Direct Tax

Form 8938 (FATCA): Supplemental Due Dates Aligned with Form 1040 and Extension Handling

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers to report specified foreign financial assets by filing IRS…

3 weeks ago

Form 4868 vs. Form 2350: Choosing the Right Extension Path for Individual Taxpayers

When April 15 approaches, many individual taxpayers need extra time to assemble documents, calculate income, or coordinate complex financial situations. The…

3 weeks ago

Form 3520 & 3520‑A: Due Dates for Foreign Trusts and Gifts, Including Extensions and Late‑File Penalties

U.S. persons who create, transfer property to, or receive distributions from foreign trusts, as well as those receiving certain large…

3 weeks ago

Form 1120‑S (S‑Corporations): Due Dates, File Form 7004 Extensions, and State Synchronization

Form 1120‑S is the U.S. Income Tax Return for an S‑Corporation, a pass-through entity where profits and losses flow directly to…

3 weeks ago

Form 1120 (C‑Corporations): Calendar-Year and Fiscal-Year Deadlines plus Extension Filings

Form 1120 — U.S. Corporation Income Tax Return — is required for all C‑corporations, and knowing the correct filing deadlines is…

3 weeks ago

Form 1065 (Partnerships): Original and Extended Deadlines for Federal Filing and K‑1 Issuance

Partnerships in the United States are required to file IRS Form 1065 annually to report their income, deductions, gains, and losses.…

3 weeks ago

Form 1041 (Estates & Trusts): Due Dates, Form 7004 Extension, and Fiduciary Timelines

Fiduciaries managing estates and trusts are responsible for filing IRS Form 1041, U.S. Income Tax Return for Estates and Trusts. Unlike…

3 weeks ago

Form 990 (Tax-Exempt Organizations): Due Dates for 990-Series Returns and Automatic Extensions

Tax-exempt organizations are generally required to file annual information returns with the Internal Revenue Service (IRS) using the Form 990…

3 weeks ago

Foreign Transactions in Box 16 of Schedule K-1: What You Must Report

If you receive a Schedule K-1 from a partnership or S corporation, one critical section to pay close attention to…

3 weeks ago

FinCEN Form 8300: Cash Transactions Reporting Deadlines and Filing Protocols

FinCEN Form 8300, “Report of Cash Payments Over $10,000 Received in a Trade or Business,” is a critical compliance requirement for…

3 weeks ago

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