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	<title>ABC Taxes, Tips &#38; Tools &#187; HR Info</title>
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	<link>http://artandbusinessconsulting.com/blog</link>
	<description>Tax &#38; Other Information For Individuals &#38; Small Businesses - Call Us Before the IRS Calls You</description>
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		<title>E-Verify Overview: Which States? How To?</title>
		<link>http://artandbusinessconsulting.com/blog/2011/06/e-verify-overview-which-states-how-to/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/06/e-verify-overview-which-states-how-to/#comments</comments>
		<pubDate>Mon, 27 Jun 2011 09:49:12 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[HR Info]]></category>
		<category><![CDATA[e-verify]]></category>
		<category><![CDATA[Final Non-Confirmation Notice]]></category>
		<category><![CDATA[Form I-9]]></category>
		<category><![CDATA[how long do you have to e-verify?]]></category>
		<category><![CDATA[how to sign up for e-verify]]></category>
		<category><![CDATA[mismatch letter]]></category>
		<category><![CDATA[overview of e-verify]]></category>
		<category><![CDATA[referral to DHS]]></category>
		<category><![CDATA[referral to SSA]]></category>
		<category><![CDATA[Tentative Non-Confirmation]]></category>
		<category><![CDATA[TNC letter]]></category>
		<category><![CDATA[Which states have e-verify]]></category>
		<category><![CDATA[who has to e-verify]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=777</guid>
		<description><![CDATA[Are you hiring new employees? If you live in Arizona, Colorado, Georgia, Idaho, Minnesota, Missouri, Mississippi North Carolina, Nebraska, Oklahoma, Rhode Island, South Carolina, Tennessee, Utah or Virginia you are required to use e-verify as part of your hiring process. In addition Arkansas, Hawaii, Iowa, Illinois, Michigan, New Hampshire, Nevada, Pennsylvania, Texas, Washington and West Virginia have pending e-verify legislation. ]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/06/e-verify-overview-which-states-how-to/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New NLRB Poster Requirement May Be Coming</title>
		<link>http://artandbusinessconsulting.com/blog/2010/12/new-nlrb-poster-requirement-may-be-coming/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/12/new-nlrb-poster-requirement-may-be-coming/#comments</comments>
		<pubDate>Wed, 22 Dec 2010 00:27:07 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[employment poster]]></category>
		<category><![CDATA[National Labor Relations Act]]></category>
		<category><![CDATA[National Labor Relations Board]]></category>
		<category><![CDATA[NLRA]]></category>
		<category><![CDATA[NLRB]]></category>
		<category><![CDATA[penalty]]></category>
		<category><![CDATA[poster requirement]]></category>
		<category><![CDATA[proposed ruling]]></category>
		<category><![CDATA[right to form a union]]></category>
		<category><![CDATA[right to join a union]]></category>
		<category><![CDATA[unfair labor practice]]></category>
		<category><![CDATA[union]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=536</guid>
		<description><![CDATA[The National Labor Relations Board (NLRB) announced that most private employers may soon have to display a poster in their work places that informs employees of their right to form and/or join a union.  At the moment it is a proposed ruling, which is undergoing a 60-day comment period.  IF the proposed ruling goes into effect [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/12/new-nlrb-poster-requirement-may-be-coming/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Time-off For Voting — Rules For All 50 States</title>
		<link>http://artandbusinessconsulting.com/blog/2010/10/time-off-for-voting-rules-for-all-50-states/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/10/time-off-for-voting-rules-for-all-50-states/#comments</comments>
		<pubDate>Fri, 29 Oct 2010 21:49:00 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[All 50 States]]></category>
		<category><![CDATA[employer laws]]></category>
		<category><![CDATA[employer rules]]></category>
		<category><![CDATA[State by State]]></category>
		<category><![CDATA[Voting leave laws]]></category>
		<category><![CDATA[Voting leave rules]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=503</guid>
		<description><![CDATA[This article comes from Source TheHRSpecialist.com and was dated 10/26/2010.  Normally this list is part of their premium content, but they “unlocked” it for a short period of time.  Art &#38; Business Consulting LLC  (we, our) is not affiliated with TheHRSpecialist.com (they, them, their) nor are we specifically endorsing TheHRSpecialist.com, but we are crediting them as the [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/10/time-off-for-voting-rules-for-all-50-states/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Make Sure Withholding Orders Come From Official Enforcement Agency</title>
