Make sense of the new rules for digital asset reporting, including transition relief for 2025 and safe harbors going forward.

OPM told federal retirees who requested paper 1099-R forms that the remaining documents were being mailed this week, and should arrive within five days.

If your business pays nonemployee compensation and other reportable payments, you must be aware of two forms: Form 1099-MISC and Form 1099-NEC. Many employers are likely familiar with Form 1099-MISC.

Proposed regulations under Sec. 530A provide information on how to open initial Trump accounts, and proposed regulations under Sec. 6434 provide guidance on the program that provides $1,000 ...