HAEFELE FLANAGAN


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Save Those Receipts – New rules for Charitable Donations

It has always been a good idea to keep proper documentation of tax deductible expenses, and now Congress has added a new motivator.  New rules were added by the Pension Protection Act of 2006 for individuals making charitable contributions in tax years beginning with 2007.  Any taxpayer claiming such deductions must now be prepared to prove that the contributions were actually made, in the amounts claimed on the tax return. <read more>

 

Caution:  Beware of the Kiddie Tax!

The Small Business and Work Opportunity Tax Act of 2007 (2007 Small Business Act) includes a provision that raises the "kiddie tax" age from under 18 to under 19 (or under age 24, for students) after 2007.  <read more>

 

Social Security Administration Issues Incorrect 1099’s

The Social Security Administration has informed the IRS that 2.5 million SSA 1099’s were issued in error and that corrected forms are scheduled to be issued the week of January 25, 2008.

 

Increased Password Complexity for EFTPS

As an additional security measure, EFTPS online will increase the complexity of passwords beginning February 7, 2008.  Passwords must be 8 to 12 characters long, composed of the following character types: 

·         Uppercase Alpha (A, B, C, etc.)

·         Lowercase Alpha (a, b, c, etc)

·         Numeric (1,2,3, etc) or the following Special Characters (!, @, #, $, *, +, -).

Each password must contain UPPERCASE AND LOWERCASE ALPHA CHARACTERS at least one character that is either a numeric or a Special Character.  For more information go to www.eftps.com

 

New Federal Wage Posting Requirements

Effective July 24, 2007, the Department of Labor requires all employers, regardless of size to post the most recent Minimum Wage poster, even if your state's minimum wage differs.  Find more information and a copy of the poster at www.dol.gov/elaws/posters.htm

 

Increase in Federal Minimum Wage

On May 25, President Bush signed a spending bill that, among other things, amended the Fair Labor Standards Act (FLSA) to increase the federal minimum wage in three steps:  to $5.85 per hour effective July 24, 2007, $6.55 per hour effective July 24, 2008 and $7.25 per hour effective July 24, 2009.

 

Pennsylvania Form 1099-G and 1099-INT Error

In January, the Pennsylvania Department of Revenue mailed incorrect

Forms 1099-G and 1099-INT that contained information for PA refunds and PA interest paid in 2005, rather than 2006.  Corrected 1099-G and 1099-INT forms will be mailed by February 9, 2007

 

Pennsylvania residents - 

Pennsylvania now allows contributions to Section 529 Qualified Tuition Programs to be deducted for Personal Income Tax purposes. The annual deductible contribution limit per beneficiary is $12,000.00 per year. These plans provide an excellent opportunity to invest on a tax-free basis for your children/grandchildren's education. In addition, these plans may also provide significant estate tax benefits.

 

Pension Protection Act of 2006

This significant tax legislation was signed into law by the President on August 17, 2006.  The new law is designed to not only strengthen traditional defined benefit pension plans, but also improve and extend many retirement plans, provided by IRA's, 401(k) and other defined contribution plans. click here for the full story.

 

President Bush Signs $70 Billion Tax Relief Reconciliation Bill

The Tax Increase Prevention and Reconciliation Act (Tax Reconciliation Act), signed into law on 5/18/06, provide benefits to business, investors, and middle-class alternative minimum tax relief. click here for details.

 

Federal Posting Notice For All Employers

For more information about the Uniformed Services Employment and Reemployment Act (USERRA) Notification Requirement click here

 

Changes in filing New Jersey Annual Report

New Jersey is mandating electronic filing of Form CAR-100

for corporations, limited liability companies, limited liability 

partnerships and limited partners click here for more info

 

Important Information for S Corporations

Beginning in late 2005, the IRS will introduce a study to evaluate the

reporting compliance of S corporations.  click here for details.

 

Increase in New Jersey's Minimum Wage

Effective October 1, 2005, the hourly minimum wage is $6.15 per hour.

The next increase will be effective on October 1, 2006, when it will be raised to $7.15 per hour - click here for details.

 

Flexible Spending Accounts

IRS extends use it or lose it deadline for Employees' Flexible Spending Accounts - click here for details

 

Qualified Retirement Plan Alert

Employers who sponsor qualified retirement

plans, such as 401(k) or profit sharing plans,

should be aware of a new requirement concerning automatic distribution of account balances

click here to learn more

 

New Banking Legislation Alert

Congress passed the Check 21 Act, allowing banks to transfer funds using electronic facsimiles of checks.  To learn more about the Check 21 Act - click here

 

The American Jobs Creation Act of 2004

President Bush has signed the American Jobs Creation Act.  To find out how it affects you - click here

 

 

Pennsylvania

To find out about tax changes in Pennsylvania -

  click here

 

 

New Jersey

 

Governor Jim McGreevey approves decoupling NOL Changes - click here to find out more

 

New Jersey has enacted the Business Tax Reform Act (A.B. 2501), which provides a major revision of the New Jersey corporation business (income) tax - click here to find out more

 

U.S. Supreme Court Allows IRS to Use Aggregate Method to Determine FICA Tax Liability on Tip Income  

As a result of a recent United States Supreme Court case, many employers who include income from tips in their FICA tax calculation may be significantly understating their FICA tax liability. For the full story click here