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Tax Season Brings New Twists
Oleh:
Bonner, Paul
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 211 no. 1 (Jan. 2011)
,
page 24-27.
Topik:
Tax
;
Economy
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.30
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
While 2010 featured an ample number of new tax breaks and revenue-raising measures, the filing season that starts this month (with an April 18 deadline for individual returns) is notable for tax practitioners also because of its new return preparer requirements. For the first time, paid return preparers including CPAs are required to register, obtain a preparer tax identification number (PTIN) or renew an existing one, and include the PTIN on returns they prepare. A PTIN will be the only acceptable identifying number; formerly, preparers could use various numbers including a PTIN or a Social Security number.
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