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It's so comforting to know Walters Kluwer considers me a Quiet Hero. Of course, I knew it all along.

My bank's mobile and online banking is broken. The message says that it's form everyone checking for the payments.

You can print it to PDF and use a converter to convert to Excel. You might want to try different PDF printers if the conversion to excel is less than ideal.

If you choose to have an overpayment of tax credited to your estimated tax, you can’t have any of that amount refunded to you until you file your tax return for the following year. You also can’t use that overpayment in any other way. https://www.irs.gov/publications/p505#en_US_2019_publink1000194714

Yes. Current and two prior years.

Here is a situation. Partner receives $10,000 of inventory in liquidating distribution of partnership. He in turns sales it lock stock and barrel to a liquidator. It is ordinary income but not SE income, or as reg 1.735-1 says "gain or loss from the sale or exchange of property other than a capital asset". The sale was not to customers in the ordinary course of business, therefore not subject to SE tax. Also consider inventory received by shareholder of corporation. The issue becomes ordinary income vs capital gain, and case law has held that in some situations capital gain or loss was the proper treatment by the shareholder. Going back to TAG's post, I believe there is a case for reporting on 4797 as Catherine mentioned instead of Schedule C. Say the sale of the business was to take effect at midnight on 1/31/18. At that point former owner is no longer in the business of selling inventory to customers. Instead he his is liquidating his remaining inventory in a lump sum. Consider the tax treatment for a client who was forced to close a business due to the pandemic. For example after sitting idle for a couple of months, inventory is sold to a liquidator. Is that transaction in the ordinary course of business? As I see it, there is a parallel in treating the sole proprietor the same as the partner who receives inventory in a liquidation and then turns around and sales it.

Article in the Journal of Accountancy offers information on the IRS's efforts to expand the Protection Pin Program: https://www.journalofaccountancy.com/news/2019/feb/irs-identity-protection-pins-201920605.html?utm_source=mnl:alerts&utm_medium=email&utm_campaign=08Feb2019&utm_content=button Identity protection PIN program expands By Sally P. Schreiber, J.D. The IRS is expanding to seven additional states its voluntary program for taxpayers who wish to obtain identity protection personal identification numbers (IP PINs) and are not currently victims of tax return identity theft. The pilot program originally involved Washington, D.C., Florida, and Georgia. IP PINs will now be available in seven more states: California, Delaware, Illinois, Maryland, Michigan, Nevada, and Rhode Island. Those states report the highest number of identity thefts to the Federal Trade Commission. An IP PIN is a six-digit number assigned to eligible taxpayers to prevent their Social Security number (SSN) from being used on fraudulent federal income tax returns. It allows the IRS to verify taxpayers’ identities when they file their return. This prevents a criminal from filing a tax return using the IP PIN holder’s SSN. The voluntary program permits taxpayers who last year filed a tax return from one of those states to obtain an IP PIN by using the IRS’s Get an IP PIN tool to authenticate their identities. To obtain an IP PIN, taxpayers must validate their identities through a two-factor authentication process called Secure Access. The pilot program will not have a manual option for taxpayers who fail to authenticate their identities. Any taxpayer in the listed states may obtain an IP PIN. The IRS will continue to issue by mail IP PINs to taxpayers who are confirmed victims of tax-related identity theft. However, these taxpayers may also use the Get an IP PIN tool to obtain an IP PIN immediately. Once the IRS determines its systems can handle the expansion of the program to the additional states, it hopes to be able to offer it to taxpayers in every state. The AICPA has long supported expansion of the IP PIN system and has urged the IRS to consider issuing IP PINs to all individuals. (See, for example, the AICPA comment letter to the chair and ranking member of the Senate Finance Committee dated Sept. 15, 2015.) — Sally Schreiber, J.D., ([email protected]) is a JofA senior editor.

IP PINs work and have stopped a lot of fraudulent returns, but we all know that some the letters the IRS sends out each year with your new IP PIN will be lost in the mail lost by the taxpayer or sent to an old address Then we'll end up having to paper file without a PIN (if it's October) or extend and wait for a new PIN letter. Supposedly, if you have an IRS account, you can login and download your PIN letter, or maybe it's just request a new one be mailed?

All right, another challenge for hackers !