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Did You Know?
Form 5471 is Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Report information with respect to certain foreign corporations. A domestic partnership may have to file Form 5471 if it: Controls a foreign corporation; or Acquires, disposes of, or owns 5% or more in value of the outstanding stock of a foreign corporation; or Owns stock in a corporation that is a controlled foreign corporation for an uninterrupted period of 30 days or more during any tax year of the foreign corporation, and it owned that stock on the last day of that year.
Newsroom
News about Taxation cases in Maine and nationwide:
Understanding the Tax Gap
The Internal Revenue Service developed the concept of the tax gap as a way to gauge taxpayers’ compliance with their federal tax obligations. The t... Read more >
Definition:
50% special depreciation allowance. For qualified property you acquire after May 5, 2003, you can take a special depreciation allowance that is equal to 50% of the property's depreciable basis. However, instead of claiming the 50% special allowance, you can elect to claim the 30% special allowance or elect not to claim any special allowance.
Electric and Clean-Fuel Vehicles
Definition:
For vehicles placed in service in 2004, the maximum clean-fuel vehicle deduction and qualified electric vehicle credit are scheduled to be reduced by 25%, as compared to 2003.
Compulsory payroll tax
Definition:
An automatic tax collected from employers and employees to finance specific programs.
If you live in the following cities and need an taxation attorney you should contact
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Auburn
Augusta
Bangor
Biddeford
Brunswick
Lewiston
Portland
Saco
Sanford
Scarborough
South Portland
Waterville
Westbrook
Windham
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