In the blogs: They're off

A useful AMT; refunds of the dead; core-satellite portfolios; and other highlights from our favorite tax bloggers.

They're off

• Marcum (https://www.marcumllp.com/insights): What Trump or Harris could mean for business taxes.
• Tax Vox (https://www.taxpolicycenter.org/taxvox): A worldwide 10% tariff and a 60% tariff on Chinese goods proposed by Trump would lower average after-tax incomes of U.S. households in 2025 by about $1,800, says an analysis by the Tax Policy Center. 
• Tax Foundation (https://taxfoundation.org/blog): Harris has begun sketching details of her economic agenda. On tax policy, she forwards elements of President Biden's tax vision while expanding tax credits and incentives to lower costs for families.
• TaxProf Blog (https://taxprof.typepad.com/taxprof_blog/): Is the AMT needed? A recent essay says yes — narrowly. 

The regular show

• Withum (https://www.withum.com/resources/): GASB 102 aims to provide information on risks to a state or local government via limiting the ability to acquire resources or control spending. A look at the approaches GASB used for disclosing risks.
• Armanino (https://www.armanino.com/articles/): A roundup of recent tax regs across various circumstances and industries.
• CLA (https://www.claconnect.com/en/resources?pageNum=0): SAS 143-145 will change and enhance the requirements for auditing estimates, the use of specialists and the risk assessment process for audits of periods ending on or after last Dec. 15. They'll also affect your next audit.
• Avalara (https://www.avalara.com/blog/en/north-america.html): Ho Ho Holiday Dept.: An update on sales tax holidays left for 2024.
• Taxjar (https://www.taxjar.com/resources/blog): September's sales tax due dates.

Not alone

• Virginia – U.S. Tax Talk (https://us-tax.org/about-this-us-tax-blog/): The foreign earned income exclusion often confuses green card holders.
• National Taxpayer Advocate (https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta/): Do you have clients still waiting for the IRS refund for a deceased taxpayer's 2022 or 2023 final return? Your client is far from alone.
• Don't Mess with Taxes (http://dontmesswithtaxes.typepad.com/): An overview of Direct File as, in this week's blog, Connecticut and North Carolina throw their hat in the e-ring as of next year.

Prices vary

• Turbotax (https://blog.turbotax.intuit.com): What to remind them about interest rates, inflation and taxes.
• Parametric (https://www.parametricportfolio.com/blog): Active management can lead to a nasty tax bill. How a core-satellite portfolio with a direct indexing core can improve tax efficiency.
• Canopy (https://www.getcanopy.com/blog): Why to up your prices is one question (one you probably can answer). What's the best way to convince clients?
• Wolters Kluwer (https://www.wolterskluwer.com/en/solutions/tax-accounting-us/industry-news): Areas that practices should look at during their off-season tech evaluation.
• Boyum & Barenscheer (https://www.myboyum.com/blog/): What to remind them about the tax responsibilities of closing a business.
• Sikich (https://www.sikich.com/insights/): The website no longer reigns in B2B customer engagement. What issues promise to upend this dominance, starting with AI and the end of SEO?