		<link>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/#comments</comments>
		<pubDate>Tue, 24 Aug 2010 07:36:17 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[court ordered payments]]></category>
		<category><![CDATA[garnishments]]></category>
		<category><![CDATA[mail fraud]]></category>
		<category><![CDATA[official looking correspondence]]></category>
		<category><![CDATA[scam]]></category>
		<category><![CDATA[USPS v Child Support Services of Atlanta]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=250</guid>
		<description><![CDATA[Some scams rely on people not check official looking correspondence. You are probably familiar with phishing scams where one receives an email from Paypal, eBay, Bank, Credit Union, even the IRS, complete with logos and links saying your account is suspended or something similar until you complete an account review-clicking on the link in the [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>To HIRE or not to HIRE?</title>
		<link>http://artandbusinessconsulting.com/blog/2010/07/to-hire-or-not-to-hire/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/07/to-hire-or-not-to-hire/#comments</comments>
		<pubDate>Mon, 12 Jul 2010 02:30:43 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[941]]></category>
		<category><![CDATA[941-x]]></category>
		<category><![CDATA[amend tax form]]></category>
		<category><![CDATA[COBRA premium assistance credit]]></category>
		<category><![CDATA[COBRA subsidy]]></category>
		<category><![CDATA[employee eligibility]]></category>
		<category><![CDATA[extended]]></category>
		<category><![CDATA[HIRE]]></category>
		<category><![CDATA[HIRE retenetion credit]]></category>
		<category><![CDATA[hiring incentives to restore employment]]></category>
		<category><![CDATA[Home Buyer Credit deadline extended]]></category>
		<category><![CDATA[which tax credit]]></category>
		<category><![CDATA[Work Opportunity Tax Credit]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=391</guid>
		<description><![CDATA[The Hiring Incentives to Restore Employment Act (HIRE) was signed in to law by President Obama on March 18, 2010. If an employer hires a worker after February 3, 2010 and before January 1, 2011 and this worker has been out of worker for more than 60 days, the employer is eligible for certain tax credits.  [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/07/to-hire-or-not-to-hire/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>More Changes For AZ Taxpayers</title>
		<link>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/#comments</comments>
		<pubDate>Sat, 26 Jun 2010 02:33:04 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[2009]]></category>
		<category><![CDATA[2009 taxes]]></category>
		<category><![CDATA[Arizona]]></category>
		<category><![CDATA[AZ]]></category>
		<category><![CDATA[changes]]></category>
		<category><![CDATA[clearinghouse fee change]]></category>
		<category><![CDATA[DOI]]></category>
		<category><![CDATA[exempted unemployment income]]></category>
		<category><![CDATA[fiscal year]]></category>
		<category><![CDATA[garnishment]]></category>
		<category><![CDATA[Haiti charity deduction]]></category>
		<category><![CDATA[new vehicle sales tax deduction]]></category>
		<category><![CDATA[nonconformity]]></category>
		<category><![CDATA[OID]]></category>
		<category><![CDATA[payroll tax]]></category>
		<category><![CDATA[reacquisition of debt instrument]]></category>
		<category><![CDATA[sales tax]]></category>
		<category><![CDATA[special NOL carry back rules]]></category>
		<category><![CDATA[TPT]]></category>
		<category><![CDATA[TPT license fee increase]]></category>
		<category><![CDATA[TPT license renewal]]></category>
		<category><![CDATA[Transaction Privelege Tax]]></category>
		<category><![CDATA[US tax code]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=356</guid>
		<description><![CDATA[July 1 is the start of the Arizona State fiscal year which is why several changes are going into effect on that date.  AZ Withholding Tax Change: On July 1, 2010 an employer must withhold Arizona state income tax according to the new A4s, which they should have obtained from all of their employees prior [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Medical Plans for Small/Micro Business Owners</title>
		<link>http://artandbusinessconsulting.com/blog/2010/06/medical-insurance-plans-for-smallmicro-businesses/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/06/medical-insurance-plans-for-smallmicro-businesses/#comments</comments>
		<pubDate>Mon, 14 Jun 2010 09:00:21 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[General Business]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[business expense]]></category>
		<category><![CDATA[employee benefits]]></category>
		<category><![CDATA[employee spouse]]></category>
		<category><![CDATA[Health Reimbursment Arrangement]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[medical expense]]></category>
