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NRA Foreign Partner Tax Reporting Requirements

by The TaxResearchPro Team | Mar 20, 2018 | Business Tax

artnership formed in the US; has two partners one partner is a resident the other partner is a nonresident US partner. The partnership will be fifty – fifty ownership but the foreign US partner share losses and gains of the partnership is 0% for now as the resident partner performs all the services.

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Can Contractors Be Paid With Guaranteed Payments?

by The TaxResearchPro Team | Feb 24, 2018 | Business Tax

I have a client who is a partner in a partnership that would like to compensate an outside independent contractor with ownership in the entity. Would it be possible to treat the ownership interest as guaranteed payments?

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K-1 Reporting Requirements For Partner Transfers

by The TaxResearchPro Team | Feb 14, 2018 | Business Tax

If a partner transfers his interest into his trust, should there be two K-1 forms issued? Also, is Form 8308 required to be filed? I’m the accountant for this client.

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How Are Payments Applied To Installment Agreements?

by The TaxResearchPro Team | Jan 27, 2018 | Personal Tax

My client is on an installment agreement with the IRS. How is the monthly payment applied to the outstanding balance? Is it applied to interest, penalties and the principal balance? Furthermore, how is any excess on the monthly payment treated?

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Do We Issue 1099s For Goods Provided?

by The TaxResearchPro Team | Jan 14, 2018 | Business Tax

I have an S Corporation and issued 1099 forms to LLCs and contractors. As an S Corporation, do I need to issue a 1099 for goods and supplies?

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An Insider’s Look at 1099, W-2 and ACA Reporting for the Upcoming Season

by The TaxResearchPro Team | Dec 14, 2016 | Business Tax

With the bumped-up deadlines for filing 1099s, W-2s and ACA 1095 forms in 2017, the upcoming tax season will be especially challenging for small businesses and accountants. The tighter timeframe will require careful planning, along with the right resources to complete the filings as quickly and accurately as possible.

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