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you have to go to the "Detail" tab worksheet and at the far right is the column to enter "X" for whichever 1099 you want to print. Definitely a few extra steps than in the past which is a pain but I was worried they got rid of the functionality so sign of relief there's something in place for all the replacements we end up producing in February and March

That is the TCJA document I referred to above. And after reading it again, I still do not see any intent for the definition of a trade or business to go outside the meaning per section 162. In fact, the "Blue Book" refers to sec 162 and uses the same terminology as the courts in defining a trade or business. It even refers to some of the court cases. From page 13: "Trade or business. For Federal income tax purposes, a taxpayer conducting activities giving rise to income or loss must evaluate whether its activities rise to the level of constituting a trade or business.." From page 14 "Many areas of Federal income tax law require a taxpayer to make a threshold determination of whether its activities rise to the level of constituting a trade or business. For example, expenses are deductible under section 162 if they are incurred ‘‘in carrying on any trade or business,’’ 50 the passive activity loss limitation of section 469 can limit losses from an activity that ‘‘involves the conduct of any trade or business,’’ 51 and research and experimental expenditures are eligible for deduction under section 174 if they are paid or incurred ‘‘in connection with [a] trade or business.’’ 52 Courts have held that for an activity to rise to the level of constituting a trade or business, ‘‘the taxpayer must be involved in the activity with continuity and regularity and . . . the taxpayer’s primary purpose for engaging in the activity must be for income or profit.’’ 53 In order to meet this standard, the taxpayer must satisfy two requirements: (1) regular and continuous conduct of the activity; 54 and (2) a primary purpose to earn a profit.55 Whether a taxpayer’s activities meet these factors depends on the facts and circumstances of each case.56" And from page 24 "An activity that is treated as a trade or business for all relevant Federal income tax purposes (and that keeps a complete and separable set of books and records) may be treated as a qualified trade or business. For example, assume that an individual owns a rental building in which the ground floor space is rented to three unrelated commercial establishments (a coffee shop, a drycleaner, and a newsstand) and the upper floors hold apartments rented to residential tenants. For Federal tax purposes, the individual accounts for the rental activities with respect to the entire building using a single set of books and records. Assume further that the individual materially participates in the rental activity, cost recovery deductions under section 168 are allowable with respect to the building, and deductions for expenses with respect to operating and maintaining the building are allowable under section 162. Because a complete and separable set of books and records is kept with respect to the entire building (including the both the commercial and residential rentals), and because deductions under section 162 are allowable, the real estate rental trade or business is a qualified trade or business for purposes of section 199A." The above paragraph from page 24 of the Blue Book appears to say the the activity must rise to the level of a trade or business " for all relevant Federal income tax purposes" in order to qualify for a deduction under section 199-A.

The return (8879) was signed and dated before the client died. He preferred to have it efiled. I don't see any problem with this. The refund will go into his estate and the executor will be able to deposit it.

Daughter only child only heir. Will left everything to daughter. Daughter was joint owner of checking account also. I have seen banks deposit these checks as long as not being cashed out. That will be daughter's problem. My concern is whether I can submit return when IRS turns us on.

I will just submit it once it opens.

Form 8275 is our very good friend this year. If we take positions not supported by final regs (which is a boatload of the new law), that disclosure statement showing why we are taking whatever position we are taking will at least save us from preparer penalties. "Most closely in alliance as this office could determine with tentative/proposed regulations as of the date of filing" basically means "hey, we did our best considering you dweebs had given us nothing better to go on" only said in a polite fashion.

Sara could have been reading my mind when she wrote her post. My reply is "all of the above". In 40 years I have never felt so inadequate and unprofessional. Confusion is rampant. I don't feel ready even though I, too, have been studying and attending classes. I have many printouts, but it appears that some of the issues we need to address this year have not even been fully enacted. Even the instructors are unable to instruct. Let's hope that we can get through this together and with each others help.

I am sure there are free, but not one that I would use, even for a once a year. I prefer paid, since I need it to be reliable, fast, and secure. I use Splashtop to manage my own computer from anywhere (which means I do not have to ever be "at" work), as well as to provide remote support.