🧾 Formulario 730 – Declaración Mensual del Impuesto sobre Apuestas

• ¿Quién debe presentarlo?
  Operadores que aceptan apuestas sujetas a impuestos federales.

• ¿Qué reporta?
  El impuesto mensual sobre las apuestas aceptadas.IRS+1IRS+1

• Fecha límite:
  Último día del mes siguiente al período reportado (por ejemplo, apuestas de abril se reportan el 31 de mayo).

• Enlace oficial:
  IRS

🚛 Formulario 2290 – Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras

• ¿Quién debe presentarlo?
  Propietarios de vehículos con un peso bruto tributable de 55,000 libras o más que circulan por carreteras públicas.IRS

• ¿Qué reporta?
  El impuesto anual por el uso de vehículos pesados en las carreteras.IRS+1IRS+1

• Fecha límite:
  El 30 de mayo si el vehículo se utilizó por primera vez en abril.

• Enlace oficial:
  IRS

🎓 Formulario 5498-ESA – Información sobre Contribuciones a Cuentas de Ahorro Educativo Coverdell

• ¿Quién debe presentarlo?
  Instituciones financieras que administran cuentas Coverdell ESA.IRS+1IRS+1

• ¿Qué reporta?
  Contribuciones y transferencias realizadas a la cuenta durante el año fiscal.thriventfunds.com+1IRS+1

• Fecha límite:
  30 de mayo del año siguiente al año fiscal reportado.IRS+8IRS+8IRS+8

• Enlace oficial:
  IRS

🏦 Formulario 5498 – Información sobre Contribuciones a Cuentas de Retiro Individual (IRA)

• ¿Quién debe presentarlo?
  Instituciones financieras que administran cuentas IRA.ADP

• ¿Qué reporta?
  Contribuciones, transferencias, distribuciones mínimas requeridas y el valor justo de mercado de la cuenta.IRS

• Fecha límite:
  30 de mayo del año siguiente al año fiscal reportado.

• Enlace oficial:
  IRS

🏥 Formulario 5498-SA – Información sobre Cuentas de Ahorro para la Salud (HSA), Cuentas de Ahorro Médico Archer (MSA) o Cuentas de Ahorro Médico de Medicare Advantage (MA MSA)

• ¿Quién debe presentarlo?
  Instituciones financieras que administran HSA, Archer MSA o MA MSA.Sovos+5IRS+5IRS+5

• ¿Qué reporta?
  Contribuciones realizadas a estas cuentas durante el año fiscal.TaxAct+13IRS+13IRS+13

• Fecha límite:
  30 de mayo del año siguiente al año fiscal reportado.IRS+8simpletrucktax.com+8IRS+8

• Enlace oficial:
  IRS

🏢 Corporaciones de Florida – Pago Anticipado de Impuesto sobre la Renta

📅 Fecha límite: 30 de mayo de 2025
💰 ¿Quién debe pagar?
Corporaciones con una obligación tributaria estimada en más de $2,500 anuales en Florida.

📄 Formulario:
F-1120ES – Pago anticipado del Impuesto sobre la Renta Corporativa en Florida.

🔗 Más información oficial:
https://floridarevenue.com/forms_library/current/f1120es.pdf

🌐 Reporte BE-10 – Inversión Directa de EE. UU. en el Extranjero

Empresas estadounidenses con inversiones directas en entidades extranjeras deben presentar el Formulario BE-10, dependiendo del tamaño de la inversión:

🗂 Tipos de formularios:

• BE-10A: Para empresas matrices estadounidenses con activos, ventas o ingreso neto superiores a $80 millones USD.

• BE-10B: Para filiales extranjeras donde se superen los $80 millones en cualquiera de esos tres rubros.

• BE-10C: Para filiales con activos, ventas o ingresos entre $25 y $80 millones USD, o filiales minoritarias que superen los $25 millones USD.

• BE-10D: Para filiales extranjeras con activos, ventas e ingresos netos por debajo de $25 millones USD.

