https://vimeo.com/655721388

https://www.currentfederaltaxdevelopments.com/podcasts/2021/12/11/2021-12-13-quarter-4-erc-guidance

This week we look a

• BBBA process continues but no Senate text yet available
• Taxpayer discovers she needs to report K-1 income in year of divorce
• IRS gives guidance for retroactive changes to 4th quarter ERC
• IRS grants relief to certain partnerships filing short year returns related to Schedules K2 & K3