All employers are required to provide employees with notices describing the health insurance marketplaces. This is one of the many provisions of the Affordable Care Act that was not delayed.

Ohio Governor John Kasich and the Ohio General Assembly recently approved a new two-year state budget that includes some significant state tax law changes. The first change became effective September 1, 2013. The following are the highlights of the new tax laws:

If you need to file a Form 1065 (partnership return), Form 1120S (S corporation return) or Form 1041 (fiduciary return) the deadline to file your 2012 return is September 16, 2013. This assumes you had filed for an extension prior to April 15, 2013.

The IRS is in the process of auditing 2,000 firms, and will be auditing an additional 6,000 firms in the upcoming years. While similar to traditional audits, these Employment audits will focus more on employment tax and compliance issues. An IRS spokesperson said, “A National Research Project (NRP) is the first the agency has undertaken in 25 years. During that time business practices have changed significantly, prompting the need for this study”.