News & Analysis as of

Filing Requirements

IRS and Accuracy

by Foodman CPAs & Advisors on

According to the IRS, accuracy related penalties remain the number one most litigated tax issue. The Internal Revenue Code authorizes the IRS to impose penalties if a Taxpayer is negligent or disregards tax rules and...more

FINCEN Advises That Participation in a Foreign Tax Regularization Program By Itself Does Not Trigger SAR Filing Obligation

by Ballard Spahr LLP on

The Financial Crimes Enforcement Network (“FinCEN”) recently advised that a financial institution is not required to file a Suspicious Activity Report (“SAR”) based solely upon a customer’s inquiry into or participation in a...more

Nassau County Commercial Real Property Tax Alert

by Farrell Fritz, P.C. on

Annual Survey of Income and Expenses – ASIE-2017 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the submission of 2017 financial data...more

EO Update: e-News for Charities & Nonprofits

by Bryan Cave on

The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the...more

A Quick To-Do List for “Tax Season”

The deadline for individuals to file and pay their 2017 taxes will be Tuesday, April 17, 2018, which is six weeks from now.  As we continue to work through “tax season,” I suggest that taxpayers add a withholding review to...more

Reminder: New Jersey Pay-to-Play Form BE Due March 30, 2018

The annual filing for state and local contractors required under New Jersey Chapter 271 (Form BE) is due March 30, 2018...more

New York Solar Energy Facility Tax Update #2

by Hodgson Russ LLP on

Have you filed your Tax Exemption Applications? To obtain a tax exemption for solar energy systems under RPTL 487 you must file two copies of the RP-487 form with the local assessor by the taxable status date. That’s...more

New Reporting Requirements For Foreign-Owned Disregarded Entities Have Taken Effect

by Akerman LLP on

The final regulations enacted in late 2016 that impose new reporting requirements on foreign-owned disregarded entities have now taken effect, bringing changes that will add significant complexity for many taxpayers this tax...more

Updated 499-A Form and Instructions Signal Start of 2018 USF Season

by Kelley Drye & Warren LLP on

Last week, the FCC released its form and instructions for the 2018 499-A, due April 1st. The 499-A form is filed by almost all intrastate, interstate and international providers of telecommunications in the U.S. and reports...more

Get that late 5500 Filed

by Ary Rosenbaum on

I used to have this recurring dream that I was back in college and it was my last semester. The dream was that there was this one class that I didn’t attend all semester and the finals were around the corner. Someone pointe...more

IRS Issues Guidance Related to the Filing Obligations Resulting from the New CFC Downward Attribution Rules

by Benesch on

As discussed in our previous Client Bulletin U.S. Tax Reform: Key Considerations for Non-U.S. Families with Connections to the United States, the Tax Cuts and Jobs Act (the “Act”) changed the stock attribution rules that are...more

Annual Compliance Obligation Reminders

by Vedder Price on

Investment advisers registered with the U.S. Securities and Exchange Commission (“SEC”) or with a state (“Advisers”) as well as commodity pool operators (“CPOs”) and commodity trading advisors (“CTAs”) registered with the...more

Desktop Reference: 8-K Filing Events 2018

by Latham & Watkins LLP on

Please see full Desktop Reference Guide below for more information....more

The Deal Quotes Douglas Rappaport on Litigation Strategies for Shareholder Activists

The Deal article quoted Akin Gump's attorney Douglas Rappaport. Douglas Rappaport, a partner in the litigation practice at Akin Gump, has been quoted by The Deal in “Activist Spotlight: Litigation Strategy Moves Behind the...more

The Essential List of Tax Preparation Issues for 2018

by Moskowitz LLP on

Tax season is here, and with it often comes at least some confusion and stress. The best way to combat the stress is with proper tax preparation. To reduce the chance of you arriving at your tax preparer’s office or...more

A Regulatory Reform Agenda for FERC

Deregulation was a major theme during the first year of the Trump administration, with President Donald Trump calling on agencies to strike two regulations for each one they added. Many have taken up this call for regulatory...more

Individual Taxpayers! Get Ready to Meet with Your Tax Professional

by Moskowitz LLP on

Tax season is here, and with it often comes at least some confusion and stress. To reduce the chance of your arriving at your tax attorney or accountant’s office without some crucial document or information, we suggest that...more

Strong Demand Expected for FY2019 H-1B Filings: Employers Should Plan Now

by Garvey Schubert Barer on

U.S. employers who sponsor foreign workers for temporary H-1B work visas should start preparing now for the upcoming H-1B cap filing season commencing this year on Monday, April 2, 2018. Employers should start identifying...more

Hart-Scott-Rodino Annual Report for Fiscal Year 2016: Increases in Filings and Second Requests, Impact on Executive Stock...

by Perkins Coie on

The Hart-Scott-Rodino Annual Report Fiscal Year 2016 , published last year by the Federal Trade Commission (FTC) and the U.S. Department of Justice (DOJ), summarizes FTC and DOJ actions conducted under the Hart-Scott-Rodino...more

Reminder: Certain U.S. Reporting and Compliance Obligations for Investment Advisers and Funds

by Dechert LLP on

The U.S. federal securities laws and the rules of U.S. self regulatory organizations (such as the Financial Industry Regulatory Authority) impose certain reporting and compliance obligations on investment advisers and funds....more

Three key changes for bankruptcy procedures in 2018

by Thompson Coburn LLP on

The New Year brings with it new changes to the bankruptcy code. These recent rule changes apply to any case filed after December 1, 2017, and may apply retroactively to pending proceedings in those instances where it would be...more

Amid Potential Changes, Employers Prepare for H-1B Filing Season 2018

by McNair Law Firm, P.A. on

With changes in late 2017, many employers are gearing up for H-1B season on April 1, 2018. The H-1B visa allows foreign nationals to work in occupations that require at least a U.S. Bachelor’s Degree (or foreign equivalent)...more

JEDDs face new reporting rule promulgated by the Ohio Department of Taxation

by Bricker & Eckler LLP on

A new state rule requires joint economic development districts (JEDDs) to report and file certain information with the Ohio Tax Commissioner by February 12, 2018. Communities that have used JEDDs to support economic...more

Reminder to Perform Annual ISO/ESPP Reporting in January 2018

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised...more

IRS Filing and Reporting Requirements for ISO Exercises and ESPP Stock Transfers

by Fenwick & West LLP on

This client alert is intended to remind you of certain 2017 year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code), with respect to stock issued to employees or former...more

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