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**muttering many bad words** this afternoon. If ever there has been a place for tax simplification or raising the thresholds for needing the bleeping form, it is the 1116. All from a seemingly simple little folder of a handful of documents with large numbers and everything but the kitchen sink on the broker statement. Tomorrow it will be a different form that I shall rant about. It was the 1116's turn today. That is all. /

I must be doing it wrong, then, because it seems pretty automatic. I find that things like this are much easier if you don't care too much about them. Also, I heard that even though you're not required to file the 1116 when you're below the limit, you're still supposed to do the calculations! Good luck with that!

Whatever it costs, buy it. We are being hounded by constant messages from IRS, states, and the professional associations that tax offices are the hottest target right now, don't open anything, report phishing emails, tell everyone in the office and on and on. Today I got an email that appeared to be from someone who knew me..said they finally got their docs together, gave a list of what was attached and a phone number to call with questions. Spelling and grammar were fine, and there was a business address. I noticed that the message just started with "hi," not "hi Sarah," like most clients usually say, and the person had an unusual first name that I didn't recall. I checked our client list and there was no such person. Later I read the NATP blog and someone there reprinted the exact same message. They looked up the business and it's a real business in TX. It's a scary world out there.

I HATE that Form. And ATX's process for getting it done right for anything over $500 is atrocious. Rich

I added a cyber security rider to my E&O this year via NAEA. File is a pain to get to, but it was what was offered. About doubled my insurance, but I didn't pay much and know I'd better have it no matter what the cost.

Roberts, I have a retired teacher client and a piece of his pension is sent directly to his ex. He said he was paying her and deducted it as alimony for a couple of years until I found out that she gets her own 1099R from the state for her portion. This is a smart man but he couldn't get his head around the fact that because the amount isn't included in his taxable income he can't deduct it. Maybe I should have taken the route that if she gets a 1099R and he also claims it, she'll have to pay tax on the money twice. Clearly this was a division of his retirement assets at the time of divorce. I've never heard of an individual issuing a 1099R.

I just write in "Form 1099-C Cancellation of Debt" and the amount

With the IRS directory ( which I opted out) and in California, the CTEC directory our names, addresses and phone numbers available, we have no choice but to be overly diligent. My wife, who used to sell insurance, always said, you can never have enough.

I did get it this year for $190. Network protection limits of liability $100,000; Deductible per claim $1000; Extortion $15,000; Deductible per claim $1000; Privacy event expense $100,000; no deductible. As with all insurance, I sincerely hope to never have to use it.

I hope kidding is forever allowed. Life would be a lot less fun without it!

Ah, I see now why you asked, and thanks for clarifying. Sorry, my software doesn't have a screen with any notation like that, in fact no preprinted line at all. As Ron said, I'd just type it in on a blank line.

There are several attorneys in my small building (converted house) and they do a lot of divorces. I hear them talk about QDROs all the time. I can't speak for the defined benefit pensions, but for defined contribution account transfers, you definitely want a QDRO and a direct transfer.

I got mine this year from CNA with my liability insurance. I'm not sure about the coverage, but I know that it's not huge. I'm too lazy to open the fire safe and look.

Audit and CP2000. Direct conversation with the auditor, and the person at the IRS assigned to the CP2000 fiasco. All three clients LOST, because of the lack of specificity in the divorce decree. I will stick with what I have experienced. Audit was in 2014. CP2000, one in 2015 & 2016. All it takes is for the recipient to not claim the income, or claim a different amount. The payer of alimony always loses.

AMEN!!! As the Queen of Snarky Comments, I would be in BIG trouble if kidding was not allowed.

Is it hot in here or just you guys? Just kidding, just kidding, just kidding, just kidding, just kidding

As a man, I have had women touch my arm, rub my chest, touch or pull my hair, hug me from behind with no warning and even smack my butt. I understand as a man I (usually) am in a position of power (physically, emotionally, etc.) so my reaction to these things is way different than a woman's would be. And, none of these things rose to a sexual level, in my mind.

IRC sec 71(b)(1)(B), and you could also look at Title 26 CRF 1.71-1T having Q&A and specifically look at #8, or if you need it in plain language, try topic 452 or Pub 504, pg 16 where each of those include the exact language that I stated. I'd like to see your cites now in support of your position.

Perhaps they did the estate return to ensure that she was able to use the rest of his estate exclusion along with hers when her estate is settled (portability). I have heard that some firms do this as protection in case the surviving spouse gets rich and needs the extra exclusion.

I think it depends on the asset values. $3-4k is very likely. If a lot of money is in play, $5k is likely. Have a new client who's husband died in 2016 and the previous firm did a 706 tax return to declare that his estate passed to her tax free even though his assets were about 1/2 the estate threshold. They charged her $4,500. I showed it to the estate attorney I work with and he just laughed and declared it genius. They gave her this huge packet and it includes a copy of his will, his trust agreement, instructions for the 706 and tax forms that are completely irrelevant with nothing on them. They charged her this to show that she didn't owe taxes on the assets she inherited from her husband.

