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I think the second one is for the amounts found by the client while looking at the ceiling.

I prepared certification forms for my clients to sign who have CTC, ACTC, ODC, or OATC on their tax returens. I do not have enough HOH or EITC clients to worry about standardized forms. I have my clients read through the IRS garbage and then sign the certification, which I keep in my file as proof that I tried to be an IRS agent for a few minutes qand grill my clients. Most of the clients comment about the IRS language, especially about the definition of "dependent" for many of the credits. It gives them a new perspective of what we have to put up with year after year with more and more clarifications and exceptions to prior definitions. One client even said "Is the IRS nuts or what?" I just smiled . Anyhow, I have attached the forms I produced in case others would like to adopt them or modify them for their use. CTC, , ODC CERTIFICATION.pdf AOTC TAX CREDIT CERTIFICATION.pdf

This new provision states that the spouse of a service member may now deem the service member's home of record as his/her own, even if that spouse never set foot in that state. https://www.army.mil/article/216845/acts_offer_benefits_to_miltary_family_members

I really don't want it. I like to print the forms as they officially are. I explain to the client the new forms and that the lower half is supposed to be blank. I'm still trying to get to know where everything is and what Schedule ties in where. Printing page 1 & 2 on the same page will only confuse me more.

I'm getting two Schedules A when I print (ATX). One has the numbers and one has all blanks. Anyone else have this happening?

Attorney is wrong. Executor can sign the return as a representative of the estate. It's possible the IRS would create a SFR and there may be no assets in the estate to collect from. Would the standard deduction + the extra for being over 65 be enough to also eliminate tax? If not, I'd file a return with the medical deductions to eliminate the tax bill. Now, what about the state return?

Thanks DANRVAN. I really do appreciate all your help. I was able to get the return completed & e-filed.

Preparing a return today for a new client. She wants to claim her grandson on her return and take HOH. Her son tells her he did not take the kid. She hands me his 2018 return because she does not trust the kid. So I open the return prepared by another firm, and what do my eyes behold.....a 1 page tax return! Someone has software that will print page 1 and page 2 of the 1040 on one page. I want it … I Want it...I Want IT...IWANTIT! Tom Modesto, CA

I've seen others report this on the official forum, but it hasn't happened to me yet.

Yes.

The error message is correct; it does not need to be reported. From the recipient instructions for Box 1 of 1099R:

Ringers, THANKS! These are, in my opinion, things of beauty. I so appreciate your willingness to share even as I have only 4-5 that need something like this. It still irks me that I can't just say that, for example for one family, that I've known them since the kids were babies, one parent and one child even worked for me, we live a block apart, I vouch for them.

Based on the CPE classes that I have attended, a 3115 can reach back as far the incorrect method has been in use. The classic situation is the correction of a incorrect depreciation method going back for as many years as required.

You should still be able to take the first 6 months as a deduction because it is on the W-2.

Lynn has it correct. Not all preparers do it this way, it is one of those kinda ignored rules in S Corps. But persons related to the shareholders are treated as if they are shareholders. Tom Modesto, CA

For this purpose, the SEHI deduction is the same as for the actual SH. Did I correctly understand your question ?

The family attribution rules are applied regarding the SEHI. The presentation for that was correct. See IRC Code Section 318's Family Attribution Rules.

It's more like a combo of the (old) tie and a new-not-improved big giant clown bow tie with the expansion to include up to six schedules. lol

The new 1040 would be a bow tie.

I did one last year for a family partnership that owned a large farm, that was sold after both parents died. A trust was created when dad died, and an estate when mom died, and the trust dissolved on mom's death and was split to the kids... yeah, I likely screwed this up but the end result looked reasonable?

Hardly a tax season goes by when I don't encounter something new. An older client passed on in 2018. She was indigent and on Medicaid in a home. She had a lady who had power of attorney who was selected by the home. Upon passing on the power of attorney of course had no more effect. She had executed a will naming the person with power of attorney as her executor. The attorney who drew up the will informed her there was no need for probate as the client had few assets. He further advised that since there was no one who could sign the return there was no need to file one. She had two pensions and social security income which caused her to exceed the filing threshold and showed a balance due of $608.00 which was eliminated after deducting her medical expenses. I had asked her to consult him before I would prepare a return but went ahead and did a workup for myself. I am wondering if the IRS will not send her a letter in two years about this. What do y'all think? The pensions had no withholding federal or state.