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Blue J Tax

Analytics for tax positions

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How Blue J Tax Works

Blue J Tax helps you accurately validate and substantiate your tax position.
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Input your scenario

Fill out a brief questionnaire with the facts of your tax situation.

Run the analysis
Run the analysis

Blue J Tax uses AI to predict the correct position with greater than 90% accuracy.

Support your position
Validate your position

Test the impact of different factors and review similar cases.

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Substantiate your position

Download a report of the prediction to serve as an independent assessment. 

 

Tax issues covered

Economic Substance

Does a transaction have economic substance for tax purposes?

Global Intangible Low-Taxed Income (GILTI)

Is an entity subject to tax under the newly enacted Global Intangible Low-Taxed Income (GILTI) regime?

§ 1031 Exchange Requirements

Does a property transaction meet the requirements for tax-deferred treatment pursuant to § 1031?

Debt vs. Equity

Is an interest in a corporation debt or equity for federal tax purposes?

COVID-19 Tax Relief Navigator

What are the tax relief programs available to individuals and businesses under the COVID-19 legislation?

Transfer Pricing

Find cases in which transfer pricing was discussed in the context of federal income taxation.

Step Transaction Doctrine

Should multiple transactions be treated as a single taxable event?

§ 6662 Accuracy Related Penalty: Reasonable Cause and Good Faith

Can a taxpayer use the reasonable cause and good faith defense to avoid the accuracy-related penalty for an underpayment of tax pursuant to IRC § 6662?

Worker Classification

Is a worker an employee or an independent contractor for tax purposes?

Trust Fund Recovery Penalty

Is a person liable to pay the Trust Fund Recovery Penalty pursuant to § 6672?

Nonresident Trade or Business

Is a nonresident alien individual or foreign corporation engaged in a trade or business within the United States for federal taxation purposes?

Real Estate

Is a piece of real property a “capital asset” under Section 1221(a)(1) of the IRC?

Deductibility of Trade or Business Expenses

Is a trade or business expense an ordinary and necessary expense under § 162(a)?

Unrelated Business Income Tax

Is an exempt organization obligated to pay tax on income generated from an unrelated trade or business pursuant to § 511?

US Residency
Is an individual a U.S. resident alien for the purpose of federal income tax?
Worker Classification

Is a worker an employee or an independent contractor for tax purposes?

Tax-Free Reorganizations: Continuity of Business Enterprise

Does a corporate reorganization meet the continuity of business enterprise requirement for a § 368 tax-free reorganization?

Research Credit Case Finder

Find cases discussing the Tax Credit for Increasing Research Activities (R&D Credit).

Research Credit Navigator: Qualified Activities

Is an activity eligible for the Tax Credit for Increasing Research Activities (R&D Credit)?

Constructive Receipt of Income

Does a taxpayer have constructive receipt of income in the relevant tax year for federal taxation purposes?

Assignment of Income - Income from Services

Is income earned by the transferor’s services taxable to the transferor or transferee after assignment, pursuant to the assignment of income doctrine?

§ 1031 Exchange Calculator

What will be a taxpayer's recognized capital gain/loss, deferred capital gain/loss, and basis in replacement property in a given § 1031 exchange scenario?

§ 1031 Exchange Issues

Find cases discussing legal issues arising from § 1031 exchange requirements.

§ 1031 Exchange: Held for Productive Use or Investment

Is real property "held for productive use or investment" for the purposes of a tax-deferred exchange pursuant to § 1031?

De Facto Partnerships

Does an arrangement between parties constitute a “partnership-in-fact” for federal tax purposes?

Insurance Arrangement

Does an arrangement between parties constitute insurance for federal taxation purposes?

§ 162 Trade or Business

Is a person's activity a "trade or business" within the meaning of § 162(a)?

Assignment of Income - Income from Assets or Business

Is asset or business-derived income taxable to the transferor or transferee after assignment, pursuant to the assignment of income doctrine?

All-Events Test: Income

Has an item of income accrued by a given tax year?

Innocent Spouse Relief

Can a person obtain tax relief as an "innocent spouse?"

Base Erosion and Anti-Abuse Tax (BEAT)

Is a corporation subject to tax under the newly enacted Base Erosion and Anti-Abuse Tax (BEAT) regime?

CFC and PFIC Rules

Is a corporation a controlled foreign corporation or a passive investment foreign company for the purposes of the Internal Revenue Code?

All-Events Test: Expenses

Has an expense accrued by a given tax year?

All-Events Test: Economic Performance

Has economic performance occurred in a given tax year as required by the all-events test?

Richter

Using tools like Tax Foresight allows us to fulfill our promise of providing the best service we can.

Jenna Schwartz, Senior Manager
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What is the correct treatment of your tax file?


Blue J Tax's predictive tools enable you to:

  1. Support your tax position with data-backed predictions
  2. Gain unparalleled insights into patterns in case law
  3. Access the same insights as leading private firms and public bodies
  4. Standardize research quality across your firm

 

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