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1-196 out of 196 article(s)
Title Author Type Date Words
Employment tax penalties: Let's keep it civil. Salzman, Martha L.; Hibschweiler, Arlene M.; Tedesco, Michael J. Feb 1, 2018 7736
Reporting foreign trust and estate distributions to U.S. beneficiaries. McNamara, Lawrence H., Jr. Dec 1, 2017 10142
Employment tax enforcement rising to a top priority. Freeman, Jason B. Jul 1, 2017 653
The trust fund recovery penalty and LLCs. Ellentuck, Albert B. Jun 1, 2017 1189
Time for a withholding tax check-up. Brackney, Megan L. May 1, 2017 1457
CDP notice of determination valid if actually received. Beavers, James A. Apr 1, 2016 975
TEI responds to proposed amendments to Canadian nonresident withholding rules. Sep 1, 2015 2474
Defining "withholding agent": when "everyone" is both too much and not enough. Young, Jason Jul 1, 2015 1192
IRS to limit refunds and credits of foreign withholding payments: refunds of tax withheld under Chapters 3 and 4 will be limited to the amounts actually deposited. Schreiber, Sally P. Jul 1, 2015 536
FATCA: a new world of terminology and compliance. Pasmanik, Philip; Stratos, Peter Cover story May 1, 2015 6693
FIRPTA rules impact U.S. real estate transactions. Hobbs, Jonathan Apr 1, 2015 2473
IRS disagrees with Tax Court on ability to designate employment tax payments as income tax withholding. Dell, Michael Jan 1, 2015 835
Procedures for withholding foreign partnerships and withholding foreign trusts coordinated with FATCA. Dell, Michael Jan 1, 2015 2401
Are severance payments subject to FICA? Sanders, Gary Aug 1, 2014 3502
Canadians' immigration to the U.S.: taxes coming and going if not planned properly. Venables, Robert L., III; Balcale, Anthony S. Aug 1, 2014 4187
Help for self-employed clients who owe taxes they cannot pay. Chambers, Valrie Jul 1, 2014 718
0.9% Medicare surtax final regulations issued. Schreiber, Sally P. Feb 1, 2014 806
Final regs. permit agents to withhold FUTA for home care service recipients. Schreiber, Sally P. Feb 1, 2014 416
Withholding rules for U.S. citizens and resident aliens working for a U.S. employer in a foreign country. Gorman, Mary C. Jan 1, 2014 849
IRS bound to honor designation of voluntary payment by one taxpayer of another's liability. Meade, Janet A. Dec 1, 2013 921
American depositary receipts are U.S.-source income subject to withholding. Chang, Anne Nov 1, 2013 1672
Partners as employees? Properly reporting partner compensation. Brock, Noel P. Nov 1, 2013 9062
Additional 0.9% Medicare tax on earned income. Ellentuck, Albert B. Nov 1, 2013 1631
FATCA withholding on payments to nonfinancial foreign entities: a broad new requirement. Chambers, Valrie Oct 1, 2013 2031
Foreign citizen denied refund of erroneously withheld taxes. Beavers, James A. Oct 1, 2013 1012
FATCA regulations' effective date approaching quickly. Kelleher, John M. Sep 1, 2013 1386
CPAs and the trust fund recovery penalty. Kebodeaux, Keith Aug 1, 2013 1273
Backfiring of enhanced WHT on telecom sector. Jul 21, 2013 443
Interplay of withholding obligations on partnership's disposition of U.S. real property. Breen, Jennifer E.; Bak, Jacqueline Jul 1, 2013 1012
Bankruptcy and the trust fund recovery penalty. Petra, Steven T.; Dorata, Nina T. Apr 1, 2013 2969
FATCA final regulations cover all the bases. Apr 1, 2013 470
Proposed Regs. would govern employment tax liability of third-party agents. Bonner, Paul Apr 1, 2013 622
International tax issues for newly multinational corporations: a due-diligence perspective. Weber, Mindy Tyson Apr 1, 2013 1780
U.S. withholding tax requirements on payments to nonresidents and foreign entities. Weber, Mindy Tyson Apr 1, 2013 2401
