Each year, corporations that have employees who exercise incentive stock options (ISOs) as described under Section 422(b) of the Internal Revenue Code must file a Form 3921 with the IRS for each ...
As Yogi Berra said “It's déjà vu all over again!” Now FinCEN has again deferred filing requirements under the Corporate Transparency Act. Here’s what FinCEN just announced: “In light of a recent ...
The IRS last Friday posted a revised draft version of the 2022 Partnership Instructions for Schedule K-2 and K-3 (Form 1065) and, on Monday, it posted a similar revised version of the 2022 S ...
Sometimes a limited liability company, or LLC, has a year with no business activity. For example, a newly formed LLC might not have started doing business yet, or an older LLC might have become ...