes (https://www.taxnotes.com/procedurally-taxing): Always battling for the taxpayer who doesn't always enjoy a strong voice: Nina Olsen updates what's been happening at the Center for Taxpayer Rights.
• Armanino (https://www.armanino.com/articles/): Sure signs (including tax potholes like missed developments and incentives) that your client's family office infrastructure needs a makeover.
• Vertex (https://www.vertexinc.com/resources/resource-library/filter/field_asset_type/blog?page=0): Tax transformation is challenging, but treating compliance as a static process can expose businesses to unnecessary risks and costly complications. How to convince biz clients to go for continuous compliance. 
• Summing It Up (http://blog.freedmaxick.com/summing-it-up): Five ideas for nonprofits' boards to make the 990 prep process smoother.
• MBK (https://www.mbkcpa.com/insights): What to remind them about donor-advised funds.
• CLA (https://www.claconnect.com/en/resources?pageNum=0): What to remind them about the Federal Disaster Tax Relief Act of 2023, which allows individual taxpayers affected by federally declared disasters to deduct personal casualty losses without itemizing deductions and without the typical reductions.
• Gordon Law (https://gordonlawltd.com/blog/): How biz-owning clients can offer the carrot of phantom stocks, including the tax implications.

Size matters

• Canopy (https://www.getcanopy.com/blog): When nothing short of the ultimate 1099 checklist will do.
• The Rosenberg Associates (https://rosenbergassoc.com/blog/): A recent survey examines how firms have used offshoring and outsourcing in the ceaseless fight against staff shortage.
• Wolters Kluwer (https://www.wolterskluwer.com/en/solutions/tax-accounting-us/industry-news): Debunking the myth of firms being able to embrace cloud solutions