FBR reduces WHT to one percent for manufacturers. Brief article Mar 31, 2013 134
Reporting trust and estate distributions to foreign beneficiaries. McNamara, Lawrence H., Jr. Jan 1, 2013 6356
Supplemental unemployment compensation benefits not subject to FICA. Beavers, James A. Nov 1, 2012 1208
Model intergovernmental FATCA agreements released; draft form posted. Nevius, Alistair M. Oct 1, 2012 441
Textile industry facing severe energy crisis. Brief article Jul 31, 2012 316
Multistate partnerships: to withhold, or not to withhold? Van Leuven, Mary Jun 1, 2012 1712
IRS withholding tax enforcement: dropping the other shoe? Van Leuven, Mary Jun 1, 2012 593
FATCA's withholding requirements for foreign financial institutions. Pasmanik, Philip T. Jun 1, 2012 3537
Congress repeals 3% withholding requirement. Brief article Jan 1, 2012 147
KBP demands WHT abolition on cotton trade. Brief article Oct 31, 2011 157
REGS shut down artificially generated FTCs. Oct 1, 2011 679
Government contractor withholding delayed to 2013. Jul 1, 2011 733
Lack of control does not except owners from trust fund recovery penalty. Beavers, James A. Jun 1, 2011 1066
Withholding tax reduced from 3.5% to 1%. Brief article May 31, 2011 182
Scope of foreign trust provisions in the HIRE Act. McNamara, Lawrence H., Jr. Nov 1, 2010 5049
Foreign Account Tax Compliance Act. Nov 1, 2010 6546
Prevent payroll errors. McLoughlin, Don May 1, 2010 558
Owner held to be a responsible person. Reichert, Charles J. May 1, 2010 891
Congress enacts Hiring Incentives Act with tax provisions. Nevius, Alistair M. May 1, 2010 372
U.S.-source FDAP income compliance designated as Tier 1 issue. Faulk, Daniel Nov 1, 2009 1309
Changes to estimated tax payment requirements. Wong, Alan Oct 1, 2009 829
Corporate distributions tax reform: exploring the alternatives. Yale, Ethan Sep 22, 2009 21062
Correcting employment tax errors. Mort, Kathleen; Boeskin, Dan Jul 1, 2009 1143
Ex-wife's share of military retirement payments is subject to tax. Beavers, James Mar 1, 2009 701
IRS focuses on Form 1042 examinations. Pasmanik, Philip T. Feb 1, 2009 1080
Sec. 409A prop. regs. and guidance for noncompliant plans. Nevius, Alistair M. Feb 1, 2009 1005
Withholding from foreign payments: IRM section offers insight. Pasmanik, Philip T. Dec 1, 2008 745
IRS rules total return swap tied to real estate index is not subject to FIRPTA. Rubinger, Jeffrey L. Oct 1, 2008 4924
The scholarship trap for foreign students. Lebow, Marc I.; McLain, Michael; Schell, Wayne Aug 1, 2008 811
Congress passes expat rules. Sherr, Eileen Reichenberg Aug 1, 2008 553
Treatment of disregarded entities as corporations for employment tax purposes. May 1, 2008 1543
TEI's letter to Canadian Department of Finance on paperwork burden reduction. May 1, 2008 2967
U.S. withholding tax imposed on foreign tax-exempt organizations. Karges, Martin; Krueger, Anne May 1, 2008 1252
Form 1042 information reporting requirements. Pasmanik, Philip T.; Verzi, Robert A. Apr 1, 2008 1916
Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol. Sardella, Joseph Mar 1, 2008 3103
Fifth protocol: proposed amendments to United States-Canada Income Tax Treaty. Cornett, J. Michael Jan 1, 2008 3770
Taxing international transactions: a world of difference. Sorensen, Susan M. Apr 1, 2007 756
Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method. DeNovio, Nicholas J.; Stalls, Justin D. Mar 1, 2007 2883
NRA tax reporting. Fetsch, H. Martin Oct 1, 2006 1117
Withholding Requirements for Income Allocated to Foreign Partners. . Godfrey, Howard Oct 1, 2006 4817
Key House member joins campaign to repeal withholding tax. Diana, Tom Oct 1, 2006 975
Withholding requirements for income allocated to foreign partners. Godfrey, Howard Sep 1, 2006 4682
