The Individual Tax section is a compilation of alerts and articles written by members of the ICPAS Individual Tax Committee as well as links to websites and other resources of interest to the individual tax community. Follow the links below for more information on these topics.

Individual Tax Committee Articles

  • Reminder for Charitable Contributions for Non-Itemized Returns +

  • New Form 1099 NEC for Non-Employee Compensation +

  • CARES ACT 2020 Individual Recap +

  • 2020 Required Minimum Distributions Update +

  • IRS Automatically Waives Estimated Tax Penalty for Eligible 2018 Tax Filers +

  • "Back Door Roth Conversions" now explicitly legal +

  • Waiving the Underpayment Penalty for 2018 for Some Taxpayers +