Tax Resources for Accountants and Small Businesses (U.S.)
Whose merchant card payments must be reported? Merchant acquiring entities must report the gross amount of reportable transactions of any payee for whom they settle payment card transactions. A reportable payment card transaction is...
Attorneys An attorney is any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or...
Education Requirements Requirements: Category PTIN Tax Compliance Check Background Check Competency Test Continuing Education Attorneys X X CPAs X X Enrolled Agents X X Registered Tax Return Preparers X X X X X Supervised...
INtax Indiana’s free online tax filing program allows you to manage your obligations for Indiana retail sales, out of state sales, prepaid sales, metered pump sales, tire fee, fuel tax, type II gaming tax...
Sales Information Taxable and Exempt List More
Florida’s back-to-school sales tax holiday will begin at 12:01 a.m., Friday, August 12, 2011, and end at midnight Sunday, August 14, 2011. During this period, no sales tax will be collected on sales of...
Connecticut shoppers will have one week to buy items of clothing and footwear costing under $300 without paying Connecticut sales tax. This year, the tax free week will run from Sunday, August 21 through Saturday, August...
Beginning at 12:01 a.m. on Saturday August 6, 2011, and ending at 11:59 p.m. on Sunday August 7, 2011, the State of Arkansas will hold its sales tax holiday allowing shoppers the opportunity to...
The State of Tennessee’s Annual Sales Tax Holiday is held every year on the first Friday in August and ends the following Sunday night. This year’s tax-free holiday weekend begins at 12:01 a.m on...
2011 State Sales Tax Holidays
IRS advised truckers and other owners of heavy highway vehicles that their next federal highway use tax return, usually due Aug. 31, will instead be due on Nov. 30, 2011. Because the highway use...
What are some of the civil penalties that might apply if I don’t come in under voluntary disclosure and the IRS examines me? How do they work? Depending on a taxpayer’s particular facts and...
Copies of previously filed original (and, if applicable, previously filed amended) federal income tax returns for tax years covered by the voluntary disclosure. Complete and accurate amended federal income tax returns (for individuals, Form...
www.gpoaccess.gov/cfr www.gsa.gov/ftr Foreword Chapter 300—General Subchapter A—Introduction Part 300-1—The Federal Travel Regulation (FTR) Part 300-2—How to Use the FTR Part 300-3—Glossary of Terms Subchapter B—Agency Requirements Part 300-70—Agency Reporting Requirements Part 300-80—Relocation Expenses Test Programs...
For employers who pay a per diem allowance to employees for business travel away from home Per Diem Rate Tables More from IRS Publication 1542: How To Use Per Diem Rate Tables This...
General Services Administration: Meals and Incidental Expenses ( M&IE) Breakdown Section 301-11.18 of the Federal Travel Regulation Per Diem Rates (CONUS Rates) Department of State: Foreign Per Diem rates are established monthly by the...
U.S. persons are required to file a Report of Foreign Bank and Financial Accounts (FBAR), Treasury Department Form TD F 90-22.1, each year if they have a financial interest in or signature authority over...
IRS announced that interest rates for the calendar quarter beginning July 1, 2011, will remain the same as in the previous quarter. The rates will be: four (4) percent for overpayments [three (3) percent...
AICPA Code of Professional Conduct (Principles of Professional Conduct, Rules: Applicability and Definitions, Independence, Integrity and Objectivity, General Standards Accounting Principles, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices)
The rate will increase to 55.5 cents a mile for all business miles driven from July 1, 2011, through Dec. 31, 2011. This is an increase of 4.5 cents from the 51 cent rate...