{"id":72447,"date":"2024-02-20T12:14:12","date_gmt":"2024-02-20T17:14:12","guid":{"rendered":"https:\/\/www.iaff.org\/ressources-du-secretaire-tresorier\/responsabilites-fiscales-et-financieres-etats-unis\/"},"modified":"2026-02-11T11:17:30","modified_gmt":"2026-02-11T16:17:30","slug":"responsabilites-fiscales-et-financieres-etats-unis","status":"publish","type":"page","link":"https:\/\/www.iaff.org\/fr-ca\/ressources-du-secretaire-tresorier\/responsabilites-fiscales-et-financieres-etats-unis\/","title":{"rendered":"Responsabilit\u00e9s fiscales et financi\u00e8res &#8211; \u00c9tats-Unis"},"content":{"rendered":"<section\n\t class=\"secondary-hero align wp-block-acf-secondary-hero\" id=\"secondary-hero_block_f53633463e326973d103ef4c0cb6fb43\">\n\t\n<header\n\tclass=\"w-full u-bg-full-width px-[22px] md:ps-bleed md:pe-0 py-[60px] bg-smoke-5 text-black u-has-rivets u-rivets-dark\"\n\tdata-theme=\"gray\"\n>\n\t<div class=\"flex flex-col !px-0 !max-w-[1440px] w-full lg:!ps-indent\">\n\t\t<div class=\"border-t-[6px] w-full my-0 flex flex-col md:flex-row gap-x-[62px] gap-y-[22px] border-red\">\n\t\t\t\t\t\t<div class=\"w-full md:w-1\/2 md:py-[45px]\">\n\t\t\t\t<div class=\"max-w-[600px] flex flex-col gap-[22px]\">\n\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"has-[.u-halftone-shadow--dark]:mb-divider has-[.u-halftone-shadow--light]:mb-divider pt-[22px] md:pt-0\">\n\t\t\t\t\t\t\t<span class=\"inline-flex text-heading-200 u-halftone-shadow--dark\">\n\t\t\t\t\t\t\t\tResponsabilit\u00e9s fiscales et financi\u00e8res &#8211; \u00c9tats-Unis\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<div class=\"order-first flex justify-start w-full pb-[22px]\">\n\t\t\t\t<div\n\tclass=\"wp-block-button is-style-tertiary text-smoke is-style-tertiary-back\"\n>\n\t\t\t<a\n\t\t\thref=\"https:\/\/www.iaff.org\/fr-ca\/ressources-du-secretaire-tresorier\/\"\n\t\t\tclass=\"wp-block-button__link wp-element-button group\"\n\t\t\t\t\t>\n\t\t\t<span\n\t\t\tclass=\"decoration-transparent underline underline-offset-2 group-hover:decoration-inherit group-focus-visible:decoration-inherit transition duration-hover\"\n\t\t>\n\t\t\tRessources du secr\u00e9taire-tr\u00e9sorier\t\t<\/span>\n\n\t\t<span\n\t\t\tclass=\"bg-inherit transition-colors duration-hover group-hover:bg-gold group-focus:bg-gold inline-flex rotate-180 order-first\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"21\" height=\"22\" fill=\"none\" viewBox=\"0 0 21 22\"><path stroke=\"currentColor\" stroke-linecap=\"round\" stroke-width=\"2\" d=\"M20 20.75L20 2.25L1.5 2.25L1.5 20.75L20 20.75Z\" clip-rule=\"evenodd\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M14.0883 11.5L6.66406 11.5\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.0723 7.75205L14.8363 11.5L11.0723 15.248\"\/><\/svg>\t\t<\/span>\n\t<\/a><\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/header>\n<\/section>\n<section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_489acc84efd021711f2b613bfffd05cc\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"secondary-navigation-manual u-bg-full-width bg-smoke\/5 align wp-block-acf-secondary-navigation-manual\" id=\"secondary-navigation-manual_block_a386f2ae801753e36b556c66082d65b5\">\n\t<details class=\"iaff-secondary-navigation\" open>\n\t<summary class=\"flex cursor-pointer u-bg-full-width\">\n\t\t\t\t\t<h2 class=\"text-heading-400 bg-main-bg-overlay text-black inline-flex items-center gap-x-[14px] h-full !ps-0 py-[34px] !pe-10\">\n\t\t\t\t<span>Dans la pr\u00e9sente section<\/span>\n\t\t\t<\/h2>\n\t\t\t<\/summary>\n\t<div class=\"py-10 md:ps-12 md:pe-10 grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-[30px]\">\n\t\t<!