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From today's Quick Alert email:

Since this was for 2013 and even though you just received the information; possibly the IRS has already received all and you just need to ask them what they have. You might consider requesting a: Wage and Income Transcript A wage and income transcript reflects a taxpayer’s income as reported to the IRS. This type of transcript is available for the prior 10 years, but the most recent year’s information may not be complete until July. A wage and income transcript is where all of a taxpayer’s information concerning W-2s, 1099s, 1098s, K-1s, and 5498s is shown, and can be helpful for verifying employment or filing an extended tax return. These transcripts can be longer than 100 pages, but tax professionals may request a one-page summary version. HOPE THIS HELPS and yes, the things we learn from this forum are FANTASTIC ! As are those answering questions and giving ideas. THANKS !!

I think I would file the 8919 anyway. 1. If it works, your client's situation is significantly better. 2. If it doesn't work, your client's situation is no worse. No risk to filing it, really ?

TP is a property manager, no vehicle is provided by employer, manages 15+ building with over 250 units has to drive back and forth to pick up keys from the office and is probably unhappy because he is on call after hours for emergencies.

Edsel: You and me and a little bit of software can set up a "bitcoin" like site. Then one day, we decide to "cash out". We convert others Bitcoin to other legal tender, and leave everyone else to fight amongst themselves for whatever is left. It has already happened a number of times.... I would call that a Ponzi like scheme. The US Dollar may be "funny" money, but it isn't nearly a humorous as these blockchain "currencies". Rich

I have detected absolutely nothing in the original post which puts its arms around business mileage. It is difficult for me to get my clients on board with the idea of "bottoms-up" calculation of mileage, as well as use of the mileage rate. Too many times the client doesn't think in terms of "bottoms-up" addition of specific trips and associated mileage. They love to present me with "I drove 25,000 miles and I think about 75% was for business." If they can't present a decent bottoms up number of miles to deduct, I won't deduct anything. To be honest, I'm not as meticulous with details per trip as the IRS dictates, but I do insist on addition of specific trip mileage, and allow multiple trips if the evidence warrants. The struggle with the std mileage rate fails to appease clients who think huge expenditures justify whopping deductions. Usually, I don't follow the siren song to taking actual expenses. I explain that when they buy something else and the usage falls below 50% there is massive recoil of original cost. They try to tell me they are going to drive their $70,000 honkin' new truck forever. Truth of the matter is a very expensive truck is more of a showcase than business use. Their "real" business vehicle is usually an older pickup truck or maybe even a car, but they still try to make me believe the $70,000 truck is driven to jobsites where it will run over roofing nails and bang its underside on construction ruts. I may have been born at night, but not last night. Me and Rita B.

Some time ago I prepared taxes for a hairdresser who owned her own shop, and had another hairdresser pay her "chair rent". She didn't really have much in records to support either revenue or expense but we did the best we could with a bank account. I have 6-7 other cosmetologists with varying income so I have somewhat of a grasp, but certainly not as much grasp as would have been the case with adequate records. Most hairdressers are better cosmetologists than they are record-keepers. She ended up owing some money. She then proceeded to order me to remove revenue until her tax liability was reduced to zero. Nope. Not this guy. Bye Bye hairdresser who owns your own shop and turns in only $150 a week. She did have a child. A friend of hers told me earlier tonight that she found another tax preparer, and that she ended up with a $4000 refund. She and all her friends think her new tax preparer is a genius - and I am not very good at all. Grrrr! I have found out that the IRS is much more interested in penalizing preparers than they are going after the taxpayers themselves when cheating is determined. A couple years ago, a colleague of mine called his congressman whom he personally knew. In a day or two the congressman wrote him the intent of the earned income credit was to redistribute income and that tracking down cheaters was counter to their purpose. The interception of violations is basically now upon tax preparers. From the mass numbers I've been made aware, a good 25-50% of EIC recipients are not due, similar to my experience above. Aggressive claiming of social security numbers not entitled, social security numbers for sale on the black market, phony relatives, etc. In my county, the existence of 2-3 audits per year would scare off most of the cheaters. It is amazing how much they know about earned income credit. Yet the 8867 places all the burden on the preparer where in almost all instances, the preparer has no vehicle to be aware of violations. You've heard all this whining before, of course. Most of you have experienced it first-hand. But where is the light at the end of the tunnel?

I agree with cbslee that there isn't harm in filing and is the safe route if you are unsure. Your client did receive both a 1099 and a W-2, and this would put the IRS on notice in case both are still in the system, and that would lead to the trail of IRS requiring this company to reclassify your client as an employee.

That's my story and I'm sticking to it till the cows freeze over.

WASHINGTON –– The Internal Revenue Service today reminded the nation’s more than 727,000 federal tax return preparers that they must renew their Preparer Tax Identification Numbers (PTINs) for 2018. All current PTINs will expire Dec. 31, 2017. Anyone who prepares or helps prepare any federal tax return, or claim for refund for compensation must have a valid PTIN from the IRS. The PTIN must be used as the identifying number on returns prepared. Failure to have and use a valid PTIN may result in penalties. https://www.irs.gov/newsroom/2018-ptin-renewal-period-underway-for-tax-professionals

I gently suggest that filing the W - 2 "as is" would be a disservice to your client. I agree with Abby and Edsel

My feeling is if the employer initially filed their W-2s with Social Security, then they would have to issue an amended W-2c with the first column showing zeroes. That is simply to match the 941-X, and new W-3c. If you have no impact on the employer, then the normal Abby is correct. Let them clean up their own mess. File 8919 and be done with it. I believe the statute of limitations is expired for 2013, unless IRS is bugging him. If this is his original return, it won't matter - the three year clock doesn't start until the return is filed. But if he has a refund, I doubt they will send it.

No, it would prove only the total mileage at that point in time and might be useful to show that he's driven a certain total miles, on average. Plus, how often are the oil changes, once or twice a year? You still have to fill in the gaps between them with the other required data.

These had best be taxpayer penalties. The date is March 25, 2018 and I am filing a Sch C for a small business proprietor. He hasn't issued any 1099s yet, and depends on me to do so. These will be late. Am I the party that's going to be penalized? Better not. I'll tell the client to do his own, which means the IRS will never get the information. Some of these ridiculous government actions have unintended consequences. The most prodigious example is a regulation in Great Britain which forces hospitals to see emergency patients within 8 minutes of their entry. It is not uncommon to see dozens of cars circling the hospital because they won't allow entry into the facility.

The headline says "preparer" but I only see taxpayer penalties. If my client forgets about a 1099 vendor and only tells me in June, how can I be subject to penalty?