Today’s Publications, Deadlines and New Forms
TODAY’S DEADLINES
Friday September 2nd, 2022
IRS
Deposit payroll tax for payments on Aug 27-30 if the semiweekly deposit rule applies.
FLORIDA DOR
Pari-Mutuel (includes slot receipts) Cardrooms
TODAY’S NEW FORMS
Form 14234-B - Material Intercompany Transactions Template (MITT)
All new CAP applicants and taxpayers that participate in the Compliance Assurance Process (CAP) program CAP phase or Compliance Maintenance phase must submit MITTs. Taxpayers selected for the Bridge phase would not submit any MITTs.
Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap (Under Sections 146(f) and 142(k))
Form 8328 is filed by the issuing authority of private activity bonds to elect to carry forward its unused volume cap for one or more carryforward purposes (see section 146(f)). If the election is made, bonds issued with respect to a specified carryforward purpose are not subject to the volume cap under section 146(a) during the 3 calendar years following the calendar year in which the carryforward arose, but only to the extent that the amount of such bonds does not exceed the amount of the carryforward elected for that purpose.
Also, Form 8328 is used by a state to carry forward the unused volume cap under section 142(k). A state may elect to carry forward an unused limitation for any calendar year for 3 calendar years following the calendar year in which the unused limitation arose under rules similar to the rules of section 146(f). However, this election can only be made for the issuance of qualified public educational facility bonds. For definitions related to qualified public educational facilities, see section 142(k).
TODAY’S NEW PUBLICATIONS
Publication 4011 - VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)
Publication 1136 - The Statistics of Income (SOI) Bulletin
This bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides written descriptive analyses of statistics previously released on SOI’s Tax Stats webpage based on the data collected from the distinct types of tax and information returns filed with the IRS and included in SOI’s programs. Periodically, this report also includes results from special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators. Selected historical and other data tables previously published in the spring issue of the SOI Bulletin are now only available on SOI’s Tax Stats
webpages of the IRS website. Information on the availability of supplemental data on the topics included in this issue or other SOI subjects may be obtained by sending an email to SOI’s Statistical Information Services at sis@irs.gov, or by writing to the Director, Statistics of Income Division OS:RAAS:S, Internal Revenue Service, 1111 Constitution Avenue, NW, K-Room 4112, Washington, D.C. 20224.
Publication 5681 The General Records Schedules
This schedule covers records created by Federal agencies in carrying out the work of financial management: procuring goods and services, paying bills, collecting debts, accounting for all financial transactions, and monitoring agencies' net worth. It does not apply to copies of records forwarded to the Department of Treasury or the Office of Management and Budget in fulfillment of reporting requirements. These forwarded copies serve unique business purposes at those agencies and are therefore scheduled separately as records of 0MB and Treasury.