FOREIGN MATTERS

Individual Taxpayer Identification Number changes...

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Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Read more...

Gifts from Foreign Person

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December is a time when we think of gifts -- both giving and receiving them. If you are a U.S. person who received foreign gifts of money or other property, you may need to report these gifts on Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. Form 3520 is an information return, not a tax return, because foreign gifts are not subject to income tax.  However, there are significant penalties for failure to file Form 3520 when it is required.        Read more...

SMALL BUSINESS

Starting a business

In Florida....

Other states...

Estimated Tax Payments

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Companies are required to make estimated tax payments using the IRS' EFTPS system.
Follow these instructions for free access.

Qualified Dividends

ANNUAL REPORTS

Florida - file and pay online  due before May 1st.

Delaware - file and pay online (Annual Report and Franchise Taxes)
                       Calculating Franchise Taxes (DE)