Foreign Sourced Qualified Dividends and Gains If you have received foreign sourced qualified dividends and/or capital gains (including long-term capital gains, unrecaptured section 1250 gain, and/or section 1231 gains) that are taxed in the U.S. at a reduced tax rate, you must adjust the foreign source income that you report on Form 1116, line 1a. […]
Florida Statute 718.1085 and Florida Administrative Code 61B-23.002 disclose the retrofitting requirements for condominium and homeowner associations. By December 31, 2016, a residential condominium association that is not in compliance with the requirements for a fire sprinkler system and has not voted to forego retrofitting of such a system must initiate an application for a […]
The small business owner tends to be very proactive with his/her business, but, sometimes, has neither the time nor the expertise, or, even, the technology, to manage the financial affairs of the business. This can create difficulties when they need a loan. They also run the risk of violating state and federal laws regarding how to categorize employees or […]
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