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The IRS had had four iterations of the Offshore Voluntary Disclosure Program (OVDP): 2009, 2011, 2012, 2014; these focused on paying taxes on income from foreign assets as well as filing FBARs. Unlike the streamlined filing compliance procedures, that is limited to non-willful violations, OVDP covered willful violations as well. [2]
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A limited liability company (LLC) is the United States-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation . [ 1 ]
The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.
IRS Direct File is a popular free program that offers guidance and support as you fill out your tax return and file your taxes directly with the IRS. And it may not be long for this world. On Feb ...
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