FTR

In general, taxing jurisdictions may issue assessments for periods otherwise barred by the standard statute of limitation if the taxpayer owes additional tax because of the Internal Revenue Service's examination of the taxpayers federal tax return or the taxpayer's amendment of its federal tax return.

But that doesn't work for same-sex couples reporting combined incomes, deductions and exemptions on their federal tax returns. These couples must untangle their finances on their state returns, where they are still considered single.

Employers that qualify will not have to file separate Forms 94 l-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, to correct each of the first three quarters of 2013.

Mehdi also admitted filing a 2006 federal tax return listing his taxable income as $58,241, despite knowing that his actual taxable income was $295,515 that year.

The Office of Management and Budget advised federal agencies to charge user fees to recover the cost of services that convey special benefits beyond those available to the general public, which includes the authority to prepare federal tax returns for compensation.

In many states, the original and extended due dates for corporate income and franchise tax returns are the same as the filing date for the federal tax return (e.g., for calendar-year taxpayers, March 15 and September 15, respectively).

WASHINGTON -- The calendar shows April 15, and you haven't even started on your federal tax return? Chances are, you don't need to fret.

1031(a)(3)(B) requires that property received by a taxpayer will be treated as property which is nonlike-kind property if the property is received after the earlier of 180 days from the transfer of the relinquished property or the due date (determined with regard to extensions] of the taxpayer's federal tax return. Therefore, the federal extended due date should be used in determining whether the property is disqualified under IRC Sec.

As a DE, the SMLLC's activities are considered to be carried on directly by the single member, thereby eliminating the need to file a separate federal tax return (Regs.

"Twelve full-time people at Pfizer do nothing else but fill out the federal tax return. It's a year-round proposition," says Bob Huber, director of media relations at the New York Citybased pharmaceutical firm.

Overheads include: copies of checks, credit cards money orders, and cash; overhead transparencies of the W2 form; federal tax return forms; and a schedule EIC.