Tax Resources for Accountants and Small Businesses (U.S.)
Form I-9 (Employment Eligibility Verification) The purpose of this form is to document that each new employee (both citizen and noncitizen) hired after November 6, 1986, is authorized to work in the United States.
SEC Financial Reporting Manual
Publication 926 – Introductory Material What’s New Reminder Introduction Tax questions. Publication 926 – Main Content Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need...
If you hire someone to work in your home, such as a cleaning person, a cook, a gardener or a baby sitter, both you and your employee should know about paying Social Security and...
Hiding Income Offshore The IRS aggressively pursues taxpayers involved in abusive offshore transactions as well as the promoters, professionals and others who facilitate or enable these schemes. Taxpayers have tried to avoid or evade...
IR-2011-97, Sept. 29, 2011 The Internal Revenue Service reminded estates of married individuals dying after 2010 that they must file an estate tax return to pass along their unused estate & gift tax exclusion...
1 If the executor of the estate of a decedent dying after December 31, 2010, intends to make the portability election to allow the decedent’s surviving spouse to use the deceased spousal unused exclusion...
IRS Tax Calendar 2011 Tax Calendar for Small Business
Many small employers that pay at least half of the premiums for employee health insurance coverage under a qualifying arrangement may be eligible for the small business health care tax credit. This credit can...
Fewer tax returns are being prepared accurately at the Volunteer Program sites sponsored by the Internal Revenue Service (IRS), according to a new report by the Treasury Inspector General for Tax Administration (TIGTA). TIGTA...
September 16, 2011 Key Elements of America Invents Act The America Invents Act was passed with the President’s strong leadership to move this bill forward, after nearly a decade of legislative efforts. It reflects...
Equal Access to Tax Planning Act – Deems any strategy for reducing, avoiding, or deferring tax liability insufficient to differentiate a claimed invention from the prior art when evaluating specified conditions of patentability under...
Bill Status Official Summary 7/27/2011–Introduced.Stop Tax Haven Abuse Act – Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of prime...
The metropolitan commuter transportation mobility tax (MCTMT) is a tax imposed on certain employers and self-employed individuals engaging in business within the metropolitan commuter transportation district (MCTD). This department administers the tax for the Metropolitan...
2011 Tax Filing Dates for Corporation Tax, Personal Income Tax, Sales Tax, Withholding Tax, and Metropolitan Commuter Transportation Mobility Tax (MCTMT) Tax Filing Date Return Due January 18th Personal Income Tax Estimated Tax Payment...
Publication 535 – Introductory Material Introduction Ordering forms and publications. Tax questions. What’s New for 2010 What’s New for 2011 Reminders 1. Deducting Business Expenses Introduction Topics – This chapter discusses: Useful Items...
Quarterly filer forms (Form ST-100 series)
Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project. Statements of Financial Accounting Concepts
CON 5: Recognition and Measurement in Financial Statements of Business Enterprises
Burden of proof is responsibility to prove entries, deductions, and statements made on your tax returns is known as the burden of proof. You must be able to prove (substantiate) certain elements of expenses...