Rules Of Office Filing

Tougher Nevada campaign money laws come into play

Three years ago, an independent watchdog group ranked Nevada's campaign finance transparency laws 45th in the nation -- an "F" rating underscored by high-profile campaign finance hijinks in the past few months.

"The problem we have in Nevada," said Secretary of State Ross Miller, "is that we're perceived as being the Wild Wild West and have a reputation that anything goes."

Miller, who oversees the state's elections, finally found success changing those laws earlier this month after four years of trying. Gov. Brian Sandoval signed three bills that make a variety of changes in disclosure laws, from requiring candidates to file campaign contribution forms online, to requiring a disclosure on any ad $100 or more, so voters know when large, out-of-state advocacy groups are trying to influence Nevada politics.

"In previous sessions, it felt like pushing a rock up the hill," Miller said of the bills. "Every session, people forgot about the importance of the issue."

Votes were still split, but Miller said several controversies made it easier this time around for lawmakers to see holes in state election law.

Rory Reid, who failed a 2010 gubernatorial bid against Sandoval, was under investigation for skirting rules after his campaign created 90 smaller PACs and funneled donations through them from a large, umbrella PAC. Reid earlier this month paid an administrative fine of $25,000, but said he thought all along that the funding structure he used in his campaign was legal.

Another controversy cropped up after dozens of lawmakers received contributions from a company hoping to legalize Internet poker. Pokerstars is based overseas, and federal rules ban international contributions; one of the new campaign laws will clarify the ban in state law.

A criminal complaint filed Friday against a former Nevada Assemblyman brought the issue to the forefront again. The state attorney general alleges that Morse Arberry Jr. diverted more than $121,000 in campaign contributions to his personal checking account during the 2008 election cycle.

Miller says his office wants to "repair the perception" that political groups can get away with murder in Nevada.

Among the changes that will be in place by the 2012 election season:

Candidates will file all their reports electronically through the secretary of state's office. Existing law has candidates filing at different locations, including county clerk offices. The new system will create a database that voters can search by candidate, contributor, dollar amount and other data. It upgrades a system that required state staff to scan piles of handwritten documents into the system, and that only allowed voters to search reports by candidate.

Tax Tips for US Taxpayers Living Abroad | Small Office Home Office ...

Tax tips for US taxpayers living abroad are always useful. The America.gov Archive website is no longer updated but still provides important recommendations for both US citizens who live abroad and resident aliens. In summary, regardless of what kind of financial information you file (for example, income tax returns, estate returns, or gift tax returns), the filing rules are the same whether you live in the continental US or abroad. The rules also include paying any estimated taxes.

Personal income tax returns (namely, IRS Form 1040 , 1040a , or 1040EZ ) are generally due in the middle of the fourth month (April 15) that follows the end of a calendar year.

For those who are living overseas or are serving in the military outside the US and Puerto Rico (but not a combat zone) , there is an automatic two month filing extension.  It is important to remember that this two-month extension or the six month filing extension ( IRS Form 4868 , Application for Automatic Extension of Time to File US Individual Tax Return) is for the filing of a return; any taxes that are owed the government must be paid by the original filing deadline.

Your failure to address payment of any tax balance due by the original return deadline leaves you subject to paying interest as well as possible penalties.   Your tax payments are considered paid when the IRS receives the funds rather than when you postmark your your balance due, a separate voucher, or estimated tax payment.

All income reported on US federal or state income tax returns are stated in US dollars (USD) rounded up (or down) to the nearest whole dollar. While a taxpayer can use a daily currency exchange rate for very specific financial transactions, taxpayers reporting income should reference the yearly average exchange rate. If you find yourself filing income tax returns for prior years and are unable to determine an annual average, consider reseaching the exchange rate as of December 31 of the tax year you are reporting.  You can find further information about exchange rates by searching for “exchange rates” in the Search feature available on the official IRS website, irs.gov.

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