LTD Tools

The Practice & Procedures section is a compilation of alerts and articles written by members of the ICPAS Practice & Procedures Tax Committee as well as links to websites and other resources of interest to the tax community. Follow the links below for more information on these topics.

See also the Best Practices Compilation of documents.

Practice & Procedures Tax Articles

  • Changes to IRS Installment Agreement Fees

  • Streamlined Processing of Installment Agreements

  • PTIN Account Changes

  • Important Illinois Processing Dates

  • Safe Harbor Raised for De Minimus Tangible Property for Repairs & Maintenance

  • 2015 Form 1040 Filing Deadline Changed

  • Tax Liabilities to Affect Passports

  • IRS Form W-2 Verification Project

  • Federal Tax Deposit (FTD) Alerts

  • Price Break for PTIN Renewal

  • Could You Be Liable for Another Preparer’s Penalties?

  • Giving Social SecurityNumbers to a Health Insurance Company

  • Proposed Regulations onSection 83(b) Elections

  • Revised Tax Return Due Dates

  • Circular 230 Updated Provisions

  • UnderstandingYour 5071C Letter

  • Insolvency Worksheet Tool

  • ACA Advice