Archive for September 2016
Technology & Biosciences Insights September 2016
https://www.aprio.com/media/newsletters/Tech-Newsletter-092916.html
Read MoreApproval Period for 2014 Angel Credit Investments Ends Oct. 31, 2016
The Georgia qualified investor tax credit, or Angel Investor Credit, became available to investors in early-stage Georgia startup companies beginning with 2011. Individual investors who make qualifying investments in certified businesses, whether directly or through a pass-through investment entity, may receive a credit of 35 percent of their annual investment up to $50,000 two years…
Read MoreInstructions for an Investor Claiming the Angel Investor Tax Credit
Registering as a Qualified Business for Angel Tax Credit Investors
Reminder: IRS Changes Filing Due Dates, including Information Returns
As the year comes to an end, start planning for the new income, payroll and information return due dates now. After many years of complaints by both taxpayers and tax preparers, Congress passed legislation which established new filing dates (and extended due dates) for income and payroll tax returns, as well as certain information returns…
Read MoreThe Definition of Marriage According to the Treasury
In 2013, the Supreme Court struck down Section Three of the Defense of Marriage Act, which paved the way for same sex couples to have their marriages legally recognized. On September 2, 2016, the Treasury Department issued final regulations outlining the definition of marriage for federal tax purposes. The regulations provide that: Schedule a consultation…
Read MoreHA&W Announces Results of 2016 Georgia Manufacturing Survey
Georgia manufacturers are not utilizing R&D Tax Credits and most lack attention to cyber security September 22, 2016- HA&W, a nationally-recognized tax, accounting and business advisory firm headquartered in Atlanta, announced today the results of the biennial Georgia Manufacturing Survey, conducted in partnership with the Georgia Institute of Technology, Kennesaw State University and the Georgia…
Read MoreMandatory ITIN Renewal
Important changes coming in October – If you are a taxpayer with an Individual Taxpayer Identification Number (ITIN), there is an important change that takes effect October 1, 2016. ITINs must be renewed if one of the following two criteria applies: You can only renew your ITIN by submitting form W-7 to the IRS by mail…
Read MoreState & Local Tax (SALT) Newsletter September 2016
https://www.aprio.com/media/newsletters/SALT-News-9-16.html
Read MoreProposed Regulations May Signal the End of Certain Valuation Discounts
New proposed regulations will have a severe impact on estate, gift and generation-skipping tax planning and could be made permanent as early as the end of 2016. For years, the Internal Revenue Service has attempted to challenge the application of valuation discounts commonly used for estate planning. In August of 2016, the IRS issued proposed…
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