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I have been there, buddy. I am overwhelmed with whiny-crybaby-you've-only-had-nine-and-a-half-months-to-do-this clients, so this may or may not help. I did a search, and I believe the 3rd column, p. 35 will help. Yes, a military reservist can use actual lodging expenses, but if the expenses are taken as an adjustment on 1040, p1, you are limited to the per diem amount and any excess expense goes on Sch A. At least I think that's what I'm reading. http://www.irs.gov/pub/irs-pdf/p463.pdf You know those clients who call you 30 minutes after you print their return to tell you something? It's ok to kill those clients.

Courtesy of the NAEA Forum: thanks to the efforts of NYSSEA and David Silverman, EA, enrolled agents are exempt from all of this.

Except no acks til Tuesday earliest -- and I for one will expect (/not be surprised by) a server crash Tuesday morning when the weekend backup hits.

Irregardless I am tying up loose ends and PTIN renewal for 2015 was open as of today. I renewed so I have one less thing to think about. I just filed what I thought was my last return. I am actually on (vacation?) and a guy called me this AM and wants to bring his in on Monday (next). I told him he had better send it up here with my husband and hope that I have a rainy day to get working on it. Otherwise, I pretty much have myself in order. Supply of tax return covers are in my office; tuition is paid for continuing ed in Nov; reference books are ordered, etc. Am hoping to get some help lined up early as people are starting to think about going South for the winter and want Organizers to take with them. I think tomorrow I may take a day off for ME!

There is a scheduled power outage for the whole building for necessary repairs or maintenance of electrical items. E-File processing just happens to be in the same building. This has been happening for 30 years or so. Nothing to see here. Just normal maintenance. You can e-file as normal. The transmitter will simply hold the returns till the system is back online. Business as usual.

Jack, Just off phone with NY --- IRS CE's do not count --- they have no way (currently) to do receptacle (working on it but not anticipated soon). The NY "open registration" will open in late November 2014 so you can file in 2015. The CE requirements DO NOT apply for 2014 filings done in 2015 --- they will only be applicable for the 2016 filing year (2015 actual year). That is why NY is giving us to December 31, 2015 to do all the CE's. Ms TabbyKats, Yes, my notice did not require ANY CE's but stated I could take the 16 and 4 CE's and have it "noted" on my registration certificate. I only do 1-2 and have not filed any in 2014 (2013 tax year). You apparently signed up for the "live" courses at a NY location. I will utilize the online courses which should be available by November (I am cheap and travel little, etc. - part hermit). As far as "policing" the returns -- they will simply send fines to the preparer and "clients" using that preparer -- if the preparer has not registered and met their requirements. POSSIBLY the preparers might "not pay attention" to the fines, etc. but when the preparers "client" gets involvement --- then NY has leverage... So far --- CA, NY and I have heard MD have preparer requirements. Any others out there (strangely enough - while closer to MD than NY (south central PA) and with a number of "mail-in's", I did not know about MD. All the fun we have to look forward too ---- I just LOVE -- government changes and increased user costs -- don't you? /S

No legislation ever passes until the proper payoffs have been made. We have the best political system and politicians that money can buy.

Got the 8938; yes fortunately a checkbox as I don't know how long it would take to get account & balance details for calendar 2013 from Bermuda. Thanks to all for the help; there was mention in several places of exemptions for those with signature authority only in several cases but it took WAY longer to find the list of cases. All either banks or securities firms -- which seems to be even weirder, if they are looking for fraud, as folks with signature authority in those firms would have FAR more ability to hide fraud. Probably paid off several legis-vermin to get those written in...

Just don't dawdle when inputting some information. I had to double check my credit card number and the system decided those extra 5 or so seconds constituted too much idle time, kicked me out and I had to do it again. Done now, though, and ready to go. Like Gail, I like not using my SSN although I also have an EIN now, too.

From Instructions for Form 1099-Misc: http://www.irs.gov/instructions/i1099msc/ar02.html#d0e900 Self-employment tax. Generally, amounts reportable in box 7 are subject to self-employment tax. If payments to individuals are not subject to this tax and are not reportable elsewhere on Form 1099-MISC, report the payments in box 3. However, report section 530 (of the Revenue Act of 1978) worker payments in box 7. Examples. The following are some examples of payments to be reported in box 7. Professional service fees, such as fees to attorneys (including corporations), accountants, architects, contractors, engineers, etc. Fees paid by one professional to another, such as fee-splitting or referral fees.