Publications

Last year, new partnership audit rules enacted by Congress went into effect. Starting with tax returns for the 2018 calendar year, partnerships and limited liability companies (“LLCs”) taxed as partnerships will need to provide specific information regarding these new rules on IRS Form 1065. In addition, these new rules are […]

Part 1 (Originally Published on April 11, 2017) Congress enacted new partnership audit rules as part of the Bipartisan Budget Act of 2015 (the “Act”).  As outlined further below, these new audit rules make it easier for the IRS to audit and assess tax on entities taxed as partnerships, including […]

The IRS extended the due date for furnishing to individuals Forms 1095-B and 1095-C, from January 31, 2019, to March 4, 2019. Notwithstanding this extension, the IRS encourages employers and other coverage providers to furnish their 2018 statements as soon as they are able. The IRS did not grant an […]

For H-1B nonimmigrant visas subject to the cap, April 1, 2019, is the first day on which the U.S. Citizenship and Immigration Services (“USCIS”) will accept H-1B cap-subject petitions for foreign national professionals in specialty occupations. Despite a proposed rule that would have made sweeping changes to the H-1B cap […]

On February 1, 2019, the EEOC announced its extension of the EEO-1 filing deadline to May 31, 2019. The EEO-1 survey must be filed annually by private employers with 100 or more employees, and by federal contractors with 50 or more employees and a federal contract/subcontract in excess of $50,000. […]