One unreported change brought into effect by the "Protecting Americans from Tax Hikes" Act of 2015 (otherwise known as PATH) relates to due dates. In this case, I'm not talking about the changes for Partnership and Corporate returns.
Rather, I am talking about the changes in filing of W2s and 1099s. The employer is still responsible for sending these documents to the taxpayer by the end of January. Now, these forms must be sent to the government at the same time.
The provision is effective for returns and statements relating to calendar years beginning AFTER the date of enactment.
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Stephen Mankowski CPA
EP CAINE & ASSOCIATES, CPA LLC
Bryn Mawr PA
215-674-5652
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