		<category><![CDATA[medical insurance]]></category>
		<category><![CDATA[Section 105]]></category>
		<category><![CDATA[Section 105 HRA]]></category>
		<category><![CDATA[small business]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=330</guid>
		<description><![CDATA[In general Group Health insurance including dental &#38; qualified long-term care insurance is deductible as a business expense, but there are very specific issues with respect to small business owners.  A sole proprietor, partner or 2% or more shareholder of an S-corporation cannot deduct more than they earned from self-employment and cannot deduct medical insurance [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/06/medical-insurance-plans-for-smallmicro-businesses/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Restaurants, Form 8027 &amp; Tips Reporting For Employers &amp; Employees</title>
		<link>http://artandbusinessconsulting.com/blog/2010/05/restaurants-form-8027-tips-reporting-for-employers-employees/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/05/restaurants-form-8027-tips-reporting-for-employers-employees/#comments</comments>
		<pubDate>Fri, 21 May 2010 23:12:39 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[8027 due date]]></category>
		<category><![CDATA[allocated tips]]></category>
		<category><![CDATA[employee tips reporting]]></category>
		<category><![CDATA[employer tips reporting]]></category>
		<category><![CDATA[FICA taxes]]></category>
		<category><![CDATA[Form 4070]]></category>
		<category><![CDATA[Form 8027]]></category>
		<category><![CDATA[Form 8809]]></category>
		<category><![CDATA[information return]]></category>
		<category><![CDATA[IRS audit target]]></category>
		<category><![CDATA[penalties]]></category>
		<category><![CDATA[report 100% of tips]]></category>
		<category><![CDATA[tip income]]></category>
		<category><![CDATA[tips]]></category>
		<category><![CDATA[tips log]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=293</guid>
		<description><![CDATA[An independent contractor suggested that although the IRS receives about 50,000 Form 8027’s in a given year it should be receiving around 3 times that amount.  As a result, the IRS will focus exams on firms that failed to file form 8027. What is Form 8027? It’s the Employer’s Annual Information Return of Tip Income [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/05/restaurants-form-8027-tips-reporting-for-employers-employees/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Time to HIRE?</title>
		<link>http://artandbusinessconsulting.com/blog/2010/05/time-to-hire/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/05/time-to-hire/#comments</comments>
		<pubDate>Thu, 13 May 2010 02:27:52 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[eligible employee]]></category>
		<category><![CDATA[employer hiring incentive]]></category>
		<category><![CDATA[FICA Tip Credit]]></category>
		<category><![CDATA[HIRE]]></category>
		<category><![CDATA[long-term unemployed]]></category>
		<category><![CDATA[Tax Credit]]></category>
		<category><![CDATA[Work Opportunity Tax Credit]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=286</guid>
		<description><![CDATA[The Hiring Incentives to Restore Employment Act (HIRE) was signed in to law by President Obama on March 18, 2010.  Under the new laws certain employers may benefit from hiring certain kinds of new employees.  The first break eliminates the employer’s portion of the Social Security tax of 6.2%.  If the new employee is kept [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/05/time-to-hire/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Another Change Coming to Arizona’s State Withholding Form A4</title>
		<link>http://artandbusinessconsulting.com/blog/2010/04/another-change-coming-to-arizonas-state-withholding-form-a4/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/04/another-change-coming-to-arizonas-state-withholding-form-a4/#comments</comments>
		<pubDate>Fri, 30 Apr 2010 21:10:30 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[A4]]></category>
		<category><![CDATA[Arizona]]></category>
		<category><![CDATA[change]]></category>
		<category><![CDATA[license]]></category>
		<category><![CDATA[renewal fee]]></category>
		<category><![CDATA[State Withholding]]></category>
		<category><![CDATA[TPT]]></category>
		<category><![CDATA[Transaction Privelege Tax]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=150</guid>
		<description><![CDATA[Last year the federal government decided to give a tax break to workers in the middle of the year by reducing the amount of tax withheld from each paycheck. Unfortunately, this meant the Arizona state income tax withheld went down, as AZ withholding is based on a percentage of the Federal income tax withheld.  So [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/04/another-change-coming-to-arizonas-state-withholding-form-a4/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
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