{"id":3444,"date":"2024-01-19T16:02:01","date_gmt":"2024-01-19T16:02:01","guid":{"rendered":"https:\/\/eaexam.co\/passfast\/?p=3444"},"modified":"2024-01-19T16:10:49","modified_gmt":"2024-01-19T16:10:49","slug":"2024-tax-preparer-guide-essential-updates-for-navigating-2023-tax-returns","status":"publish","type":"post","link":"https:\/\/eaexam.co\/passfast\/2024-tax-preparer-guide-essential-updates-for-navigating-2023-tax-returns\/","title":{"rendered":"2024 Tax Preparer Guide: Essential Updates for Navigating 2023 Tax Returns"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3444\" class=\"elementor elementor-3444\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31058a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31058a9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fc84a4\" data-id=\"8fc84a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f6a65c elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"2f6a65c\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.19.0 - 26-02-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color)}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-left:var(--nested-list-indent,1em)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-right:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-right:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__2f6a65c\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__2f6a65c\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__2f6a65c\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-184c4ad elementor-widget elementor-widget-spacer\" data-id=\"184c4ad\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb001e elementor-widget elementor-widget-text-editor\" data-id=\"1cb001e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h2><b>Filing Deadlines for 2023 Tax \/ Information Returns<\/b><\/h2>\n<table>\n<thead>\n<tr>\n<th><strong>Type of Return (calendar year)<\/strong><\/th>\n<th><strong>Due Date<\/strong><\/th>\n<th><strong>Extended Due Date<\/strong><\/th>\n<th><strong>Notes<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>To Employer \u2013 Form W-2*<\/td>\n<td>January 31, 2023<\/td>\n<td>1 non-automatic 30-day extension<\/td>\n<td>Due date for providing W-2 to employees and to SSA.<\/td>\n<\/tr>\n<tr>\n<td>To Recipient \u2013 Form 1099-NEC**<\/td>\n<td>January 31, 2023<\/td>\n<td>1 non-automatic 30-day extension<\/td>\n<td>For reporting non-employee compensation.<\/td>\n<\/tr>\n<tr>\n<td>To Recipient \u2013 Form 1099-MISC***<\/td>\n<td>January 31, 2023<\/td>\n<td>1 non-automatic 30-day extension<\/td>\n<td>For reporting all other payments.<\/td>\n<\/tr>\n<tr>\n<td>Partnerships, LLCs &#8211; Form 1065****<\/td>\n<td>March 15, 2023<\/td>\n<td>September 15, 2023<\/td>\n<td>Also the due date for Schedule K-1, K-2 and K-3 that entity must provide to equity holders.<\/td>\n<\/tr>\n<tr>\n<td>S Corporations \u2013 Form 1120S****<\/td>\n<td>March 15, 2023<\/td>\n<td>September 15, 2023<\/td>\n<td>Also the due date for Schedule K-1, K-2 and K-3 that entity must provide to equity holders.<\/td>\n<\/tr>\n<tr>\n<td>Estates and Trusts \u2013 Form 1041<\/td>\n<td>April 18, 2023<\/td>\n<td>September 30, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>FBAR \u2013 FinCEN Form 114<\/td>\n<td>April 18, 2023<\/td>\n<td>October 16, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Corporations \u2013 Form 1120<\/td>\n<td>April 18, 2023<\/td>\n<td>October 16, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Individuals \u2013 Form 1040*****<\/td>\n<td>April 18, 2023<\/td>\n<td>October 16, 2023<\/td>\n<td>April 17, 2023 is Emancipation Day in D.C., a federal holiday and Patriot&#8217;s Day for taxpayers living in Maine or Massachusetts.