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	<title>ABC Taxes, Tips &#38; Tools &#187; due date</title>
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	<description>Tax &#38; Other Information For Individuals &#38; Small Businesses - Call Us Before the IRS Calls You</description>
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		<title>Correcting Employment Tax Errors Without Penalty or Interest</title>
		<link>http://artandbusinessconsulting.com/blog/2010/02/correcting-employment-tax-errors-without-penalty-or-interest/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/02/correcting-employment-tax-errors-without-penalty-or-interest/#comments</comments>
		<pubDate>Sun, 14 Feb 2010 16:13:16 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[941-x]]></category>
		<category><![CDATA[amended]]></category>
		<category><![CDATA[due date]]></category>
		<category><![CDATA[employment tax return]]></category>
		<category><![CDATA[interest]]></category>
		<category><![CDATA[penalties]]></category>

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		<description><![CDATA[Employment tax forms are corrected by filing a 941-X.  The due date of the amended tax return is the same as the due date of the quarter in which the error was discovered. e.g.  L-corporation discovers in February that it under-reported and under-paid employment taxes for the 4th quarter of the preceding year.  Since the [...]]]></description>
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		<title>Late Filing Fee For Partnership &amp; S-Corporation Returns Soar</title>
		<link>http://artandbusinessconsulting.com/blog/2010/01/late-filing-fee-for-partnership-s-corporation-returns-soar/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/01/late-filing-fee-for-partnership-s-corporation-returns-soar/#comments</comments>
		<pubDate>Tue, 26 Jan 2010 07:48:01 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[due date]]></category>
		<category><![CDATA[Form 1065]]></category>
		<category><![CDATA[Form 1120S]]></category>
		<category><![CDATA[Form 7004]]></category>
		<category><![CDATA[late file fee]]></category>
		<category><![CDATA[partnership]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[s-corporation]]></category>
		<category><![CDATA[tax return]]></category>

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		<description><![CDATA[Starting in 2010 the late filing fee for Partnership returns (Form 1065) and for S-corporation returns (Form 1120S) is increasing.  The previous monthly penalty was $89 per month (or part of a month) per shareholder or partner; it is now more than doubled to $195 per month per partner or shareholder.  The penalty can be [...]]]></description>
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