09.13.15 - 09.16.15
Michael Lloyd and Michael Chittenden will present multiple topics during the 2015 IRS Compliance: Regulatory Tax and Accounts Payable Conference on September 13-16, 2015.
On September 14, 2015, Lloyd and Chittenden will present "FATCA and Chapter 3 for U.S. Withholding Agents," which will focus on how payors of U.S.-source income should evaluate the payments for Chapter 3 and FATCA withholding and cover source determination, payee documentation and tips for evaluating treaty claims.
On September 15, 2015, Lloyd and Chittenden will present "ACA Reporting Pitfalls," addressing the new ACA-created reporting requirements, and untangle and explain who is subject to which requirements, what coverage has to be reported and answer some tricky questions that filers face. They will also present "U.S. Payroll Tax Issues Related to U.S. Expatriates," and share recent experiences with examination teams and discuss potential defenses to raise on audit including the application and requirements of Section 3401(a)(8)(A)(i) and (ii).
On September 16, 2015, Lloyd and Chittenden will present "Withholding and Reporting on Legal Settlements," and discuss the types of settlements that are required to be reported, which form to report on and when filers might face duplicate return filing obligations. They will also present "Payroll Tax and Withholding Issues Related to Nonresident Aliens Working in the U.S.," and discuss issues that arise in the context of nonresident aliens working in the United States, including the maddening Form 8233 process, the role of treaty claims, and the statutory exclusion from income for business visitors.