TIN Archives | EA Journal

NAEA Ethics and Professional Conduct Committee – How Can We Help You?

Feature Article

NAEA Ethics and Professional Conduct Committee – How Can We Help You?

We wish we were writing this article more from a theoretical perspective than a practical one (i.e., few or no complaints about National Association of Enrolled Agents (NAEA) members). Sadly, over the past year, we have seen a m... The National Association of Enrolled Agents (NAEA) Ethics and Professional Conduct Committee

Summer 2023, Feature Article, fees, extensions, clients, complaints, ethics, practice management, TIN, Code of Ethics, individual taxpayer identification number, engagement letter

Correcting Partnership Returns After the Centralized Partnership Audit Regime

Feature Article

Correcting Partnership Returns After the Centralized Partnership Audit Regime

Practitioners who make or find errors on a filed Form 1065 for their partnership clients may find themselves in for a bit of a shock when it comes to correcting those errors. Congress passed the Bipartisan Budget Act (BBA) of ... David Woods, EA

Mar/Apr 2021, Feature Article, audit, CPAR, amended, §6221(b), IRA, §6221(a), LLC, Schedule K-1, foreign entity, s corporation, 401(k), disregarded entity, c corporation, TIN, Reg. §301.6221(b)-1(c), nonprofit, Bipartisan Budget Act, Form 1065X, trust, BBA, Form 8988, estate, TEFRA, Form 8978, partnership, Tax Equity and Fiscal Responsibility Act

Feature Article

Anti-Money Laundering: A Primer

The Problem Despite the prevalence of credit and debit cards, Cash App, and Venmo, cash still is, in many circles, king (or queen). As of November 11, 2020, there was US$2.01 trillion in circulation.Ellie Nava-Jones, EA

Mar/Apr 2021, Feature Article, Form W-3, AML, Schedule 1, anti-money laundering, Washington, immigrants, Financial Bank Account Reporting, TIN, marijuana, PATRIOT Act, FBAR, Form 8300, FinCEN, Bank Secrecy Act, Form W-2, CTR, SAR, Colorado, BSA, cash-intensive business, Form 112, Form 1099