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Required Forms

Forms Issued for U.S. Mandatory Foreign Direct Investment Reporting

On March 5, 2018, the U.S. Department of Commerce's Bureau of Economic Analysis (BEA) issued its mandatory five-year benchmark survey to obtain data on foreign direct investment (FDI) in the United States. The survey, known...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

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

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

Certain Information Statements for ISOs and ESPPs Due by January 31, 2018

by Snell & Wilmer on

As reported in Part 3 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns...more

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

Requirement to Report For (1) any exercise of an incentive stock option (ISO) during 2017 or (2) transfer during 2017 of a share previously purchased pursuant to a tax-qualified employee stock purchase plan (ESPP), the...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

BSA, FinCEN, Treasury and IRS Want to Know: Who is the Ultimate Beneficial Owner (UBO)?

by Foodman CPAs & Advisors on

There seems to be a convergence by the Financial Crimes Enforcement Networks (FinCEN), the Treasury Department and the IRS for determining “who is the UBO” of entities. The U.S. Government is determined to enforce financial...more

Upcoming Tax Reporting and Compliance Returns: What’s Due in January 2018

by Moskowitz LLP on

Tax season commences soon – let’s review some upcoming tax reporting and compliance returns that are due in January of 2018....more

Check the Rules Part IV

by Farrell Fritz, P.C. on

In one of our very first posts on this blog – entitled “First Things First: Check the Rules!” – we reported on some updates in March of this year to Manhattan Commercial Division Justice Eileen Bransten’s individual practice...more

After a Loved One Passes: Six Important Steps to Know

The days, weeks, and months after the death of a loved one can be emotional and stressful, especially if you are named the executor of your deceased family member or friend’s estate. ...more

CFPB Updates TRID Rule Guide to Forms

by Ballard Spahr LLP on

The Consumer Financial Protection Bureau recently issued an updated version of the TILA-RESPA Integrated Disclosure Guide to the Loan Estimate and Closing Disclosure forms. ...more

Overview of the Revisions to AIA Owner-Contractor Construction Documents

by King & Jurgens, L.L.C. on

Just as it did in 2007, when it issued a new set of construction contract documents to replace the existing 1997 set, the American Institute of Architects (“AIA”) recently issued its series of revised construction contracts....more

Indiana Issues New Bond for Money Transmitter License

by Ballard Spahr LLP on

On October 14, 2017, the Indiana Department of Financial Institutions issued a new bond form for their Money Transmitter License to correct the language, making it consistent with their existing statute. This new bond form...more

Here is what you need to know about IRS proposed draft of Form 1040 for 2017

by Foodman CPAs & Advisors on

As a courtesy to Taxpayers, IRS provides an “early release draft” of an IRS tax form. The drafts are not to be used for filing, but are generally released when most changes have been incorporated into the Form. The...more

New York State Issues Forms for Implementing Paid Family Leave Benefits Law

by Epstein Becker & Green on

New York State recently released several forms for use by employers and employees under the Paid Family Leave Benefits Law (“Law”), which becomes effective on January 1, 2018. The forms include (i) a waiver for employees who...more

Model Leave Request, Certification and Waiver Forms Issued for the New York Paid Family Leave Law

With the January 1, 2018 effective date for the New York Paid Family Leave Law fast approaching, the New York State Workers’ Compensation Board (“WCB”) has issued model paid family leave (“PFL”) request and certification...more

SBA Publishes Final Rule Regarding Ability of SBICs to Finance Passive Businesses

by Pepper Hamilton LLP on

Following a series of delays, on August 18 the U.S. Small Business Administration (SBA) announced that it would withdraw the Final Rule modifying its regulations on the ability of a small business investment company (SBIC) to...more

Updated USCIS Form Creates Streamlined Path to EAD and Social Security Number

Following an announcement issued on October 2, 2017, U.S. Citizenship and Immigration Services (USCIS) will begin offering foreign nationals in certain categories the option to simultaneously file for work authorization and a...more

Employers Take Note: New Form I-9 Now in Effect

As of September 18, 2017, all employers must now use the revised Form I-9 released by U.S. Citizenship and Immigration Services (USCIS) to verify the identity and employment authorization of all new hires, whether citizens or...more

New Form I-9 Takes Effect on September 18, 2017

by Cozen O'Connor on

As of yesterday, September 18, employers must use the new Form I-9, Employment Eligibility Verification, for all new hires. The new form is available on the USCIS website and on most electronic Form I-9 software programs....more

What Employers Need to Know About Employee Verification Requirements: Recent Changes to Form I-9 and Challenges Posed by a Natural...

by FordHarrison on

Although immigration has been a hot political topic lately, employers’ obligations to comply with the Immigration Reform and Control Act of 1986 (“IRCA”), 8 U.S.C. § 1324a, have remained consistent for the last few years. As...more

Employers Must Use New I-9 Form Beginning September 18, 2017

by FordHarrison on

Starting September 18, 2017, employers must use the revised Form I-9 with the revision date “7/17/17” to verify the identity and work eligibility of every new hire....more

Reminder: New Mandatory Form I-9 Effective September 18, 2017

by Davis Wright Tremaine LLP on

The transition period for use of the new Form I-9 is ending and the new version (07.17.17) is mandatory beginning Monday, September 18. I-9 and E-verify compliance are becoming increasingly scrutinized, so employers are...more

2019 Immigrant Visa Lottery Opens on October 3

by Proskauer Rose LLP on

The Diversity Visa (DV) Lottery Registration for 2018 opens Tuesday, October 3, 2017. Entries must be submitted electronically at: between noon on October 3, 2017, and noon on November 7,...more

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