To help with your writing efforts, here’s what people are looking for in Tax Law online. Trending topics culled from JD Supra, search analytics, social media conversations, and other sources:
Consider writing about:
Private placement life insurance; what it consists of; who qualifies for it or whom it is best suited for; related tax advantages; potential downsides for individuals considering this form of insurance; concerns raised by legislators or others over private placement life insurance’s impacts.
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Last minute advice for individual taxpayers who have not yet filed; steps to reduce tax liabilities; tips for deducting such items as charitable donations, medical expenses, job search costs, moving-related expenses, and other eligible expenses; how to maximize the tax benefits of retirement accounts; how to get a filing extension; how to spread out payments to the IRS.
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Tax tips for expats. Common tax questions, misunderstandings, or blind spots that may arise for U.S. citizens when living or working outside the United States; related pointers involving tax benefits, credits, obligations, or potential pitfalls; relevant best practices, or related pointers on how to simplify one’s tax reporting process or perhaps minimize one’s tax bill after relocating to another country, whether full-time or part-time.
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AI tools as an aide in preparing or reviewing tax returns. Are any current-day AI tools up to these tasks? What should individuals or businesses know before incorporating AI technology into their tax season routine? What are the potential pitfalls to look out for? And if someone makes a tax error due (to whatever extent) to an AI resource’s performance, will blaming the error on AI cut any ice with tax authorities?
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Substitute tax returns. What do these consist of, and what factors trigger the Internal Revenue Service’s decision to create and file one for a taxpayer? How does the IRS determine the details for a substitute filing? What are a taxpayer’s rights regarding such key points as being notified by the IRS of the existence of the substitute return and regarding the ability to contest the filing and the IRS’ related determination about tax owed? (Alternatively or additionally, consider exploring whether state tax authorities, or tax bodies in other countries, create similar substitute tax returns under certain conditions.)
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What President Trump’s tariff actions and proposals mean for the U.S. tech industry specifically. What noteworthy initiatives of special interest to the tech industry have already been implemented, or are likely to be rolled out? What is the rationale behind these tariffs, and what are the pros and cons of these actions, whether for the tech industry, international relations, trade policy, consumers, or others?
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What a Jan. 20 executive memo from President Trump could mean for tax liabilities for foreign nationals and companies; what to know about related tax code details; how such a tax could potentially be implemented and enforced; risks of imposing such a tax; whether the executive memo may be more of a bargaining chip in trade negotiations than a serious signal of actual tax changes on the horizon.
Related information:
https://financialpost.com/financial-times/donald-trump-threatens-tax-war
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Tax cuts that may be in the United States’ near future; potential impact on individuals and on the economy; new or resurrected tax credits in the offing; conversely, existing tax credits that may be on thin ice with Congress these days; what else individuals or businesses should know, in terms of their tax strategies and overall financial planning.
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How Donald Trump’s continuing emphasis on tariffs may be raising implications for value-added tax systems; how widely used VAT systems are globally; how they function and whom they most affect; grounds for potentially viewing, and responding to, VAT systems as tariffs; what a trade war over VAT systems could mean for international relations, global trade, businesses, and/or consumers.
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Developments involving a global corporate minimum tax; background and intent of an international agreement originating with the Organization for Economic Cooperation; reasons for President Trump turning thumbs down on the global tax agreement; what Trump’s action means for the current status and future prospects of the international tax deal; alternative taxation plans that may be on the table in response to the Trump administration’s stance.
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Your choice of points on President Trump’s tariff pronouncements or other tariff-related actions; how the tariffs being announced so far compare to those issued under the first Trump administration; how businesses can interpret Trump actions so they can cope with the rapid-fire back-and-forth developments on this front; the feasibility of a business having a Plan B waiting in the wings in case tariffs really do hit home for a particular industry; options for mitigating the financial toll that tariffs can take; lessons that businesses may have learned from tariff measures taken by the first Trump administration, and whether those lessons could prove useful this time around; how changes in the overall economic and political landscape since Trump’s first term may have changed the stakes for governments and businesses contemplating tariffs under Trump 2.0.
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The U.S. Department of Homeland Security’s idea of having agents from the Internal Revenue Service’s Criminal Investigation unit join up with Immigration and Customs Enforcement agents as part of the Trump administration’s emphasis on immigration enforcement; any precedent for such a use of the IRS workforce; potential pros and cons of doing so; what employers should know about actions likely to be taken by the IRS Criminal Investigation unit; whether employer interactions with IRS agents can, or should, differ from interactions with ICE agents; what else employers should know about their rights, compliance obligations, and liability risks.
Related information:
https://apnews.com/article/armed-irs-agents-immigration-enforcement-0065756e7e44b0de2027d5a6f60e60a5
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Proposed regulations released this month by the Internal Revenue Service and the U.S. Department of the Treasury regarding the SECURE 2.0 Act of 2022; purpose of, and potential timeline for, these changes; what the proposed regulations could mean for catch-up contributions to workplace retirement plans and for automatic enrollment processes for 401(k) and 403(b) plans.
