Tax Center

Automatic Changes for Taxpayers Meeting the $25 Million Gross Receipts Test


Automatic Changes for Taxpayers Meeting the $25 Million Gross Receipts Test The IRS recently released Revenue Procedure 2018-40.  This release offers procedural guidance for small business taxpayers that meet the $25 million gross receipts test.  According to the new guidance, taxpayers that...

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House Passes Tax Reform 2.0 Legislation – Support in Senate is Questionable


The House of Representatives passed three new bills on September 28 collectively referred to as Tax Reform 2.0. These bills were introduced by House Republicans as a follow-up to the Tax Cuts and Jobs Act (TCJA) legislation passed last year. Some of the bills must still receive at least 60 votes...

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Online Retailers

Supreme Court Tax Ruling Will Impact Online Retailers


On June 21, 2018, the U.S. Supreme Court released its ruling on the much-anticipated South Dakota v. Wayfair case. The impact of this decision will dramatically change the U.S. sales and use tax landscape. All U.S. states will now be able to follow South Dakota and establish bright line sales/use...

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Tax Reform

Tax Reform and a Fresh Look at Business Entity Selection


To “C” or Not to “C?” As you know, sweeping tax reform was passed into law late last year. This legislation, known as The Tax Cuts and Jobs Act (TCJA), modified both C corporation and pass-through entity taxation. The pass-through provisions will generally be phased out in less than a...

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Tax Reform and Planning Considerations for Small and Medium-Sized Businesses


The recently enacted tax reform act has businesses and tax professionals scrambling to make sense of it all. Small and medium-sized businesses (SMBs), in particular, are working to understand the changes. As introduced by Congress, the changes are purported to be good for SMBs. However, experts are...

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WNDE Welcomes New Partner Thomas Liu


White Nelson Diehl Evans is pleased to welcome Thomas Liu as a new tax partner. Thomas comes to WNDE from another Irvine accounting firm. He has 18 years of experience in public accounting, primarily in the taxation area. His specialty is flow-through entities such as S corporations,...

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Tax Reform Headed to President for Final Approval


On December 13, 2017, House and Senate Republicans reached a compromise on tax reform legislation, the “Tax Cuts and Jobs Act” (H.R. 1).  Subsequently, the conference report was agreed to by House and Senate representatives and was released on December 15, 2017.  The conference report...

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Management Profile: Scott Krueger


Scott Krueger is WNDE’s COO.  He is also a member of the Executive Committee, the IT Committee and the Investment and Retirement Committee.  His duties include oversight of the firm’s financial performance, policies and accounting practices. He is also responsible for and leads the firm’s...

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Tax Tip: Misc. Deductions Can Trim Taxes


Miscellaneous deductions may reduce your tax bill.  These may include certain expenses you paid for in your work if you are an employee.  You must itemize deductions when you file to claim these costs.  Many taxpayers claim the standard deduction, but you might pay less tax if you itemize. ...

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easy to use online tools on irs website

Tax Tip: Find Easy-to-Use Online Tools on


If you need tax help, the IRS has many online tools. You can e-file your tax return, check your refund status or get your tax questions answered.  Best of all, you can use the tools on any time.  Wayne Lai, a WNDE tax manager, said, “The IRS provides an assortment of filing tools on the...

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