<\/td>\n<\/tr>\n<tr>\n<td>Exempt Organizations \u2013 Forms 990<\/td>\n<td>May 15, 2023<\/td>\n<td>November 15, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Employee Benefit Plans \u2013 Form 5500<\/td>\n<td>July 31, 2023<\/td>\n<td>October 16, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<br \/><br \/><h2><b>2023 Standard Mileage Rates<\/b><\/h2>\n<table>\n<thead>\n<tr>\n<th>Purpose<\/th>\n<th>Rate (cents per mile)<\/th>\n<th>Effective Date<\/th>\n<th>Additional Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Business<\/td>\n<td>65.5<\/td>\n<td>Travel on or after Jan. 1, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Charitable<\/td>\n<td>14.0<\/td>\n<td>Travel on or after Jan. 1, 2023<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Medical and Moving*<\/td>\n<td>22.0<\/td>\n<td>Travel on or after Jan. 1, 2023<\/td>\n<td>*For tax years 2018-2025, moving mileage may be deducted only by active duty members of the Armed Forces of the United States.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<br \/><br \/><h2><b>2023 Corporate Tax Rate Schedule<\/b><\/h2>\n<span style=\"font-weight: 400;\">All taxable years beginning on or after Jan. 1, 2018<\/span>\n\n<span style=\"font-weight: 400;\">If Taxable Income Is:<\/span> <span style=\"font-weight: 400;\">Over $0<\/span>\n\n<span style=\"font-weight: 400;\">The Tax Is: 21% of the taxable income<\/span>\n<br \/><br \/><h2><b>2023 Individual Tax Rate Schedules<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h3>Married Individuals Filing Joint Returns and Surviving Spouses<\/h3>\n<table>\n<thead>\n<tr>\n<th>Taxable Income Range<\/th>\n<th>Tax Due<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Not over $22,000<\/td>\n<td>10% of the taxable income<\/td>\n<\/tr>\n<tr>\n<td>Over $22,000 to $89,450<\/td>\n<td>$2,200.00 plus 12% of excess over $22,000<\/td>\n<\/tr>\n<tr>\n<td>Over $89,450 to $190,750<\/td>\n<td>$10,294.00 plus 22% of excess over $89,450<\/td>\n<\/tr>\n<tr>\n<td>Over $190,750 to $364,200<\/td>\n<td>$32,580.00 plus 24% of excess over $190,750<\/td>\n<\/tr>\n<tr>\n<td>Over $364,200 to $462,500<\/td>\n<td>$74,208.00 plus 32% of excess over $364,200<\/td>\n<\/tr>\n<tr>\n<td>Over $462,500 to $693,750<\/td>\n<td>$105,664.00 plus 35% of excess over $462,500<\/td>\n<\/tr>\n<tr>\n<td>Over $693,750<\/td>\n<td>$186,601.50 plus 37% of excess over $693,750<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Heads of Households<\/h3>\n<table>\n<thead>\n<tr>\n<th>Taxable Income Range<\/th>\n<th>Tax Due<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Not over $15,700<\/td>\n<td>10% of the taxable income<\/td>\n<\/tr>\n<tr>\n<td>Over $15,700 to $59,850<\/td>\n<td>$1,570.00 plus 12% of excess over $15,700<\/td>\n<\/tr>\n<tr>\n<td>Over $59,850 to $95,350<\/td>\n<td>$6,868.00 plus 22% of excess over $59,850<\/td>\n<\/tr>\n<tr>\n<td>Over $95,350 to $182,100<\/td>\n<td>$14,678.00 plus 24% of excess over $95,350<\/td>\n<\/tr>\n<tr>\n<td>Over $182,100 to $231,250<\/td>\n<td>$35,498.00 plus 32% of excess over $182,100<\/td>\n<\/tr>\n<tr>\n<td>Over $231,250 to $578,100<\/td>\n<td>$51,226.00 plus 35% of excess over $231,250<\/td>\n<\/tr>\n<tr>\n<td>Over $578,100<\/td>\n<td>$172,623.50 plus 37% of excess over $578,100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Unmarried Individuals (Other than Surviving Spouses and Heads of Households)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Taxable Income Range<\/th>\n<th>Tax Due<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Not over $11,000<\/td>\n<td>10% of the taxable income<\/td>\n<\/tr>\n<tr>\n<td>Over $11,000 to $44,725<\/td>\n<td>$1,100.00 plus 12% of excess over $11,000<\/td>\n<\/tr>\n<tr>\n<td>Over $44,725 to $95,375<\/td>\n<td>$5,147.00 plus 22% of excess over $44,725<\/td>\n<\/tr>\n<tr>\n<td>Over $95,375 to $182,100<\/td>\n<td>$16,290.00 plus 24% of excess over $95,375<\/td>\n<\/tr>\n<tr>\n<td>Over $182,100 to $231,250<\/td>\n<td>$37,104.00 plus 32% of excess over $182,100<\/td>\n<\/tr>\n<tr>\n<td>Over $231,250 to $578,125<\/td>\n<td>$52,832.00 plus 35% of excess over $231,250<\/td>\n<\/tr>\n<tr>\n<td>Over $578,125<\/td>\n<td>$174,238.25 plus 37% of excess over $578,125<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Married Individuals Filing Separate Returns<\/h3>\n<table>\n<thead>\n<tr>\n<th>Taxable Income Range<\/th>\n<th>Tax Due<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Not over $11,000<\/td>\n<td>10% of the taxable income<\/td>\n<\/tr>\n<tr>\n<td>Over $11,000 to $44,725<\/td>\n<td>$1,100.00 plus 12% of excess over $11,000<\/td>\n<\/tr>\n<tr>\n<td>Over $44,725 to $95,375<\/td>\n<td>$5,147.00 plus 22% of excess over $44,725<\/td>\n<\/tr>\n<tr>\n<td>Over $95,375 to $182,100<\/td>\n<td>$16,290.00 plus 24% of excess over $95,375<\/td>\n<\/tr>\n<tr>\n<td>Over $182,100 to $231,250<\/td>\n<td>$37,104.00 plus 32% of excess over $182,100<\/td>\n<\/tr>\n<tr>\n<td>Over $231,250 to $346,875<\/td>\n<td>$52,832.00 plus 35% of excess over $231,250<\/td>\n<\/tr>\n<tr>\n<td>Over $346,875<\/td>\n<td>$93,300.75 plus 37% of excess over $346,875<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNote: The 20% deduction for qualified business income passed through to an individual from a pass-through entity reduces the individual\u2019s effective tax rate. This applies to all the above categories.\n<br \/><br \/><h2><b>2023 Social Security and Self-Employment Tax Limits<\/b><\/h2>\n<h3>Social Security<\/h3>\n<span style=\"font-weight: 400;\">6.2% OASDI wage base<\/span> <span style=\"font-weight: 400;\">$160,200\n<\/span><span style=\"font-weight: 400;\">1.45% HI wage base*<\/span> <span style=\"font-weight: 400;\">no limit<\/span>\n\n<span style=\"font-weight: 400;\">*Additional 0.9% Medicare Tax applies for wages exceeding $200,000 for Single or Head of Household, $250,000 for Married Filing Jointly, and $125,000 for Married Filing Separately.<\/span>\n<h3><strong>Self-Employment Tax (SECA)<\/strong><\/h3>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">12.4% OASDI earnings base $160,200\n2.9% HI wage base* no limit<\/div>\n<div><\/div>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\"><span style=\"font-weight: 400;\">**Additional 0.9% Medicare Tax applies for wages and self-employment income exceeding $200,000 for Single or Head of Household, $250,000 for Married Filing Jointly, and $125,000 for Married Filing Separately.<\/span><\/div>\n<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8a25e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8a25e4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76b61da\" data-id=\"76b61da\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69b2f1f elementor-widget elementor-widget-spacer\" data-id=\"69b2f1f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa2e396 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa2e396\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f7b668\" data-id=\"0f7b668\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b7dca5 elementor-widget elementor-widget-text-editor\" data-id=\"2b7dca5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><b>2023 Alternative Minimum Tax<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h3>AMT Exemption Amounts (\u00a755(d)(1)) for 2023<\/h3>\n<table>\n<thead>\n<tr>\n<th>Filing Status<\/th>\n<th>AMT Exemption Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Married Filing Jointly<\/td>\n<td>$126,500<\/td>\n<\/tr>\n<tr>\n<td>Single\/Head of Household<\/td>\n<td>$81,300<\/td>\n<\/tr>\n<tr>\n<td>Married Filing Separate Returns<\/td>\n<td>$63,250<\/td>\n<\/tr>\n<tr>\n<td>Estates and Trusts<\/td>\n<td>$28,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Excess