Compensi a lavoratori autonomi su territorio Americano (Persone Fisiche e Limited Liability Companies)

Form 1099 - MISC 2017 : Novità in pillole Tra le novità apportate dalla riforma fiscale per l’anno 2017 rientra la scadenza della data di presentazione per i moduli 1099: I moduli andranno presentati entro il prossimo  31 gennaio 2018 sia tramite invio telematico che cartaceo. Sono previste due eccezioni: - Moduli 1099 contenenti pagamenti sostitutivi di dividendi o interessi…

Fisco: Saccomanni e ambasciatore USA Phillips firmano accordo per scambio automatico di informazioni

E’ stato firmato oggi dal Ministro dell’Economia e delle Finanze, Fabrizio Saccomanni, e dall’ambasciatore Usa in Italia, John R. Phillips, l’accordo tra Italia e Stati Uniti per applicare la normativa del Foreign Account Tax Compliance Act (Fatca) e migliorare la tax compliance internazionale. L’accordo bilaterale riflette nei contenuti il Modello di accordo intergovernativo (definito a luglio 2012) per lo scambio…

IRS2Go Mobile App

Now Available - 2014 Version of IRS2Go! This new version of IRS2Go has a brand new look and feel with new added features. It is available in both English and Spanish.   Refund Status You can check the status of your federal income tax refund using IRS2Go. Simply enter your Social Security number, which will be masked and encrypted for…

W8 Ben Scam Alert

We are experiencing an increasing wave of scam targeting non-resident aliens. What you may receive is an e-mail fraudulently using the IRS name with an attached W8 BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) and the request to fill in the form. The scammer's true email address is masked as a legitimate IRS account…

Start-Up NY: Programma di incentivi sulla tassazione

L'iniziativa del governatore Cuomo, START-UP NY (SUNY Tax-free Areas to Revitalize and Transform UP-state NY), trasformerà i campus SUNY e le comunità universitarie di tutto lo stato in realtà prive di tassazione – esenti da tasse sul reddito per i dipendenti, oltre che dalle tasse su vendite, proprieta' o sull'attività, per 10 anni. START-UP NY attrarrà a New York venture capital, start-ups,…

SSN VS ITIN

Q. What’s a Social Security Number? (and, most important, do I need one?) A. In the UNITED STATES, a Social Security number (SSN) is a nine-digit number issued to US CITIZENS, PERMANENT RESIDENTS (GREEN CARD HOLDERS, and TEMPORARY RESIDENTS (WORKING VISA HOLDERS). The number is issued to an individual by the Social Security Administration. You need a Social Security number…

Estimated Income Tax for Individuals

Q. What is the Estimated Income tax? A. Income tax is a pay-as-you-go tax. This means that you must pay taxes as you earn or receive income during the year There are two ways to do it… Withholdings Estimated Tax If you are an employee, your employer most probably withholds income tax from your payrolls and pay it in your…

GC Consultants, Inc. is celebrating its 25th anniversary this fall – October 2012

Founder and Managing Partner Giuseppe Brusa has built a firm that is recognized nationally for its expertise in government compliance, audit, accounting and consulting services to foreign corporations and individuals. The firm has specialized practices areas that serve the accounting/taxation needs of foreign companies during the start-up of their activities and follows them up through the expansion of their businesses…