2023-12-04 State Law Limited Partners and Self Employment Tax
This week we look at:
FinCEN finalizes extension of due date for initial BOI reports for entities created in 2024
Tax Court rules that a state law limited partner is not automatically covered by IRC §1402(a)(13) self-employment tax exemption
OPR due diligence alert on FBAR
Annual business MeF shutdown date announced IRS denies request for automatic accounting method change late election relief
Tax Court finds that if date to file a Tax Court petition falls on a date that the clerk’s office is inaccessible, the taxpayer qualifies for extended filing relief even though electronic option had been available on the due date
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2023-12-04 State Law Limited Partners and Self-Employment Tax
A copy of the slides and links to the materials can be downloaded below: