All Related Articles
National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions
The size and scope of the tax changes within the CARES Act created significant administrative challenges for the IRS. Lawmakers should prioritize simplicity in the next round of relief.
3 min read
GAO Report Reveals Need to Simplify Next Round of Rebates
A new Government Accountability Office (GAO) report revealed that almost a half-million taxpayers missed their total rebate payment due to complications over disbursing funds to non-filers with eligible dependents. Administrability is just as important as rebate design and simplicity is just as important as speed.
3 min read
When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties
In many cases, when two single workers combine their incomes and file jointly, the progressive tax system penalizes the secondary earner by subjecting their wages to a higher marginal tax rate.
25 min read
In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns
To prevent confusion and to ensure taxpayers receive the full benefit of the extended federal deadline, states should consider extending first- and second-quarter estimated tax payment due dates to July 15 or later.
9 min read