Lehman, Hershberger & Company P.C.

Certified Public Accountants

  We see beyond the numbers to what matters most.


Goshen Office

301 W. Lincoln Ave.

Goshen, IN  46526

Phone: 574-533-8857

Fax: 574-534-5443



Shipshewana Office

P.O. Box 216

305 E. Main St.

Shipshewana, IN  46565

Phone: 260-768-4552

Fax: 260-768-4001



News, Events, & Important Dates

IRS Tax News Web Page




Tax News :

The IRS had moved up 3 deadlines this year.  They are the FinCEN 114-FBAR filing for 

reporting foreign accounts (due Apr. 17), the filing of W-2s and 1099-Misc with the IRS

(due Jan. 31), and the filing of partnership returns (due Mar. 15).  If we prepare any W-2s 

or 1099-Miscs for you, please have your information in to us by mid-January, so we can 

meet the new filing deadline.  The IRS has implemented a new penalty schedule for the 

late filing of these forms and the penalties are quite severe.


What You Need to Know

  • Expecting a refund? Some refunds cannot be issued before mid-February.
  • While the IRS will process your return when it is received, it cannot issue related refunds before mid-February.
  • The IRS expects the earliest EITC/ACTC related refunds to be available in taxpayer bank accounts or on debit cards starting on Feb 27, 2018, if they chose direct deposit and there are no other issues with the tax return.

What You Need to Do

  • Be careful not to count on getting a refund by a certain date, especially when making major purchases or paying other financial obligations.
  • File a complete and accurate return and include all known refundable credits with your original return.

  • File when you’re ready. If you usually file early in the year and you’re ready to file a complete and accurate return, there is no need to wait to file.
  • Check Where’s My Refund on IRS.gov or the IRS mobile app, IRS2Go, for your personalized refund status.

Health Care: Individual Responsibility in Regards to Your Taxes


Beginning in 2014, individuals must have health care coverage, qualify for a health coverage exemption, or make a shared responsibility payment with their tax return.


If you had qualifying health care coverage (called minimum essential coverage; see below) for every 

month of 2014 for yourself, your spouse (if filing jointly), and anyone you could or did claim as a 

dependent, then there are no additional forms or taxes required on your 2014 return.


Minimum essential coverage. Most health care coverage that people have is minimum essential coverage.

Minimum essential coverage includes:

  • Health care coverage provided by your employer,

  • Health insurance coverage you buy through the Health Insurance Marketplace,

  • Many types of government-sponsored health coverage including Medicare, most Medicaid coverage, and most health care coverage provided to veterans and active duty service members, and

  • Certain types of coverage you buy directly from an insurance company.




If you meet certain criteria, you will be exempt from the individual shared responsibility 

provision and will not have to obtain coverage or make a shared responsibility payment when 

you file your federal income tax return.

You obtain exemptions from either the Marketplace or IRS depending on the type. All 

exemptions are reported on the tax return, although you are automatically exempt if you don’t 

have to file a return because your income is below your filing threshold. Here are the types of 

exemptions available along with information about how to obtain them:



Available Through:

Members of Certain Religious Sects


Short Coverage Gap


Certain Noncitizens


Coverage is Considered Unaffordable


Household Income Below the Return Filing Threshold


Members of Federally-recognized Indian Tribes

Marketplace or IRS

Members of Health Care Sharing Ministries

Marketplace or IRS


Marketplace or IRS


Marketplace or IRS - depending which hardship exemption you claim



Shared Responsibility Payment

If you did not have minimum essential coverage for the entire year or do not qualify for an 

exemption, then you must make a shared responsibility payment with your tax return.  This is 

calculated on additional forms that will be included with the preparation of your tax return. 



2017 Std. Mileage Rates







2018 Std. Mileage Rates






Per mile rate


Per mile rate

Business miles:


Business miles:


Medical miles:


Medical miles:


Moving miles:


Moving miles:


Charitable miles:


Charitable miles:



Important 2018 Due Dates:




Jan. 16

Last installment of 2017 estimated tax payment due

Jan. 31

Furnish W-2s, 1095-B, & 1095-C to employees & 1099s to recipients


Feb. 20

Michigan Personal Property Tax Returns Form 632 (must be received by the assessor by this date to be considered on time)

Forms W-3, WH-3, & 1096 due to government for W-2s and 1099-misc for contract labor


Mar 1

Farmers & fishermen – 2017 tax return due unless you either paid your 2017 estimated tax by Jan. 16, 2018 or you will not owe

Form 940, 941, 944 & Indiana forms due for 4th Quarter 2017


Apr. 17

Individual tax returns due

Feb. 20

Michigan Personal Property Tax Returns Form 632 (must be received by the assessor by this date to be considered on time)

1st installment of 2018 estimated tax payment due


Feb. 28

Forms 1096 due for 1099-misc for any use other than contract labor

FinCEN 114 – FBAR reporting of foreign accounts


Mar. 15

S-Corporations – Furnish copy of K-1 to each shareholder

May 15

Indiana Personal Property Tax Returns

Partnerships (using calendar year) tax returns due – Furnish copy of K-1 to each shareholder

Jun. 15

2nd installment of 2018 estimated tax payment due

Apr. 17

Corporations (using calendar year) – corporate tax return due

Sept. 17

3rd installment of 2018 estimated tax payment due

Apr. 30

1st Quarter payroll tax returns

Oct 15

Personal tax return extensions due

May 14

Exemption from Indiana Personal Property Tax Returns Due

May 15

Indiana Personal Property Tax Returns


Jul. 31

2nd Quarter payroll tax returns


Sept 17

Corporate tax return extensions due

Oct 31

3rd Quarter payroll tax returns