-- Renders the same as core\/button with a specific style -->\n\t<div>\n\t\t\t\t\t<a\n\t\t\t\tclass=\"inline-flex gap-[16px] items-center text-inherit text-button-300 leading-6 cursor-pointer decoration-transparent underline underline-offset-2 transition-colors duration-hover hocus-visible:decoration-current\"\n\t\t\t\t\t\t\t\t\thref=\"#business\"\n\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\t\t\t<span>\n\t\t\t\t\tD\u00e9claration fiscale \u2013 Affaires\t\t\t\t<\/span>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" fill=\"none\" viewBox=\"0 0 15 15\"><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.6347 7.49976L1 7.49976\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M7.31445 2.13138L12.7061 7.50014L7.31445 12.8689\"\/><\/svg>\t\t\t<\/a>\n\t\t\t<\/div>\n<!-- Renders the same as core\/button with a specific style -->\n\t<div>\n\t\t\t\t\t<a\n\t\t\t\tclass=\"inline-flex gap-[16px] items-center text-inherit text-button-300 leading-6 cursor-pointer decoration-transparent underline underline-offset-2 transition-colors duration-hover hocus-visible:decoration-current\"\n\t\t\t\t\t\t\t\t\thref=\"#individual\"\n\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\t\t\t<span>\n\t\t\t\t\tD\u00e9claration fiscale \u2013 Individuel\t\t\t\t<\/span>\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"15\" fill=\"none\" viewBox=\"0 0 15 15\"><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M11.6347 7.49976L1 7.49976\"\/><path stroke=\"currentColor\" stroke-linecap=\"square\" stroke-width=\"2\" d=\"M7.31445 2.13138L12.7061 7.50014L7.31445 12.8689\"\/><\/svg>\t\t\t<\/a>\n\t\t\t<\/div>\n\t<\/div>\n<\/details>\n<\/section>\n\n<\/div><\/section>\n<section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_489acc84efd021711f2b613bfffd05cc\">\n\t<div class=\"acf-innerblocks-container\">\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Responsabilit\u00e9s fiduciaires : Les sections locales aux \u00c9tats-Unis devraient conna\u00eetre leurs exigences de d\u00e9p\u00f4t des formulaires 990 (IRS) et LM (DOL).<\/li>\n\n\n\n<li>Comprendre le <a href=\"https:\/\/www.irs.gov\/Charities-&amp;-Non-Profits\/Other-Non-Profits\/Life-Cycle-of-a-Labor-Organization\" target=\"_blank\" rel=\"noreferrer noopener\">cycle de vie d\u2019une organisation syndicale<\/a><\/li>\n\n\n\n<li>Exigences en mati\u00e8re de tenue de dossiers :<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>D\u00e9marrer une entreprise, tenir des registres, Publication 583 de l\u2019IRS<\/li>\n\n\n\n<li>Enregistrement des d\u00e9penses d\u2019entreprise, IRS Pub 535<\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li>Comprenez les diff\u00e9rences fiscales essentielles :<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Plans de d\u00e9penses responsables vs. non responsables, IRS Pub 535, Chapitre 11<br\/>(Note : cela d\u00e9termine le traitement des paiements journaliers)<\/li>\n\n\n\n<li>Travailleurs autonomes vs. employ\u00e9s<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/charities-non-profits\/exempt-organizations-independent-contractors-vs-employees\" target=\"_blank\" rel=\"noreferrer noopener\">Directives pour les organisations exempt\u00e9es<\/a><\/li>\n\n\n\n<li>Conseils suppl\u00e9mentaires <a href=\"https:\/\/www.irs.gov\/Businesses\/Small-Businesses-&amp;-Self-Employed\/Independent-Contractor-Self-Employed-or-Employee\" target=\"_blank\" rel=\"noreferrer noopener\">de l\u2019IRS<\/a><\/li>\n<\/ul>\n<\/div><\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/Budget-Template-for-Events.xlsx\">Budg\u00e9tisez vos \u00e9v\u00e9nements<\/a><\/li>\n\n\n\n<li>Recevoir des cotisations en <a href=\"https:\/\/www.irs.gov\/charities-non-profits\/other-non-profits\/tax-treatment-of-donations-to-section-501c5-organizations\" target=\"_blank\" rel=\"noreferrer noopener\">tant que 501(c)(5)<\/a><\/li>\n\n\n\n<li>Cr\u00e9ation d\u2019un <a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/CharitableActivitiesManual_2021_v2-rev-3-18-22.