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 Is a Substitute Tax Return and How Does It Work?What Are the Contribution and Benefit Limits Under IRC 415?How to Calculate the Home Office Deduction What Is a Deferred Loss and When Is It Recognized?What Other Tax Credits Can I Claim?How to Set Up a SEP IRA for a Partnership What Are the Reporting Requirements Under IRC 6050W?Above the Line vs. Below the Line Deductions Do Credit Card Companies Report Cash Payments to IRS?What Is a Qualified Opportunity Fund?What Is the Melrose Property Tax and How Is It Calculated?Where to Mail Form 4852 With Your Tax Return How to Report Conversion of Rental Property to Personal Use What Does Box 7 on Form 1098 Mean?Is a Charge-Off Considered Income for Taxes?K-1 State Filing Requirements for Non-Residents Which Tax Regime Is Better for Your Business?What Are Original Issue Discount Bonds?How to Claim a Section 216 Deduction for a Co-op How to Properly Account for Use Tax How to Claim a Refund From the Franchise Tax Board What Is the IRS Definition of Investment Property?Is the IRS Collecting Back Taxes During the Pandemic?How Much Tax Do You Pay on $400 of Income?When Can a Debt Instrument Generate an Ordinary Loss?Did the Child Tax Credit for Pregnant Moms Act Pass?What to Do If You Get a Suspicious Tax Services Alert Email How to File First Year Taxes as a Sole Proprietor How Long Can You File Jointly After a Spouse Dies?What Does the 1099-R Box 15 State Number Mean?