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I stopped awhile back, I'm approaching retirement and never could get a straight answer on record-keeping requirements. If you file for your client, you need a Form 114a filled out for your records. I always had trouble getting my Adobe version to work with theirs.

The details are sketchy in the OP, but my question is if Innocent Spouse is the better route. I may be wrong, but I think that if the DR was doing "creative" things with the return and the spouse had no knowledge of that part of the return, the correct relief to request is Innocent. I thought if the debt came before the marriage, you use injured when the IRS tries to take the money from the Joint return. If the debt came during the marriage and is the result of "creative bookkeeping" on the part of one spouse and the other spouse is in the dark, then you use innocent. Am I correct or wrong. Tom Longview, TX

Filling out the 114 is fairly basic. Dealing with the FinCen website and Adobe is a huge pain in the ass. Form 114a Authorization to eFile FBARs is required. Same due diligence as a 1040. FinCen is mentioned in my client agreement and the annual checklist. I take the client's word. They sign the 114a stating how many accounts they have. Of course clients get charged for this.

Yeah, it's pretty easy. Uploading was always a problem for me, though. I haven't done one in a while, but here are my notes: FBAR Filing Instructions 1. Use Internet Explorer 2. https://bsaefiling1.fincen.treas.gov/BSALoginMain 3. E-Filing System Login password expires annually(?). 4. Select Report 114 - FBAR 5. Open a New Form 6. Must open in Adobe inside Internet Explorer. 7. Enter a name and save the file locally in client's folder. 8. Complete form, sign and save. 9. Click Manage PIN under Filing on left side to see and copy PIN. 10. DO NOT CLICK SUBMIT IN FORM. Close the form. Click Submit FinCEN Report on left side of the website just above where you just got the PIN. You'll need to paste the PIN in again. 11. Upload saved PDF. NOTE: If you did the FBAR last year, you can copy, rename, edit, save, sign and upload that PDF to save time.

advocating for the preparation of a 706 could give the appearance of self-interest, so it is best that the decision comes from the executor, who should be informed of an estimated cost. There are not a lot of 706's filed these days and they should be prepared with the assumption that they will be audited (although that could be said for any return we prepare). funny story, in probate an executor complained to the judge of a $7,000 bill for the 706--the judge reviewed the size of the estate and changed the bill to a percentage of value, which resulted in raising it to $50,000.

You do need an account and a PIN to file. I never thought about getting any signed permission to file.

When I used ProSeries I could do this through the software but it looks like through ATX I am going to have to go through the BSA site. That is a little disappointing.

lol, just saw a post at the NAEA web board--5 year holding requirement.

Well - if you saw me, you'd know there is no particular health and wellness vibe with me. And I'm a tax accountant so zen has never entered my life.