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">organisme de bienfaisance<\/a> distinct 501(c)(3)<\/li>\n\n\n\n<li>D\u00e9p\u00f4t des <a href=\"https:\/\/www.dol.gov\/olms\/regs\/compliance\/EFS\/EFSintro.htm\" target=\"_blank\" rel=\"noreferrer noopener\">rapports LM<\/a> du minist\u00e8re du Travail<\/li>\n\n\n\n<li>Rapport annuel aux travailleurs ind\u00e9pendants et aux employ\u00e9s<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Les employ\u00e9s re\u00e7oivent : Formulaire W-2<\/li>\n\n\n\n<li>Les travailleurs autonomes re\u00e7oivent : Formulaire 1099-Divers<\/li>\n<\/ul>\n<\/div><\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n\n<div id=\"business\" class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_489acc84efd021711f2b613bfffd05cc\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"section-header mb-10 align wp-block-acf-section-header\" id=\"section-header_block_033c8bd7ceaab8b5d0059d0cc64931c0\">\n\t<div class=\"\">\n\t<div class=\"flex flex-col md:flex-row justify-between max-w-content gap-x-8 md:items-end flex-wrap\">\n\t\t<h2 class=\"text-heading-200 pb-[2px]\">\n\t\t\tD\u00e9claration fiscale \u2013 Affaires\t\t<\/h2>\n\n\t\t\t\t\t<div class=\"md:order-last w-full\">\n\t\t\t\t\n\n\t<div class=\"h-divider w-full bg-halftone-divider bg-right\"><\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n<\/div>\n<\/section>\n\n\n<div class=\"wp-block-paragraph \">\n<p>Alors que les secr\u00e9taires-tr\u00e9soriers cherchent \u00e0 se conformer aux r\u00e8glements faisant autorit\u00e9, ils doivent \u00eatre inform\u00e9s des lois f\u00e9d\u00e9rales, provinciales et locales. Contactez le D\u00e9partement du revenu de votre province et consultez un CPA local pour conna\u00eetre les lois pertinentes de votre \u00c9tat et de la r\u00e9gion. <\/p>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>Exon\u00e9ration fiscale 501(c)(5) des sections locales IAFF<\/strong><\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/IAFF_Group_Affirmation_Letter.pdf\">Lettre d\u2019exemption de groupe<\/a> de l\u2019IAFF<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>Directives pour les sections locales ayant perdu leur statut d\u2019exon\u00e9ration fiscale<br\/><\/strong>Les affili\u00e9s de l\u2019IAFF ont \u00e9t\u00e9 inform\u00e9s en septembre 2010 que la p\u00e9riode de gr\u00e2ce de conformit\u00e9 990 de trois ans pour les organisations 501(c)(5) devait expirer le 15 octobre 2010. Depuis, l\u2019Internal Revenue Service (IRS) a publi\u00e9 une liste d\u2019organisations dont le statut d\u2019exon\u00e9ration fiscale a \u00e9t\u00e9 r\u00e9voqu\u00e9 pour ne pas avoir respect\u00e9 leur exigence de d\u00e9claration.   <\/p>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>Pour v\u00e9rifier le statut d\u2019exon\u00e9ration fiscale de votre section locale ou trouver votre num\u00e9ro d\u2019identification d\u2019employeur aupr\u00e8s de l\u2019IRS, <a href=\"https:\/\/apps.irs.gov\/app\/eos\/\" target=\"_blank\" rel=\"noreferrer noopener\">veuillez cliquer ici<\/a>.