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I am still not following you on this Still subject to Oregon tax, but not subject to the Oregon Preparer rules as I see it.

I just took a CPE class where the presenters were ODR employees called "DOR Tax Professional Liaison." This was under a topic called Market Based Sourcing. My post was paraphrase was what the presenter said. Please see pages 2, 3, & 4. https://www.oregon.gov/dor/programs/taxpro/SiteAssets/Pages/meetings/Handout B%26W.pdf

There is no other reason!

Per the proposed rule notice: NEED FOR THE RULE(S) The proposed new and amended rules were made necessary, among other things, by changes in the technology that may be used by tax preparation businesses for the preparation of personal income taxes. Oregon Tax Preparation Businesses, who take in more work than their trained preparers can handle have, more than occasionally, been found to be reaching out not to other Oregon Licensed tax practitioners for assistance but to tax preparation businesses located outside of the State of Oregon – businesses whose employees have no training or expertise in the preparation of Oregon personal income taxes and as such pose a significant consumer protection risk to unwitting Oregon taxpayers who thought they were turning their tax information over to an Oregon Licensed Tax practitioners for the preparation of their Oregon Personal Income Taxes.

I am not following you on this. If they have Oregon source income what has changed? They can have their returns prepared out of state, but still subject to Oregon tax as I see it.

The proposed rule 800-002-0000 states "(1) An out-of-state unregistered tax preparation business whose employees or contractors are not exempt from licensure under ORS 673.610 may not contract to, and may not solicit or advertise to, prepare Oregon Personal Income Tax Returns for Oregon residents, or maintain a physical or electronic Oregon drop box location for delivery and pick up of materials pertaining to preparation of Oregon Personal Income Tax Returns for Oregon residents, unless the out-of-state tax preparation business registers with the Board and maintains an Oregon Licensed Resident Tax Consultant(s) on its payroll who is assigned to supervise the preparation of all Oregon personal income tax returns. ¶ So it in that situation is sounds to me that since the taxpayer is no longer an Oregon resident the rule would not apply; even if he/she had been a full time resident for the tax year, but moved out of state and were nonresidents at the time of filing.

You are in a different world. $50,000 for new will not buy much of a tractor for an average operation in my area, and will not hold it's original value for the amount of use it will receive. In any case, the original cost is a moot point in determining fmv at DOD, it needs to be done by an independent third party.

I have had a couple of situations wherein I have changed S-Corps to LLCs or QJFs just to simplify things for small business clients. This may not make sense to some of you, but I always think of what is best for the client before what is best for me.

I don't charge for dependent children of my clients unless it is an extraordinary circumstance. If they are students, I want to keep them with the parents so that they don't rob the parents of an exemption. As Patrick Michael said, they almost always stay on as a client once they are in the workforce. Also, I don't charge for active military filers. These are my personal policies that have reaped rewards over the years.

I always tell the parent to send me the information, and I'll take a look. I don't mind doing the kids' return, but I also want to ensure I'm charging the right amount. If it's only a couple of W-2's I charge $25 for the dependent returns. Anything more and the cost goes up. I find it much easier to prepare the return than fix it later when the child didn't check the "Dependent of Another" box. I have also found over the years that most of these kids stay with me once they are out of school and working full time, and I get to charge them full price.

"Oh by the way, can you quickly do my kid's taxes, he doesn't have much??", as the client expects a simple return that won't take over 5 minutes. Right. You might get a kid of 14 who has unearned income over $1400. Or a kid whose been getting child tax credit for years, but has just turned 17. Or an 18 yearold whose W-2 is so high his parents can't claim him. Or a college student with educational credits who may or may not be able claim him, assuming his parents cannot (which brings on another question). Assuming a child's return has no issues may be one of the most underappreciated things we run into.

Thank you!

I have printed the ACH from the bank website, dated 04/24/25 to IRS: USATAXPMT ID:XXXXXXXXXX.

Hopefully you have saved the payment confirmation and double checked the the payment type and year.

You just hang onto the letter and wait for the dust to settle. If they send a 2nd letter, then mail them proof of payment.

I just got a letter today CP14, asking for money that I paid on April 23 with an EFT that cleared the bank. Plus penalty and interest. How do we reason with such craziness. No phone number on this letter.

Can a 2023 NYS amended return be e-filed and if so, does the whole return get sent or just the IT 201-X? Haven't had to do one of these for awhile so just not sure, Thank you.

Yeah, you need last year's server running. You probably haven't lost anything, ATX just can't find it.

See if this Knowledge base link solves your problem: https://support.cch.com/oss/sfs/kb/solution/000196808

Max: That worked, at least it shows my application status as completed. Thank you to all for assistance! Good luck Margaret with your move in July! If you need help when you do your changes for your EFIN, the Ehelp desk can access your application while you are in it. The young lady who helped me was great. E-help # 1-866-255-0654.

any tips on how to find it again? I have not had this happen before. But I did have to re-install my software after a thunderstorm a few days ago. Maybe I lost stuff then

Like my old accounting professor used to say, 'Old accountants never die, they just get out of balance.'

I remember all the names. But I don't always remember what happened to them. I think KC retired.

Thanks Max, I will give it a try.

Yes, I do have an ID.ME account. I've had for at least 5 years. It's used mostly for obtaining transcripts online.