Automatic two-month extension to file return for those with tax homes outside the United States and Puerto Rico.: An article from: The Tax Adviser
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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on March 1, 1994. The length of the article is 542 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: US taxpayers with tax homes outside the US and Puerto Rico will receive a two-month extension of their return filing deadline in 1994 but must include a statement with their returns showing eligibility. A tax home abroad is shown if the taxpayer’s regular or principal place of business or abode is abroad, and the move to that home is not merely temporary. The move must be indefinite or permanent, and work assignments of over one year are considered permanent. A foreign tax home may actually be disadvantageous if the taxpayer has substantial travel and living expense deductions.
Citation Details
Title: Automatic two-month extension to file return for those with tax homes outside the United States and Puerto Rico.
Author: Patrick Yip
Publication: The Tax Adviser (Magazine/Journal)
Date: March 1, 1994
Publisher: American Institute of CPA’s
Volume: 25 Issue: n3 Page: 148(2)
Distributed by Thomson Gale
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