Category: Tom Hammerschmidt

Resolving Michigan Tax Disputes

Governor Snyder signed a Public Act into law at the end of 2017 permitting a taxpayer and the Michigan Department of Treasury to engage in a settlement process during administrative appeals of Michigan sales tax and corporate...

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Employee W-4 Forms

By:  Tom HammerschmidtEmployers are required to obtain a signed IRS Form W-4 when hiring a new employee.  Although Form W-4 is revised each year by the IRS to reflect current tax rates, exemption amounts, etc., the...

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Don’t Forget to File FBAR Reports by June 30th

By Thomas D. Hammerschmidt, Jr. Recent news stories regarding the leaked (or stolen) “Panama Papers” highlight the problems faced by some of the world’s “one percenters” in connection with off-shore accounts, apparently used in...

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Year-End Bonuses

By Tom Hammerschmidt A recent Tax Court decision suggests that professional corporations should carefully reconsider the oft-used practice of paying and deducting year-end bonuses to the corporation’s principals with the effect...

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Unclaimed Property in Michigan and Other States

By Thomas D. Hammerschmidt, Jr. The laws in most states require banks and other business “holders” of unclaimed property to remit (or “escheat”) the unclaimed funds to the state, which then holds the property subject to being...

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Tax Blog is published by Dickinson Wright PLLC to inform the public of important developments within the firm and practice areas. The content is informational only and does not constitute legal or professional advice. We encourage you to consult a Dickinson Wright attorney if you have specific questions or concerns relating to any of the topics covered in this blog.