CERTIFIED PUBLIC ACCOUNTANTS                                                                      solutions for a taxing world     At Neece, Malec, Seifert, & Vitaz Inc., we know that an informed client is the best client. And the Internet is a great education resource, so we've selected a few helpful articles and appropriate updates for you to view.  Just click on the article titles below to view the complete text. Recent Updates:   2009 Year-End Tax Bulletin - Download or View Neece & Malec provides a few basic reminders as well as an annual tax summary for your reference.   Ohio Sales & Use Tax 2009 Mandatory Filing Requirements The Ohio Department of Taxation has issued a notice advising sales tax vendors of mandatory new electronic filing and payment requirements enacted as part of House Bill 562. House Bill 562 was enacted this past June, requires all vendors, regardless of sales volume, to file sales and use tax electronically rather than on paper, starting January 1st 2009. Annual Title Agency - Ohio SB 185 Audit Title Agencies in are now required to have a Certified Public Accounting firm complete an annual review. This includes all independent agencies and corporate branches escrowing transactions with the State of Ohio. All agencies must have a review done between September and December 2010 for the period of September 1, 2009 - August 31, 2010!   Articles in the News:

Help for Business Owners Established as "the Official Link to the U.S. Government," Business.GOV at www.business.gov is a unique website for business owners.   American Opportunity Credit For tax years beginning in 2009 and 2010, the Stimulus Act includes taxpayer-friendly modifications to the Hope Scholarship higher education tax credit (Hope Credit).   Working May Decrease Your Social Security Benefits Many taxpayers currently underemployed due to recent economic conditions may consider applying for social security retirement benefits earlier than they previously planned to supplement their income. But, continuing to work while receiving those benefits may cause their benefits to be reduced below the anticipated amount.