Articles and Tax Tips

THIS MONTH'S SUBSCRIBER ARTICLE: IRS Releases Draft Form 1099-NEC For 2020

Huge news just hit the 1099 reporting community.

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TAX TIP OF THE WEEK: Who Does The Form 1042-S Reporting When Your Organization Makes a Corporate Credit Card Payment To a Foreign Company?

A few years back the IRS established that payments made using a corporate payment card are meant to be 1099 reported (on the new Form 1099-K) by th

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TAX TIP OF THE WEEK: Is Software Located On A Foreign Server But Used In The U.S. Form 1042-S Reportable?

This week let's look at a particularly sticky situation. It involves software a company is using in the U.S.

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TAX TIP OF THE WEEK: Ohio Court Finds Tax Reporting Nexus In A Surprising Situation

Nexus is a legal term of art typically used to describe when it is a tax authority has jurisdiction over your organization's revenue generating bus

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TAX TIP OF THE WEEK: Utah and D.C. Ramp Up Sales and Use Collection Efforts in 2019

The District of Columbia (Washington D.C.) and Utah have both recently announced new sales and use requirements for out-of-state retailers generati

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TAX TIP OF THE WEEK: Clearing Up The Confusion Regarding California's 2019 Flurry of New & Conflicting Sales and Use Reporting Rules

California has some of the strictest sales and use reporting rules in the country and if you are an out-of-state business generating in-state

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TAX TIP OF THE WEEK: Philadelphia Announces New Reporting Rules for Those Generating In-City Revenue

This year the Philadelphia Department of Revenue amended it's Business Income and Receipts Tax laws to

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THIS MONTH'S SUBSCRIBER ARTICLE: Should You Collect a W-9 or W-8 From a Puerto Rican Vendor?

For this month's article let's take a look at payments to vendors from the U.S. Possession of Puerto Rico.

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TAX TIP OF THE WEEK: Proposed Penalty Notice Tips For 2019

IRS Form 972-CG (also known as “The Proposed Penalty Notice”) is one of the more serious communications your organization can rec

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THIS MONTH'S SUBSCRIBER ARTICLE: W-8IMY Due Diligence Issues For 2019

For this month's article let's conclude our recent series examining W-8 compliance issues for 2019, and do so by turning to the W-8IMY.

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