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Because I don't trust CCH SFS. I signed up for square yesterday. I don't do a lot of CC volume, but I was surprised at how many people wanted to use their debit card. The fees for the off season months was just too much, as well as the PCI compliance fees they charged every year for the CC machine. I am hopeful this will be a great addition to my business. Tom Hollister (soon to be Newark) CA

I provide organizers to the clients that request them and put in my client letter that they are available. What I do send out each year to everyone are the questions from the organizer, and add a page with additional questions I like to ask. Most get e-versions through my portal and I only mail to the few that don't have internet/aren't internet savvy.

I've only heard good things about it.  My parents paid an early termination fee for their POS system and switched everything to Square.  Got rid of their cash register and terminal in their store and replaced it with an iPad with weighted stand (that incorporates the swipe doodad) with a bluetooth cash drawer and receipt printer.   My dad, who is... uhh... not very good with technology, was able to figure it all out very quickly. 

Ken-they are part of the books and records since he reported his calculated depr on the return. Write again quoting the above info and don't forget to cc: NYS Office of Professional Licensing and the AICPA and the clients or your attorney. I have done this without actually sending the cc's [guess they got caught in the mail] but the CPA will realize its better to supply the schedule than deal with the regulatory stuff. It is possible that he never got one from a previous cpa and perhaps backed into it. if that's the case he may feel uncomfortable giving to what he knows is inaccurate but that's no excuse. client can also file a claim of malpractice saying that he doesn't agree with the depr claimed and force the cpa to provide schedules to back up his number. Of course if its not really material then I would just send the letter citing the rules and with the cc's on the bottom. one last thought, did you or the client contact him? he might just be pissed at the client for leaving but he may respond professionally to you.

Although in many/most cases the depreciation schedules are prepared and maintained by the practitioner, they are considered to be part of the schedules that make the client's books and records complete, and are necessary to fulfill current or future tax obligations. Depreciation schedules are considered client records and not providing it would fall under Sec 501 as an act discreditable to the profession to hostage records. Even if this CPA is not a member of the AICPA, he or she is still held to the state standards and those of Circ 230 and state revenue depts. My state society actually uses the AICPA standards and rules so that even if not a member of the AICPA in this state, we must still abide by the AICPA rules. The rule you are looking for is Circ 230, sec 10.28 (b ). Here's an article from the AICPA's publication, The Tax Advisor, from Aug 2014 that covers your issue. http://www.aicpa.org/Publications/TaxAdviser/2014/august/Pages/TPR_Aug14.aspx Here's another good summary by the Pennsylvania Institute of CPAs: http://www.picpa.org/Content/cpajournal/2006/summer/8.aspx ETA (again): I see you are in NY. If this CPA is also in NY, here is part of the NY code of professional conduct that says the same thing, that the deprec schedules are part of the client records, and that they must be given to the client: http://www.nysscpa.org/prof_library/ethics/Rules/codeother.htm

You will still be able to buy new, registerable versions on ebay. After using the last of my licenses for my Office Small Business 2003 (yes, you read that correctly) I just bought a new, registerable to three computers version of Office 2007 Small Business, brand new/sealed, for $65 there. Installed perfectly on this machine and I still have two installations available. Also bought Quicken 2013 for about $30; one of my clients had upgraded so I needed the newer version.

No, then you send them to me. I do work remotely and will prepare returns regardless of the state they are in. I'm up to date in all the state's laws regarding same-sex couples.

Wouldn't a better mental picture be a squirrel with a tennis racquet in hand, and having just committed a foot fault?

Every time I see the "SQL Server Error" I picture a squirrel making an error!!!

