Artwork

内容由FICPA Podcasts提供。所有播客内容(包括剧集、图形和播客描述)均由 FICPA Podcasts 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品,您可以按照此处概述的流程进行操作https://zh.player.fm/legal
Player FM -播客应用
使用Player FM应用程序离线!

Federal Tax Update: State Law Limited Partners and Self Employment Tax

46:53
 
分享
 

Manage episode 387629684 series 2507873
内容由FICPA Podcasts提供。所有播客内容(包括剧集、图形和播客描述)均由 FICPA Podcasts 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品,您可以按照此处概述的流程进行操作https://zh.player.fm/legal

https://vimeo.com/890861625?share=copy

https://www.currentfederaltaxdevelopments.com/podcasts/2023/12/3/2023-12-04-state-law-limited-partners-and-self-employment-tax

This week we look at:

  • FinCEN finalizes extension of due date for initial BOI reports for entities created in 2024
  • Tax Court rules that a state law limited partner is not automatically covered by IRC §1402(a)(13) self-employment tax exemption
  • OPR due diligence alert on FBAR
  • Annual business MeF shutdown date announced
  • IRS denies request for automatic accounting method change late election relief
  • Tax Court finds that if date to file a Tax Court petition falls on a date that the clerk’s office is inaccessible, the taxpayer qualifies for extended filing relief even though electronic option had been available on the due date
  continue reading

99集单集

Artwork
icon分享
 
Manage episode 387629684 series 2507873
内容由FICPA Podcasts提供。所有播客内容(包括剧集、图形和播客描述)均由 FICPA Podcasts 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品,您可以按照此处概述的流程进行操作https://zh.player.fm/legal

https://vimeo.com/890861625?share=copy

https://www.currentfederaltaxdevelopments.com/podcasts/2023/12/3/2023-12-04-state-law-limited-partners-and-self-employment-tax

This week we look at:

  • FinCEN finalizes extension of due date for initial BOI reports for entities created in 2024
  • Tax Court rules that a state law limited partner is not automatically covered by IRC §1402(a)(13) self-employment tax exemption
  • OPR due diligence alert on FBAR
  • Annual business MeF shutdown date announced
  • IRS denies request for automatic accounting method change late election relief
  • Tax Court finds that if date to file a Tax Court petition falls on a date that the clerk’s office is inaccessible, the taxpayer qualifies for extended filing relief even though electronic option had been available on the due date
  continue reading

99集单集

所有剧集

×
 
Loading …

欢迎使用Player FM

Player FM正在网上搜索高质量的播客,以便您现在享受。它是最好的播客应用程序,适用于安卓、iPhone和网络。注册以跨设备同步订阅。

 

快速参考指南