TEI's recommendations to the new Canadian government for its 2006 Budget Legislation. May 1, 2006 3881
Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(1)(1). Calianno, Joseph M. Feb 1, 2006 2052
Tool allowances must be based on actual cost. O'Driscoll, David Nov 1, 2005 802
Pending Canadian income tax issues: December 7, 2005. Nov 1, 2005 2614
Withholding requirements for partnerships with foreign partners. Nazir, Sadia Sep 1, 2005 737
New regs. on Form W-4 exemptions. Garrison, Larry R. Aug 1, 2005 637
"Wages" and the employer-employee relationship: a change in IRS position on withholding. Laffie, Lesli S. Mar 1, 2005 446
Proposed regulations relating to flat rate supplemental wage withholding: April 11, 2005. Mar 1, 2005 4246
Avoid the payroll tax trap: using withheld payroll taxes for other purposes can be a dangerous and expensive game. Godfrey, Howard Nov 1, 2004 4520
Guidelines on withholding from compensation payments incident to divorce. O'Driscoll, David Oct 1, 2004 871
New treaty with Japan eliminates source-country withholding taxes on royalties. Reinstein, Todd B. Sep 1, 2004 415
TEI testimony on pre-budget consultations before House of Commons Standing Committee on Finance: September 10, 2004. Sep 1, 2004 3913
Using payroll taxes for working capital: path to financial ruin. Fox, Justin Aug 1, 2004 1195
SAVINGS TAX DIRECTIVE TO APPLY FROM JULY 1, 2005. Brief Article Jul 21, 2004 225
Renewed focus on S Corp. officer compensation. May 1, 2004 1791
Responsible person penalty: a look at the elements. Segal, Mark A. Apr 1, 2004 1782
Increased scrutiny of NRA withholding for sec. 1441 compliance. Renfroe, Diane Mar 1, 2004 502
Prop. regs. on partnership withholding on foreign partners. Penick, Barksdale Jan 1, 2004 390
Class action attorney fee award not includible in member's income or subject to withholding. O'Driscoll, David Jan 1, 2004 648
No FICA for Mayo. (Mayo Clinic is not required to deduct Social Security taxes from residents' paychecks). Frieden, Joyce Brief Article Oct 1, 2003 87
Accountable plans, reimbursements and per-diem allowances. Christensen, Anne L. Jul 1, 2003 3577
TEI comments on nonqualified stock options: June 9, 2003. May 1, 2003 4376
When is a wage not a wage? Reducing an employer's withholding and employment tax liability. Laffie, Lesli S. Mar 1, 2003 502
Payroll taxes on terminated employees: court says employers can seek limited refunds. Laffie, Lesli S. Feb 1, 2003 469
IRS reversal on stock options and divorce. Beck, Allen M. Oct 1, 2002 953
Unreported tips and FICA. Burnett, Sharon Oct 1, 2002 615
Foreign recipients of U.S. income, 1998 and 1999. Luttrell, Scott Jun 22, 2002 11133
Cross-border guarantee fees subject to U.S. withholding tax. Zive, Janette Jun 1, 2002 1373
FICA wages? Schnee, Edward J. May 1, 2002 725
IRS proposes employment tax on the exercise of statutory stock options. Packard, Pamela May 1, 2002 784
Reporting treaty-based return positions. Packard, Pamela May 1, 2002 869
International grantmaking withholding requirements. Sair, Edward A. Mar 1, 2002 565
Gen. Greenspan's Timid March. Reich, Robert Oct 22, 2001 909
Biz battles increase in withholding taxes. JAZMINES, TESSA Brief Article Sep 3, 2001 278
BUSINESS CONSULTANTS UNDER THE MICROSCOPE. Brief Article Aug 1, 2001 123
Cleveland Indians Strike Out. Josephs, Stuart R. Brief Article Jun 1, 2001 881
New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons. Lerman, Jerry L. Apr 1, 2001 578
IRS releases transition rules for new withholding requirements. Sair, Edward A. Mar 1, 2001 1178
Worker classification and employment taxes. Josefowicz, Barbara Feb 1, 2001 671
Indiana Church May Lose Property In Tax Battle. Brief Article Nov 1, 2000 298
