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.
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