23
May

Planning to file a Delinquent 1120F Return? Make sure you know the Risks.

By: Lou Carlow On February 1, 2018 the Commissioner of Internal Revenue, Large Business and International Division (LB&I) issued a memorandum providing guidelines for handling delinquent Forms 1120-F and requests for waivers pursuant to Treas. Reg 1.882-4(a)(3)(ii), that states “No one involved in a compliance function should accept as filed a delinquent Form 1120-F from a taxpayer or discuss in

Read more

28
Apr

IRS Delinquent 1120F Campaign – Are You Prepared?

By: Lou Carlow The IRS has identified the failure to file Forms 1120-F as the most recent front for its enhanced campaign to enforce compliance.  This campaign sends a clear message to foreign businesses with a U.S. business nexus – comply or beware: Foreign companies doing business in the U.S. are often required to file Form 1120-F. LB&I has data

Read more

Subscribe

Subscribe to the Tax Matters Blog.
First Name
Last Name
Industry
Email address
Secure and Spam free...

Subscribe

Subscribe to the Tax Matters Blog.
Email address
First Name
Last Name
Industry