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This forum is far more useful to me than some of my professional subscriptions; I log the expense there. It's listed as a "Donation" here, but in my mind it's 1005 subscription. If I (we) don't pay, it goes poof. It's far too valuable to let that happen, as long as Eric is willing to keep it up for us!

In my experience, as long as the tax is correct, the IRS is too doggone busy right now to chase minor paperwork errors.

Interesting discussion about ride-share and delivery services providers. I've always assumed that from a financial standpoint, choosing to engage in it is just trading eventual long-term wear and tear on their vehicle for some cash in the present (minus the current cost for gas). That's probably an over-simplification but it's based on my experience preparing Schedule C over the years, Apparently some people seem to make it work, and in fact a couple of my Uber rides in recent weeks were in Teslas. On the other hand, I'd think many net fuel savings calculations with EV's generally under-estimate the true amortized cost of eventual battery replacements either through repairs or purchase of a replacement vehicle. (I'm certainly taking that into account when thinking about perceived fuel savings on my wife's hybrid)

That is why Home Office is one of the first things auditors go after. They don't care about the office costs (utilities, interest, etc.), they are trying to get rid of the mileage deduction. Because even if you have perfect mileage logs, if you don't have a place of business to start from, the first and last trip of the day is commuting. Tom Longview, TX

I tell my clients that as long as their home is their principle place of business under § 280A(c)(1)(A) (“principal place of business” includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business) they can deduct all mileage, from the time they leave the house until they get home, as long as they are logged into the app and ready and able to take on passengers, under Rev. Rul. 94-97 (Rev. Rul. 94-47 amplifies Rev. Rul. 190 and Rev. Rul. 90-23 to provide that, if the taxpayer’s residence is the taxpayer’s principal place of business within the meaning of § 280A(c)(1)(A), the taxpayer may deduct daily transportation expenses incurred in going between the taxpayer’s residence and another work location in the same trade or business, regardless of whether the other work location is regular or temporary and regardless of the distance.

Oh, dear. My sympathies to the family, and to you on the far larger mess you now have. Perhaps the lawyers will earn some of their pay and figure out the legal ownership questions.

Timely Question. I just got a CP2000 for a client yesterday for 2022 MFJ. Clients are divorcing. TP apparently took 90K from his retirement plan that SP did not know about. They are still married, but separated since late 2022 when this transaction possibly took place. TP tells SP that he did not take the distributions. 1099Rs tell a different story. I need to amend but they are only talking through lawyers. I am waiting for direction as I cannot amend when only the SP is my client moving forward. I have the same question, can my spouse take Innocent Spouse position on a MFJ return where TP made the transaction and kept the funds for himself? I hope they resolve this with the attorneys. SP is taking the info to her lawyer today. Tom Longview, TX

Thanks. Yeah that makes sense. Even if it's incorrect (questionable) it's just the wrong form and would not affect any tax issues. Gary

Sadly, I have to report that my questions are now moot. The mom passed away this morning and now it will be up to the estate to carry out the contract for sale of this house. At this point no one is sure if she had a valid will or who the executor is, if there is one. It may be that the guardian will be appointed as executor, and the estate will have to go through probate. Certainly this will delay settlement of the sale that was scheduled for the 15th of this month.