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Introduction Three federal income tax credits may be available to help offset your cost to purchase certain clean vehicles (including electric, plug-in hybrid, and fuel cell vehicles). The new clean vehicle tax credit can be either a personal or a general business tax credit, depending on whether the vehicle is used in a trade or …
What is it? Married filing separately is an option available to all married individuals when choosing a filing status for their federal income tax returns. Your filing status is important because it determines, in part, the amount of your standard deduction, the deductions and credits that are available to you, and the amount of your …
What is it? A Section 2503(b) trust is an irrevocable trust often established for the benefit of a minor child, although it can be established for anyone. It is named after Section 2503(b) of the Internal Revenue Code, which permits an exception to the general rule that only gifts of present interests (i.e., the right …