Taxable Income Above Which 28% Rate Applies (\u00a755(b)(1)) for 2023<\/h3>\n<table>\n<thead>\n<tr>\n<th>Filing Status<\/th>\n<th>Income Above Which 28% Rate Applies<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Married Filing Jointly, Single \/ Head of Household, Estates and Trusts<\/td>\n<td>$220,700<\/td>\n<\/tr>\n<tr>\n<td>Married Filing Separate Returns<\/td>\n<td>$110,350<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>AMT Exemption Phaseout Amounts (\u00a755(d)(3)) for 2023<\/h3>\n<table>\n<thead>\n<tr>\n<th>Filing Status<\/th>\n<th>Phaseout Range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Married Filing Jointly<\/td>\n<td>$1,156,300 &#8211; $1,662,300<\/td>\n<\/tr>\n<tr>\n<td>Single\/Head of Household<\/td>\n<td>$578,150 &#8211; $903,350<\/td>\n<\/tr>\n<tr>\n<td>Married Filing Separate Returns<\/td>\n<td>$578,150 &#8211; $831,150<\/td>\n<\/tr>\n<tr>\n<td>Estates and Trusts<\/td>\n<td>$94,600 &#8211; $208,200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<br \/><br \/><h2><b>2023 Standard Deduction<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<table>\n<thead>\n<tr>\n<th>Filing Status<\/th>\n<th>Standard Deduction Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Married Filing Jointly and Surviving Spouses<\/td>\n<td>$27,700<\/td>\n<\/tr>\n<tr>\n<td>Heads of Households<\/td>\n<td>$20,800<\/td>\n<\/tr>\n<tr>\n<td>All Other Taxpayers<\/td>\n<td>$13,850<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Additional Amount for Aged or Blind (2023)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>Additional Deduction Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Aged or Blind<\/td>\n<td>$1,500 for each<\/td>\n<\/tr>\n<tr>\n<td>Aged or Blind if Unmarried and Not a Surviving Spouse<\/td>\n<td>$1,850<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<br \/><br \/><h2><b>2023 Personal Exemption<\/b><\/h2>\n<span style=\"font-weight: 400;\">Personal Exemption Amount<\/span> <span style=\"font-weight: 400;\">$0<\/span>\n<br \/><br \/><h2><b>2023 Deduction For Qualified Business Income From Pass-Through Entity<\/b><\/h2>\n<span style=\"font-weight: 400;\">Subject to certain limitations, for tax years 2018 through 2025, individuals, estates, and trusts may deduct up to 20% of qualified business income they receive from sole proprietorships and pass-through entities (such as partnerships, limited liability corporations, and S corporations) in which they own an interest. The remaining income (after the 20% deduction) is taxed at the individual\u2019s, estate\u2019s, or trust\u2019s regular income tax rate.<\/span>\n\n<span style=\"font-weight: 400;\">QBI Deduction Rate<\/span> <span style=\"font-weight: 400;\">20%<\/span>\n<br \/><br \/><h2><b>2023 First-Year Expensing Limits<\/b><\/h2>\n<table>\n<thead>\n<tr>\n<th>Description<\/th>\n<th>Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7179 Expensing Limit<\/td>\n<td>$1,160,000<\/td>\n<\/tr>\n<tr>\n<td>\u00a7179 Property Cost Phaseout Begins<\/td>\n<td>$2,890,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<br \/><br \/><h2><b>2023 Long-Term Capital Gains and Qualified Dividends<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h3>2023 Long-Term Capital Gains Rate for Single<\/h3>\n<table>\n<thead>\n<tr>\n<th>Capital Gains Rate<\/th>\n<th>Income Range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td>$0 to $44,624<\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>$44,625 to $492,299<\/td>\n<\/tr>\n<tr>\n<td>20%<\/td>\n<td>$492,300 or more<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2023 Long-Term Capital Gains Rate for Married Filing Jointly* or Surviving Spouse<\/h3>\n<table>\n<thead>\n<tr>\n<th>Capital Gains Rate<\/th>\n<th>Income Range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td>$0 