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Daniel Gray CPA Toronto
Feb 5, 20180 min read
18 views
ATTENTION FLORIDA VACATION PROPERTY RENTERS - Florida Tangible Personal Property Tax is due annually
If this is your initial year you are filing there is not a minimum value. In subsequent years, if the assessed value based on the return...
Daniel Gray CPA Toronto
Feb 1, 20186 min read
67 views


Daniel Gray CPA Toronto
Jan 31, 20180 min read
21 views
Speak IRS Language when writing a return or form address for IRS
The IRS system records all address words in capital case letters. It uses abbreviations, here is an example: Abbreviate directional names...
Daniel Gray CPA Toronto
Jan 31, 20181 min read
12 views


ITIN VISA for ITIN Form W-7, info and Diagram
Following is the W-7 line 6c visa info required with a diagram reference to a US visa (make sure to use correct month/day/year format on...
Daniel Gray CPA Toronto
Jan 24, 20181 min read
392 views
Partnership (U.S. or foreign) with foreign partners IRS filing requirements
In addition to the filing of Form 1065, U.S. Return of Partnership Income, a partnership (U.S. or foreign) with foreign partners could be...
Daniel Gray CPA Toronto
Jan 19, 20186 min read
443 views


Daniel Gray CPA Toronto
Jan 11, 20180 min read
15 views
One Canadian FBAR horror story and one do-it-yourself'er renunciation at fraction of lawyer'
Even if you do NOT expatriate, you should file returns (3 years) under the streamlined program, a service we provide. See...
Daniel Gray CPA Toronto
Jan 9, 20181 min read
195 views
FBAR Reporting Requirement or Exception - 4 types of foreign retirement accounts
Foreign retirement accounts do not meet the FBAR filing exception for U.S. retirement accounts in 31 CFR 1010.350(g)(4). That exception...
Daniel Gray CPA Toronto
Jan 9, 20182 min read
4,009 views
New US Tax Bill affect on child tax credit and USC abroad claims of refundable additional child tax
The child credit is designed to help working families offset some of the cost of raising children. Under the last law, the credit lets...
Daniel Gray CPA Toronto
Dec 26, 20172 min read
60 views


Table of IRS adjustment notices
There are many different kinds of adjustment notices that are sent by the IRS. Here is a table outlining them. IRS Taxpayer Notice Codes...
Daniel Gray CPA Toronto
Dec 20, 201729 min read
495 views
Renewing ITIN - who needs to?
At some point your ITINs will need to be renewed and when your turn for ITIN renewal eventually does come up, note that the ONLY way IRS...
Daniel Gray CPA Toronto
Dec 18, 20172 min read
16 views
Demystifying IRS e-Services Secure Access Authentication (2)
One's name and address on a filed 1040 must exactly match the corresponding entry when signing up for new e-services secure access. But -...
Daniel Gray CPA Toronto
Dec 17, 201713 min read
547 views
Get out of jail free card (2) for partnerships
The Internal Revenue Service just issued revised guidance extending relief for certain partnerships, real estate mortgage investment...
Daniel Gray CPA Toronto
Dec 17, 20171 min read
5 views
ITIN for bank account or PayPal
IRS will not issue an ITIN in order to allow a non-resident alien to open a USA bank account, it will only issue an ITIN for an existing...
Daniel Gray CPA Toronto
Dec 12, 20177 min read
110 views
ITIN Tidbits - good news
ITIN renewal W-7s for purpose of filing a tax return do not need a tax return attached to them. For an ITIN applicant using a certified...
Daniel Gray CPA Toronto
Dec 11, 20171 min read
17 views
Demystifying IRS e-Services Secure Access Authentication and tidbits for registrants outside the USA
Starting December 10, 2017, all tax professionals and payers who wish to use e-Services must create an e-Services account using a more...
Daniel Gray CPA Toronto
Dec 11, 20174 min read
654 views
Google IRS Withholding tax on ad payments and treaty reduced rates
Google says it rarely withholds United States federal tax from Google AdSense payments. However, it also say that it may be required to...
Daniel Gray CPA Toronto
Dec 7, 20174 min read
1,341 views
Get-out-of-jail-free card for Partnerships
Notice 2017-71 provides that any act performed for the 2016 taxable year of a partnership, REMIC, or certain other entities will be...
Daniel Gray CPA Toronto
Dec 1, 20171 min read
14 views
Canadian health card & permanent resident (PR) no good BUT Ontario Photo Card IS good for ITIN W
Nov 27, 2017 Corrected update - Ontario Photo Card Regarding Ontario (Canadian province akin to a US state) photo ID card, IRS has now...
Daniel Gray CPA Toronto
Nov 21, 20172 min read
204 views
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