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Responsible corporate officers will be held personally responsible for trust fund taxes. The following forms can be viewed in Adobe Acrobat PDF format.Here we'll cover some of the more common pitfalls, divided into three major categories:1. In most states, you will also face ordinary state taxes and may incur additional state penalties as well.Excess contributions If you contribute more than the law allows in any year based on contribution or income limits for your filing status, or age limitations (you can't contribute to a traditional IRA past age 70½), the penalty is 6% of the excess amount for each year in which you fail to take corrective action.Every corporation subject to the New Jersey Corporation Business Tax Act, Chapter 162 Laws of 1945, as amended and supplemented (NJSA -A-1 et seq.) must submit New Jersey Corporation Business Tax Returns whether a corporation discontinued business or distributed assets in liquidation and it remains subject to at least the minimum tax . Other penalties will be imposed on delinquent returns as follows: Interest is computed at 3% above prime rate compounded annually.

The Capital Dividend Account is part of a tax provision whose goal it is to enable tax-free money received by a company, to then be given to its shareholders, tax free.We have access to specialists in all areas of taxation, legal advice, pensions, financial products, insolvency and corporate recovery to name but a few. O' Donohoe we make sure your new company is set up correctly right from the start.Advice on whether your new business would be most suitable to a sole trader, partnership or limited company. We help you with the preparation of financial projections and future business plan at this crucial stage in a company's life.If dissolution procedures are not completed, and full payment of the outstanding liability is not received, the case will be forwarded to the Special Procedures Branch, Judgment Section, for further collection action. Notice and Demand for Payment letters will be sent to the Corporation and, in the event there is outstanding trust liability, to the corporate officers.

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