Penalties And Interest For Late Deposits, Late Filing, And Late Payment

This is the fourth post in the Employment Tax Law series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of employment taxes, including the risks and responsibilities associated with those taxes. Deposit penalties occur when the taxpayer fails to make timely deposits, the timely deposits [...]

Formatting Form 941 And Making Tax Deposits

This is the third post in the Employment Tax Law series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of employment taxes, including the risks and responsibilities associated with those taxes. It is important that taxpayers make sure the correct Employer Identification Number (E.I.N.) [...]

Taxpayers' Obligations For Filing A Form 941

This is the second post in the Employment Tax Law series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of employment taxes, including the risks and responsibilities associated with those taxes. After a taxpayer files its first Form 941, it MUST continue to file quarterly [...]

An Introduction To The Employer's Quarterly Federal Tax Return: Form 941

This is the first post in the Employment Tax Law series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of employment taxes, including the risks and responsibilities associated with those taxes. Federal law requires employers to withhold taxes from your employees’ income. Each time wages [...]

The Methodology Behind a State Sales and Use Tax Audit of a Bar

There are only a few court decisions that address the issues facing a bar in a sales and use tax audit. Those courts have found favorably for the state. The state is using this success to expand its approach in the sales and use tax audits of bars. Historically, the state would only reject the [...]

IRS Penalties – Late Filing and Late Payment

Many taxpayers are unable to timely file their returns or timely pay their obligations. When this happens, the IRS will usually assess penalties against the taxpayer. The penalty for filing the return late is 5% per month, up to 25% of the unpaid obligation. The penalty for paying the tax late is .5 % per [...]

Interest Netting: One of the Easily Overlooked Differneces Between the Federal and State Tax Codes

Minnesota laws do not always provide for the same tax treatment that is provided under federal law. Some of these differences are obvious and easy to plan for, however, many times it is the subtle differences between the state and federal laws that prove most problematic. Taxpayers or practitioners who are not aware of these [...]

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