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IRS Announces Release Date for 1040 Modernized E-File Program

Article The IRS has announced a release date of August 2009 for the modernized e-file (MeF) Form 1040
Published on May 10, 2010

IRS Oversight Board Says 80% E-File Goal Will Not Be Met

Article The IRS Oversight Board released its Electronic Filing 2010 Annual Report to Congress and concluded that the goal that 80% of all major tax return types be electronically filed will likely not be met by 2012.
Published on May 03, 2011

IRS Announces Phase-in of Mandatory E-Filing

Article The Worker, Homeownership, and Business Assistance Act mandates e-filing by almost all return preparers; it requires any return preparer who files more than 10 individual income tax returns per year to e-file those returns, starting in 2011
Published on January 28, 2011

IRS Issues Final Regs. and Guidance on Mandatory E-Filing Requirements

Article The IRS issued final regulations and several pieces of guidance relating to the requirement that return preparers e-file tax returns, starting this year. The final regulations require specified tax return preparers to e-file if they reasonably expect to file 100 or more income tax returns in...
Published on October 04, 2011

False Tax Returns, Mail Fraud, and Money Laundering

Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
Published on February 01, 2011

Time to Start Planning for the 2011 Tax Filing Season

Article ...for the 2011 tax filing season. There are significant issues on the horizon, including the pending requirement for all preparers to obtain a preparer tax identification number (PTIN), the e-file mandate for tax return preparers filing individual tax
Published on January 28, 2011

A Record-Breaking Year for e-Filing

Article 2007 was another record-breaking year for tax returns filed electronically with the IRS.
Published on May 02, 2010

IRS Will Stop Providing Debt Indicators Exploring Ways for Taxpayers to Use Refunds to Pay Preparers

Article The IRS announced that it will stop providing “debt indicators” to tax preparers and associated financial institutions.
Published on October 05, 2010

New Requirements for 2006 Business Filers

Article ...Editor: John L. Miller, CPA When filing 2006 corporate tax returns, many businesses will encounter new IRS requirements that significantly affect how they file. Some filers of Forms 1120, U.S. Corporation Income Tax Return, and 1120S, U.S. Income Tax Ret
Published on July 13, 2010

The Administrations Fiscal-Year 2012 Revenue Proposals

Article This column reviews proposals for the FY 2012 U.S. federal budget, with a focus on a number of tax administration initiatives being proposed by the Obama administration.
Published on July 05, 2011

Additional Time for Filing Automatic Accounting Method Changes

Article While taxpayers generally must obtain the IRS’s consent to change an accounting method for federal income tax purposes, the IRS grants automatic consent for certain accounting method changes, provided the taxpayer complies with certain procedures.
Published on April 01, 2013

Tax Law Changes Delay Start of Filing Season for Some Taxpayers

Article The IRS has warned taxpayers that it will not be accepting certain 2010 individual tax returns until mid- or late February, due to tax law changes enacted by Congress late in 2010. Taxpayers affected include all those who itemize deductions on Schedule A, as well as those who take certain
Published on February 01, 2011

ETAAC Makes Recommendations to Congress, Including Mandatory E-Filing

Article The Electronic Tax Administration Advisory Committee made 10 recommendations to help the IRS achieve its goal that 80% of all tax and information returns be e-filed
Published on January 28, 2011

IRS PTIN Renewal Process Opens in October

Article Beginning in October 2011, the IRS PTIN database will be available for CPAs (and their employees) to obtain or renew their PTINs for the 2012 filing season.
Published on April 17, 2012

Check-the-Box Relief for Certain Foreign Entities Electing Flowthrough Treatment

Article The IRS provided relief to certain foreign eligible entities that made erroneous entity classification elections (check-the-box elections) based on a mistaken understanding of the number of owners as of the effective date of the election.
Published on January 28, 2011

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