Podcast 9-23-2019

This week’s podcast focuses on the following items: 

  • IRS release instructions to 2019 §199A simple deduction form with additional informal guidance
  • Memorandum discusses what does and does not qualify as having made a payment to a retirement plan
  • Relief granted to file the second copy of the Form 3115 late for an automatic method change, but at a cost
  • Activities failed to count as rentals, could not be combined into rental activity by real estate professional
  • A flawed S election uncovered during due diligence for sale of the corporation

You can listen to the podcastview the video version, and read the corresponding notes.