Tax Law Author

Hortense Manning

Hortense Manning is a seasoned tax attorney with expertise in corporate and international tax law. She has represented numerous multinational corporations and high-net-worth individuals in complex tax matters. Hortense is a frequent speaker on tax-related topics and has published several articles in leading tax journals.

Credentials

J.D., Harvard Law School, LL.M. in Taxation

15+ yearsCorporate TaxInternational Tax

Articles by Hortense Manning

What Are the IRS Related Party Transaction Rules?Capital Lease Tax Treatment According to the IRS What Are Nondividend Distributions?How to Report an IRS Form 1099-A on Your Tax Return ¿Cuál es el número de IRS en español?IRA Withdrawal Rules and Taxes After Age 80 How to Apply the High Tax Kickout on Form 1116 Tax Consequences of Contributing Property to a Partnership What Is the APB 23 Assertion for Deferred Taxes?Does Airport Parking Count as a Company Expense?How to Deduct Self-Employed Health Insurance With a 1095-A Are 401(k) Deferrals Subject to FICA Taxes?Are Spousal Survivor Benefits Taxable Income?How to Calculate and File the Affordable Housing Surcharge Tax Can You Write Off Funeral Expenses on Your Taxes?Are Wages Calculated Pre or Post Tax?Are Sorority Dues Tax Deductible?What Happens When You Report Someone to the IRS?Do I Have to File 1099-NEC to Both State and Federal?How to Report Undetermined Term Transactions for Noncovered Tax Lots Do You Issue a 1099 to a Foreign Contractor?The Cash Receipts and Disbursements Method of Accounting What Is a Tax Managed Fund and How Does It Work?Can You Get Taxes Back From Receipts?How to Read and Report a 1099 Consolidated Statement Do You Charge Sales Tax on Lawn Mowing?How the Section 163(j) Carryforward Works How to Get Property Tax Assistance for COVID Hardship IRS Publication 970: Tax Benefits for Education Do You Have to File a 1099-INT for a Minor Child?