Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: state tax · Jurisdiction: United States

Page 1 of 11 · 205 published records

• IRS’s Automatic Penalty Relief (AEP): What It Means & How to Qualify — The IRS is replacing First Time Abate with Automatic Exemption from Penalty for compliant taxpayers—here’s how it works and what to watch out for.
• IRS Introduces Automatic Penalty Relief Program: Say Goodbye to First Time Abate — Starting mid-2026, the IRS rolled out a new automatic penalty-relief program for qualifying taxpayers—making penalty abatement simpler and more consistent.
• How the IRS’s New Automatic Exemption From Penalty (AEP) [Effective 2026–27] Transforms Penalties — Taxpayers with clean histories can now avoid common IRS penalties without having to ask—thanks to the Automatic Exemption from Penalty program replacing First Time Abate.
• Leveraging Trump Accounts for Kids: Gift Tax Safe Harbor & Contributions Strategies — Explore how Trump Accounts offer new benefits for parents and relatives under the Working Families Tax Cuts—and how to avoid unnecessary gift tax filings.
• Mastering the Automatic Exemption from Penalty (AEP): Say Goodbye to First Time Abate — Starting Summer 2026, AEP simplifies penalty relief for compliant U.S. taxpayers, removing the need to request relief manually under FTA.
• Automatic Penalty Relief: How AEP Replaces First Time Abate — The IRS is rolling out the Automatic Exemption from Penalty (AEP), phasing out First Time Abate to simplify relief for those with strong filing histories.
• Moving Assets Across Borders? Estate Tax Rules Updated for Noncitizen Spouse Trusts — Significant final regulations affect how estates passing property to noncitizen spouses via qualified domestic trusts (QDOTs) are taxed—this article breaks down pitfalls and planning strategies.
• Automatic Penalty Relief (AEP): What You Need to Know Before Filing — The IRS's new Automatic Exemption from Penalty reshapes how failure-to-file and failure-to-pay penalties apply—learn who qualifies, how it works, and what still requires action.
• 5 Key Federal Inflation Adjustments Every U.S. Taxpayer Should Know for 2026 — From higher standard deductions to raised exclusion limits, 2026 brings big inflation-driven changes that can reduce taxable income and ease tax burdens—if you know the details.
• Automatic Penalty Relief and State & Local Tax Deduction Corrections Under New IRS Rules — New IRS announcements streamline penalty relief for compliant taxpayers and correct SALT deduction limits on 2026 estimated tax payments—essential for individual tax compliance.
• How the New Automatic Exemption from Penalty (AEP) Changes Penalty Relief — IRS launches AEP to make penalty relief automatic for compliant taxpayers, replacing First Time Abate.
• Automatic Penalty Relief and the End of First Time Abate: What Taxpayers Need to Know — The IRS is moving to the Automatic Exemption from Penalty (AEP) program, phasing out the First Time Abate relief, and simplifying how penalty relief is granted.
• How the IRS Automatic Penalty Relief (AEP) Changes Relief for U.S. Taxpayers — The IRS has officially replaced First-Time Abate with an automatic, compliance-based system that reduces penalties for many taxpayers with strong filing histories—key for planning and avoiding past-due notices.
• Inside IRS’s New Automatic Exemption from Penalty (AEP): What It Means for Taxpayers — IRS replaces First Time Abate with AEP for returns with strong compliance histories — find out if you qualify and how this could immediately lower your risk and stress.
• Mastering the **Automatic Exemption from Penalty (AEP)** under U.S. Federal Tax Law — Learn how the IRS’s new Automatic Exemption from Penalty simplifies relief for eligible taxpayers—what qualifies, what’s covered, and how it affects you.
• How to Navigate the New Automatic Exemption from Penalty (AEP): Simplifying Penalty Relief — AEP replaces First Time Abate and automatically shields taxpayers with good filing and payment history from certain penalties—no action required in most cases.
• Automatic Penalty Relief: How the IRS’s New AEP System Can Help You Avoid Fines — The IRS has replaced the First Time Abate program with Automatic Exemption from Penalty (AEP), offering overdue relief for compliant taxpayers without needing to file a request. Here's how it works—and whether you qualify.
• How to Take Advantage of the 2026 Inflation Adjustments for Tax Planning — The IRS has raised many thresholds for 2026—standard deductions, exclusion amounts, AMT limits. Here’s how individuals and businesses can use them to optimize tax outcomes.
• Maximizing the New IRS Automatic Penalty Relief: What US Taxpayers Need to Know — Learn how the IRS’s Automatic Exemption from Penalty (AEP) program is transforming relief for late filing, payment, or deposit, and whether you might qualify.
• IRS Rolls Out Automatic Exemption from Penalty: What Taxpayers Need to Know — In summer 2026, the IRS replaced First Time Abate with a streamlined Automatic Exemption from Penalty (AEP) process. Here's how you qualify and what actions (if any) you need to take.