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Cashing in on Social Security

Article Knowing a few simple facts about Social Security can make a big difference in the amount of income your clients receive over a lifetime
Published on January 28, 2011

Truncated Social Security Number Program Extended

Article The IRS announced that it is extending and modifying a pilot program allowing filers of certain paper information returns to truncate the payee’s Social Security number on the payee statement
Published on June 30, 2011

Strategies for the Social Security Safety Net

Article For approximately the next 20 years, 10,000 people a day will become eligible for Social Security retirement benefits and will be looking to a tax practitioner to help them plan for the future
Published on August 24, 2012

Retirement Plan Strategies After the Financial Crisis

Article There remains a sense of financial uncertainty, which makes it harder to plan for the future, yet it’s now more important than ever to develop a proactive retirement strategy.
Published on January 28, 2011

IRS Pilot Program Will Allow Truncated Social Security Numbers on Information Returns

Article The IRS announced a pilot program aimed at deterring identity theft. Under the program, filers of certain paper information returns will be allowed to truncate the payee’s Social Security number on the payee statement
Published on April 16, 2010

PTIN Application Process for Preparers Without a Social Security Number

Article The IRS provided a process for individuals without a Social Security number to obtain a preparer tax identification number (PTIN
Published on January 04, 2011

CPAs Can Take the Lead in Boomer Financial Planning

Article Baby boomers will need a wide range of financial planning services and have the money to pay for them.
Published on May 21, 2010

IRS Develops New Form for Misclassified Workers

Article The IRS has developed a new form for employees who have been misclassified as independent contractors to report their share of uncollected Social Security and Medicare taxes: Form 8919, Uncollected Social Security and Medicare Tax on Wages
Published on May 21, 2010

South Carolina Taxpayer Information Stolen

Article South Carolina is providing affected taxpayers a year of credit monitoring after a hacker stole information including 3.8 million Social Security numbers and 387,000 credit and debit card numbers from its computer systems
Published on December 31, 2012

The Voluntary Classification Settlement Program

Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
Published on August 24, 2012

Who Is an Eligible Hire for the Latest Employer Tax Incentives

Article The Hiring Incentives to Restore Employment (HIRE) Act may include opportunities for your firm and your clients — if a “qualified individual” is hired.
Published on January 28, 2011

Guidance Distinguishes Tips and Service Charges

Article The IRS issued question-and-answer guidance for distinguishing between tips and service charges for FICA tax and other purposes.
Published on August 31, 2012

Court Reverses Broad-Based FICA Exclusion for Severance Payments

Article In March 2008, the Federal Circuit reversed a decision of the Court of Federal Claims that the qualification of payments as supplemental unemployment benefits under Sec. 3402 required the payments to be treated as nonwages for FICA tax purposes.
Published on May 12, 2010

Self-Directed IRAs Advantages, Challenges, and Options

Article A self-directed IRA is simply an account in which the custodian agrees to allow the taxpayer to exercise greater control over investment decisions.
Published on May 24, 2010

Classification as a Statutory Employee

Article Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the rules regarding statutory employee status set out in the Code and the regulations and how these rules have
Published on December 01, 2010

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Copyright © 2006-2013 American Institute of CPAs.