Filing Deadlines

News & Analysis as of

IRS Issues Last-Minute FBAR Filing Reminder

With the June 30 deadline to file the FBAR form fast approaching, the IRS issued another reminder to taxpayers with bank accounts located outside of the United States. The IRS noted that during 2014, the total number of FBAR...more

U.S. Companies with Foreign Affiliates: Important Deadline for BEA Filing Approaching

The U.S. Bureau of Economic Analysis (BEA) has extended the deadline for first-time filers of BE-10 forms to June 30, 2015. The BEA is willing to consider reasonable requests for extension, provided that the extension...more

Court Deadlines: Computation of Time Under Rule 2.514

One of the most critical aspects in any litigation is to ensure that court deadlines are met for all court filings. Florida Rule of Judicial Administration 2.514 is the primary rule for how to govern computation of time...more

IRS Reminds Taxpayers with Foreign Assets of Their FBAR/FATCA Obligations As Key Deadline Approaches

Today the Internal Revenue Service issued two public notices reminding taxpayers of their obligations to report foreign assets as the June 30 FBAR deadline fast approaches. Each notice referred to the extensive guidance...more

UK Employee Share Plans Tax Filing Deadline

In order to avoid penalties, companies should be sure to complete mandatory online registrations well in advance of the 6 July deadline. Companies which operate employee share plans in the UK are required to make a...more

Time Will Soon Run Out for Petitions under Prop 47

Those individuals who are currently in custody or who are on probation or who have completed a sentence for one of the decriminalized felonies under Proposition 47 need to act soon. The clock is ticking on the filing deadline...more

The ECF System Ate My Homework: Seventh Circuit Pardons Tardy Lawyer

Can a complaint be “filed” before the “filing process” is completed? Actually, yes, according to Farley v. Koepp, No. 14-1695, a recent decision from the Seventh Circuit written by Judge Sykes. Here is the scene: Late on...more

SBA Reminds SBICs to Submit Their 2015 Annual Recertification

New Capital Certificates or certification letters are to be submitted by filing deadlines associated with ranges based on unfunded commitments from Institutional Investors. On June 4, the U.S. Small Business...more

Didn’t File an FBAR? Don’t Panic

As I discussed in a prior blog post, if you have more than $10,000 in a foreign bank account, you are obligated to file Form 114 (commonly known as an FBAR). Failure to make this filing can result in significant civil...more

SBA Releases SBIC Funds Limited Partners’ Recertification Notice

The United States Small Business Administration (SBA) released its annual recertification notice on June 4, 2015. Small Business Investment Company (SBIC) Funds with unfunded commitments from Institutional Investors must...more

Top 10 Foreign Bank Account Reporting (FBAR) Mistakes (And How to Fix Them)

While FBAR reporting rules are frequently misunderstood, US persons have several options to correct mistakes, before the government learns of the non-compliance. June 30th is the annual deadline for filing a Foreign...more

Form BE-10 Filing Deadline Extended

As reported in last week’s edition of Corporate & Financial Weekly Digest and our client advisory, each US person who had a “foreign affiliate” at any time during its 2014 fiscal year is required to file a Form BE-10 report....more

Impending Deadline for Bureau of Economic Analysis Surveys May Cause Unprepared U.S. Companies to Be Subject to Penalties

Every five years, the U.S. Bureau of Economic Analysis of the U.S. Department of Commerce (BEA) conducts a “benchmark” survey regarding U.S. direct investment abroad by country and industry. The purpose of the survey is to...more

IRS Issues Internal FBAR Penalty Guidance To Ensure Consistency

Shortly before the annual June 30 FBAR filing deadline, the IRS issued penalty guidance for those that miss the foreign bank account reporting deadline. The purpose of the new penalty guidance is to improve the IRS’s...more

Deadline for Filing BE-10 Has Been Extended for New Filers

The new deadline is June 30. On May 19, we issued a LawFlash regarding the BE-10 reporting requirements for private funds and private fund managers....more

Form BE-10 Filing Deadline Looms

Every five years, the Bureau of Economic Analysis of the US Department of Commerce (BEA) conducts a survey concerning the extent of investment abroad by US individuals and entities (US persons). In the past, only US persons...more

U.S. Taxpayers Living Overseas: The June 15th Automatic 2-Month Extended Deadline and Other Filings Extensions

While most U.S. taxpayers must file their taxes by April 15th, U.S. taxpayers living abroad have additional options to extend the deadline of their filing due date. These extensions provide convenience as well as important...more

Medicare Shared Savings Program Applications for January 1, 2016 Start Date

CMS is proceeding with the application process for the Medicare Shared Savings Program for the January 1, 2016 program start date. Applicants interested in participating must submit a Notice of Intent to Apply by May 29,...more

May 29th Filing Requirement for U.S. Companies with Foreign Affiliates

U.S. Companies with foreign subsidiaries and other affiliates are required to report to the U.S. Department of Commerce Bureau of Economic Analysis (BEA) by May 29 or June 30, 2015, depending on the number of foreign...more

Deadline Looming for BE-10 Filing

- Mandatory reporting required by the Bureau of Economic Analysis on Form BE-10 – 2014 Benchmark Survey of U.S. Direct Investment Abroad - Investment managers, general partners, hedge funds and private equity funds are...more

DEADLINE: Foreign Bank Account Reports Due June 2015

Any U.S. person who has a financial interest in or signature authority over one or more foreign financial accounts with an aggregate value over $10,000 (on any day of the year) must report the accounts to the Treasury...more

FREQUENT QUESTIONS: Form R Part II

As the July 1 deadline for filing the Form R for your facility approaches, these additional Frequent Questions may assist your preparation. Question: For purposes of Section 313 reporting, is ammonium nitrate in a...more

FBAR Filing Deadline Approaching

Reports Due by the End of June - Every U.S. person that had a financial interest in, or signature or other authority over, a foreign financial account during 2014 must electronically file with the U.S. Treasury...more

Upcoming Deadline for BEA Foreign Affiliate Reporting on BE-10

The U.S. Department of Commerce, through the Bureau of Economic Analysis (the “BEA”), requires reporting on Form BE-10 (a “BE-10 Filing”) from any U.S. person (including entities or individuals) that had a “Foreign Affiliate”...more

Bureau of Economic Analysis Mandatory 2014 BE-10 Survey Reporting Requirement Deadline Approaches

The Bureau of Economic Analysis of the U.S. Department of Commerce requires all U.S. persons that own or control more than 10 percent of the voting securities (a “Direct Investment”) of a “foreign” business enterprise to...more

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