Tax Policy and the Economy. Brief Article Sep 22, 2000 889
1998 tax refund not credited against 1989 taxes. Lynch, Michael May 1, 2000 293
Employers' FICA obligations for foreign nationals who work in the U.S. O'Brien, Michael May 1, 2000 1568
New forms and transitional rules for withholding tax. Sheard, Tony J. May 1, 2000 1460
"Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation. Fiore, Nicholas J. Mar 1, 2000 2109
Gains for the Taxpayer. Dec 1, 1999 236
Claiming a refund for erroneous backup withholding from exempt retirement plan trusts. Logan, Brendan Oct 1, 1999 548
Recent information reporting developments. Pflieger, Debbie Jul 1, 1999 982
Final FICA withholding regs. on nonqualified deferred compensation. Field, Karen M. Jun 1, 1999 1036
Financial hardship as reasonable cause for failure to pay. Fiore, Nicholas Jan 1, 1999 600
Revenue Canada's guidelines for treaty-based waivers of Regulation 105 withholding. Nov 1, 1998 3910
Federal vs. state employee benefit plan and fringe benefit income tax withholding. Cheung, Paul L. Nov 1, 1998 649
Applicability of sec. 6662 penalty to employment taxes. Cryan, Thomas M. Nov 1, 1998 561
Determining payee and U.S. foreign status under sec. 1441. Hemelt, Jim Jul 1, 1998 1070
Current income tax treaty developments. Dichter, Arthur J. Jul 1, 1998 5102
When the "good old days" really were the good old days. Meehan, Thomas J. Jun 1, 1998 1679
Withholding and reporting requirement for payments to foreign partnerships. Schneider, Ruth Ann Apr 1, 1998 1003
"Reasonable cause" defense to imposition of 100% withholding tax penalty against responsible persons. Goldberg, Michael Feb 1, 1998 967
Helping IRS may not help you. Navani, Vinay Jan 1, 1998 554
Employer liable for Sec. 6662 penalties for failure to deduct and pay wage taxes. Everidge, Kathryn L. Jan 1, 1998 571
IRS revises payroll reporting procedures following trade or business acquisitions. Klaer, Thomas L. Sep 1, 1997 1033
Delaying the deadline for filing Virginia information returns. Cherecwich, Paul, Jr. Sep 1, 1997 731
Businesses face new and revised information return requirements. Fox, George G. Jul 1, 1997 1006
Reminder: electronic payment deadline approaches. Brief Article May 1, 1997 284
SOL on trust fund recovery assessments. Hudson, Boyd D. Brief Article May 1, 1997 420
Are you ready for EFTPS? Starkman, Jay Apr 1, 1997 2099
The collection of trustee taxes from responsible parties: reforming the 100% penalty. Robinson, Morris N. Apr 1, 1997 933
Company executive held liable for unpaid withholding taxes. Albanese, Maria Luzarraga Brief Article Mar 1, 1997 427
IRS to stop employer-only assessments for underreporting of tips. Handa, Sumit Mar 1, 1997 1992
IRS pursues state and local government FICA payments. Dotson, Betsy Feb 1, 1997 2007
EFTPS is here. Pflieger, Deborah J. Jan 1, 1997 729
An update on electronic tax deposits. Dec 1, 1996 1313
FICA refund opportunities under sec. 3121(v) proposed regulations. Nadel, Alan A. Nov 1, 1996 1641
Avoid the employment tax delinquency trap. McGuffie, Ginger Oct 1, 1996 1773
Update: the electronic federal tax payment system. Pflieger, Deborah J. Oct 1, 1996 585
Independent contractor legislation: opportunity knocks for small businesses. Fendley, Stanley Sep 1, 1996 1060
When clients hire household help: CPAs can offer valuable compliance guidance. Hibschweiler, Arlene M. Sep 1, 1996 3263
Eligible rollover distributions. Daum, Timothy A. Sep 1, 1996 663
Electronic funds transfer now required for many taxpayers. Korte, Monty L. Sep 1, 1996 1009
Many companies must file tax returns electronically by 1997. Brief Article Jul 1, 1996 223
DOL proposes regulations on when participant contributions become plan assets. Chesny, Gina M. Brief Article May 1, 1996 359
