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Articles and Tax Tips

Under Internal Revenue Code (IRC) Section 3406(b), payers making certain 1099 reportable payments to payees must withhold and pay to the IRS 28% of those payments in certain situations.  This week we'll go over some tips for recognizing when you need to withhold.

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Under most state laws any retailer generating in-state revenue from selling goods must pay sales taxes. In recent years the nexus requirement has been expanded, and now a tax amnesty involving half of the 50 U.S. States expires next week. Let's look at what you need to know.

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The IRS has announced big changes for financial institutions in terms of validating foreign TIN's and dates of birth on Forms W-8 and 1042/1042-S reporting. This week let's take a look at what those changes mean for U.S. banks W-8/1042/1042-S compliance/reporting needs.

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With the new 2017 Form's W-8 released this summer comes new compliance, and ultimately 1042/1042-S reporting, issues. This week let's examine a real-word problem encountered when validating a W-8BEN-E.

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In a case potentially headed to the U.S. Supreme Court, South Dakota has sued Wayfair, Overstock, and Newegg under the state's economic nexus law. Read on for more about the huge sales and use tax implications for U.S. businesses generating revenue in multiple states.

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Earlier this summer the W-8BEN-E was updated yet again. There are four big changes - including an important one involving the validation of Foreign TIN’s. This week let's take a look at what you need to know.

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If you have payees who possess ITIN's instead of social security numbers then please be careful, as many ITIN's are expiring in 2017. This week let's look at what you need to know prior to filing forms W-2/1099/1042-S early next year.

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For the first time since December of 2014 we are now looking at an impending new Form W-9. This development was presaged by the July 24th release of a brand new Draft Form W-9 (dated November 2017). This month let's take a look at the two biggest changes on the new W-9.

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This week let's examine what types of payments qualify as W-2/1099 reportable fringe benefits and how your Payroll or Accounts Payable department should break down what gets reported.

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Validating Forms W-9 is never a dull experience, especially when it comes to LLC's and the W-9's two very different LLC specific boxes. This month let's examine exactly which box should be checked on a W-9 received from your Single-Member LLC payees. 

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