Tx Plnning nd trtegies租税规划与策略(ppt 64).ppt

Prentice Hall Inc. * How To File?如何申報 Electronic Filing電子申報 Refund within 3 weeks三週內退稅 Less chance of processing error處理錯的的機會降低 Cost?成本？ Filing by mail郵寄申報 Prentice Hall Inc. * Filing Late and Amended Returns延遲申報和更正申報 Filing late延遲申報 Form 4868 用表4868 Penalties – 10% of tax bill 罰責—應納稅額的10% Amended returns更正申報 Form 1040X 用表1040X Limitations – 3 years after the original tax due date限制—三年內必須更正 Prentice Hall Inc. * Reasons for Being Audited查帳的原因 Random隨機抽樣 Previous errors過去申報錯誤 High income level高所得者 Filing a Schedule C使用附表C申報 Audits allow the IRS to conduct spot checks of returns to ensure compli