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Ellen Martin

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Changes to Form 1023, Application for Tax Exemption under Section 501(c)(3)

News broke in early 2020 that the application for exemption under Section 501(c)(3), more commonly known as Form 1023, would be changing over to an online

Final Regulations Clarify Exempt Organization Filing Requirements

After waiting nearly eight months, exempt organizations finally have clarity on the reporting requirements of Form 990, Schedule B, Schedule of Contributors.

Exempt Organizations: Do We File Schedule B or Not?

As the 2019 tax filing season commences, preparers and payers alike are still getting a handle on the latest particulars related to tax reform and other

Exempt private schools offered new option to display nondiscriminatory policy

As of May 28, 2019, private schools exempt under Section 501(c)(3) of the Internal Revenue Code will now be able to display their racial nondiscrimination

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Planning for 2017 Form 1042-S Changes

Form 1042-S, Report of Foreign Persons' U.S. Source Income Subject to Withholding, has several additional reporting requirement changes for 2017. The

1042-S - Changes to 2016 Report of Foreign Persons' U.S. Source Income Subject to Withholding

With the end of the year close in sight, changes to 2016 tax reporting will become a popular topic of discussion. Due dates for returns of partnerships,

IRS Issues Practice Unit on Grants to Nonresident Aliens

On June 14, 2016, the IRS released their newest Practice Unit, outlining guidance on the payment of grants or scholarships to Nonresident Aliens, or “NRAs.”

1042 Woes: Resolution in Sight

After months of waiting for their tax refunds, international students may finally be able to breathe a sigh of relief. The National Association of College

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1040NR Update: Student Issues Yet to be Resolved

It came to light recently that thousands of international students were receiving notices about their 1040NR tax return for 2015. Instead of receiving

International Students Experience Issues with 1040NR Returns

While U.S. individual taxpayers can file and quickly receive their 2015 federal income tax refunds, there are many international students who are still

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