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Employer Retention Credit Modified and Extended under New COVID-19 Relief Act

On December 27, 2020, the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTR Act) amended the employee retention credit (ERC) provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Among...more

Maryland Comptroller Announces Extensions for Certain Business Tax Returns and Payments

On January 6, 2021, the office of the Maryland Comptroller announced extended filing and payment deadlines for certain Maryland business taxes and quarterly estimated income tax returns and payments. The extension will allow...more

Tax Effects of PPP Loan Forgiveness – IRS Notice 2020-32

On April 30, 2020, the Internal Revenue Service (IRS) issued Notice 2020-32 (the “Notice”) to address the deductibility of loan amounts received under the Paycheck Protection Program (PPP) of the Coronavirus Aid, Relief, and...more

IRS Extends Tax Deadlines Related to Individuals, Trusts, Estates, Partnerships and Corporations

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”), which extends more tax deadlines to cover individuals, estates, corporations and others. The notice expands upon tax relief granted in prior IRS notices that...more

IRS Extends Certain Deadlines Related to 1031 Exchanges and Qualified Opportunity Zone Investments

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”), which extends additional tax deadlines to cover individuals, estates, corporations and others. The Notice also provides relief with respect to certain “Specified...more

IRS Finalizes Form 7200 – Advance Payment of Employer Credits Due to COVID-19

On April 1, 2020, the IRS finalized Form 7200 – Advance Payment of Employer Credits Due to COVID-19 and the accompanying instructions. The Form provides additional guidance for eligible employers to take advantage of...more

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