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IRS Updates Form 1099-K FAQs for OBBBA’s New Reporting Thresholds

IRS Updates Form 1099-K FAQs for OBBBA’s New Reporting Thresholds

The IRS has published new FAQs to reflect OBBBA's reinstated 1099-K reporting threshold of over $20,000 and more than 200 transactions. Learn how payment platforms, online marketplaces and others can prepare for compliance challenges amid varying state requirements.
IPOs in 2025: Finding the right moment in a rebounding market

IPOs in 2025: Finding the right moment in a rebounding market

RSM US analyzes recent U.S. IPO activity in 2025 with insights into how to understand the market and factors to consider when going public. Learn more.
IRS offers penalty relief for 2025 tip and overtime reporting requirements

IRS offers penalty relief for 2025 tip and overtime reporting requirements

RSM US explains 2025 tax reporting relief for the no tax on tips and no tax on overtime provisions in OBBBA.
Proposed sourcing rules for borrow fees in lending and repo transactions

Proposed sourcing rules for borrow fees in lending and repo transactions

IRS Notice 2025-63 clarifies borrow fee sourcing in securities lending and repo deals, tying income source to recipient's residence for tax purposes.
Outsourcing for multifamily offices

Outsourcing for multifamily offices

RSM's Family Office Managing Director Adam Lurie discusses outsourcing for multifamily offices to unlock efficiencies and growth. Read more.
Establishing an AI strategy and implementation plan that fits your organization

Establishing an AI strategy and implementation plan that fits your organization

RSM outlines four steps to establishing an AI strategy and implementation plan that can right-size your AI investments and priorities. Read more.
It’s time for IT to lead transformation

It’s time for IT to lead transformation

CIOs must shift from reactive IT to strategic leadership. Learn how AI readiness and governance drive enterprise growth.
Cybersecurity hygiene and risk mitigation for bank ecosystems

Cybersecurity hygiene and risk mitigation for bank ecosystems

RSM US examines cybersecurity hygiene for bank ecosystems.
Proposed regulations remove look-through rule for qualified investment entities

Proposed regulations remove look-through rule for qualified investment entities

Proposed regulations remove the need to trace foreign ownership through domestic corporations. The ability to rely on the proposed rules retroactively to April 25, 2024, provides immediate planning opportunities.
Updated publication on fundamentals of debt classification

Updated publication on fundamentals of debt classification

Our updated Financial Reporting Insights, Fundamentals of debt classification, is designed to assist entities in determining the appropriate classification of debt.
Building a narrative: Carve-out numbers are the easy part—it’s the story that sells

Building a narrative: Carve-out numbers are the easy part—it’s the story that sells

RSM US explores how operational readiness enhances carve-out value through strategic storytelling. Learn more.
Nonprofits face challenges due to government funding cuts

Nonprofits face challenges due to government funding cuts

Government funding cuts disrupted nonprofits reliant on government support during the first half of 2025.
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