The IRS has released a draft form and draft instructions to the form for the corporate alternative minimum tax (AMT). The draft instructions provide a safe harbor, simplified method for determining if ...

Corporations are viewed as separate tax-paying entities by the IRS and have their own corporation tax forms. If you structure your business as a corporation, you will need to file quarterly and ...

Federal austerity is about to force a long-overdue reckoning on this form of corporate welfare.

Giving USA’s recent upbeat report showing record corporate giving in 2024 ran headlong last week into the “One Big Beautiful Bill.” By upending the tax code, the legislation signed into law on ...

Federal austerity is about to force a long-overdue reckoning on this form of corporate welfare.

The stock repurchase excise tax is required by the regulations to be reported on Form 720, Quarterly Federal Excise Tax Return, due for the first full calendar quarter after the end of the corporation ...

Most firms are limited liability corporations these days, but a significant chunk of older firms are c-corporations. Experts share the key factors involved with the options.