Taxes

April is National Financial Literacy Month. For most employees, few financial endeavors are more complex than understanding stock options, restricted stock, restricted stock units (RSUs), employee stock purchase plans (ESPPs), and other forms of stock compensation. As tax season is over, now is a good time to direct your attention to improving your financial fluency

Some time ago, these pages predicted that digital services taxes would prove to be sticky things. That is, once governments around the world went through the trouble of implementing DSTs — and once the receipts started to trickle in — legislators would find them difficult to eliminate. DSTs check too many of the boxes associated

A cornerstone of U.S. tax policy (and for many other countries) has been to encourage and support research and development (R&D) in this country. Policymakers on both sides of the aisle have long recognized the importance of incentivizing companies to engage in R&D. Innovation and improved productivity are the hallmarks of a growing economy, job

Tax season isn’t over just yet. Tax-exempt organizations with a calendar year-end (December 31) must file a return or request an extension by May 15, 2023. Due Dates The annual filing due date for the Form 990-series (Forms 990, 990-EZ and 990-PF, Form 990-N (the e-postcard), Form 990-T and Form 4720 are normally by the

Today’s Social Security column addresses questions about how spousal benefits are calculated, survivor’s benefits after taking reduced retirement benefits and earnings credits when self-employed. Larry Kotlikoff is a Professor of Economics at Boston University and the founder and president of Economic Security Planning, Inc. See more Ask Larry answers here. Have Social Security questions of