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Consolidated filing is allowed, however, for condominiums.
Works with tax professional associations and industry organizations such as the AICPA to get direct feedback on electronic filing and other initiatives.
For texts that describe, compare, and contrast these methods (and provide filing exercises on disks), see Professional Records and Information Management and Records Management, 7th Ed.
The cost of a bi-synchronous modem necessary for electronic filing is approximately $1,000.
Bowne was the first registrant to sign up as a pilot EDGAR flier in 1984 and has EDGAR-filed its own compliance documents ever since, Bowne also made the first operational EDGAR filing on July 15, 1992.
These functions minimize risk of incurring fees or filing or serving past deadlines, while the overall increase in efficiency helps firms grow their business by minimizing time and expense spent on filing and service issues.
Foreign taxpayers should note however that Swallows is not a blank check for not filing returns.
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.
17, 2001 and such late filing and payment will be considered due to reasonable cause so that late filing or late payment penalties will not be imposed.
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.
6081-1lT, Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, has been revised to allow administrators and sponsors of employee benefit plans subject to the Employee Retirement Income Security Act of 1974, an automatic 2 1/2-month filing extension.
If you really want to develop a file system, Ann Bennick's Active Filing for Business Records will give you a first-class start.
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.