Related information:
https://www.federalregister.gov/documents/2025/01/13/2025-00350/catch-up-contributions
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Political wrangling over continued or new tax cuts; proposals that are currently under consideration, or anticipated, in Congress; possible roadblocks to consensus, and prospects for passage; potential implications for individual or corporate taxpayers, federal debt, spending cutbacks, and more.
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A pilot program recently announced by the Internal Revenue Service; potential changes that the program will test in conjunction with the IRS’ Fast Track Settlement programs; what to know about the Fast Track programs and whom they may benefit, and how, both in their current form and in the event of changes resulting from the pilot program; timeline for testing, and possibly implementing, proposed changes.
Related information:
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Internal Revenue Service rules that apply to employer-provided assistance to individuals affected by natural disasters; types of assistance that may be worth exploring; eligibility criteria, limitations, deductions, reporting obligations, and other matters that employers should know about before deciding whether, and how, to provide assistance; additional tax-related considerations for employees or co-workers; where to turn for additional practical guidance.
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Potential changes in leadership and direction for the Internal Revenue Service, once Donald Trump is back in the Oval Office; questions being raised over Trump’s pick to head the IRS; likelihood of cuts in funding and/or workforce size hitting the IRS, and what it could mean for the IRS’ functioning or for taxpayers; potential for Trump to leverage IRS powers as a political weapon against his perceived enemies or critics.
Related information:
https://www.cbsnews.com/news/trump-billy-long-irs-ertc-tax-credit-senator-elizabeth-warren
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Tax issues involving businesses or individuals impacted by a natural disaster. What is the relevant guidance from the Internal Revenue Service (or other taxation authorities) regarding taxpayer obligations, deadline extensions, missing or destroyed records, options for factoring in business or personal losses, and other key points on avoiding tax penalties or mistakes or claiming tax credits? What additional best practices should people keep in mind?
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Dec. 2nd oral arguments before the U.S. Supreme Court in United States v. Miller; what to know about the dispute at hand, and key issues in the case involving sovereign immunity, clawback actions, creditor rights, and the Internal Revenue Service’s powers vs. those held by bankruptcy trustees; what interested parties should be watching for from the high court in this case.
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Your choice of three or more noteworthy tax-related developments or trends from 2024. Take your pick of legislation, Biden administration initiatives, enforcement trends, court rulings, and more. Also consider how much you want to delve into the immediate or longer-term implications of each, as well as any related liability or compliance issues.
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The sentencing of a bitcoin investor in a tax fraud case; how this case marks a first; what this case illustrates regarding the crypto sector, potential for tax evasion, resources available to investigators and prosecutors, and liability risks; related enforcement trends (whether by the Internal Revenue Service or tax authorities in other countries).
Related information:
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The U.S. Tax Court’s Nov. 18 ruling in Mukhi v. Commissioner; key issues in this case; your takeaways from the court’s ruling; implications for Internal Revenue Service powers and actions, and for taxpayers’ reporting obligations.
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The timely subject of employer gifts, in time for the holiday gift-giving season. When do these gifts create tax obligations for employees? What should employers and employees know regarding this matter and related best practices and potential pitfalls?
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The funding outlook for the Internal Revenue Service, both in the immediate future and under a second Trump administration; the IRS’ current fiscal situation, and how it may be affecting its operational and enforcement capabilities; and perhaps a wider-angle look at the outlook for the IRS over the next two to four years, given the GOP’s electoral wins and priorities.
Related information:
https://www.newsweek.com/donald-trump-irs-lose-billion-economy-1992233
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President-elect Trump’s support for tariffs; what to know about a president’s power over tariffs; realistic prospects for the implementation of tariffs, what they are likely to consist of, and whom they would most affect; the first Trump administration’s legacy regarding tariffs and trade wars; what contingency plans businesses should be considering this time around, and/or what they may have learned, or how they responded, to Trump policies on this front during his prior time in office.
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Your choice of recent Internal Revenue Service guidance or other year-end tax alerts or tax tips of your own that companies would benefit from following; related compliance obligations; potential penalties; any grace periods or extension options worth knowing about.
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Tax matters that are likely to be top priority for the Trump administration or Congress in the new year; potential changes to, or reversals of, Biden-era measures; what individuals, businesses, or other entities should be watching for, and planning for accordingly.
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Next year’s anticipated expiration of many provisions of the Tax Cuts and Jobs Act; timeline and provisions at issue; how the outcome of the November election could affect TCJA provisions’ status and future; how individuals or businesses should be thinking about their tax strategies right now.
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Tax-related ballot measures, candidate positions, or other tax-related matters occupying voters’ attention this November. Consider doing either a heads up about issues or trends worth noting, or, alternatively, do a post-election wrap-up on how tax measures fared on Election Day.
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A Sept. 19 ruling by the Court of Justice of the European Union regarding a British tax exemption; basis for the CJEU ruling; what the ruling means for companies doing business in the United Kingdom; what to know about the UK’s controlled foreign company rules.
Related information: