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Several senators wrote to the IRS last week questioning the legality of the service: https://www.cassidy.senate.gov/newsroom/press-releases/cassidy-colleagues-urge-irs-to-investigate-enqs-pay-for-service-scheme

In general, loss carryovers and other tax attributes are traced back to the individual whose activity or business interest created the loss, and those losses of a decedent are not passed on to the surviving spouse or the estate. In the year of death, a married couple filing a joint tax return, both parties can use the losses, even income attributable to the surviving spouse after the decedent's death because of filing jointly. Maybe this article will help: https://www.thetaxadviser.com/issues/2017/jan/carryovers-death-spouse.html

Why would anyone risk using an OS that your software provider won't support? You risk mid tax season being up the crick without a paddle?

If they insisted they didn't get the stimulus, I did enter zero. Some did and their refunds were short. Not my problem. The only pattern I discerned of people who said they didn't get the money were MFJ returns where a spouse had died. I had enough of those where the surviving spouse said no second stimulus was received to believe them. I put in zero for the second and in all cases the rebate recovery was paid. At least I believe it was because if not I'm sure I would have heard about it!

Some months ago, I logged into my Secure Access account to check the details of my rebates. While it shows that the rebates were disbursed, there wen't any details of how the funds were distributed.

This is scary and I think it's only going to get worse.

I always had to laugh when they remembered after being told - "Wrong information may slow your refund by as much as 6 months".

Half of taxpayers probably don't remember receiving their stimulus. Most of those discover they did when we make them look it up. I had one who says he did look it up after I asked, still swore he didn't get it, and then looked it up again when he got the IRS notice. Sure enough, he got it. I would trust the IRS on this one. He can set up a taxpayer account and see what they sent him and how. Someone on this board said their client who didn't receive the stimulus discovered IRS had a issued a debit card, which is why it didn't show up on the bank statements. This is NOT OUR PROBLEM to solve but the client's. We've given up trying to help and just give them IRS phone numbers.

An LLC is a business structure granted by state statute. For federal tax purposes, it is disregarded. All it does it protect (sometimes) an owner's personal assets from being seized in a lawsuit against the company. That's why it's called a Limited Liability Company. It does not make a passive activity active. Real estate professionals who meet the material participation tests file Sch C, not Sch E, and can claim home office. Your client's single rental property likely is a passive activity (unless it's a huge complex that he works on full time). In a nutshell, forming an LLC and putting property into it is a state classification and has nothing to do with federal taxation. To the IRS, it's still whatever type of business it is and all the usual rules apply.