to $89,249<\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>$89,250 to $553,849<\/td>\n<\/tr>\n<tr>\n<td>20%<\/td>\n<td>$553,850 or more<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2023 Long-Term Capital Gains Rate for Head of Household<\/h3>\n<table>\n<thead>\n<tr>\n<th>Capital Gains Rate<\/th>\n<th>Income Range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td>$0 to $59,749<\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>$59,750 to $523,049<\/td>\n<\/tr>\n<tr>\n<td>20%<\/td>\n<td>$523,050 or more<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2023 Long-Term Capital Gains Rate for Married Filing Separately<\/h3>\n<table>\n<thead>\n<tr>\n<th>Capital Gains Rate<\/th>\n<th>Income Range<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td>$0 to $44,624<\/td>\n<\/tr>\n<tr>\n<td>15%<\/td>\n<td>$44,625 to $276,899<\/td>\n<\/tr>\n<tr>\n<td>20%<\/td>\n<td>$276,900 or more<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<br \/><br \/>\n<h2><b>2023 Estates and Trusts Tax Rate Schedules<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<table>\n<thead>\n<tr>\n<th>Taxable Income Range<\/th>\n<th>Tax Calculation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Not Over $2,900<\/td>\n<td>10% of the taxable income<\/td>\n<\/tr>\n<tr>\n<td>Over $2,900 but not over $10,550<\/td>\n<td>$290.00 plus 24% of the excess over $2,900<\/td>\n<\/tr>\n<tr>\n<td>Over $10,550 but not over $14,450<\/td>\n<td>$2,126.00 plus 35% of the excess over $10,550<\/td>\n<\/tr>\n<tr>\n<td>Over $14,450<\/td>\n<td>$3,491.00 plus 37% of the excess over $14,450<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNote: The 20% deduction for qualified business income passed through to an estate or trust reduces the estate\u2019s or trust\u2019s effective tax rate.\n<br \/><br \/><h2><b>Estate and Gift Tax Rates for Decedents Dying and Gifts Made in 2022 and 2023<\/b><\/h2>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<table>\n<thead>\n<tr>\n<th>Taxable Amount Over<\/th>\n<th>Taxable Amount Not Over<\/th>\n<th>Tax on Amount in 1st Column<\/th>\n<th>Rate of Tax on Excess Over Amount in 1st Column<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>$0<\/td>\n<td>$10,000<\/td>\n<td>$0<\/td>\n<td>18% of the taxable amount<\/td>\n<\/tr>\n<tr>\n<td>$10,000<\/td>\n<td>$20,000<\/td>\n<td>$1,800 plus<\/td>\n<td>20% of the excess over $10,000<\/td>\n<\/tr>\n<tr>\n<td>$20,000<\/td>\n<td>$40,000<\/td>\n<td>$3,800 plus<\/td>\n<td>22% of the excess over $20,000<\/td>\n<\/tr>\n<tr>\n<td>$40,000<\/td>\n<td>$60,000<\/td>\n<td>$8,200 plus<\/td>\n<td>24% of the excess over $40,000<\/td>\n<\/tr>\n<tr>\n<td>$60,000<\/td>\n<td>$80,000<\/td>\n<td>$13,000 plus<\/td>\n<td>26% of the excess over $60,000<\/td>\n<\/tr>\n<tr>\n<td>$80,000<\/td>\n<td>$100,000<\/td>\n<td>$18,200 plus<\/td>\n<td>28% of the excess over $80,000<\/td>\n<\/tr>\n<tr>\n<td>$100,000<\/td>\n<td>$150,000<\/td>\n<td>$23,800 plus<\/td>\n<td>30% of the excess over $100,000<\/td>\n<\/tr>\n<tr>\n<td>$150,000<\/td>\n<td>$250,000<\/td>\n<td>$38,800 plus<\/td>\n<td>32% of the excess over $150,000<\/td>\n<\/tr>\n<tr>\n<td>$250,000<\/td>\n<td>$500,000<\/td>\n<td>$70,800 plus<\/td>\n<td>34% of the excess over $250,000<\/td>\n<\/tr>\n<tr>\n<td>$500,000<\/td>\n<td>$750,000<\/td>\n<td>$155,800 plus<\/td>\n<td>37% of the excess over $500,000<\/td>\n<\/tr>\n<tr>\n<td>$750,000<\/td>\n<td>$1,000,000<\/td>\n<td>$248,300 plus<\/td>\n<td>39% of the excess over $750,000<\/td>\n<\/tr>\n<tr>\n<td>$1,000,000<\/td>\n<td>&#8211;<\/td>\n<td>$345,800 plus<\/td>\n<td>40% of the excess over $1,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNote: The mandatory application of the estate and gift tax unified credit to the tax imposed on taxable amounts up to the applicable exclusion amount effectively results in estate and gift taxes being imposed at a flat rate of 40% on any taxable amounts exceeding the basic exclusion amount of $12,920,000 for 2023.