News & Analysis as of

Filing Requirements Required Forms Electronic Filing

Snell & Wilmer

Electronic Filing Now Available for Section 83(b) Elections

Snell & Wilmer on

As explained in a prior blog, last year the IRS released Form 15620, an approved IRS form for making Section 83(b) elections under the Internal Revenue Code. Historically the IRS has required taxpayers to submit their 83(b)...more

Foodman CPAs & Advisors

How To Amend A Tax Return?

The IRS released Tax Tip 2024-38, April 25, 2024, to explain to taxpayers how to amend a tax return. If a taxpayer discovers an error after filing their return, the taxpayer may need to amend a tax return. IRS states that...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Kentucky and Tennessee

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

Bricker Graydon LLP

The IRS Introduces New Procedures for Nonprofits Making Miscellaneous Determination Requests

Bricker Graydon LLP on

In the midst of tax season, the IRS released Rev. Proc. 2023-12 establishing new procedures for nonprofit and tax-exempt entities making miscellaneous determination requests. As with recent procedural changes to Forms 1023,...more

Latham & Watkins LLP

SEC Adopts Amendments to Form 13F

Latham & Watkins LLP on

Changes include switching from paper to electronic filing requirement for confidential treatment requests. On June 23, 2022, the Securities and Exchange Commission (SEC) adopted certain amendments to Form 13F (the Adopting...more

Stinson - Corporate & Securities Law Blog

SEC Updates Electronic Filing Requirements

The Securities and Exchange Commission adopted rules and form amendments to: Mandate the electronic filing or submission of certain documents that currently are permitted to be filed or submitted in paper... ...more

BCLP

IRS Revising Form 1024; New Technical Guides; Information for LLCs Applying for 501(c)(3) Tax-Exempt Status; Revised Form 4506-A;...

BCLP on

IRS Revising Form 1024 to Allow for Electronic Submission - As part of an ongoing effort to improve service for the tax-exempt community, the IRS is revising Form 1024, Application for Recognition of Exemption Under...more

Mitchell, Williams, Selig, Gates & Woodyard,...

IRS Temporarily Allow Use of Electronic signatures

In an Internal Revenue Service (IRS) interim guidance memorandum authored by Sunita Lough, Deputy Commissioner, Services and Enforcement, the IRS has temporarily approved the acceptance of “signature images” and “digital...more

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