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The term I was taught many years ago was "ticked and tied" - as in you ticked off all the numbers you added on the 10-Key tape, and tied the totals to the GL. Damn, I must be gettting old. Tom Modesto, CA

And just think, they won't have to shred the tax documents.

The lawyers are the ones who should handle this. You stay out of it. It is not up to you to determine if they have to file jointly for 2019, and you certainly can't give him her W2. Usually in these cases she provides her lawyer with the requested info and that lawyer works it out with his lawyer. Civil court rulings do not override federal laws. I have had cases where a couple divorced before the end of the year and the divorce decree stated they had to file jointly for that year. I don't think so....

Copied from the AICPA: "5 reasons borrowers shouldn’t rush their PPP forgiveness applications Posted by AICPA Communications on Jul 14, 2020 This blog post explains why borrowers shouldn’t rush their PPP loan forgiveness applications. Please share with clients who participated in the program. Borrowers who received Paycheck Protection Program (PPP) loans under the Coronavirus Aid, Relief, and Economic Security (CARES) Act are asking their CPAs if and how they will qualify for PPP loan forgiveness. There is uncertainty over some of the program details. Organizations — especially small businesses — worry about meeting the maximizing loan forgiveness requirements. While you may be anxious to apply for forgiveness, here are five factors affecting the forgiveness application process. Most lenders are not ready to process forgiveness applications. Many are developing technology tools such as “forgiveness portals” or will leverage other automation options for a more efficient process. Until the U.S. Small Business Administration (SBA) and the U.S. Treasury Department issue final guidance, those technology tools can’t be finalized. The timing on when that guidance will be available is uncertain. Bank of America, as one example, is telling PPP loan holders it expects to begin opening its online loan forgiveness application process in early August and will email instructions to borrowers when it’s ready. Organizations have 24 weeks to use their PPP money, leaving them more time to take steps that will help them qualify for full loan forgiveness. Borrowers who received their loans before June 5, 2020, can choose either eight weeks or 24 weeks for their covered period. That increased flexibility in the time to use PPP funds can be important in maximizing loan forgiveness. "Payroll costs are a significant component of PPP forgiveness. Many payroll providers are developing custom reports specifically to comply with PPP guidance. However, like lenders, they are waiting on final SBA and Treasury guidance so they can prepare the PPP-compliant reports borrowers will need. Borrowers aren’t required to make any loan payments before they apply for forgiveness or until 10 months after their covered loan period ends. Since payments aren’t due yet, there is less urgency to apply for forgiveness. Applying for forgiveness may be easier than clients expect. Borrowers can use a simplified process through SBA Form 3508EZ if they meet at least one of these requirements: They are self-employed individuals, independent contractors or sole proprietors who had no employees when they applied for their PPP loan and who didn’t include any employee salaries in calculating their average payroll amount in their application. They didn’t reduce salaries or hourly wages for certain employees by more than 25% during the loan period and — except for specified exceptions — didn’t reduce the number of employees or the average paid hours for employees between Jan. 1, 2020, and the end of their covered loan period. They didn’t reduce salaries or hourly wages for certain employees by more than 25% during the loan period and were unable to operate at the same business activity level during the loan period because of federal safety requirements or guidance related to the pandemic. CPAs expect SBA guidance to help determine how broadly this safe harbor can be used. Be prepared While waiting for final program guidance, borrowers can take steps to prepare for the forgiveness application process by documenting how the loan proceeds are used. Gather documentation needed to support non-payroll costs for expenses such as mortgage interest, rent or lease payments and utilities, including account statements and other proof of payments. Lenders may not request supporting documentation for all disbursements as part of the forgiveness application; however, increased scrutiny is guaranteed for loans of $2,000,000 or more. Be patient PPP loans have gone to 4.8 million organizations through June 30, 2020. Recent legislation extended the opportunity for organizations to apply for loans until Aug. 8. While questions remain about some forgiveness process details, CPAs are following developments. It can be difficult to be patient when your organization is affected by the ongoing uncertainty COVID-19 created. But that may be the best approach until the SBA and your lender establish a forgiveness application process. Count on your CPA to continue to be your trusted adviser throughout the process. The AICPA has several Paycheck Protection Program resources available to the public during this challenging time. You’ll find an overview of the PPP loan forgiveness process, answers to frequently asked questions and more. Lisa Simpson, CPA, CGMA, Director — Firm Services, Association of International Certified Professional Accountants" Based on what I learned from my 4th online CPE course about this process, I completely agree.

I'm a cross & check gal myself. But, I don't want to have to tick someone else's boxes!

Yes. The term used in auditing is 'ticking and checking'. Most of our society is just painting by numbers.

If you filed a joint return for 2018, you are on the hook to provide to either spouse. You can charge for preparing a copy, which will probably enrage this guy. But you can do it. You have absolutely no obligation to discuss 2019 with him. A state court order to file jointly means nothing to the IRS. If Wisconsin decrees this as a domestic solution, make them go through the misery of going through the legal channels to do so. Even if this happens, you have no obligation to discuss anything with him. If these two finally divorce, you absolutely cannot file jointly. That is Federal and Wisconsin can't do anything about it. If a Wisconsin return has to be filed, I can't speak to that.

Happy to see ATX had a decent showing. I've been using the program for many years, back to the days of Parsons Technology, and it has treated me well. That's not to say there isn't the occasional hiccup, but overall I'm very pleased with the product.

^^^ Yes! Exactly! grandmabee has it exactly correct. Tom Modesto, CA

9325 I use it all the time so clients have proof of acceptance and instructions on how to check things.

I do think you need to give him a complete copy of the 2018 joint return. You can mask the SSN's. He was a client in 2018. Not her W-2's. IRS doesn't care about state court papers. BUT if she doesn't follow the state court doc's she could be trouble with the state court. You need to talk to her and get a copy of the state court papers, he may be not telling the entire truth, she should know. You can't take him on as a client for 2019 unless they file a joint return, conflict of interest. I would not even talk to him again. talk to the wife

IRS doesn't care what a state court/divorce decree says. However, if a bully can take your client back to court because she didn't adhere to the divorce decree, it sounds like he will. This has to be her decision how to file for 2019 after you explain her options. If they were MFJ for 2018, you do have to provide a copy to either spouse. However, you can charge for it (assuming you gave the couple a copy when filed in 2019). Haven't had a separated couple for some time, so someone will jump in here to clarify this...

You should share stories here on a regular basis. I would so look forward to reading them!