\n\n<\/div>\n<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-81f19d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81f19d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49c9de5\" data-id=\"49c9de5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8195cdd elementor-widget elementor-widget-spacer\" data-id=\"8195cdd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-162fa08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"162fa08\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4936bf2\" data-id=\"4936bf2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b9a2a1 elementor-widget elementor-widget-text-editor\" data-id=\"5b9a2a1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h2>2023 Applicable Exclusion Amount for Estate and Gift Tax<\/h2>\n<table>\n<thead>\n<tr>\n<th>Year of Transfer<\/th>\n<th>Applicable Exclusion Amount<\/th>\n<th>Credit Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2023<\/td>\n<td>$12,920,000 basic exclusion amount<\/td>\n<td>$5,113,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<br \/><br \/>\n<h2>2023 Gift Tax Annual Exclusion<\/h2>\n<table>\n<thead>\n<tr>\n<th>Year of Transfer<\/th>\n<th>Applicable Exclusion Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2023<\/td>\n<td>$17,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<br \/><br \/>\n<h2>Employer Plans (2023)<\/h2>\n<h3>Deferral Limits for Plans<\/h3>\n<table>\n<thead>\n<tr>\n<th>Plan Type<\/th>\n<th>Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a7401(k)<\/td>\n<td>$22,500<\/td>\n<\/tr>\n<tr>\n<td>\u00a7403(b)<\/td>\n<td>$22,500<\/td>\n<\/tr>\n<tr>\n<td>\u00a7457<\/td>\n<td>$22,500<\/td>\n<\/tr>\n<tr>\n<td>SIMPLE<\/td>\n<td>$15,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Catch-Up Contributions for Participants Age 50 or Older<\/h3>\n<table>\n<thead>\n<tr>\n<th>Plan Type<\/th>\n<th>Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Other Than SIMPLE Plans<\/td>\n<td>$7,500<\/td>\n<\/tr>\n<tr>\n<td>SIMPLE Plans<\/td>\n<td>$3,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Other Limits<\/h3>\n<table>\n<thead>\n<tr>\n<th>Description<\/th>\n<th>Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Qualified Plans \u2013 Annual Compensation Limit<\/td>\n<td>$330,000<\/td>\n<\/tr>\n<tr>\n<td>Defined Benefit Maximum Annual Benefit*<\/td>\n<td>$265,000<\/td>\n<\/tr>\n<tr>\n<td>Defined Contribution \u2014 Maximum Annual Addition<\/td>\n<td>$66,000<\/td>\n<\/tr>\n<tr>\n<td>\u201cKey Employee\u201d in Top-Heavy Plan<\/td>\n<td>$215,000<\/td>\n<\/tr>\n<tr>\n<td>To Determine Maximum Account Balance in ESOP Subject to 5-Year Distribution Period<\/td>\n<td>$1,330,000<\/td>\n<\/tr>\n<tr>\n<td>\u201cHighly Compensated Employee\u201d Threshold<\/td>\n<td>$150,000<\/td>\n<\/tr>\n<tr>\n<td>To Determine Additional Account Balance Increments for ESOP Subject to 5-Year Distribution Period<\/td>\n<td>$265,000<\/td>\n<\/tr>\n<tr>\n<td>SEP Compensation Threshold for Participation<\/td>\n<td>$750<\/td>\n<\/tr>\n<tr>\n<td>Definition of \u201cControl Employee\u201d for Fringe Benefit Valuation (Reg. \u00a71.61-21(f)(5)(i))<\/td>\n<td>$130,000<\/td>\n<\/tr>\n<tr>\n<td>Definition of \u201cControl Employee\u201d for Fringe Benefit Valuation (Reg. \u00a71.61-21(f)(5)(iii))<\/td>\n<td>$265,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<br \/><br \/>\n<h2>IRAs (2023)<\/h2>\n<h3>Traditional IRAs<\/h3>\n<table>\n<thead>\n<tr>\n<th>Description<\/th>\n<th>Range or Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Contribution Limit<\/td>\n<td>$6,500<\/td>\n<\/tr>\n<tr>\n<td>Catch-Up Contribution for Participants Age 50 or