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Who must file Form 8948?

Form 8948 is used only by specified tax return preparers (defined below) to explain why a particular return is being filed on paper. A specified tax return preparer may be required by law to electronically file (e-file) certain covered returns (defined below).

Does sales tax apply to utilities?

Utilities like water, gas, and electricity used in the manufacturing process are often exempt from sales tax. These exemptions can apply to both local and state taxes.

Do I need to send form 8879?

Taxpayers and the ERO representative must always complete and sign Form 8879 or Form 8878 for the Practitioner PIN method of electronic signature. EROs must also sign with a PIN.

Who needs an EFIN?

All tax preparation businesses and consultancies need to have an EFIN as per the IRS requirements. In addition, any business that files over 10 tax returns have to use the dedicated e-File services. As such, e-filing is now a mandatory process for businesses.

Who needs to report form 8938?

For example, Form 8938 is required if the total foreign-held asset value was $50,000 on the last day of the tax year, or $75,000 at any time during the tax year. If you are married and file jointly with your spouse, the threshold is $100,000 on the last day of the year or $150,000 at any time during the tax year.

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