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Tax Changes Affecting Individuals in the Health Reform Legislation - 04/01/2010

• Individual Mandate
  
• Premium assistance tax credits for purchasing health insurance
  
• Higher Medicare taxes on high-income taxpayers
  
• Full Article
  

Tax Changes Taking Place in 2010 - 02/26/2010
      Individual Changes

• Phase-out Rules for Itemized Deductions and Personal and Dependent Exemptions Are Gone
• Wide Open Roth IRA Conversion Opportunity
• Federal Estate Tax is Gone (Maybe)
• Generation Skipping Transfer Tax (GSTT) is Gone (Maybe)
• New Modified Carryover Basis Rule (Maybe)
• Required Minimum Distributions (RMDs) are Back
• First-time Homebuyer Credit Recapture Kicks In
• Retirement Plans Must Give IRA Rollover Option to Non-spouse Beneficiaries
• Partial List of Other Expired (for Now) Individual Tax Breaks

Nebraska Energy Appliance Rebate - 02/05/2010

Haiti Relief - 01/10/2010

Estate Planning - 01/10/2010

2010 Standard Mileage Rate - 12/15/2009

2009 Tax Planning Guide - 11/15/2009

Worker, Homeownership, and Business Assistance Act of 2009 - 10/19/2009
      Homebuyer Credit Extended
      Homebuyer Credit for “Long-Time Residents”
      Homebuyer Credit is Available to Higher Income Taxpayers
      New Home Price Limit for the Homebuyer Credit
      Other Homebuyer Credit Changes
      What Hasn't Changed

Early Tax Planning Strategies - 10/05/2009
      Investment and Retirement Strategies
      IRAs and Roth Accounts
      Tax Rate of 0 Percent on Capital Gains and Dividends
      Kiddie Tax Rules
      Wash Sales

Personal Income Tax Strategies - 10/05/2009
      Making Work Pay
      Sales Tax Deduction for New Car Purchase
      First Time Home Buyer Tax Credit
      Alternative Minimum Tax (AMT)

Business Tax Strategies - 10/19/2009
      Retirement Plans for Your Business
      Section 179 Depreciation
      Bonus Depreciation Extended through 2009
      No Enhanced Deductions for Buildings and Other Structures
      Losses from Pass-Through Entities
      Lower Estimated Tax Payments for 2009
      Work Opportunity Credit Expanded for 2009 and 2010
      State Tax Credits
      Business Succession Planning

Estate & Gift Tax Planning Strategies
      Estate Planning
      Gift Tax

CPAmerica's Tax Tips

Roth Conversion