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    Form 5471 Penalties

    Article This item discusses the importance of timely filing federal income tax returns that include Form 5471, regardless of whether the return shows a balance due, because of the extensive penalties for failure to comply with the reporting requirements
    Published on April 01, 2011

    Form 1042 Information Reporting Requirements

    Article Taxpayers have an obligation to file information reporting forms to report certain payments to nonresident individuals, foreign corporations, foreign partnerships, and certain foreign fiduciaries, estates, and trusts
    Published on April 01, 2008

    Form W-2 Reporting Requirement Extended for Employer-Sponsored Group Health Plans

    Article The IRS announced that employers will not be required to report the cost of employer-sponsored coverage on Forms W-2, Wage and Tax Statement, issued for 2011, due to the difficulty in preparing payroll systems for the requirement
    Published on January 01, 2011

    Form 1042-S Penalties

    Article Beginning with the 2011 tax year, the IRS has doubled the per form penalties for late filings of Form 1042-S and for a Form 1042-S that was improperly completed
    Published on September 01, 2011

    Form 990 Filing Deadline for Tax-Exempt Hospitals Delayed

    Article The IRS has announced that it is granting certain tax-exempt hospitals an automatic three-month extension of time to file their 2010 Forms 990. The automatic extension applies to Forms 990 with a due date before August 15, 2011; the IRS is also directing affected hospitals not to file before July
    Published on May 01, 2011

    Form 5472 Filing Requirements to Become More Stringent

    Article The IRS issued final and proposed regulations amending the rules for filing Form 5472
    Published on August 01, 2014

    Forms 8275 and 8275-R How Much Information Is Enough

    Article Adequate disclosure can protect the preparer and taxpayer from penalties in certain cases. However, preparing a disclosure that is adequate to apprise the IRS of the controversy without prejudicing the taxpayer is not a simple task.
    Published on July 01, 2008

    Form 1099-B and the New Adjusted Tax Basis and Sales Proceeds Reporting Rules for Brokers

    Article This item focuses on the general taxation of debt instruments and provides an overview of the new reporting requirements and the implications they raise.
    Published on March 01, 2014

    New Form 990 Whats Confusing Filers

    Article The redesigned Form 990 has been the subject of much discussion since the IRS released it in 2007, and several areas of confusion have been identified. This item highlights problems frequently encountered...
    Published on July 01, 2011

    New Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation

    Article This article focuses on the history and purpose of Form 926 and describes changes that were made effective beginning in December 2008
    Published on October 01, 2009

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