• BE-10 (Extensión): Puede solicitarse en línea si no se puede cumplir con la fecha límite.
  🔗 Solicitar extensión aquí

⚠️ Sanciones por Incumplimiento

• Multa civil: Entre $5,911 y $59,114 por reporte no presentado

• Multa penal: Hasta $10,000 y/o 1 año de prisión si el incumplimiento es voluntario e intencional

El próximo 28 de mayo de 2025, el reconocido abogado fiscalista Álvaro Acevedo Jr., Esq., CPA, LLM, EA participará como ponente en la USA Tax Convention: Edición Miami, un evento destacado para profesionales del ámbito tributario. La convención se llevará a cabo del 28 al 30 de mayo en el Miami Beach Convention Center, reuniendo a expertos en impuestos, contabilidad y derecho fiscal para compartir conocimientos y estrategias actuales.

¡Grupo de Estudio Privado – 26 de mayo!

Sesión exclusiva para profesionales del área tributaria:

• Revisión de casos particulares

• Análisis de formularios, proveedores y estrategias

• Discusión sobre precios por servicios

• Intercambio de experiencias prácticas

Cupo limitado a 20 participantes

Vendedores de Propiedad Personal Tangible y Arrendadores Comerciales en Florida – Fecha límite: 19 de mayo

Las personas o empresas que venden bienes tangibles o arriendan propiedades comerciales en Florida deben presentar el:

• Formulario DR-15: Declaración del Impuesto sobre Ventas y Uso de Florida

Sanciones por incumplimiento:

• Sanción criminal: Hasta 5 años de prisión – Fla. Stat. 212(2)

• Sanción civil: Hasta el 10% del monto adeudado – Fla. Stat. 212

Entidades No Lucrativas – Declaraciones con fecha límite 15 de mayo

Las siguientes declaraciones deben presentarse, según el tipo de organización:

• Formulario 990: Declaración anual de organizaciones exentas de impuesto sobre la renta

• Formulario 990-EZ: Versión simplificada del 990

• Formulario 990-PF: Para fundaciones privadas

• Formulario 990-BL: Para fideicomisos de beneficio por pulmón negro

• Formulario 990-T: Para reportar ingresos sujetos a impuestos (UBTI)

• Formulario 8886-T: Para reportar transacciones fiscales prohibidas (Tax Shelters)

Reportes de Inversión Extranjera – Vencen el 14 de mayo

Estos son los formularios BE-13 que pueden ser requeridos para inversiones extranjeras en EE.UU.:

• BE-13 (Exención): Para inversiones menores a $3 millones

• BE-13A: Por adquisición de una empresa estadounidense existente

• BE-13B: Por establecimiento de una nueva empresa en EE.UU.

• BE-13D: Por expansión de una empresa estadounidense existente

Sanciones por incumplimiento:

• Multa civil: Entre $4,450 y $44,539 – 22 USC Sec. 3105

• Multa criminal: Hasta 1 año de cárcel y $10,000 – 22 USC Sec. 3105

📅 April 1, 2025 – Annual Report Filings Due in Select States

Certain U.S. states require business entities to submit Annual or Biennial Reports by April 1, 2025, to maintain compliance and good standing. This requirement applies to specific entity types depending on the state.

🏛️ DISTRICT OF COLUMBIA (D.C.)

• Who must file: All entities (LLCs, Corporations, LPs, etc.)

• Form: BRA-25 – Annual Report

• Filing method: Online through DCRA's CorpOnline Portal

• Late consequences: Penalties and risk of administrative dissolution

🍑 GEORGIA

• Who must file: All entities

• Filing method: Annual Registration via Georgia Corporations Division

• Consequence of non-filing: $25 late fee and possible administrative dissolution

🌽 IOWA

• Who must file: LLCs and LPs

• Report type: Biennial Report, due every odd-numbered year

• Due date: April 1, 2025

• Consequence: $60 reinstatement fee if not filed on time

🌊 MISSISSIPPI

• Who must file: All business entities (LLCs, corporations, etc.)

