Tax News & Views: Health Care Edition

Disaster Relief Payments

Deloitte has a wide range of resources on various topics that may impact tax-exempt organizations, including remote workforce. The COVID-19 pandemic has dramatically increased the shift to a remote workforce. Organizations now have to address the implications of a remote workforce, which may present a myriad of tax issues and complications. This article provides a summary of some resources on the topic of having a remote workforce. Deloitte.com contains various thoughtware designed to help organizations think through strategy, policy, operations and compliance with having a remote workforce.

2021 Return to Workplace Survey

In April of 2021 Deloitte launched a survey asking our clients how they were approaching their return to the workplace. The survey covered timing, health and safety measures, business travel policies, new normal work models and more. The results of the survey shares results based on various industries including the Life Sciences and Health Care industry.

The Impact of Work from Home Survey

The COVID-19 pandemic has had an impact on the way that society has worked. The pandemic created many remote workers overnight and organizations have had to develop policies and procedures to address the newly created remote workforce. Deloitte Tax has conducted a 2020 survey on remote workers and its impact on payroll and employment tax. Review the analysis and results of these surveys.

State and Local Indirect tax and COVID-19 Implications

The work from home environment that was created by COVID-19 has an impact on the indirect tax landscape. With the change where employees work, there are various challenges that have emerged in the sales and use tax, gross receipts tax, excise and other indirect taxes. Deloitte.com provides guidance on how to find the right strategy and processes to help navigate the indirect tax issues.

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2022 Annual Audit Plan
The Treasury Inspector General for Tax Administration (“TIGTA”) released its fiscal year 2022 annual audit plan that provides the audit priorities to the Internal Revenue Service, Congress and other interested parties. The Audit plan includes 140 new and in process audits, which includes audits in the Tax Exempt and Government Entities category. Some of the priorities for tax-exempt organizations include the following:

• Tax-exempt compliance for organizations that filed the streamlined application for recognition of exemption under section501(c)(3)
• Federal, State and Local governments’ employment tax compliance
• Employee plans examination workload
• Enforcement program for tax-exempt organizations that participate in illegal activities
• Exempt organization customer service operations
• Exempt organizations function’s oversight of tax-exempt organizations that receive written advisories when examined
• Sponsoring organizations’ tax compliance
• Quality review processes for section 501(c)(3) applications for tax-exempt status

TE/GE Priorities for FY 2022
The Tax Exempt and Government Entities (“TE/GE”) released Publication 5313 with its priorities for fiscal year 2022. In fiscal year 2022, TE/GE with an increase in workforce, plans to expand the outreach to the exempt sector and increase the enforcement staff. The priorities focused on the following areas:

• Strengthen Compliance Activities
• Improve Operational Effectiveness
• Maintain a Taxpayer-Focused Organization
• Ensure Awareness and Collective Understanding
• Leverage Technology and Data Analytics
• Develop Our Workforce
  

Additional Resources

Deloitte Center for Health Solutions
The source for health care insights: The Deloitte Center for Health Solutions (DCHS) is the research division of Deloitte’s Life Sciences and Health Care practice. The goal of DCHS is to inform stakeholders across the health care system about emerging trends, challenges, and opportunities.

Health Forward blog
Connect to the forces of change across life sciences and health care today. Explore our latest leadership insights to stay ahead of industry trends and key issues on health care, medtech, and biopharma.

Related highlights

Employment tax compliance: Year-end hot topics
As 2021 comes to a close, year-end employment tax reporting may be more complex than usual this year. What should companies factor into their planning? Participants will examine complexities of year-end employment tax reporting, identify time-sensitive compliance issues, and recognize ways that compliance can impact employee experience.

Tax transformation trends survey: Talent in focus
As tax continues to play a bigger role in supporting strategic decisions and driving value, tax talent has hit a crucial turning point. In response, tax leaders are targeting accelerated transformation of the function’s operations. In this session, participants will discover considerations to help them accelerate their talent transformation for the future of tax. This research is part of a series Deloitte is producing around tax operations, talent, and technology strategies.

State pass-through entity taxes: Implications for entities and their owners
A number of states have enacted an elective pass-through entity tax regime including California, Illinois, and New York. Participants will be able to identify states that have enacted or have existing proposals to enact a pass-through entity tax and the potential impact of such elections, discuss the federal and state tax treatment of making a pass-through entity tax election, and analyze the impact of the election on various structures.

2021 Multistate tax developments
With the next round of substantial federal and state tax law changes in process, companies need to identify the changes that may affect their organization to help manage their state tax posture. What areas are states focused on during these changing times? Participants will gain insights into the ever changing and complex state tax landscape affecting multinational businesses and position their company to properly comply with these new provisions.