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Home > Federal Tax Update Podcast > 2023-12-04 State Law Limited Partners and Self-Employment Tax
Podcast: Federal Tax Update Podcast
Episode:

2023-12-04 State Law Limited Partners and Self-Employment Tax

Category: Business
Duration: 00:46:54
Publish Date: 2023-12-03 21:20:00
Description:

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
Total Play: 0