• Filing method: Online with the Mississippi Secretary of State

• Penalty: Risk of administrative dissolution for non-compliance

🌾 NEBRASKA

• Who must file: LLCs and LLPs

• Report type: Biennial Report (odd-numbered years)

• Due date: April 1, 2025

• Additional requirement: Some may need to file an Occupation Tax Report

• Consequence: Loss of good standing

❄️ NORTH DAKOTA

• Who must file: LPs and LLPs

• Form: Annual Report

• Filing method: North Dakota Secretary of State’s FirstStop portal

• Consequence: Risk of revocation of business registration

🌲 VERMONT

• Who must file: LPs

• Form: Annual Report

• Due date: April 1, 2025

• Penalty: Late filing fees and risk of administrative action

🛡️📅 March 31, 2025 – IRS Electronic Filing Deadline for Insurance Companies

Insurance companies and life settlement providers must electronically file these forms with the IRS by March 31, 2025, reporting life insurance-related transactions and benefits.
The paper deadline was February 28, 2025.

These forms help the IRS monitor taxable events related to life insurance contracts, long-term care benefits, and policy sales.

🧾 Form 1099-LS – Reportable Life Insurance Sale

🔍 What is it?

Reports the sale or transfer of a life insurance policy for valuable consideration in a reportable policy sale (e.g., a life settlement).

🏢 Who files it?

• Acquirers of life insurance contracts in a reportable policy sale (e.g., settlement providers or investors).

📥 What information does it include?

• Identity of the seller

• Sale amount

• Policy information

• Insured party

💡 Why it matters:

This form is used to determine the taxability of the sale proceeds for the seller. Proceeds above the seller’s basis may be taxable income.

🧾 Form 1099-LTC – Long-Term Care and Accelerated Death Benefits

🔍 What is it?

Reports benefits paid under:

• Long-term care (LTC) insurance contracts, or

• Accelerated death benefits paid from a life insurance policy due to terminal or chronic illness.

🏢 Who files it?

• Insurance companies issuing LTC benefits or accelerated death benefit payments.

📥 What information does it include?

• Amount of benefits paid

• Whether payments were periodic or per diem

• Insured and policy details

💡 Why it matters:

These benefits are generally tax-free, but must be reported to the IRS to confirm eligibility and track annual benefit limits.

🧾 Form 1099-SB – Seller’s Investment in a Life Insurance Contract

🔍 What is it?

Filed when the issuer of a life insurance policy is notified that the policy has been sold in a reportable policy sale.

🏢 Who files it?

• The insurance company that issued the policy.

📥 What information does it include?

• The seller’s investment in the contract (basis)

• Policy details

• Sale date

💡 Why it matters:

This form provides the buyer and IRS with the seller’s cost basis, which is used to determine gain or loss on future taxable events related to the policy.

📅🗂️ March 31, 2025 – IRS Electronic Filing Deadline for Miscellaneous Payers

Entities like government agencies, health coverage administrators, and payment platforms must electronically file these 1099 forms with the IRS by March 31, 2025.
The paper deadline was February 28, 2025.

These forms help the IRS track government benefits, health credit payments, and income earned via digital platforms or merchant transactions.

🧾 Form 1099-G – Certain Government Payments

🔍 What is it?

Used by government agencies to report payments such as:

• Unemployment compensation

• State or local income tax refunds

• Agricultural payments

• Grants or subsidies

🏛️ Who files it?

• Federal, state, or local government agencies.

📥 What information does it include?

• Payment recipient

• Type and amount of payment

• Whether the payment is taxable

💡 Why it matters:

Recipients must report this income on their tax returns. For example, unemployment income is taxable, and state tax refunds may be taxable if the recipient itemized deductions in the prior year.

🧾 Form 1099-H – Advance Payments of the Health Coverage Tax Credit (HCTC)

🔍 What is it?

Reports advance payments of the Health Coverage Tax Credit (HCTC), made on behalf of eligible individuals to health insurance providers.

🏥 Who files it?

• Health plan administrators receiving advance monthly payments from the IRS on behalf of participants.

📥 What information does it include?

• Amount of premiums paid

• Months of coverage

• Beneficiary information

💡 Why it matters:

The IRS uses this form to reconcile advance HCTC payments with what taxpayers are eligible to claim on their tax return.

🧾 Form 1099-K – Payment Card and Third-Party Network Transactions

🔍 What is it?

Reports gross payment transactions made to a payee through:

• Payment cards (e.g., credit/debit cards)

• Third-party networks (e.g., PayPal, Stripe, Venmo, eBay)

💳 Who files it?

• Payment settlement entities, such as banks, merchant service providers, and third-party platforms.

