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BREAKING NEWS – Corporate Transparency Act on Hold

as of Monday, March 3, 2024

On Friday March 1, 2024, the U.S. District Court for the District of Alabama declared the Corporate Transparency Act (CTA) unconstitutional. In the case of National Small Business Association v. Yellen (Case No. 5:22-cv-01448) [1], initiated by the National Small Business United, the challenge was against the CTA’s mandate for small businesses to disclose their beneficial owners to the Financial Crimes Enforcement Network (FinCEN).

The ruling has the effect of suspending all BOI filing requirements for now, all enforcement actions, and all compliance concerns including questions of “practicing law without a license.” Experts believe the ruling will be appealed, probably to the Supreme Court, so this is a temporary filing requirement suspension until a final appeal is exhausted. Voluntary filing appears to still be allowed if for some reason a client desires to file.

Upcoming Tax Deadlines

September

Day

10
Employees Who Work for Tips – If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

16
Nonpayroll withholding – If the monthly deposit rule applies, deposit …