Tax Resources for Accountants and Small Businesses (U.S.)
Education Requirements Requirements: Category PTIN Tax Compliance Check Background Check Competency Test Continuing Education Attorneys X X CPAs X X Enrolled Agents X X Registered Tax Return Preparers X X X X X Supervised...
IRS advised truckers and other owners of heavy highway vehicles that their next federal highway use tax return, usually due Aug. 31, will instead be due on Nov. 30, 2011. Because the highway use...
U.S. persons are required to file a Report of Foreign Bank and Financial Accounts (FBAR), Treasury Department Form TD F 90-22.1, each year if they have a financial interest in or signature authority over...
IRS announced that interest rates for the calendar quarter beginning July 1, 2011, will remain the same as in the previous quarter. The rates will be: four (4) percent for overpayments [three (3) percent...
Form 8955-SSA (2009) Form 8955-SSA Instructions (2009) Form 8955-SSA 2-D Barcode Standards (1/14/2011) Rev. Proc. 2011-31, Publication 4810, contains information required to file Form 8955–SSA through the IRS FIRE (Filing Information Returns Electronically) system....
FORM 2848 If your organization will be represented by a third party, whether in person or by correspondence, you must file a power of attorney specifically authorizing the individual to represent your organization. Form...
Copies of previously filed original (and, if applicable, previously filed amended) federal income tax returns for tax years covered by the voluntary disclosure. Complete and accurate amended federal income tax returns (for individuals, Form...
What are some of the civil penalties that might apply if I don’t come in under voluntary disclosure and the IRS examines me? How do they work? Depending on a taxpayer’s particular facts and...
List of Principal Business Activities and codes that classify a company by the type of activity that is needed by the Internal Revenue Code. They are based on the North American Industry Classification System.
Form 941 (Rev. January 2011) Employer’s Quarterly Federal Tax Return Instruction 941 (Rev. January 2011) Instructions for Form 941, Employer’s Quarterly Federal Tax Return Forms 941, 940, Employment Taxes
2010 Form 1065 U.S. Return of Partnership Income 2010 Instruction 1065 Instructions for Form 1065, U.S. Return of Partnership Income “Where to File Your Taxes” (for Form 1065) Partner’s Instructions for Schedule K-1 (Form...
IRS Tax Law Issues Multistate Tax Commision U.S. Department of the Treasury U.S. Department of Justice – Tax Division
The Small Business Jobs Act of 2010 was enacted on September 27, 2010. The SBJA contains some tax provisions that take effect this year. Other tax provisions will be implemented during the next several...
Information you will need in preparing 2010 Federal Income Tax Return. Publication 17 – Introductory Material What’s New for 2010 Reminders Introduction Icons. Ordering forms and publications. Tax questions. Part One – The...
New regulations require all paid tax return preparers (attorneys, CPAs, and enrolled agents) to apply for a Preparer Tax Identification Number (PTIN) before preparing any federal tax returns in 2011. Notice 2011-11 (PDF): Relief...
The 2011 Offshore Voluntary Disclosure Initiative (OVDI) is offered to those taxpayers with offshore accounts or assets. Please follow the new process outlined below. Pre-Clearance: Taxpayers or representatives may fax to the IRS Criminal...
The Internal Revenue Service announced a special voluntary disclosure initiative designed to bring offshore money back into the U.S. tax system and help people with undisclosed income from hidden offshore accounts get current with...
1. Microsoft Excel spreadsheet for US Federal Income Tax Form 1040 Free Federal Income Tax Form 1040 (Excel Spreadsheed) Schedule A: Itemized Deductions • Schedule B: Interest and Ordinary Dividends • Schedule C: Profit...
Title 26—Internal Revenue Code from U.S. House of Representatives Caution: Please click here to read IRS explanation Title 26 – (Complete title) Title 26 – Internal Revenue Code Chapter 1 – Normal Taxes and...
IRS forms and publications