📥 What information does it include?

• Payee’s name and TIN

• Total amount of transactions per month and for the year

• Number of transactions

💡 Why it matters:

Form 1099-K helps the IRS track self-employment income, side business earnings, and sales via platforms.
For 2024 filings, the threshold remains $20,000 and 200 transactions, though lower thresholds may apply in some states and are set to change federally in coming years.

🏢📅 March 31, 2025 – IRS Electronic Filing Deadline for Corporations

Corporations and financial institutions must file electronically by March 31, 2025, if they are required to report changes in ownership or payments of dividends and similar distributions.
The paper filing deadline was February 28, 2025.

These forms help shareholders and the IRS track capital gains, dividend income, and changes in ownership that may impact taxes.

🧾 Form 1099-CAP – Changes in Corporate Control and Capital Structure

🔍 What is it?

Used to report when a corporation undergoes a significant change in control or capital structure that results in shareholders receiving cash, stock, or other property.

🏢 Who files it?

• The corporation, its agent, or a broker involved in the transaction.

📥 What information does it include?

• Shareholder’s information

• Description of the corporate event

• Amount of cash, stock, or property received

• Date of transaction

💡 Why it matters:

Shareholders may need to report capital gains or losses if they receive distributions due to a merger, acquisition, or similar event.
This form ensures the IRS is aware of such events and their potential tax consequences for shareholders.

🧾 Form 1099-DIV – Dividends and Distributions

🔍 What is it?

Used to report dividends and other distributions totaling $10 or more paid to shareholders.

🏢 Who files it?

• Corporations, mutual funds, and financial institutions that pay dividends or capital gains distributions.

📥 What information does it include?

• Total ordinary dividends

• Qualified dividends

• Capital gain distributions

• Federal income tax withheld (if any)

• Section 199A dividends (for pass-through income reporting)

💡 Why it matters:

Taxpayers must report this investment income on their tax returns.
The IRS uses this form to track and match dividend income reported by taxpayers.

🏦📅 March 31, 2025 – IRS Electronic Filing Deadline for Account Custodians & Trustees

Financial institutions and plan administrators must electronically file these forms by March 31, 2025, to report distributions from education savings accounts, retirement plans, and medical savings accounts.
The paper filing deadline was February 28, 2025.

These forms are crucial for recipients to report taxable or non-taxable distributions, and for the IRS to verify compliance with account usage rules.

🧾 Form 1099-Q – Payments from Qualified Education Programs (529 or Coverdell ESA)

🔍 What is it?

Reports distributions made from 529 college savings plans and Coverdell Education Savings Accounts (ESA).

🏦 Who files it?

• Custodians or program administrators of 529 or ESA plans.

📥 What information does it include?

• Total amount distributed

• Earnings portion and basis portion

• Beneficiary and account owner details

💡 Why it matters:

If funds are used for qualified education expenses, the distribution is generally not taxable. Otherwise, earnings may be subject to tax and penalties.

🧾 Form 1099-R – Distributions from Retirement Accounts & Annuities

🔍 What is it?

Used to report distributions from:

• Pensions

• Annuities

• 401(k) or other retirement plans

• IRAs

• Profit-sharing plans

• Insurance contracts

🏦 Who files it?

• Plan administrators, financial institutions, or insurance companies issuing distributions.

📥 What information does it include?

• Gross distribution amount

• Taxable amount

• Type of distribution (coded)

• Federal and state income tax withheld (if any)

💡 Why it matters:

Taxpayers must report this income on their tax return. Some or all of the distribution may be taxable, depending on the account type, age, and reason for withdrawal.

🧾 Form 1099-SA – Distributions from HSA, Archer MSA, or Medicare Advantage MSA

🔍 What is it?

Reports withdrawals from:

• Health Savings Accounts (HSAs)

• Archer Medical Savings Accounts (MSAs)

• Medicare Advantage MSAs

🏦 Who files it?

• Trustees or custodians of the medical savings accounts.

📥 What information does it include?

• Total distribution amount

• Distribution code (qualified or non-qualified)

• Fair market value of the account

💡 Why it matters:

Distributions used for qualified medical expenses are not taxable.
Non-qualified distributions are subject to income tax and an additional penalty.