Statutory Employees and the QBI Deduction (JofA) - A little-noticed consequence of the proposed regulations on the 20% qualified business income (QBI) deduction introduced by the legislation known as the Tax Cuts and Jobs Act is that so-called statutory employees may be able to claim the deduction.
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When Estate Planning and Tax Planning Collide (CPA Practice Advisor) - There is no doubt that estate tax planners were giddy when the estate tax exemption was raised to $11.18 million. However, as part of TCJA, there are income tax implications to certain types of estate planning, that may help your clients.
What Camera Settings Should I Use for Landscape Photos? (How-to-Geek) - Landscape photography is incredibly accessible. All you need is a camera, any lens, and a landscape for your subject. Most landscape photographers favor a wide angle lens since it lets you better show the scale of the landscapes youâre photographing.