<\/strong><\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li><strong>Directives de r\u00e9int\u00e9gration<\/strong><div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Directives officielles de l\u2019IRS, <a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/GST_IRS-rp-14-11.pdf\">RP 2014-11<\/a> (identifiez votre situation \u00e0 la SECTION 1) :<\/li>\n\n\n\n<li>Pour un r\u00e9sum\u00e9 de la publication, utilisez ce <a href=\"https:\/\/www.irs.gov\/Charities-&amp;-Non-Profits\/Charitable-Organizations\/Automatic-Revocation-How-to-Have-Your-Tax-Exempt-Status-Retroactively-Reinstated\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e9sum\u00e9 RP 2014-11<\/a><\/li>\n\n\n\n<li>Formulaires \u00e0 remplir :<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Demande de r\u00e9int\u00e9gration, <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">formulaire 1024<\/a><\/li>\n\n\n\n<li>Frais d\u2019utilisation, <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f8718.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">formulaire 8718<\/a><\/li>\n\n\n\n<li>D\u00e9posez toutes les d\u00e9clarations 990 ou 990-EZ requises (si applicable)<\/li>\n<\/ul>\n<\/div><\/li>\n\n\n\n<li>\u00c9crivez (a) \u00ab Proc\u00e9dure de revenus 2014-11 \u00bb et (b) soit \u00ab R\u00e9int\u00e9gration simplifi\u00e9e \u00bb soit \u00ab R\u00e9int\u00e9gration r\u00e9troactive \u00bb [selon le cas] en haut de votre demande de formulaire 1024 afin d\u2019assurer un traitement appropri\u00e9. Pour un formulaire type, <a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/GST_SAMPLE-short_form_1024-2-BASIC.pdf\">cliquez ici<\/a> (NOTE IMPORTANTE : ce formulaire type est pour une organisation tr\u00e8s basique; votre situation peut diff\u00e9rer et les r\u00e9ponses doivent \u00eatre ajust\u00e9es en cons\u00e9quence).   <\/li>\n\n\n\n<li>Payez les frais de traitement applicables sur le formulaire 8718 \u2013 600 $.<\/li>\n\n\n\n<li>Veuillez communiquer avec le Bureau de la TPS au <a href=\"mailto:gstoffice@iaff.org\">gstoffice@iaff.org<\/a> pour obtenir plus d\u2019informations sur le processus de r\u00e9int\u00e9gration.<\/li>\n<\/ul>\n<\/div><\/li>\n<\/ul>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>D\u00e9claration fiscale annuelle<br\/><\/strong>En perspective, les affili\u00e9s dont les recettes annuelles sont g\u00e9n\u00e9ralement de 50 000 $ ou moins (pour les ann\u00e9es apr\u00e8s 2010) sont admissibles \u00e0 soumettre un avis \u00e9lectronique annuel (formulaire 990-N) apr\u00e8s l\u2019approbation de leur demande de r\u00e9tablissement du statut d\u2019exon\u00e9ration fiscale. Que votre r\u00e9gion d\u00e9pose le formulaire 990, 990-EZ ou la carte postale \u00e9lectronique 990-N, sachez que le d\u00e9p\u00f4t doit \u00eatre effectu\u00e9 chaque ann\u00e9e. <\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Paie, Guide fiscal de l\u2019employeur, IRS Pub 15<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Guide fiscal suppl\u00e9mentaire, Pub 15-A de l\u2019IRS<\/li>\n\n\n\n<li>Guide fiscal des avantages sociaux, IRS Pub 15-B<\/li>\n\n\n\n<li>Avantages annexes imposables, IRS Pub 5137<\/li>\n\n\n\n<li>Revenu imposable et non imposable, IRS Pub 525<\/li>\n\n\n\n<li>Taux \u00e0 la journ\u00e9e, IRS Pub 1542<\/li>\n\n\n\n<li><a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/GST-Recordkeeping-timetable.pdf\">Horaire de tenue des archives<\/a><\/li>\n<\/ul>\n<\/div><\/li>\n<\/ul>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>D\u00e9p\u00f4t du formulaire annuel 990<\/strong><\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>Petites organisations, <a href=\"https:\/\/www.irs.gov\/charities-non-profits\/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard\" target=\"_blank\" rel=\"noreferrer noopener\">formulaire 990-N<\/a><\/li>\n\n\n\n<li>Grandes organisations, <a href=\"https:\/\/www.irs.gov\/uac\/Current-Form-990-Series-Forms-and-Instructions\" target=\"_blank\" rel=\"noreferrer noopener\">Formulaire 990 Inscription<\/a><\/li>\n<\/ul>\n<\/div>\n\n<div class=\"wp-block-paragraph \">\n<p><strong>Imp\u00f4t sur le revenu d\u2019entreprise non li\u00e9<\/strong><\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>D\u00e9finition de <a href=\"https:\/\/www.irs.gov\/Charities-&amp;-Non-Profits\/Unrelated-Business-Income-Defined\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019UBIT<\/a><\/li>\n\n\n\n<li>Imposition des <a href=\"https:\/\/www.iaff.org\/wp-content\/uploads\/ST_Resources\/GST-Gaming-Publication-for-Tax-Exempt-Organizations.pdf\">\u00e9v\u00e9nements de lev\u00e9e de fonds<\/a>, IRS Pub 598<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/Charities-&amp;-Non-Profits\/Political-Organizations\" target=\"_blank\" rel=\"noreferrer noopener\">Exigences d\u2019organisation politique<\/a><\/li>\n\n\n\n<li>Taxe de vente et d\u2019utilisation \u2013 En r\u00e8gle g\u00e9n\u00e9rale, m\u00eame les organisations exempt\u00e9es de paiement de la taxe de vente et d\u2019utilisation doivent quand m\u00eame percevoir et verser la taxe pour les articles qu\u2019elles revendent.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n<\/div>\n\n<div id=\"individual\" class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><section\n\t class=\"page-blocks iaff-page-blocks align wp-block-acf-page-blocks\" id=\"page-blocks_block_489acc84efd021711f2b613bfffd05cc\">\n\t<div class=\"acf-innerblocks-container\">\n<section\n\t class=\"section-header mb-10 align wp-block-acf-section-header\" id=\"section-header_block_3afe63e2783e7751288eb1daa10de088\">\n\t<div class=\"\">\n\t<div class=\"flex flex-col md:flex-row justify-between max-w-content gap-x-8 md:items-end flex-wrap\">\n\t\t<h2 class=\"text-heading-200 pb-[2px]\">\n\t\t\tD\u00e9claration fiscale \u2013 Individuel\t\t<\/h2>\n\n\t\t\t\t\t<div class=\"md:order-last w-full\">\n\t\t\t\t\n\n\t<div class=\"h-divider w-full bg-halftone-divider bg-right\"><\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n<\/div>\n<\/section>\n\n\n<div class=\"wp-block-paragraph \">\n<p>Puisque les pratiques de d\u00e9claration fiscale du local influencent directement la d\u00e9claration fiscale des employ\u00e9s individuels et des travailleurs ind\u00e9pendants, voici une liste condens\u00e9e des ressources. Chaque individu aux \u00c9tats-Unis est responsable de ses propres dossiers fiscaux et de demander des conseils sur des \u00e9l\u00e9ments flous. Veuillez noter que les r\u00e8glements et obligations fiscaux provinciaux et locaux peuvent \u00e9galement s\u2019appliquer.  <\/p>\n<\/div>\n\n<div class=\"wp-block-list\">\n<ul class=\"wp-block-list\">\n<li>D\u00e9p\u00f4t annuel du formulaire IRS 1040<\/li>\n\n\n\n<li>D\u00e9penses de voyage d\u2019affaires (Sujet 511 de l\u2019IRS)<\/li>\n\n\n\n<li>D\u00e9penses diverses (Sujet 508 de l\u2019IRS)<\/li>\n<\/ul>\n<\/div>\n<\/div><\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":69488,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-72447","page","type-page","status-publish","hentry"],"acf":[],"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/72447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/comments?post=72447"}],"version-history":[{"count":0,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/72447\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/pages\/69488"}],"wp:attachment":[{"href":"https:\/\/www.iaff.org\/fr-ca\/wp-json\/wp\/v2\/media?parent=72447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}