| CA Mansion Tax – Measure ULA | 1. Measure ULA became Law on January 1, 2023 2. Applies to Property Sales on or after April 1, 2023 — in the City of Los Angeles 3. Property Sale for $5 million to $10 million pay additional transfer tax of 4% 4. Property Sale for > $10 million pay an additional transfer tax of 5.5% It is broad in scope since it applies to all real property asset classes, including residential and commercial properties as well as vacant land. The value of the property for purposes of the measure will include the value of any lien or encumbrance remaining on the property when it is sold so that the tax is on the gross value, not just the consideration received. Moreover, the tax would be due regardless of whether it is being sold at a gain or a loss. The thresholds under the measure will be adjusted each year for inflation. Exemptions Measure ULA Transfer Tax Does NOT apply to transfer of real estate with specific tax exemptions. EX: Measure ULA does not apply to 1031 Exchanges; nonprofits, qualified affordable housing organizations, and government agencies. More Info: Measured ULA Approved Measure ULA |
| HUD Rents | 2023 Fair Market Rents |
| Social Security Appeal SSA-44 (Medicare Income Adjustment) | SSA Info 2023 Form Complete then fax, mail, or take to local office. Find SSA Local Office Cannot submit SSA-44 online. Do not use. This online application is for non-medical appeal: Non-Medical Online |
| Social Security Wage Correction W-2c, W-3c | Questions: 800-772-6270 Fax Correction Docs: Fax #: 410-594-2054 If fax takes 8 weeks, mail takes 1 year to process best to submit online; setup online account |
| Stock Prices | Old Stock Prices |
| Start New Business | 1. Business Name 2. Doing Business As – DBA (if any) 3. Structure (Sole Proprietor, LLC, Corporation, S-Corp) 4. EIN, if needed 5. File S-Corp Election, if needed (IRS form 2553); must file withing 2 months & 15 days, after beginning of your corporation tax year. 6. Register with CA Secretary of State 7. Register with FinCen 8. Business License and Permits (with city, if any) Other Documents Needed 1. Name(s) of owners 2. SSN 3. Business Mailing Address |
| Register Out of State Business | 1. Need Certificate of Good Standing from home state 2. Check if name is available 3. CA – Register with Secretary of State (Out of State LLC, Corp,…) 4. CA business address 5. Agent for service of process |
| World Address Lookup | All Countries |
| Spidell | Info from 2024 Summer Tax Webinar – Real Estate, 1031 Exchange, Business Tax Credits, IRAs |
| Check Status of Money Order | Check if US Post Office Money Order has cleared – online website | other info |