RESOURCES

We would like to share some of our favorite web links with you, however we are not responsible for the privacy practices or the content of such Web sites. The information contained therein does not constitute legal, financial or tax advice from Mark L. Persitz, C.P.A., P.C.

IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the Internal Revenue Service, we are informing you that any U.S. federal tax advice contained in these other sites was not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

INTERNAL REVENUE SERVICE

The Internal Revenue Service website contains a complete list of tax forms and publications available for direct download, and provides tax resources, including software, preparation tips and forms, and tax information for individuals, businesses and organizations. The first three links for Individuals, Business, and Charities and Non-Profits have lots of useful information, no matter who you are.

MICHIGAN DEPARTMENT OF TREASURY

The State of Michigan Department of Treasury has a comprehensive list of tax forms and publications for individuals and businesses, as well as employment issues. It also includes information on college savings programs, senior programs within the state, and property tax data.

MICHIGAN DEPARTMENT OF LABOR AND ECONOMIC GROWTH

The State of Michigan Department of Labor and Economic Growth (formerly the Department of Consumer and Industry Services) website for many of your regulatory needs such as workers compensation and insurance.

MICHIGAN UNEMPLOYMENT INSURANCE AGENCY

The State of Michigan Unemployment Insurance Agency website for your employer and employee needs.

MICHIGAN TRAVEL AND RECREATION

The State of Michigan Travel and Recreation website has many opportunities and special events in Michigan. Be sure to subscribe to their monthly e-newsletter!

INDEPENDENT CONTRACTORS vs. EMPLOYEES

The Internal Revenue Service offers guidance regarding whether a person is an Independent Contractor vs. an Employee. You should also look to the federal and state departments of labor for their rules and guidance.

CONTRIBUTIONS OF CLOTHES AND MISCELLANEOUS

The Salvation Army offers a Valuation Guide to assist you in establishing the value of your donations for tax purposes.

SALES TAX EXEMPTION CERTIFICATE

The Michigan Department of Treasury has developed its own form (Form 3372: Michigan Sales and Use Tax Certificate of Exemption) for you to use to make purchases that are sales tax exempt and for customers to provide to you when their purchases from you are to be exempt from sales tax.