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Actually, I think as long as daughter did not provide more than half of her own support, she could possibly be a qualifying child. Sometimes I think filing status and dependency are among the most complicated questions we have to resolve to prepare a return. It is not just putting the numbers into the computer and letting it do all the work.

I always fall back on ignoring “requests” and sharing only what is required.

This alert applies to all of the Chromium Browsers i.e., Chrome, Edge, Brave, Vivaldi and Opera. Chrome included a complete fix as part of yesterday's release of Chrome 108.

Which is why, if at all possible ,I never wanted my clients present during any audit no matter what kind, Income Tax, Workers Comp, Employment Tax or Liability Insurance.

There must be a record of the original return being e-filed. If original was not e-file, then an amended return can not be e-filed.

If you set your starting pages, under Setting, On startup, to: Open a specific page or set of pages chrome://newtab/ chrome://settings/help it will automatically update whenever you start it. Same goes for Edge, but it's under Settings, Start, home and new tabs: Open these pages: edge://newtab/ edge://settings/help I wish Firefox would adopt a similar approach, but that's why I run SUMo at startup, and restart my computer daily.

Has anybody ever encountered a situation like this? Agent is requesting book vs tax reconciliation work paper from the tax preparer when the only reconciling item is depreciation. The financials used to prepare the tax return is a mirror copy of tax return.

My expectation is the daughter has made over $25,000 at her job and likely is taking a single class at the local community college which will sort the issue. Parents being parents really hate giving up their dependency exemptions but all good things must eventually end.

Yes, we never got an answer for if the daughter was a full-time student for any part of 5 months. OP will have to decide if daughter can be a QC or a QR. But HOH is still a separate issue.

Maybe the auditor is fishing to see what pops up?

Thanks @TexTaxToo I knew about the disaster loss, forgot about the Distribution rules. Appreciate you. Tom Longview, TX

You probably know that if they have a deductible loss, it can be taken in the prior year (so losses in 2023 can be claimed on the 2022 return). The CAA2023 passed in late December makes permanent the usual retirement plan provisions for disaster distributions, and applies to all disasters after 1/26/2021. That is, someone living in a major disaster area who has an economic loss due to the disaster can treat a retirement distribution as a disaster distribution, not subject to early distribution penalty, and spread the income recognition over 3 years, with the ability to repay within three years.

A client could owe back child support which the state would capture from an IRS or state refund, also. I'm sure there are other things.

All states connect with IRS for amounts owed to them (and IRS connects with the states). Thus if there is a refund from one but unpaid tax with the other, the refund goes to the overdue payment. In my client's case, the state had recorded the higher income from the amended return but not the higher withholding, told the IRS but not the client that money was due, and the IRS refund was diverted to the state.

I don't think so. Because the preparation is sited to NY, their domicile, that is where the customer received the benefit of your services. I would think it would be the same for a company that you prepared Sales Tax Returns for a limited amount of sales via internet in the state. The benefit would be in the home state of the company. I have played with the idea of aggressively pushing back by taking only the portion of my fee that relates to CA fees (I include the resident state in my Federal fee and only charge for NR state returns), but I think that fails under the way the FTB interprets the regulations. A CA resident who has a Federal filing requirement in their domicile state received the benefit of the federal filing as well in their domicile state. If CA ever got so aggressive as to come after you for the filing of the NR returns, I think you would be able to say that only the CA portion of the fee relates to the benefit received in the state. That is how I see it at this point. What I have been told at seminars is that FTB will be looking for 1099NECs from CA companies to trigger the first few rounds of inquiries. But, since we sign the tax returns, our information is on the bottom of the return, and it would not be hard for FTB to collect that information if they wanted to go after tax firms. Tom Longview, TX

Going forward, suggest they use a joint account for potential deductions, such as mortgage interest, property taxes, donations, etc., to make their options easier. Not substantial authority, but a starting point with other links: https://www.irs.gov/faqs/itemized-deductions-standard-deduction/other-deduction-questions/other-deduction-questions Then you'll want to dive deeper into your research, such as AnswerConnect with source material, Master Tax Guide, and the IRC.

I am going to call in mom and have an extended chat. The daughter prepared her own return last year but did not claim the dependent exemption. Now she and mom are not getting along very well so it clearly is time to get a firm reading on this one. Thanks.

The daughter is apparently over 18 and now an adult. You're going to need the daughter's consent and involvement.

Unless you see the daughter's info you cannot get the correct information to make a correct return. If the mother will not get the info to you, and she does not know if the child is a student or not, you should prepare the return accordingly. Tom Longview, TX

Do the support worksheets with each of them and keep them in your files: https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf Is the daughter taking only one course? Or is she (was she for 2022) a full-time student for any part of five months? Many community college students do NOT earn an associates degree but transfer their credits to a 4-year college to earn a bachelor's degree. https://answerconnect.cch.com/topic/48ab0c587cad10009d32d8d385ad169401/support-test-for-dependent Do you prepare the daughter's tax returns, as well as the mother's? If not, you do need to see the whole picture for the household to advise them. Try this out: https://cotaxaide.org/tools/Dependent Qualification Calculator.html