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Tax Articles

IRS Request for Miscellaneous Determination – IRS Form 8940

The IRS has released Form 8940, Request for Miscellaneous Determination that tax-exempt organizations will use to request certain determinations about their tax-exempt status.  In addition to foundation status issues, organizations will use this new form to obtain advance approval of certain activities and exemption from IRS Form 990 filing requirements.  Organizations applying for recognition of exemption and at the same…


IRS Collection Limitations

There are several options available through the IRS to resolve delinquent tax obligations and/or request relief.  One of the many reasons you need to be careful when engaging the IRS in these regards is because many of the programs including offer in compromise, collection due process appeal, and innocent spouse request extend the amount of…


Mortgage Interest Allocation

I received a very interesting question from my last post on mortgage interest concerning allocation for tax deduction purposes. This post is a summary of research conducted in these regards on the National Association of Enrolled Agents web site. For example sake generally speaking if you have a $110,000 mortgage outstanding on your personal residence and this…


Foreign Income Reporting IRS Publication 515

IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, includes a table of income source rules, including pay for personal services, interest, rents, royalties, income from natural resources, scholarship and fellowship grants, and guarantees of indebtedness. I must write from experience that identifying income is best accomplished if the type of income named on an invoice is…