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Has ATX announced this year's official e-file shutdown date?¿ My quick search = no info. I want to use my time wisely. After 47+ yrs in "Our profession" ~ I'm ready to 98% retire. I'll likely hit 50yrs. before being concerned with only my taxes. Yes, I was @ my desk with a Pencil & ten key calculator Before "Earned Income Credit" existed. Oh, the stories all of us could tell.

Per 1.152-2(d), "The relationship of affinity once existing will not terminate by divorce or the death of a spouse." That was applied to Duncan in TC 2014-56 in allowing taxpayer to claim step-children as qualifying children.

When in doubt, I tend strongly to file.

Yes case, law has ruled in his favor.

If ATX follows what they have done in prior years, they will announce after Veterans Day with a shutdown date for Form 1040 sometime in the week before Thanksgiving.

She's still his step-daughter. The only relationship that ends at divorce is between the spouses. You're even still related to your in-laws. ( I had a student get depressed when I told a class that fact !)

No, it expires at death. Case law has allowed surviving spouse a portion of NOL if they actively participated in the business. I don't know if its required but would fie regardless so it is on IRS records.

jbelle, you have one more year in our profession than I do. I am still pushing forward on a part time basis

cbslee, Thank you for confirming the approx. date I've had "mentally tattooed" for yrs. Time plans to retire is a pain & made me doubt my mental calendar.

I got my hopes up there for a minute!

Ah, an assistant. A brokerage should this clearly referenced. Ask the assistant for a copy of the brokerage guidelines. Although I remember an Investment Advisor for my bank who had never heard of a QCD.

Thank you, everyone. Love argumentative broker assistants in October!

My Quickfinder handbook says that the date to establish plan and make contributions is the return due date, including extensions, for the year the plan is to be effective. I read that as making contributions even after the plan is established is good to the extended due date. Scroll down on this link https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-seps#contributions to When must I deposit.... it says including extensions.

If he has legal custody of the child, I don't think this is even be a question. If he has court approved physical custody of the child, I again don't think there is any question. But in any event, Taxmann seems pretty certain that the step-child relationship is still in existence.

PUB 560 page 6 "Deadline for setting up a SEP. You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year."

I file em to keep alive NOL's and CG losses to move forward. You never know when you might need one.