AICPA Supported Due Dates Simplification Bill Introduced in Congress
On February 28, 2013, H.R. 901 and S. 420, Tax Return Due Date Simplification and Modernization Act of 2013, were introduced in the 113th Congress by Rep. Lynn Jenkins (R-KS), and Senators Mike Enzi (R-WY) and Jon Tester (D...
Published on March 06, 2013
Summary of 2013 Due Dates Proposed Legislation
This is a summary of HR 902 and S. 420, the due dates legislation introduced in 2013 by Representative Jenkins and Senators Enzi and Tester
Published on March 07, 2013
AICPA Recommends Change to Return Due Dates
This page provides history, background and links related to the recommendation to change the due dates for certain tax returns
Published on June 11, 2013
The Accrual Basis to Cash Basis Worksheet
The Accrual Basis to Cash Basis Worksheet is a tool to assist you in computing the cash basis income in any given period. It can be used during the year to provide year-to-date cash basis income for planning opportunities.
Published on March 30, 2012
AICPA Comments on Form 990 Redesign
June 4, 2004. This AICPA letter to the acting director of the IRS Exempt Organizations Division makes suggestions for redesigning Form 990.
Published on June 06, 2013
FBAR Due Date Approaching Fast - June 30, 2011
Reminder - Report of Foreign Bank and Financial Accounts (FBAR) for calendar year 2010 must be received by Treasury on or before June 30, 2011. Also, certain FBARs for calendar 2009 and earlier years that were deferred for those with signature authority over, but no finanical interest in, a foreign financial
Published on October 24, 2011
IRS Delays Due Date for Choosing Basis Allocation for Decedents Dying in 2010
The IRS announced that it is delaying the due date for Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, past its original April 18 due date, but did not announce what the new...
Published on April 01, 2011
Exempt Organizations November 15, 2012 Due Dates Approaching and Available Resources
Reminders about approaching due dates for November 15, 2012 for exempt organizations filing Forms 990, 990-EZ, or 990-PF, as well as various significant changes for 2011 and various IRS resources
Published on November 05, 2012
Final Regs on EITC Due Diligence Issued
The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit
Published on December 20, 2011
Overview on Due Dates Legislation
This page is an overview on the due dates legislation
Published on May 20, 2013
Act Quick! Due Date January 17, 2012 for Reporting of Organizational Activities During 2011 Affecting Basis of Securitie...
Companies need to act quickly. The due dates to Form 8937 to report various organizational activities affecting basis of securities, as per Section 6045B, for 2011 activities had been deferred until January 17, 2012. The form...
Published on January 19, 2012
IRS Gives Transitional Relief to Form 8937 Filers
The IRS announced that, due to its late release of the required form, it will not impose penalties on issuers of stock who report incorrect 2011 information required under Sec. 6045B, as long as...
Published on January 13, 2012
Trade Bills Pass Congress with Tax Provisions
The EITC due diligence penalty will increase to $500 under a bill passed by Congress Oct. 12
Published on October 14, 2011
AICPA Requests Relief Due to Impact of Hurricane Irene
The AICPA submitted a letter to the IRS on August 30, 2011 requesting relief for those taxpayers and tax preparers with September 15 2011 filing deadlines, who were impacted by Hurricane Irene.
Published on August 31, 2011
Corporations and Shareholders Tools and Aids
This section contains various documents related to corporations and shareholders taxation that are intended to assist tax practitioners, including articles, checklists, tools and other practice aids.
Published on May 21, 2013