[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301591-105":53,"doc-detail-301591-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","attachment-5a-futa-payroll-tax-liability","Attachment 5.a. - FUTA PayRoll Tax Liability","","Attachment 5.a. summarizes FUTA payroll tax liability collection statute context and data. It explains that Internal Revenue Code section 6502(a)(1) provides a 10-year collection period after assessment, with the Collection Statute Expiration Date (CSED) ending the government’s right to pursue collection. It notes write-off expectations if unpaid and that certain events may extend statutes. A table lists Form 940 by year for Heritage Charter Academy, Inc., showing filing status, balance due/credit amounts, lien indicators, and referenced CSED/ASED dates, followed by a total FUTA liability.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/attachment-5a-futa-payroll-tax-liability/301591/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/attachment-5a-futa-payroll-tax-liability/301591.png","ImageObject",442,249,{"name":88,"@type":89},"supergirl","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the document mean by CSED and ASED?","Question",{"text":108,"@type":109},"CSED is the Collection Statute Expiration Date for each tax assessment, and ASED is another expiration-related date referenced alongside the account. The text ties CSED to the government’s right to pursue collection after assessment.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the 10-year collection period described?",{"text":113,"@type":109},"The document states that Internal Revenue Code section 6502(a)(1) establishes a 10-year statute for collections after assessment. It explains that collection rights end when the CSED occurs.",{"name":115,"@type":106,"acceptedAnswer":116},"Does the document guarantee liabilities will expire exactly on the listed dates?",{"text":117,"@type":109},"No. It states certain events can extend the statutes, so it cannot guarantee exact expiration dates; the dates are described as close estimates assuming only minor intervening events.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301591,1790257008,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},962088121634,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| Business\u003Cbr>Tax\u003Cbr>Account |  |  |  |  |  | Collection Statute Expiration Date |  | \u003Cbr>Attachment 5.a. |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Form | Year | Filed? | Balance\u003Cbr>Due | Credit\u003Cbr>Amount | Lien\u003Cbr>Yes/\u003Cbr>No | CSED | ASED | CSED for the three Business Tax Accounts: Form 940 (FUTAFed Unemployment Tax), Form 941 (FICA-withholdings from employees salary), Form 990 (informational for for tax-exempt organizations) |\n| 940 | 1995 |  | $ |  |  |  |  | Information regarding the forthcoming debt expirations on the account. \u003Cbr>Internal Revenue Code section 6502, paragraph (a)(1) establishes the 10-year statute for collections to be allowed\u003Cbr>([https://www.law.cornell.edu/uscode/text/26/6502](https://www.law.cornell.edu/uscode/text/26/6502)) .\u003Cbr>This is also discussed in Internal Revenue Manual section 5.1.19.1.1 (02-07-2020), background, paragraph 1, which states\u003Cbr>([https://www.irs.gov/irm/part5/irm_05-001-019](https://www.irs.gov/irm/part5/irm_05-001-019)):\u003Cbr>Each tax assessment has a Collection Statute Expiration Date (CSED). Internal Revenue Code section 6502 provides that the length of the period for collection after assessment of a tax liability is 10 years. The collection statute expiration ends the government's right to pursue collection of a liability .\u003Cbr>If not paid in full, each liability is currently expected to be written off by the Internal Revenue Service by the date listed on the line to the right of the corresponding tax period. Please note that there are certain events that can extend the statutes so we cannot guarantee the liabilities will expire exactly on the dates shown, but it should certainly be a close estimate assuming only minor events take place between now and the statutes. |\n| 940 | 1996 |  | $ |  |  |  |  |  |\n| 940 | 1997 |  | $ |  |  |  |  |  |\n| 940 | 1998 |  | $ |  |  |  |  |  |\n| 940 | 1999 |  | $ |  |  |  |  |  |\n| 940 | 2000 |  | $ |  |  |  |  |  |\n| 940 | 2001 |  | $ |  |  |  |  |  |\n| 940 | 2002 |  | $ |  |  |  |  |  |\n| 940 | 2003 |  | $ |  |  |  |  |  |\n| 940 | 2004 |  | $ |  |  |  |  |  |\n| 940 | 2005 |  | $ |  |  |  |  |  |\n| 940 | 2006 |  | $ |  |  |  |  |  |\n| 940 | 2007 |  | $ |  |  |  |  |  |\n| 940 | 2008 |  | $ |  |  |  |  |  |\n| 940 | 2009 |  | $ |  |  |  |  |  |\n| 940 | 2010 |  | $ |  |  |  |  |  |\n| 940 | 2011 |  | $ |  |  |  |  |  |\n| 940 | 2012 |  | $ |  |  |  |  |  |\n| 940 | 2013 |  | $ |  |  |  |  |  |\n| 940 | 2014 |  | $ |  |  |  |  |  |\n| 940 | 2015 |  | $ |  |  |  |  |  |\n| 940 | 2016 | Y | $0.00 |  |  |  |  |  |\n| 940 | 2017 | Y | $0.00 |  |  |  |  |  |\n| 940 | 2018 | Y | $768.94 |  | Y | 4/22/2029 | 1/31/2022 |  |\n| 940 | 2019 | Y | $0.00 |  |  |  |  |  |\n| 940 | 2020 | Y | $0.00 | $438.57 |  |  |  |  |\n| \u003Cbr>\u003Cbr>TOTAL 940 (FUTA) LIABILITY |  |  | $768.94 |  |  |  |  |  |\n\nBusiness Name:  Heritage Charter Academy, Inc.   \nEIN:  45-2600372   \nDate:  04.20.21   \n\n| Spoke Wit | Mr. Hutzel |\n| --- | --- |\n| ID \\# : | 10018-08927 |\n| Ordered Tr |  |\n| Ordered P |  |\n| Completed | VEB |\n\nf Account:  \nAssigned to Revenue Officer","cbCaidpgjUQsmHP7","https://ap.wps.com/l/cbCaidpgjUQsmHP7","pdf",148719,"English","# Tax Collection Statute Background\n## Internal Revenue Code section 6502 (a)(1) and CSED\n## Notes on statute extensions and write-off expectation\n# FUTA Form 940 Liability Table\n## Heritage Charter Academy, Inc. identifying information\n## Year-by-year filing and balance/lien details\n# Total FUTA (Form 940) Liability","[{\"question\":\"What does the document mean by CSED and ASED?\",\"answer\":\"CSED is the Collection Statute Expiration Date for each tax assessment, and ASED is another expiration-related date referenced alongside the account. The text ties CSED to the government’s right to pursue collection after assessment.\"},{\"question\":\"How is the 10-year collection period described?\",\"answer\":\"The document states that Internal Revenue Code section 6502(a)(1) establishes a 10-year statute for collections after assessment. It explains that collection rights end when the CSED occurs.\"},{\"question\":\"Does the document guarantee liabilities will expire exactly on the listed dates?\",\"answer\":\"No. It states certain events can extend the statutes, so it cannot guarantee exact expiration dates; the dates are described as close estimates assuming only minor intervening events.\"}]","Attachment 5.a. - FUTA PayRoll Tax Liability | PDF",1789783854]