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2021 Payroll Frequency Phenomenon

2021 Payroll Frequency Phenomenon In any year with 365 days, there will be six days of the week that occur 52 times and one day of the week that occurs 53 times. This causes the chance of having an additional payroll when paying employees on a weekly or bi-weekly...

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Guidance on PPP Non-Deductibility Timing

Guidance on PPP Non-Deductibility Timing November 20, 2020 On November 18, the IRS released Rev. Rul. 2020-27, which clarifies the timing of the non-deductibility of expenses related to forgiven PPP proceeds. This is a follow up to the original IRS guidance issued in...

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Important PPP Updates

Important PPP Updates Simplified Forgiveness Application | Requirements for Changes of Ownership October 16, 2020 This month, the U.S. Small Business Administration (SBA) and Treasury Department have provided important updates to the forgiveness process for certain...

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USDA Announces CFAP 2

USDA Announces CFAP 2 September 21, 2020 On September 18, 2020, the United States Department of Agriculture (USDA) announced details for the Coronavirus Food Assistance Program 2 (CFAP 2). The program's purpose is to provide $14 billion in direct payment support to...

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Farmer Tax Benefits from Grain Gifting

Farmer Tax Benefits from Grain Gifting By Cody McCain In the current tax environment, receiving a tax deduction via charitable giving is more difficult than in past years. Beginning in 2018 with the Tax Cuts and Jobs Act, the standard deduction available to taxpayers...

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