Smart Charts™ provide tax practitioners with information on hundreds of critical tax topics at both the state and federal levels. The content is authoritative, comprehensive, easy-to-understand and searchable. With Smart Charts, you save valuable time and work more efficiently.
Now, Smart Charts are even smarter. New content and tools make this valuable research resource richer than ever. In addition, improved navigation makes it quicker to find the information you need.
Watch a tour of the latest enhancements, then take a closer look at what's new:
Smart Charts now have a more contemporary look that is not only visually appealing, but also designed to help you increase productivity.
- Items change color upon selection
- Sleek and modern icons placed in easy-to-find locations
- Expand and collapse results more easily
- Conveniently placed "information" button
We know how hectic your days can get. The new design is optimized for your desktop, laptop, smartphone or other mobile device.
- The new design is streamlined for mobile devices – the updated look and feel provides consistency whenever and wherever you do your research
- Superior portrait and landscape views
The new navigation bar at the top makes Smart Charts even easier to use.
- Enhanced "find" capabilities make searching chart results simple and intuitive
- GPS-like user interface helps determine where you were, where you are now and where you're going
- Reset your search with the new, easy-to-access reset button
- Hover-over descriptors provide convenient explanations
Legislative Points of Entry
Six new legislative entry points provide topical access to legislative summaries, explanation and analysis, starting with tax years 2010 and 2011. Search by:
- Legislative development: Primary Smart Charts also feature client letters
- Development by effective date, by act of provision
- Development by expiration date, by act of provision
Federal Current Developments by Code Section
A new Smart Chart provides code heads with all the new developments for a given code section within a calendar year. It includes links to:
- Tax Day stories about that development
- The Standard Federal Tax Reporter and the Tax Research Consultant
Federal and State Current Developments by Date
Simply select the date and jurisdiction for the results you need.
New State Business Income Tax Smart Chart Topics
A total of 19 new topics, in three areas, including:
- Net Operating Loss
- Carry forward and carry back periods
- Federal deduction
- Mergers and acquisitions
- Special classes of taxpayers
- State deductions
- Waivers of carry back periods
- Statute of Limitations
- Audits and assessments
- Wavier of extension agreements
- Preparer Penalties
- Client information disclosures