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What’s New on the 2015 draft Form 1040 and related forms and schedules

What’s New on the 2015 draft Form 1040 and related forms and schedules

IRS has released on its website a number of draft tax forms and instructions for the 2015 tax year, including Form 1040 and its related schedules. They reflect several changes that take effect in 2015 and the fact that several tax provisions that have historically been extended have not yet been extended to 2015. Click […]

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2013 Schedule D forms and Form 8949 contain sale/exchange reporting changes

2013 Schedule D forms and Form 8949 contain sale/exchange reporting changes

IRS has recently released final versions of 2013 Forms 1040 Schedule D, 1120 Schedule D and 8949. The instructions to those forms contain a few changes in how sales and exchanges of capital assets are reported. Click here for 2013 Form 1040, Schedule D, Capital Gains and Losses. Click here for the draft instructions to […]

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Draft 2014 Form 1042-S reflects FATCA rules

Draft 2014 Form 1042-S reflects FATCA rules

IRS issued a draft of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, this past April and has now issued draft instructions for that form. The form and instructions contain numerous changes and additions, most of which reflect the fact that, effective for payments made after June 30, 2014, the Foreign Account Tax […]

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Draft instructions to 2013 exempt organization return contain several changes

Draft instructions to 2013 exempt organization return contain several changes

Click here for the draft of 2013 Form 990, Return of Organization Exempt From Income. Click here for the draft instructions to 2013 Form 990, Return of Organization Exempt From Income Tax. IRS has issued a draft of the 2013 Form 990, Return of Organization Exempt From Income Tax, and draft instructions for that form. […]

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Draft Forms 943 and 944 reflect new items

Draft Forms 943 and 944 reflect new items

IRS has posted on its website draft 2013 Forms 943, Employer’s Annual Federal Tax Return for Agricultural Employees, and 944, Employer’s ANNUAL Federal Tax Return, along with draft instructions to them. They reflect various new items, as discussed below. Click here for the draft 2013 Form 943. Click here for the draft instructions to the […]

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Draft Forms 1042 and 1042-S for 2014 Released

Draft Forms 1042 and 1042-S for 2014 Released

The IRS has issued draft Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, and Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, for 2014. Draft Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Draft Form 1042-S, Foreign Person’s U.S. Source Income Subject to […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney