Appendices
Appendices
United States Tax Laws – A Perspective for Foreign Companies and Individuals Doing Business or Living in the United States
Appendices
Flowchart for determining residency status
Copies of forms 1001, 1040, 1040NR, 1042, 1042S, 5471, 5472, 8300 and TD F 90-22.1
Appendix 2
Forms
1001- Ownership, Exemption, or Reduced Rate Certificate
1040 US Individual Income Tax Return
1040 NR- US Nonresident Alien Income Tax Return
1042 S-Annual Withholding Tax Return for US Source Income of Foreign Persons
1042-Annual Withholding Tax Return for US Source Income of Foreign Persons
5471-Information Return of US Persons With Respect to Certain Foreign corporations
5472-Information Return of a 25% Foreign Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business
8300-Report of Cash Payments Over $10,000 Received in a Trade or Business
TDF 90-22.1 Report of Foreign Bank and Financial Accounts
Coronavirus (COVID-19) Tax Information Summary
Coronavirus Tax Information Please note: clients will need to work extensively with their payroll tax service provider, and their Human Resource professional as this all gets complex. I assume information of how to compute and input amounts on the related forms will be provided in detail in the coming weeks. Congress is working on another…
COVID-19 Resource Center
MESSAGE FROM MANAGING PARTNER ALAN OLSEN Greenstein, Rogoff, Olsen & Co., LLP (GROCO) CPAs & Advisors remains committed to serving our clients. We hope this email finds you and your family well and in good health. If the COVID‐19 virus is affecting you or a loved one, we wish you and yours a speedy and…
Federal Tax Return Filing Deadline Moved to July 15, 2020
Federal Tax Return Filing Deadline Moved Now that both California and the Federal IRS April 15 tax deadlines have been extended, most taxpayers and businesses will have more time to file and make tax payments without interest or penalties. From the IRS Website “WASHINGTON — The Treasury Department and Internal Revenue Service announced today that…
Tax Payment Due Dates – Updated Information as of March 19, 2020
Federal and some state tax authorities have responded to the Coronavirus by announcing extensions of some tax payment deadlines for most taxpayers. At BPM we are monitoring these announcements and will provide updates as additional information becomes available and as additional formal guidance is issued. Federal Coronavirus Update Treasury Secretary Mnuchin stated publicly on March…