Restored 100% bonus depreciation: IRS interim guidance helps clarify OBBBA rules
RSM US outlines IRS guidance in Notice 2026-11 on restored 100% bonus depreciation and key timing and eligibility rules.
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RSM US LLP
IRS penalties are complex, but there are paths to relief
RSM US explains common IRS penalties and relief options, including reasonable cause and first-time abatement.
Tips for navigating OBBBA’s new changes in U.S. tax reporting and withholding rules
2026 brings new planning opportunities with changes in U.S. tax reporting requirements under OBBBA for tips, remittances and loans along with new forms, thresholds and withholding rules.
Accounting for the income tax impacts of the One Big Beautiful Bill Act
RSM explains corporate tax considerations related to the Big Beautiful Bill and its impacts on accounting for income taxes.
Adapting for the future: Workforce transformation strategies for manufacturers
RSM US examines key workforce transformation strategies for manufacturers. Learn more.
No tax on tips and overtime: What employers should know
RSM explains how the One Big Beautiful Bill Act proposals to not tax tips and overtime could affect employers. Learn more.
Fed maintains rates but signals risk of stagflation
The Federal Open Market Committee held its policy rate steady in a range between 4.25% and 4.5% on Wednesday. But the Fed updated its policy statement in which it highlighted the risk of stagflation because of the significant shift in U.S. trade policy.
Estate planning in 2025: What you can do now
Estate planning strategies for uncertainty. Proactively build flexibility into your plans. Secure your legacy amidst tax changes. Learn how now.
Partnership tax filing checklist 2024: More data requests, audits and complexity
Comprehensive checklist for partnership tax filing in 2024, addressing new data requests, audits and compliance complexities
How consumer businesses can prepare for higher tariffs
As consumer products companies look to a new Trump administration, higher tariffs are most likely on the way. Businesses that prepare now, even as they wait for the tariffs to take shape, will be better positioned to maximize their margins.