Effective immediately, Berkheimer Tax Administrator has been appointed as the local Earned Income Tax collector for Schuylkill and Susquehanna counties. Central Tax Bureau of Pennsylvania, Inc. - which had collected the local Earned Income Tax at the beginning of this year - has been terminated as the tax collector for these areas. 2012 EIT should be sent to Berkheimer.

New York No Longer Accepts 4868 for Extensions

Just a reminder as you are preparing extensions that beginning for tax year 2011 and after, New York will no longer accept 4868  (or 7004 for trusts etc.) extensions. You must file IT-370 for Individuals or IT-370-PF for Partnerships and Fiduciaries.  

In the past they would accept the 4868 or 7004 if you expected to have no balance due (like PA still does).  

http://www.tax.ny.gov/pdf/notices/n11_16.pdf

New York No Longer Accepts 4868 for Extensions

PA Department of Revenue Announcement for SMLLC Efilers

Paper Filing Option for Preparers Whose Software Won't E-File LLC RCT-101s

It has come to the attention of the Pennsylvania Department of Revenue that
third-party preparers using certain software packages are unable to
electronically file the PA Corporate Tax Report (RCT-101) for a
single-member limited liability company whose income is reported on the
personal income tax return of a member. 

Any preparer experiencing this problem must file a signed paper original of
the report along with all required schedules.  If a preparer is required to
electronically file all corporate tax reports, the preparer must also
include with the paper report a statement as to why the report was not filed
electronically.  This procedure is in accordance with the penalty waiver
subparagraph (a)(2)  of the Method of Filing; Pennsylvania Corporate Tax
Report, RCT-101 Notice published in the Pennsylvania Bulletin on Sept. 3,
2011. 

PA Department of Revenue Announcement for SMLLC Efilers

DCED Posts Act 32 Procedures Manual

The Department of Community and Economic Development (DCED) has posted their Act 32 Procedures Manual to its web site at http://www.newpa.com/node/6747 (under Regulation and Procedures). It will be updated as necessary, according to DCED.

DCED Posts Act 32 Procedures Manual

PA Unemployement Confirms Late Rate Letters

The Pennsylvania Unemployment Compensation Department has confirmed that compensation rate notices which are normally mailed at the end of December will be delayed into 2012. They say they will be mailed prior to April 1, 2012.

This obviously creates problems for employers trying to accrue the proper amount of tax to pay in the first quarter. It will also require changes to rates in software, and adjustments for incorrect accruals.

PA Unemployement Confirms Late Rate Letters

PA to Stop Mailing Corporate Tax Coupons

The PA Department of Revenue will no longer mail REV-857-I coupon packets or specialty taxes coupons, forms and instructions to taxpayers effective 01/01/2012. The forms and instructions will be available on their website. Of course, they encourage everyone to file on e-TIDES if possible.

PA to Stop Mailing Corporate Tax Coupons

2011 Tax Year Publication 17 Posted

Publication 17 was posted yesterday, and is available for download at

http://www.irs.gov/pub/irs-pdf/p17.pdf

If past years are any guide, there may be revisions, so keep the web address handy. Even if you order a paper copy (which if you tell them you are a tax preparer they will charge you for) the PDF is useful since you can search the document by any word, and there are hyperlinks in the documents to other sections.

2011 Tax Year Publication 17 Posted