@jklcpa You are killing me with those tears.... Tom Modesto, CA

I believe Judy was just clarifying for the folks who were sad for BHoffman or angry at her doofus client in her first post. I know Tom almost wrecked my world the first week of star search by posting a sad face. I still love him; things happen. BTW, I actually agree with a lot of what you said, but I'm pretty sure your stats are off, because I can honestly say I have not been mistreated because I am a woman, nor do I hope to be. There are stupid people who mistreat everybody, but smart people ignore that as much as possible.

I am not taking the bait and telling you that I know how obviously brilliant you are and how giving of your time you are for the betterment of all on this board and how wonderful it is to have you here and how much better all of us are because you exist (takes breath). As true as that statement is, I would never lower myself to sucking up to get a gold star. No sir....not me. I would not try to fool that brilliant mind of yours in any way or try to gain any type of favors from you because you are way too smart and would see right through the attempt because you are so smart and brilliant and wonderful. Besides, I don't have a great story this week, and I don't want to go up against a ninja paper cutter. Tom Modesto, CA

Hey girls - this summer I can teach you some easy joint locking techniques if you'd like. NON-VOTING POST

#notmetoosucka. NON-VOTING POST

Excellent response! We have to stand up for ourselves - no one else will if we don't. NON-VOTING POST

Great response! Indeed, as you opined elsewhere, priorities are important and putting up with boorish behavior is not a job requirement. NON-VOTING POST

Changing domicile, especially NY to anywhere is VERY HARD. Even in easy states there are certain things that must be cut in existing state and done in new state or neither will "approve" allow change. a google search on "changing domicile will even bring up many discussions on NY (they seem to like keeping ALL tax dollars). Here is an article (full as many do not click on URL's): Changing Your “Home” For State Tax Purposes – Not So Easy It’s February, the middle of winter, and many of us are longing for warmer weather. Some with second homes in Florida or Arizona and the like start thinking about changing their primary residence for state income and estate tax purposes. Despite “cocktail party talk”, changing your residence for tax purposes is not so easy; and, if you do desire to do so, you must become familiar with, and adhere to, the residency and domicile rules. While New York imposes state income tax on a New York resident’s worldwide income, as well as state estate tax on taxable estates exceeding $4,187,500 (increasing each April 1 to eventually equal the federal estate tax exemption), Florida, for example, imposes no state income or estate tax upon its residents. A taxpayer is a New York resident if she is domiciled in New York, or if she is a “statutory resident”, which means spending 183 days or more per year in New York State and maintaining a permanent place of abode in New York State. Even if the taxpayer spent more than 183 days in Florida for that year, she still may have too many connections with New York that will lead to a determination that she has not changed her residency and is still a New York resident for New York tax purposes. In order to successfully change one’s residence for tax purposes, many ties with one’s former home state must be loosened or broken; and the important elements of one’s life must be centered in the new state. There are generally five factors which the tax authorities will look to in determining whether someone has changed their residency, frequently referred to synonomously as one’s “domicile” for tax purposes: (1) physical presence, (2) home, (3) family and business activities, (4) personal property of significance to the taxpayer, and (5) documentary evidence. Physical Presence. It is important to spend as much time as possible in your new state. Keep track of the days spent in both the old and new states, especially for the first year or two after the change in domicile. Stay at least 183 days of the year in the new state, but the more the better. Home. The taxpayer must have “abandoned” her old home. Ways to show abandonment of an old home are to buy a bigger, nicer house in the new state, rent the old house out to a third party and/or put the old house on the market for sale. Remove any property exemptions on the old house that are tied to it being a “primary” residence, like the STAR exemption. Family and Business Activities. The taxpayer should have her family visit her in her new home state for important occasions, or, better yet, have other family members move to the new state, too. The more family activities in the new state, the stronger the evidence that the new state is really the taxpayer’s new domicile. Be careful of supporting a spouse or children located in the taxpayer’s old state, which could be used as evidence against the taxpayer. Active business involvement in the taxpayer’s old state is evidence that there has been no change in domicile. Work as much as possible in the new state, and set up a “real” office in the new state, not just a home office. If the taxpayer owns the business, consider moving the principal place of business to the new state and withdrawing any business registration in the old state. Consider reorganizing the business entity in the new state. Personal Property of Significance. Move items of personal or sentimental value to the taxpayer’s new home. This includes photos, trophies, yearbooks, collections, and the like. Funeral and burial arrangements should be made in the new state. Documentary Evidence. While not enough alone, changing one’s residence on documents adds evidence to the fact that the taxpayer has, indeed, changed her domicile. Change the address on all accounts to the new address, including U.S. post office, social security, Medicare, credit card companies, tax authorities, phone companies, banks and financial institutions, doctors, social and religious organizations. Obtain a driver’s license in the new state and change voter registration. One factor will not control the determination of a taxpayer’s change of domicile. If you are considering a change of domicile to another state for tax purposes, make sure you are ready to satisfy all of the factors to prove your change of “home”; and discuss your plans with your tax advisor.