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Published works by S. Michael Chittenden

LEX-AR-GJ46B8RZ · complete body of work · page 1 of 7 · 155 works

Published works

IRS Issues Proposed Regulations on Dependent Care Assistance Programs and Trump Accounts
Tax Withholding & Reporting · September 9, 2026
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IRS Issues Final Regulations on Tipped Income Deduction
Tax Withholding & Reporting · April 20, 2026
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No Tax on “Qualified” Tips: IRS Issues Proposed Regulations on Tipped Income Deduction
Global Policy Watch · September 30, 2025
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IRS Issues Proposed Regulations to Expand Limitation on Compensation Deduction for Publicly Held Corporations
Tax Withholding & Reporting · January 30, 2025
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IRS Issues Ruling on Tax Treatment of Contributions and Benefits Under State Paid Family and Medical Leave Programs
Tax Withholding & Reporting · January 22, 2025
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IRS Issues Final Regulations Governing Withholding on Certain Retirement Plan and Commercial Annuity Distributions Made to U.S. Taxpayers Abroad
Tax Withholding & Reporting · November 14, 2024
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IRS Issues FAQs Addressing Tax Treatment of Work-Life Referral Services Provided to Employees
Tax Withholding & Reporting · April 19, 2024
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Treasury Greenbook Includes Proposal to Alter Work Opportunity Tax Credit
Tax Withholding & Reporting · April 9, 2023
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Administration Proposes Increased Childcare Tax Credit for Employers
Tax Withholding & Reporting · March 22, 2023
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Treasury Greenbook Includes Proposal to Raise the Additional Medicare Tax Rate for High-Income Taxpayers
Tax Withholding & Reporting · March 15, 2023
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Treasury Reiterates Position on “On-Demand” Pay
Tax Withholding & Reporting · March 13, 2023
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IRS Repeats Cautions Regarding Aggressive Claims for Employee Retention Credit
Tax Withholding & Reporting · March 9, 2023
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Supreme Court Limits Penalties for Nonwillful FBAR Failures in <em>Bittner </em>Decision
Tax Withholding & Reporting · March 8, 2023
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Treasury and IRS Extend Olive Branch to Reporting Model 1 FFIs and Model 1 IGA Jurisdictions Regarding U.S. TIN Reporting for Certain U.S. Accounts
Tax Withholding & Reporting · January 4, 2023
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IRS Delays Gross Proceeds Reporting, Basis Reporting, and Transfer Statements between Brokers on the Disposition or Transfer of Digital Assets until Final Regulations are Issued
Tax Withholding & Reporting · December 23, 2022
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IRS Publishes Last Minute Reprieve for Implementation of New Form 1099-K Reporting Threshold
Tax Withholding & Reporting · December 23, 2022
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Administration Proposes New Withholding Requirements for 409A Failures
Tax Withholding & Reporting · April 11, 2022
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Administration Proposes W-9 Requirement for More Reportable Payments
Tax Withholding & Reporting · April 7, 2022
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Treasury Stakes Out a Position on “On-Demand Pay” Arrangements
Tax Withholding & Reporting · April 6, 2022
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Infrastructure Bill Will Terminate Employee Retention Credit Retroactively
Tax Withholding & Reporting · November 10, 2021
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IRS Issues Additional Guidance on Employee Retention Credit
Tax Withholding & Reporting · August 26, 2021
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Bipartisan Infrastructure Bill Would Terminate Retention Credit Early for Most Employers
Tax Withholding & Reporting · August 3, 2021
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Supreme Court Denies New Hampshire’s Challenge to Massachusetts Telecommuter Tax Rule; Convenience of the Employer Lives to See Another Day
Tax Withholding & Reporting Blog · June 28, 2021
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Solicitor General Urges Supreme Court to Reject New Hampshire’s Challenge to Massachusetts COVID-19 Income Sourcing Rule; New York Breathes a Sigh of Relief While New Hampshire Seethes
May 28, 2021
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Treasury Report Signals Heightened Reporting of Domestic Financial Accounts and Crypto Assets under The American Families Plan
May 27, 2021
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