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Are now up on YouTube! Sorry for the delay. The link here is to the Viennese Waltz; no routine, just a couple of quick rehearsals and a general idea. The male dancer who was supposed to be part of it - well, long story, and he couldn't and there had not been any choreography. So the head of the local dance studio, and Gwen, pretty much made it up on the fly in the week before the performance. Viennese Waltz

1249627_10152037995970804_1397929109_n.mp4

Thanks for that link

What's a potamus?

Could be useful. Haven't had time to review it yet. http://www.bls.gov/bls/blswage.htm

I received a rejection error code IND-510, spouse ssn cannot be same as ssn used as primary on another return. Does this mean possible fraud use of the ssn? I remember the topic was discussed previously but I can't remember the procedures. Do I need to paper file the return? Is there a special reporting form also regarding this? Also, is there a publication of all the rejection error codes? I know there used to be in the past but I can't find it.

Waltz is one dance I can do... but I have to count in my head. #NotaNaturalDancer

Often the pensions get paid into a foreign bank account and the recipient transfers money to their US account. I ask for the foreign bank statements every year to make sure they didn't go over the 10,000 USD, and I remind them to keep that foreign account balance low.

In most cases, I have found this to be a case of identity theft. The form is 14039 and the identity theft number is 800-908-4490 Extension 245

Best I could find was these: http://www.irs.gov/uac/Rejected-Return-Help-for-Free-File-Fillable-Forms http://cchsfs-atx.custhelp.com/app/answers/detail/a_id/15058/~/top-irs-individual-reject-codes-for-tax-year-2014 http://www.efile.com/how-to-correct-an-irs-efile-tax-return-rejection-error-code/ They used to publish a list of the reject codes, apparently they decided that was no longer necessary. It appears the spouse either already filed separately or someone else filed with their SSN. Although option 2, [fraud] is certainly a possibility, option one should always be checked first, because it happens a lot more than you might expect.

The purpose of form 8275 is to prevent penalties if a position you take on a tax return is ultimately disallowed. Relief from the penalties is obtained if you can prove your position had reasonable basis. Form 8275 has nothing do with following what was reported on a 1099 (which was correct since rent of $600 or more was paid out). In this case the taxpayer is following the rules by not reporting the rent since the apartment was rented out less than 15 days. The taxpayer is not taking a questionable position so 8275 does not apply. There is no position to disclose. If it turns out the apartment was rented for more than 14 days, form 8275 will not provide relief from penalties since the taxpayer either reported the information incorrectly or did not keep good records. In this case the preparer should verify the number of days the dwelling was rented. Per the instructions for form 8275: "If you failed to keep proper books and records or failed to substantiate items properly, you cannot avoid the penalty by disclosure".

IRS Warns of Impact of Failing to File Taxes on Obamacare Tax Credit Eligibility Washington, D.C. (August 7, 2015)By Michael CohnThe Internal Revenue Service is warning tax preparers that clients who fail to file their tax returns for last year run the risk of missing out next year on advance payments of the premium tax credit for health insurance under the Affordable Care Act. In an email to tax professionals Friday, the IRS urged tax practitioners to remind their clients who received advance payments of the premium tax credit in 2014 that they should file their 2014 tax return as soon as possible this summer, even if they have an extension, to protect their eligibility for advance payments from their health insurance marketplace in 2016. “Depending on the situation the IRS is currently sending Letter 5591, Letter 5591A or Letter 5596 to taxpayers who received 2014 advance payments, but have not yet filed their tax return,” said the IRS. “The letters remind taxpayers of the importance of filing their 2014 federal tax return along with Form 8962, Premium Tax Credit, as soon as possible.” For more information, the IRS included links to information on Understanding your Letter 5591, Understanding your Letter 5591A, Understanding your Letter 5596 and the ACA What’s Trending page.

Love it !

Sure sounds like a part of the sale transaction to me. Clearly not SE income, but I think you are correct on §1001( b )

Here is the argument I am planning to take to tax court. §1001( b ) says the amount realized on the sale or other disposition of an asset is the amount of money received plus the fair market value of property received. The foreclosure of a home is a sale or other disposition of an asset. The taxpayer received (realized) money and debt forgiveness. I can't find a TR or Code section that trumps this one. I am looking, but all I see is the IRS VITA tax guide saying that if a taxpayer received a 1099MISC it is taxable. My argument is §1001 (a) and ( b ) control. I know the IRS is not going to agree. Where is Jainen with his encyclopedic knowledge of the IRC when you need him. Tom Newark, CA

I have client with me and called IRS. They looked into the file and advised that Client should write letter and request waiver. They will not do over the phone. I asked them if I should send a check with letter. They said no need to send anything for now. Just fax or mail the request letter. Once they review and approve or disapprove the abatement of penalty, they will send final bill to pay. I just faxed the letter to the fax number printed on the CP2000 and hoping for the best.

Sounds to me like you could make a case for adjustment to basis, therefore part of the property sale back to the bank. After all, there would have been NO payment aside from the imminent foreclosure action.

They hide when you look for them. They come out of hiding *only* when you give up and call for help. It's happened to me so often that if I can't find something right off, I start thinking that the best use of my search time might be to put out an apb to the forum.

I also put foreign pensions (UK, Switzerland) on Line 21. Yes read the tax treaty; lots of good info in those. Yes foreign tax credit is likely. If the ONLY holding is a pension, it is likely that the FBAR (FACTA; whatever they're calling it this week) is NOT actually required. Pensions are paid out to recipients but are generally NOT in the person's control, segregated by their name, and most likely there is no "account balance" the person ever knows of. Those disclosure requirements are for accounts the client has *some* measure of control over. For pensions, the only control they likely have is submitting a new address to send payment to; there is NO control over the account itself. So, no reporting requirement.

I agree with the file an extension approach. After all with all the usual "tax extender" credits and etc still up in the air, you may have a number of unknowns which won't be resolved until the end of this year.