NRA information reporting. Carlow, Lou Brief Article Apr 1, 1996 257
IRS plays Santa Claus: backup withholding regulations arrived in time for Christmas. Michelman, Marvin Brief Article Mar 1, 1996 289
Personal liability of directors of not-for-profit corporations. Switzer, Ralph V., Jr.; Osterhout, Gary M.; Gallagher, Timothy J. Feb 1, 1996 6047
Property transferred in connection with performance of services. Cumberland, Brian Jun 1, 1995 1022
A link to the IRS. Cohen, Neiland Jun 1, 1995 903
California electronic funds transfer requirements. Halperin, David G. May 1, 1995 579
Proposed regulations soften consequences of failure to withhold in sec. 83 transactions. Dunn, Bill Brief Article Apr 1, 1995 314
Proposed new anti-conduit regulations. Dichter, Arthur Mar 1, 1995 3264
Revenge of the nannies: "Nanny Tax" bill finally signed into law. Liga, Gary Brief Article Mar 1, 1995 217
Information and model client letter on the new "nanny tax" rules. Horn, Anita L. Feb 1, 1995 1139
The advance earned income tax credit: IRS education effort picks up speed. Jan 1, 1995 1478
Guidance on required electronic FTDs. Goldberg, Walter S. Jan 1, 1995 669
Recent tax treaty developments. Alek, Elizabeth Dec 1, 1994 586
Beware the withholding tax trap. Watts, Michael M.; Gauntt, James E. Sep 1, 1994 2332
Rent allocated to foreign corporation subject to gross income tax. Burge, Marianne Brief Article Jul 1, 1994 441
Court may not stop withholding on Australian lottery winners. Wagenbrenner, Anne Brief Article Jun 1, 1994 327
Furnishing products for employee testing. Patterson, Martha Priddy Jun 1, 1994 912
Disallowance of deduction for failure of employer to withhold on stock disputed. Rabinowitz, Julie Apr 1, 1994 476
The President signs NAFTA - requiring most U.S. employers to deposit federal taxes electronically by 1999. Kelley, Carolyn M. Jan 1, 1994 1417
Withholding taxes on foreign partners - a recurring nightmare. Lorence, Roger D. Sep 1, 1993 903
Nannygate: an overview of payroll tax rules and immigration laws. Seipel, Cindy Cover Story Jul 1, 1993 2961
Payroll taxes, expatriates and nonresident aliens. Kavanaugh, William R. May 1, 1993 1124
Withholding on retirement plan distributions. Brief Article May 1, 1993 387
IRS issues regulations and safe harbor notice on new rollover and withholding rules. Lockwood, Charles Apr 1, 1993 1159
Withholding tax on foreign mortgages. Zink, William J. Feb 1, 1993 681
State may not withhold on Australian Lotto winners. Brief Article Nov 1, 1992 262
Energy Act changes to transportation benefits, travel expenses, and backup withholding. Hevener, Mary B. Nov 1, 1992 3972
Responsibility for withheld taxes. Fiore, Nicholas J. Sep 1, 1992 596
The 100% penalty. Wadhwa, Darshan L. Sep 1, 1992 3780
Taxes and public entity employees: the scope of section 530 of the Revenue Act of 1978. Simmons, Daniel L. Sep 1, 1992 4408
Window of opportunity for tax-exempt repatriation of substitute payments in cross border securities lending transactions. Yu, Angela Jun 1, 1992 970
Withholding on foreign partners - general tax limitations apply. Biegeleisen, Alan; Biondo, Gina May 1, 1992 1306
New tax initiatives; new withholding blues. Green, Gary L., Jr. Apr 1, 1992 1106
Finance sub treated as conduit. Dionne, Marylouise Dec 1, 1991 347
Withholding tax: whose liability is it? Fulcher, William L. Sep 1, 1991 1977
Court widens net for 100% IRS penalty. Aug 1, 1991 144
Avoiding the 100% penalty. Charles, Harry Jun 1, 1991 1424
Mechanism of withholding tax. Karim, Zakaria Apr 1, 1990 2079
New withholding rules for partnerships with foreign partners. Cohen, Arthur S.; Wittenstein, Harlan Feb 1, 1990 3019

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