Under the Employer Shared Responsibility provisions of the Affordable Care Act (ACA) the IRS has issued reporting requirements for all Applicable Large Employers (ALE) to report full time employees and health insurance offered to these employees and their dependents.
As we approach year-end, employee-shareholders who own more than 2% of the shares in an S corporation need to adjust their W2 compensation to reflect the addback of health insurance premiums paid by the corporation on their behalf. The
December 31, 2014, is the deadline for portability for small estates of pre-2014 decedents. Estates of decedents who died before January 1, 2014, that fall below the dollar threshold for having to file an estate tax return, and that
Many industries including manufacturing, construction, not-for-profit, agriculture and physician offices are granted sales tax exemption status on their purchases. If you have not considered buying such materials and supplies exempt from sales tax, contact us for a discussion on how