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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.

IRS Quietly Changes The Rule On How Your Children’s Inheritance Will Be Taxed

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Teach Me! Personal Finance

IRS Schedule A walkthrough (Itemized Deductions)

⏲ 18 minutes 49 seconds 👁 3.5K

Teach Me! Personal Finance

IRS Form 2106 walkthrough (Employee Business Expenses)

⏲ 30 minutes 52 seconds 👁 709

When you’re selling and rebuying stocks, it’s important to understand the wash sale rule and avoid having losses disallowed by the IRS.

How Does The Wash-Sale Rule Work And What To Look Out For

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FreeLegalForms

Learn How to Fill the Form 2106 Employee Business Expenses

⏲ 2 minutes 33 seconds 👁 6.1K

Drake Software

Form 2106 - Employee Business Expenses

⏲ 1 minute 13 seconds 👁 989

The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.

IRS Quietly Changes The Rule On How Your Children’s Inheritance Will Be Taxed

⏲ 1:29 👁 4.3M

Simple Explain

What Is Form 2106: Employee Business Expenses?

⏲ 1 minute 30 seconds 👁 52

Simple Explain

What Was Form 2106-EZ: Unreimbursed Employee Business Expenses?

⏲ 3 minutes 9 seconds 👁 10

TheStreet’s Conway Gittens brings you the biggest news of the day, including what investors are watching the IRS’ decision to double its audit rate of America’s wealthiest.

IRS will double its audit rate for America’s wealthiest taxpayers

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lawsnetwork

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Wise Money Show

Top 3 Ways To Withhold Taxes In Retirement

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