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L I A S C D Fall Conference Education at the Crossroads Friday, October 4, 2013, Melville Marriott Melville, New York Please visit our website: www.liascd.org Fall Conference Agenda October 4, 2013
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What is l i a s?
L i a s stands for Limited Information Authorization Form.
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Taxpayers who wish to authorize a third party to access their tax information are required to file l i a s.
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The purpose of l i a s is to allow taxpayers to grant permission to a third party, such as a tax preparer, to access their tax information from the IRS.
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The information that must be reported on l i a s includes the taxpayer's name, social security number, the third party's name and contact information, and the specific tax information that the third party is authorized to access.
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The deadline to file l i a s in 2023 is April 15, 2023.
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The penalty for the late filing of l i a s is a monetary fine imposed by the IRS.
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