Tax Resources for CPAs

Recent State and Federal Tax Updates

IRS Announces Delay in Form 1099-K Reporting Threshold for Third-Party Platform Payments in 2023; Plans for a Threshold of $5,000 for 2024 to Phase in Implementation and Fact Sheet - Nov. 22, 2023
Pa. DOR Tip: How to Read a Refund Check - Nov. 17, 2023
IRS Makes Acceptance of e-Signatures Permanent - Oct. 23, 2023
IRS Orders Immediate Stop to New Employee Retention Credit Processing. Rich Furlong, IRS senior stakeholder liaison, shares details of the Sept. 14, 2023, announcement. - Sept. 15, 2023
Pa. DOR reminds corporate taxpayers of the requirement to submit estimated tax payments which meet the applicable safe harbor thresholds in order to avoid imposition of interest on the underpayment. Beginning January 2024, the DOR will begin issuing assessments to taxpayers for failure to meet this requirement. - June 16, 2023
Pa. DOR Offers Clarifications and Instructions for Making Sales and Employer Tax Payments - March 24, 2023
Pa. DOR Schedule DC - Child and Dependent Care Enhancement Tax Credit Guidance - March 7, 2023
Pa. DOR Updated Guidance on Treatment of IRC Sec. 174 Expensing, as well as IRC Secs. 179 and 1031 - Feb. 22, 2023
Third-Party Users Can Now Register Additional Tax Accounts for Clients They Have Access to in myPATH - Jan. 20, 2023
Common myPATH Withholding Concerns - Jan. 20, 2023

Pennsylvania State and Local Tax

State

Pennsylvania Department of Revenue

Contacting the DOR:
- Pa. DOR Contact List - May 25, 2023
- Pa. DOR Staff Phone Numbers - Commonwealth Directory - Dec. 2023
- Pa. DOR myPATH Technical Support - email or call (717) 425-2495 Ext. 72841 - May 25, 2023
- Schedule-A-Call e-mail Portal for Tax Professionals - May 25, 2023
- Tax Professional e-mail Service - May 25, 2023
- PA DOR Online Customer Service Center
2024 Tax Deadlines
Full Transcripts from PICPA's Q&A Sessions with the DOR
Tax Appeals
Tips from the Pennsylvania Board of Appeals - Dec. 5, 2022
Tax Professional e-Services
Tax Update Newsletter
Tax Forms, Instructions, and Publications
Tax Laws, Policies, and Bulletins
State Tax Summaries
myPATH Information
- Common myPATH Withholding Concerns - Jan. 20, 2023
- myPATH W-3 and REV1667 Help Guidance - Jan. 13, 2023
- Revenue 411 Videos: myPATH system tutorials
Guidance on Nonresident Withholding
Notice of Waived Penalty - March 7, 2024
Pa. PIT Guide

Local

Pennsylvania Department of Economic and Community Development
City of Philadelphia Revenue Department provides tax forms and instructions, information on technical rulings, and more.
City of Pittsburgh Department of Finance offers numerous downloadable forms and information.

Internal Revenue Service

More Resources

State Agencies, Boards, and Commissions

Regulatory Resources

Federal Level Contacts & Resources

Latest Blogs, Articles, and Podcasts

State & Local Tax

Pa. Office Set Up to Help with IRA Renewable Energy Tax Credits

Mar 12, 2024, 00:00 AM by Louie Krak

Pennsylvania Gov. Josh Shapiro created the Office of Critical Investments to maximize the federal funding made available in recent years, particularly through the 2022 Inflation Reduction Act. Louie Krak, infrastructure coordinator with the Office of Critical Investments, discusses the major tax credit incentives that are available to a wide swath of Pennsylvania entities interested in investing in diverse sources of renewable energy.
Full story
Don’t Overlook the Value of State Tax Credits and Incentives

Mar 12, 2024, 00:00 AM by Matthew Melinson, CPA, Mike Eickhoff, CCIP, Drew VandenBrul, CPA, Narj Bhogal, CPA, Benjamin Tamber, CPA

Incentives are a powerful tool to urge companies to invest in a particular state that can result in a win-win for all parties involved. This issue's State & Local Tax column provides an overview of Pennsylvania’s incentives and credits landscape.
Full story

Federal Tax

Pa. Office Set Up to Help with IRA Renewable Energy Tax Credits

Mar 12, 2024, 00:00 AM by Louie Krak

Pennsylvania Gov. Josh Shapiro created the Office of Critical Investments to maximize the federal funding made available in recent years, particularly through the 2022 Inflation Reduction Act. Louie Krak, infrastructure coordinator with the Office of Critical Investments, discusses the major tax credit incentives that are available to a wide swath of Pennsylvania entities interested in investing in diverse sources of renewable energy.
Full story
What to Expect on the Federal Tax Front This Election Year

Mar 12, 2024, 00:00 AM by Robert E. Duquette, CPA

Although the Tax Cuts and Jobs Act of 2017 has most of its individual provisions expiring after 2025, there are some provisions expiring even earlier. This column explains which sections will be affected unless Congress acts to restore them.
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Capstan - Tax Saving Opportunities for Tangible Property and Other Fixed Assets

In the face of growing tax code complexity, it's almost impossible to cover every area with in-house resources. For expertise in understanding and applying the myriad of complexities with the Tangible Property regulations and other IRS Code impacting commercial real estate, turn to Capstan Tax Stategies.

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CPA Now Blogs

Tax Case Challenges Pa. DOR’s Ability to Ignore the Statutory Construct Put in Place by the Legislature

Apr 16, 2024

Internal Revenue Code Section 1031 permits taxpayers to defer paying tax on gain for federal income tax purposes when they invest in real estate and exchange one property for another property. In Pennsylvania, whether or not taxpayers can defer gain pursuant to Section 1031 for state personal income tax purposes has been contested for years. In Pearlstein v. Commonwealth, the decision from the state Supreme Court will be a test as to whether the DOR can effectively ignore the language of its own statutes and corresponding regulations.

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Your Cost Segregation Questions Answered

Apr 15, 2024

Any given property contains a multitude of different assets, and each of them can be expected to have a different useful life. In a cost segregation study, engineers identify and quantify building assets and then assign each asset a cost. These costs are then segregated into different categories. By segregating assets into shorter-lived categories, they can be depreciated more quickly, resulting in tax savings and increased cash flow.