Recently Published

February 2012

Form 8937 — Creates New Rules for Reporting of Organizational Activities That Affect the Basis of Securities

The IRS has recently released Form 8937, along with its instructions requiring issuers of “specified securities” to prepare this form soon after certain “organization activities” occur. January 17, 2012, marked the form's first due date. A “specified security” refers to...

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Illinois NLD Suspension: What This Means If You Are Thinking of Selling

Net loss carryovers are an integral component of tax planning. States all have different rules regarding net loss deductions, and these rules are constantly changing. Over the past few years, Illinois has had varying net loss deduction (NLD) rules. Historically,...

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SSAP 101 and SSAP 10R: Are Insurance Companies Leaving Surplus on the Table?

There have been constant changes in the area of tax accounting for insurance companies over the last several years. These changes have required insurers to evaluate all of the changes made by Statement of Statutory Accounting Principles (SSAP) 10R and...

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Form 990 — Identifying Your Target Audience

Many tax-exempt organizations rightly worry about scrutiny from the Internal Revenue Service (IRS). A small minority of tax-exempt organizations are scrutinized by an IRS audit on an annual basis. A tiny minority of those audited lose their exemption. So, while...

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Taxpayers Beware: IRS Impostor Faxes

Recently there have been reports of phony faxes requesting wages, social security numbers, and other personal information on behalf of the IRS. These communications bear IRS and U.S. Department of the Treasury logos and look much like official correspondence. However,...

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Specialty Snapshot: Mental Health Professionals

There are more than 100,000 mental health professionals across the U.S. with combined annual revenues of approximately $10 billion. Service revenues consist primarily of patient care services, and also include pharmaceutical sales and fees for lab tests. Within each specialty,...

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Medical Malpractice Insurance Premiums: How Is My Insurance Company Determining My Premium?

Medical malpractice news, debate, and discussion are not new to Illinois. In 2010, the Illinois state supreme court struck down legislation that limited the noneconomic damages to be awarded in malpractice suits. Craig Tobin, from Tobin & Munoz, notes the...

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Is It Time to Enhance Your Annual Report?

In an economic climate where everyone is trying to stretch their dollar, what you have to say and how you say it in your annual report could make a difference in the eyes of your donors. There is so much...

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Benefits of Conducting a Fraud Risk Assessment — Part Two

Read "Benefits of Conducting a Fraud Risk Assessment — Part One" Read "Benefits of Conducting a Fraud Risk Assessment — Part Two" Read "Benefits of Conducting a Fraud Risk Assessment — Part Three"   Fraud is a risk to every...

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Higher Education Tax Benefits

In a tough economy with rising tuition costs, deciding how to pay for your child's higher education expenses can seem daunting. To help reduce the total costs associated with higher education, we have listed opportunities that may be available to...

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Changes to Accounting for Accrued Medical Malpractice Claims and Expenses

The accounting related to recording malpractice claims and the related insurance recoveries recently changed with Accounting Standards Update 2010–24, Health Care Entities: Presentation of Insurance Claims and Related Insurance Recoveries, which made significant alterations to current practices. Prior to the...

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Beware: New Form 8938 - Statement of Foreign Financial Assets

Effective for tax years starting after March 18,2010, individual U.S. taxpayers (as well as bona fide residents of American Samoa and Puerto Rico) are required to include Form 8938, “ Statement of Specified Foreign Financial Assets”, in their income tax...

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You’ve Got Two More Days to File Your Tax Return

For Tax Season 2012, the due date for “April 15 returns” for Tax Year (TY) 2011 is April 17, 2012. April 15 falls on a Sunday in Tax Season 2012, which under most circumstances would push the due date to...

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1099-MISC Requirements for Landlords

In the past couple of years Congress has been active in modifying filing requirements for informational returns, especially 1099s. All of these changes have left informational return filing requirements misconstrued, especially in the case of landlords on their individual tax...

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Where Do You Live? The Illinois Tax Edition

And why does it matter? It seems that Illinois residents have been asking this question more often since Illinois increased its individual income tax to five percent.  How does Illinois define a resident? Illinois defines "resident" as: (A) an individual...

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This publication is part of Blackman Kallick’s marketing of professional services, and is not written tax advice directed at the specific facts and circumstances of any person and/or entity. Contents of this publication are of a general nature, and you should not act on this information without obtaining professional advice from your business advisor that is appropriately tailored to your individual needs and circumstances. This written advice is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.