FROM ACCOUNTING TODAY The Internal Revenue Service is making changes in W-2 and 1099 forms and reporting requirements, starting next year. W-2 Form Changes Returned Wage Reports from the Social Security Administration Effective January 2015, the Social Security Administration will return Form W-2 electronic and paper wage reports under the following conditions : • Medicare wages and tips are less than the sum of social security wages and social security tips, • Social Security tax is greater than zero; Social Security wages and social security tips are equal to zero, and • Medicare tax is greater than zero; Medicare wages and tips are equal to zero. In addition, Forms W-2 and W-2c electronic and paper wage reports for household employers will be returned under the following conditions: • The sum of Social Security wages and Social Security tips is less than the minimum yearly earnings subject to Social Security and Medicare tax withholding for a household employee, and • The Medicare wages and tips are less than the minimum yearly earnings subject to Social Security and Medicare tax withholding for a household employee. If the above conditions occur in an electronic wage report, the SSA will notify the submitter by email or postal mail to correct the report and resubmit it to the SSA. If the above conditions occur in a paper wage report, the SSA will notify the employer by email or postal mail to correct the report and resubmit it to the SSA. Third-Party Sick Pay Recap Reporting The IRS expects to change the third-party sick pay recap reporting and filing requirements for wages paid in 2014. Information about this change will be included in the 2014 Publication 15-A. 1099 and Related Form Changes 1098: Mortgage Insurance Premiums Mortgage insurance premiums paid or accrued after Dec. 31, 2013, are no longer eligible to be treated as interest paid by the payer/borrower. Box 4 on Form 1098, formerly used for reporting these premiums paid or accrued, has been reconfigured for providing other information. 1098-C: Motor Vehicle Odometer Mileage Entry Donators of motor vehicles must enter the odometer reading of the motor vehicle in the new box 2a. 1099-B: New Reporting Requirements Brokers are required to report the adjusted basis of certain debt instruments upon a sale of the debt instrument. In addition, brokers are required to report the adjusted basis of certain securities futures contracts and options upon a sale or closing transaction as well as the gross proceeds from the sale or closing transaction. Brokers also must report whether any gain or loss from these transactions is short-term, long-term or ordinary. Furthermore, there are reporting requirements for a transfer of a debt instrument, an option or a securities futures contract to another broker and for an organizational action that affects the basis of a debt instrument, an option, or a securities futures contract. Additional changes to this form include: • The form has been redesigned to conform to the box numbers on Form 8949. A new box has been added at the top center of the form to enter a code that will assist the recipient in reporting the transaction on Form 8949 and/or Schedule D. • Additional State Copies: Copy 1 (For Payer State) and Copy 2 (For Recipient State) were added for 2014. • Boxes 14 through 16 (state boxes) allow for a second data entry. 1099-INT Boxes 10 and 11 were added to accommodate the new reporting requirements for a debt instrument that is a covered security and that is acquired by a taxpayer with market discount, bond premium or acquisition premium. 1099-K • Box 1b, Card Not Present transactions: Box 1b was added to the form to be used to enter the gross amount of total reportable payment card/third party network transactions for the calendar year where the card was not present at the time of the transaction or the card number was keyed into the terminal, such as in the case of online, phone, or catalogue sales. Reporting in box 1b is optional for 2014. • Second TIN notification box: The 2nd TIN notification box was added to Copies A and C. 1099-MISC Box 11, Foreign tax paid, and Box 12, Foreign country or U.S. possession, were deleted. This information is now reported on Form 8966, Foreign Asset Tax Compliance Act Report. 1099-OID Boxes 5 and 6 headings changed from Foreign tax paid and Foreign country or U.S. possession to Market discount and Acquisition premium respectively. Boxes 5 and 6 are now used for the new reporting requirements for a debt instrument that is a covered security and that is acquired by a taxpayer with market discount, bond premium, or acquisition premium. 1099-R: New Distribution Code Use Distribution Code K to report distributions of IRA assets not having a readily available fair market value (FMV). Important Dates – 2014 W-2 and 1099 Feb. 2, 2015 – due date to mail employee copies for W-2 & 1099 March 2, 2015 – due date to send paper format of 1099 Federal (IRS) filing March 2, 2015 – due date to send paper format of W-2 Federal (SSA) filing or March 31, 2015 – due date to send e-file format of W-2 and 1099 Federal (SSA/IRS) filing

My opinion without research is that a firm commitment letter does not constitute a sale. I think you need an agreement of sale with a sale date in 2014 and funds changing hands, even if it is only a downpayment. With that downpayment in place, you can then elect out of the installment sale by reporting the entire sale and gain in 2014. Basically, you have to question when the benefits and burdens of company ownership transfer to the purchaser. Additionally, the purchaser has to be on board with the timing and reporting because they shouldn't be caught in a situation of late filing simply because your client reported the sale as occurring on an earlier date. As an example, if you reported that the sale occurred on 12/15/14, the purchaser would have that short period of activity for the remaining days in 2014.

No way no how would I prepare for Intuit. Hooking my name to theirs compromises my professional integrity.

I only send organizers to clients that actually use them, and I have quite a few of them that do. I really like the idea above that said that they mail the question pages to everyone. I think that I will implement that and try to cut back on a few of the questions in my annual letter. Of course they have to actually open my letter. I can't believe how many bring the envelope in unopened. It takes so many hours, dead trees and postage to mail out those, along with the engagement letters and organizers. I wish that I had more people that trusted the Internet.

Something got sideways in cyberspace is a pretty good way to put it.   Unfortunately, I was powerless to do anything but wait, so the what and when were limited to "pacing back and forth pulling my hair out" and "all day yesterday"   I feel bad for the poor support techs at the data center.  They had to answer to thousands of angry website developers, who were getting pressure from their clients.  I imagine that's what tax season at CCH has been like for the past couple years.

I'm going to respectfully disagree with this statement. Unless NECPA is an employee under the direction of a someone telling her how to do her job, I think she can decline any engagement for any reason. As a business owner, I have decided not to prepare the returns of people just because I had a "feeling" they were hiding income. I judged them. Now, it would be different if I refused to treat somebody who was bleeding to death. The persons simply went elsewhere. I am not making this post with a mean spirit, and hope it is not taken that way, but people running businesses still have some freedom here. I think.