Resources
At Morrison, Gilger & David we are dedicated to providing clients and potential clients alike with the most up-to-date, accurate and relevant information regarding common tax concerns, estate planning issues, and general business matters.
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Business Use of Car Letter
The purpose of this memo is to provide you with a general understanding of current tax deductibility laws pertaining to the use of a business vehicle and their potential applicability to your business.
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Estate Tax & What to Expect From President Obama
With president Barrack Obama taking office in January 2009 and a democratic majority in the House of Representatives and Senate, we are anxious to know what the new administration will propose or enact relative to income and estate taxes. As to estate taxes, President Obama has provided some information as to his intentions that most taxpayers should find agreeable.
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IRA Trust Update
This memo addresses recent changes in law that are relevant to an Individual Retirement Accounts, 401(K), Defined Benefit Pension Plan, and other similar estate planning tools (collectively referred to as “Retirement Plans”). More specifically, this memo will first focus on income tax ramifications associated with Retirement Plans. Second, this memo will address minor children who have been designated as beneficiaries of Retirement Plans.
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What You Should Know as a Sponsor of a Defined Benefit Plan
All qualified retirement plans must meet the standards and regulations set forth in ERISA and regulated by the Internal Revenue Service and Department of Labor. Defined benefit plans bring with them some unique compliance and operational issues. The purpose of this writing is to outline those issues.
Articles
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Internal Revenue Service (IRS)
The source for all offical tax documents and for any information regarding filing deadlines and questions regarding any tax procedures
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California Franchise Tax Board (FTB)
The department that collects state personal income taxes and bank and corporation taxes for the State of California. Access to forms and tax information
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Employment Development Department
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California State Board of Equalization
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Nevada Secretary of State
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Arizona Secretary of State
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Department of Real Estate
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State Compensation Insurance Fund (Workers Comp)
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Federal Deposit Insurance Corporation
Useful Websites
Important Documents
IRS Form W-9
Request for Taxpayer Identification Number and Certification
IRS Form W-4
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay
IRS Form 1040
U.S. Individual Income Tax Return
IRS Form SS-4
Application for Employer Identification Number
IRS Form 1040-ES
Estimated Tax for Individuals
February 28
Paper 1099 statements due to IRS, Paper W-2 statements due to Social Security Administration
March 15
Calendar year corporation tax returns due, "S" corporation elections due for calendar year corporations
March 31
Electronic 1099 statements due to IRS, Electronic W-2 statements due to Social Security Administration
April 15
Individual, partnership, trust and estate returns due for calendar year taxpayers, first estimated quarterly tax payment for year due