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

Assigned posts

Articles by Hortense Manning

What Is Pass-Through Billing and How Does It Work?How to Tell If You Took the Standard Deduction or ItemizedForm 8865 Filing Instructions for U.S. ShareholdersIRS Rules for Donor Advised Funds and Tax DeductionsWhat Is a 404(a) Deduction for Retirement Plan Contributions?Are Insurance Claims Considered Taxable Income?Can You Write Off Luxury Bags on Taxes?Are Home Health Aides Tax Deductible?When Must Sales Tax Be Collected on Products?How to Calculate and File the NYC Unincorporated Business TaxHow a 1039 Tax Exchange Defers Gain on Involuntary ConversionsWhat Does Code B on a 1099-R Mean for Taxes?How to Complete the IRS Form W-4V Voluntary Withholding RequestWhat Is the Penalty for an HSA Withdrawal?Why Is There an 810 Refund Freeze With No Tax Return Filed?How to Read and Use Your SSA-1099-SM for TaxesThe Structure of Federal Individual Income TaxationWhat Political and Lobbying Expenses Are Deductible?Biden Budget Seeks to Close Crypto Tax Loss LoopholeWhat to Do If You Receive an IRS Notice CP21CWhat Is IRS Form 5305 for Retirement Plans?Foreign Tax Credit vs. Deduction: Which Is Better?What to Do If Your Form 1095-A Is WrongAre Maintenance Fees Tax Deductible?What Happens If I Overpay Estimated Taxes?Do You Have to Pay Social Security Tax After Age 66?What Is the Special Depreciation Allowance?Can I Claim My Stepson on Taxes If Not Married?Tax Consequences of a Rev Rul 99-5 Situation 1How to Change From Accrual to Cash Basis on a Tax Return