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I thought this issue only affected partnership returns completed last January. I have rolled over two partnership returns and the partners information was there.

In addition any return with a refundable credit, a change from the prior year's checking account etc will be delayed by enhanced electronic screening for an undefined period of time. Kind of like refund roulette

If you are going to do a partnership return, your partner information will not show up. There is a KB article on this on the ATX support site and it is discussed on the "other" board. To fix the issue, you have to go into 2014, uncheck the complete button on the return you are going to roll over, open up the return, save it, and then go into 2015 and roll the return. Hope this helps someone before they finish a chunk of a return and lose their work because they have to roll the return again to get the partner information to come across. Tom Newark, CA

Thanks for this tip, Tom. How crazy is this? I always hate to uncheck the Completed button as that usually brings in updated forms, etc. Wouldn't it also work to duplicate the return so the originally filed return remains intact? There may be no actual changes but it still makes me skittish.

I thought this went into effect for the 2016 tax year (2017 filing season).

You are correct JMovich. Procrastination pays off sometimes.

I always put Health benefits and Housing Allowance in Box 14. Neither are required, but the tax preparer may not know about either of those if the W-2 preparer doesn't make him aware of it. And it's always good for the employee to know what he really made. They sometimes forget.

https://www.irs.gov/pub/irs-pdf/p2043en.pdf

The $25K allowance is the special allowance for rental real estate with active participation and also has income limitations depending on the filing status. The OP didn't give us enough information to determine that. Prior and current year PALs of a particular passive activity are allowed in full in the year of complete disposition, but if the taxpayer has other rentals with losses, those would not be allowed. The gain on sale is not passive income. It is considered portfolio income, and the loss on the activity isn't allowed because of the gain, but because it was completely disposed of. The property could have been disposed of at a loss, and the PAL's and current year loss would still have been allowed because of its complete disposition. See my statement above. The gain on sale is not passive income. You might find that reviewing the definitions of portfolio, investment, and passive income to be helpful, as well as the instructions for Form 8582. Those instructions are quite extensive and give a lot of information that you may find userful.