Older<\/td>\n<td>$1,000<\/td>\n<\/tr>\n<tr>\n<td>Deduction Phase-Out Range for Married Filing Jointly and Participant in Employer Plan<\/td>\n<td>$116,000-$136,000<\/td>\n<\/tr>\n<tr>\n<td>Deduction Phase-Out Range for Married Filing Jointly and Spouse in Employer Plan<\/td>\n<td>$218,000-$228,000<\/td>\n<\/tr>\n<tr>\n<td>Deduction Phase-Out Range for Single or Head of Household and in Employer Plan<\/td>\n<td>$73,000-$83,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Roth IRAs<\/h3>\n<table>\n<thead>\n<tr>\n<th>Description<\/th>\n<th>Range or Limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Contribution Limit<\/td>\n<td>$6,500<\/td>\n<\/tr>\n<tr>\n<td>Catch-Up Contribution for Participants Age 50 or Older<\/td>\n<td>$1,000<\/td>\n<\/tr>\n<tr>\n<td>Contribution Phase-Out Range for Married Filing Jointly<\/td>\n<td>$218,000-$228,000<\/td>\n<\/tr>\n<tr>\n<td>Contribution Phase-Out Range for Married Filing Separately<\/td>\n<td>$0-$10,000<\/td>\n<\/tr>\n<tr>\n<td>Contribution Phase-Out Range for Single or Head of Household<\/td>\n<td>$138,000-$153,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n*Note: For a participant who separated from service before January 1, 2023, the limitation for defined benefit plans under I.R.C. \u00a7415(b)(1)(B) is computed by multiplying the participant&#8217;s compensation limitation, as adjusted through 2022, by 1.0833.\n\n<\/div>\n<br \/><br \/>\n<h2>2023 Interest rates<\/h2>\n<span style=\"font-weight: 400;\">Interest rates charged by the Internal Revenue Service will be increasing Oct. 1, 2023. For individuals, the rate for overpayments and underpayments will be 8% per year, compounded daily.<\/span>\n\n<span style=\"font-weight: 400;\">Other charges include:<\/span>\n<ul>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8% for overpayments (payments made in excess of the amount owed), 7% for corporations.<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5.5% for the portion of a corporate overpayment exceeding $10,000.<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8% for underpayments (taxes owed but not fully paid).<\/span><\/li>\n \t<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% for large corporate underpayments.<\/span><\/li>\n<\/ul>\n<span style=\"font-weight: 400;\">For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.<\/span>\n\n<span style=\"font-weight: 400;\">Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points.<\/span>\n<br \/><br \/>\n<h2>2023 Foreign Earned Income<\/h2>\nFor tax year 2023, the maximum foreign earned income exclusion is the lesser of the foreign income earned or $120,000 per qualifying person.\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Table of Contents Filing Deadlines for 2023 Tax \/ Information Returns Type of Return (calendar year) Due Date Extended Due Date Notes To Employer \u2013 Form W-2* January 31, 2023 1 non-automatic 30-day extension Due date for providing W-2 to employees and to SSA. To Recipient \u2013 Form 1099-NEC** January 31, 2023 1 non-automatic 30-day [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3449,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/3444"}],"collection":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/comments?post=3444"}],"version-history":[{"count":22,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/3444\/revisions"}],"predecessor-version":[{"id":3467,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/3444\/revisions\/3467"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/media\/3449"}],"wp:attachment":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/media?parent=3444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/categories?post=3444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/tags?post=3444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}