The Report of Foreign Bank and Financial Accounts (FBAR) can no longer be filed on TDF 90-22.1, and must be e-filed on Form 114. This alert summarizes developments involving FBAR e-filing and ...
How long should tax professionals hold onto the e-file signature authorizations of their clients? It depends on where they and their clients reside. Form 8879, "IRS e-file Signature Authorization," is ...
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