As we say goodbye to 2013, we would be remiss not to acknowledge the 100th Anniversary of the Form 1040 tax return.

This is the time of year in our CPA practice that we work with small business owners and individuals to perform tax checkups to help them project their tax liabilities for 2013 and make tax saving recommendations of moves that they can make between now and year-end.

That 18% service charge received for parties of eight or more will soon become taxable as wages subject to payroll taxes for food servers across the nation. Until now, these service charges were considered tips, and it was left to the wait staff to report them as income.

The Social Security Administration’s (SSA) requirements for issuing social security number (SSN) printouts are less stringent than the requirements for issuing replacement SSN cards.

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.

From time to time we post a Tax Tip to keep you updated on the growing problem of identity thefts and refund fraud. The following is a recent article written by Michael Bender and published by Bloomberg: