{"id":7270,"date":"2025-01-30T17:50:15","date_gmt":"2025-01-30T16:50:15","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7270"},"modified":"2025-01-30T17:57:58","modified_gmt":"2025-01-30T16:57:58","slug":"memorandum-n-8-jan-30-2025-cu-certificazione-unica-2025","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-8-jan-30-2025-cu-certificazione-unica-2025\/","title":{"rendered":"Memorandum N. 8 Jan. 30, 2025 CU &#8211; Certificazione Unica 2025"},"content":{"rendered":"<p>For the 2024 tax year, tax withholding agents must submit the CU 2025 electronically to the Internal Revenue Service:<\/p>\n<ul>\n<li><strong><em>by March 17, 2025<\/em><\/strong><em> (the 16th falls on a Sunday) if related to income from employment, non-habitual self-employment, miscellaneous income, and short leases;<\/em><\/li>\n<li><strong><em>by March 31, 2025<\/em><\/strong><em> if related to usual self-employment income;<\/em><\/li>\n<li><strong><em>by October 31, 2025<\/em><\/strong><em> (deadline for submission of Form 770\/2025) if related exclusively to exempt income or income that cannot be declared with the pre-filed return<\/em>.<\/li>\n<\/ul>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/01\/08-2025-SGBPartners-CU-Certificazione-Unica-2025.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For the 2024 tax year, tax withholding agents must submit the CU 2025 electronically to the Internal Revenue Service: by March 17, 2025 (the 16th falls on a Sunday) if related to income from employment, non-habitual self-employment, miscellaneous income, and short leases; by March 31, 2025 if related to usual self-employment income; by October 31,&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7270"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7270"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7270\/revisions"}],"predecessor-version":[{"id":7271,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7270\/revisions\/7271"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}