A quarterly magazine from the National Association of Enrolled Agents
Fall 2023 vol.41 no.4
An Introduction to Resolving Business Tax Problems
Resolution

An Introduction to Resolving Business Tax Problems

The vast majority of business tax problems involve businesses that have fallen behind on Form 941 quarterly deposits. Running a business is... Jennifer L. Cable, EA, NTPI Fellow®

Fall 2023, Resolution, trust fund recovery penalty, IRM §5.11.2.3.1.4, deposit, IRM §5.8.2.4.1, Internal Revenue Manual, Form 941, offer in compromise, OIC, Form 656
2021 Employee Retention Credit Overview
Tax News Briefs

2021 Employee Retention Credit Overview

Employee Retention Credit Guidance for First and Second Quarters of 2021 The Internal Revenue Service (IRS) has now released guidance to address changes made by the Consolidated Appropriations Act, 2021, for... TheTaxBook

Nov/Dec 2021, Tax News Briefs, CARES Act, Notice 2021-23, PPP, wages, Social Security, §3121(a), Paycheck Protection Program, §3231(e), grant, Medicare, American Rescue Plan Act, Consolidated Appropriations Act, Form 941, business, Internal Revenue Code, employee retention credit
Payroll Taxes in 2021: The Dos and Don’ts
Payroll Corner

Payroll Taxes in 2021: The Dos and Don’ts

Filing payroll taxes accurately takes work, especially when keeping track of changing tax regulations. The following payroll tax tips will help your clients stay compliant. The subject of payroll taxes can be a prickly one for human resources p... Justworks

Sept/Oct 2021, Payroll Corner, FUTA, Federal Unemployment Tax Act, payroll, Federal Insurance Contributions Act, FICA, Form 941, Social Security, Revenue Procedure 2020-45, health savings account, HSA, Flexible spending account, State Unemployment Tax Act, Medicare, SUTA, FSA, employer taxes