Start a case in the Tax Court
You must file a petition to begin a case in the Tax Court. A party who files a petition in response to an IRS notice of deficiency or notice of determination is called the...
Accounting Portal Articles
AccuWage Software 2011
AccuWage/AccuW2C is free software from Social Security. AccuWage is for use with Electronic Filing W-2 – EFW2 AccuW2C is for use with Electronic Filing W-2c – EFW2C The software allows you to check W-2...
Forms W-2/W-3 Online – ELECTRONIC W-2 FILING
Forms W-2/W-3 Online
Form W-2 Wage and Tax Statement
Form W–2 Wage and Tax Statement
Reebok Refunds – Refunds Available for Reebok EasyTone or RunTone Shoes or Apparel
The Federal Trade Commission charged Reebok with making claims about EasyTone and RunTone shoes that the company couldn’t support. According to the FTC, Reebok claimed that using these products would strengthen and tone leg...
How to Avoid Fraud in the U.S. Visa Lottery Program
There are many ways to legally immigrate to the United States, but only one of them depends completely on luck: the congressionally mandated visa lottery, which offers 50,000 green cards to people from certain...
Number of Nonemployer Firms Shrinks Again in 2009, Census Bureau Reports
The number of nonemployer businesses, those without paid employees, declined by more than 260,000 between 2008 and 2009 across the United States, according to new data from the U.S. Census Bureau. Real estate agents,...
US Labor Department postpones revising wage calculations for H-2B program
The U.S. Department of Labor s Employment and Training Administration announced a 60-day postponement of the effective date for the final rule concerning the wage methodology for the temporary nonagricultural employment H-2B program. The...
Ranking State and Local Sales Taxes
Five states do not have a statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Four of these five (all but Alaska) do not allow localities to charge a local sales tax. Read...
New York State Nonresident Audit Guidelines
A New York State resident taxpayer is responsible for reporting and paying New York State personal income tax on income from ALL sources regardless of where the income is generated, or the nature of...
Ohio Use Tax Amnesty Program
The amnesty program begins October 1, 2011 and ends May 1, 2013. WHAT IS CONSUMER’S USE TAX? Consumer’s use tax must be paid on all taxable purchases of tangible personal property or services used,...
B notice Q&A
Publication 1281 What is a “B” Notice? AA… A “B” Notice is a backup withholding notice. There are two “B” Notices — the First “B” Notice and the Second “B” Notice. You must send...
Backup Withholding for Missing and Incorrect Name/TIN(s) Publication 1281
Publication 1281 What payments are subject to backup withholding? a) Rents and commissions, non-employee compensation for services, royalties, reportable gross proceeds paid to attorneys and other fixed or determinable gains, profits, or income payments...
IRS Releases Specifications for Registered Tax Return Preparer Test
The test is part of an ongoing effort by the IRS to enhance oversight of the tax preparation industry. Preparers who pass this test, a background check and tax compliance check as well as...
IRS return preparer test specificatons
IRS return preparer test specificatons – August 31, 2011 Registered Tax Return Preparer (RTRP) test will focus on the ethical responsibilities of federal tax return preparers and the completion of Form 1040 series along...
The Delinquent Taxpayer Accountability Act – California – Assembly Bill 1424
The Delinquent Taxpayer Accountability Act
New Voluntary Worker Classification Settlement Program
The Internal Revenue Service launched a new program that will enable many employers to resolve past worker classification issues and achieve certainty under the tax law at a low cost by voluntarily reclassifying their...
Guidance to Further Implement Return Preparer Oversight
The IRS released Notice 2011-80, which provides that PTINs must now be renewed on a calendar year basis. All PTIN holders must renew their numbers using the online PTIN application or paper Form W-12...
The Internal Revenue Service issued guidance designed to clarify the tax treatment of employer-provided cell phones.
The guidance relates to a provision in the Small Business Jobs Act of 2010, enacted last fall, that removed cell phones from the definition of listed property, a category under tax law that normally...
Notice 2011-72 Tax Treatment of Employer-Provided Cell Phones
PURPOSE This notice provides guidance on the tax treatment of cellular telephones or other similar telecommunications equipment (hereinafter collectively “cell phones”) that employers provide to their employees primarily for noncompensatory business purposes. BACKGROUND Section...