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Because the geniuses in DC are always changing and/or adding to the code.

Low overnight, here, was 47F. Right now it is utterly glorious; upper 60's/low 70's, breeze, bright sun, dry air. Leaves are starting to turn. I still have hopes that my late beans give me a crop before frost. And I am stuck inside battling recalcitrant balance sheets instead of out for a long ride on my bike. I think I need to pout now. Pout. OK; better now.

We all have our favorites. I like TTB and can't find what I want in Quickfinder; some find it the opposite. YMMV. Find one that works for you and your practice, stick with it. When stuck, post to the forum! That is also the magic solution for answers you *know* you have seen but are hiding. As soon as you hit "send" out they pop!

I'm just going to be lazy and say check out Publication 926. Agree with the other Rita. Basically, Sch H serves as the 941 (or 943, as it were). Don't complete 941 or 943. Prepare W-2 and W-3, 940, and state unemployment if wages are above the limits. Wages paid to some individuals don't count. Agree, a nanny is not a subcontractor. http://www.irs.gov/publications/p926/ar02.html#en_US_2014_publink100086752

W-2. Schedule H. He can withhold employee FICA/Medicare. Or, pay all of it and add "her" half to her salary in Box 1. State version of 941, probably annually in January. NO 1099. Read latest issue of EA Journal.

THEN............. Unless you are where it stays nice and cozy................................

http://www.tax.ny.gov/tp/reg/tpreg.htm Read the NYS info on their site. From my poor memory, you have to register to efile NY returns, and you have to efile NY returns. If you prepare 10, you also pay $100; don't remember if it's 10 or more or if it's more than 10, but if you're preparing 1 only, it doesn't matter, you won't have to pay. But, you do have to register. You'll receive your NY number at the end of the registration process. If you get your EA, you do not have to fuss with NY, except maybe for bank products. (Thank you NYSEA for your work doing away with registration for EAs!) PS There is also an education requirement for the 10 or more (more than 10?) which you can satisfy online by taking the free NY course. You won't need it for 1 return, but I'm told by NY preparers that it's pretty good. I'm going to try to take it late this year or early next.

Actually, I never depend on just one resource. And, Catherine, you are correct. The best source of information by far is this board. I also like having separate references for 1040 returns and businesses. This year, WI brought back their WI Tax Book after a year without it. This an amazing source of information.

You need to get the 1099-A and the 1099-C before you can start. The bank acquired the timeshare for $45K. With a FMV of $50K they don't have a loss assuming they sell for FMV. Cancellation of the debt can lag, sometimes for years. Much better for the client if both are in the same year but you can't rush the bank. I have a worksheet somewhere and will dredge it up for you -- but you will need the A and the C both at some point.

In NH, just north of here, they have dour seasons too: almost winter, winter, blackflies, and road construction.

The only things turning color here are our lawns! Mandatory water reductions, we can only water 2 days a week.

As Max W said, the key is "unless they are already included." Figuring *that* out will be the trick. #2 sounds suspicious for belonging to his practice rather than to him (depending on structure those could be the same for tax purposes, of course). #3, regardless of the "1099 purposes only" verbiage (which just sounds stupid; what else is a 1099 FOR if not 1099 "purposes" I mean really), is still income unless a duplicate of other reported income. Report all income, if double-counted put in an offset somewhere. Adjustment to gross receipts or, if you have more room for notes there, an "adjustment for double-reported income" expense line.

I hate to be a naysayer here, but I have always used Quickfinder except for two years; once several years ago and last year. I hated it both times. Am returning to Quickfinder this year. Perhaps it is all in what you are used to., but I had great difficulty finding answers in the Taxbook quickly. I ended up hardly using it. On the other hand, Quickfinder is in my hand and on my desk more often than not. I agree with Catherine as to replacing the States book about once every three years.

MYDALBASTI.............. This may help you..........check it out. https://www.fidelity.com/taxes/tax-statement-guides/form-5500

Schedule H also serves as the 940; complete page 2 if the employee meets the requirement to pay FUTA.