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Consolidated filings for income producing properties that are comprised of multiple lots are not permitted by Finance.
CPAs should encourage their software providers to include the new 1120/1120S and 990 e-file programs in their packages for the 2005 filing season.
There are various methods of setting up numeric filing systems.
the prime contractor; Bowne, in its capacity as a large-scale filing agent, to review the EDGAR Filer Manual and test the electronic filer interface with the SEC; CompuServe Incorporated, to provide an electronic mail link between filers and the SEC, as well as an alternate filing mechanism; Disclosure Inc.
As with electronic filing and service, firms charged a standardized transaction fee for each use for paper delivery.
Yet given the time delay, more and more firms are beginning to look at e-filing as an option for at least some clients, most notably those with large refunds, where filing electronically will get the money in their hands faster.
Finally, employers may be concerned about the space requirements for the system, as well as the time and assistance involved in training employees on the electronic filing system.
Over two and a half years ago we recognized that electronic filing created the potential for dramatic savings in storage, time and money for the Court, attorneys and litigants.
Although this filing anomaly existed under prior regulations, when the passthrough entity received an extension to file to a date on or after the extended due date for the passthrough interest holder, the new, automatic six-month extension may cause this to happen with more frequency.
The proposal is predicted to reduce the state's tax filing costs by $50 million annually.
Tiny antennas and transmitters, embedded in bar code-type labels that "communicate" with a computer in a central filing area suggest many uses of RFID.
In 1986, when the Internal Revenue Service initiated electronic filing of tax returns, only five tax preparers participated, submitting about 25,000 returns.
Using a simple "file cabinet/drawer" interface, novice users can effortlessly create well-structured filing systems, while business and professional users can easily replicate a standard electronic filing system for multiple clients or projects on their network.
The e-filing mandate for the 2006 and 2007 filing seasons only applies to entities that file 250 or more returns during a calendar year, including income tax, excise tax, employment tax and information returns (e.