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This publication is designed to provide accurate and authoritative information on the matter covered. It is presented with the understanding that Latino Tax Professionals Association® is not engaged in rendering legal or accounting services or other professional advice and assumes no liability in connection with its use. Pursuant to Circular 230, this text has been prepared with due diligence; however, the possibility of mechanical or human error does exist. The text is not intended to address every situation that may arise. Consult additional sources of information, as needed, to determine the solution of tax questions.

Tax laws are constantly changing and are subject to differing interpretation. In addition, the facts and circumstances of your particular situation may not be the same as those presented here. Therefore, we urge you to do additional research to help ensure that you are fully informed before using the information contained in this publication.

Federal law prohibits unauthorized reproduction of the material in this manual. All reproduction must be approved in writing by Latino Tax Professionals Association®. This is not a free publication. Illegal distribution of this publication is prohibited by international and United States copyright laws and treaties. Any illegal distribution by the purchaser can subject the purchaser to penalties of up to $100,000 per copy distributed. No claim is made to original government works; however, within this product or publication, the following are subject to LTPA’s copyright:

  1. Gathering, compilation, and arrangement of such government materials
  2. The magnetic translation and digital conversion of data if applicable
  3. The historical statutory and other notes and references
  4. The commentary and other materials