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Ok, let's talk about the odds that Christian would be penalized for helping Generous Single Guy pay more tax, at the request of GSG. I'm going with exactly zero.

I understand both sides of this one. The real question is where has he been all of my life...

It sounds like you're also going for GSG !!

You shouldn't fear an audit if the rest of your return is fine and you have all the documents for the donations.

I've manually input W2s for companies that have only a few employees. The Confirmation Receipt shows the W-3 information. If you didn't print it, you can go to "Submission Status" and print the page that shows W-3 detail. I don't think you get an actual W-3 form, but you could create one and attach the BSO W-3 detail information.

I agree with Joan and Michael, and I have clients whose fact patterns are similar to Michael's. I also have some wealthy elderly clients with only investment income who are now giving away large sums of money to universities and places of worship that also well exceed their AGI. I report the actual full amount of contributions that are documented, and if the AGI limitation creates a carryover, then that is what is reported.

An audit of charitable contributions rarely requires bank statements unless the donations are directly debited. Receipts (with the required disclaimers, of course) or cancelled checks/credit card statement if under $250 per donation.

Why all these sudden problems with the 1095A. Either they didn't get them; the got it and didn't know what it was for or (this one was really something) tried to do his own return by hand and figured the PTC without having the 1095A from the Marketplace. Also, wherever that Marketplace is, they need some attention. They told one client that they mailed it five times. How come the client didn't get at least one of those five? Am going nuts right along with the rest of you.

My late clients are even worse for me because I'm I'm the process of moving and I can't dismantle my home office and get a final moving date until I'm done with this tax season. I'd like to be out of my current house by Oct. 30. The sooner I get this done, the sooner I can start packing for real. I'm almost done with the ones where I have all the info, but then there's a stack of 'missing one or two pieces' that I've requested over & over. And it's already stRted snowing in the Sierra. Don't want to move in the %}€^ cold through the snow!

Are you moving out of the valley and into the mountains? Just saw the pictures of Donner Summit today and it is all white. But it is supposed to be 85-89 in the valley again by the weekend. Tom Newark, CA

Not so fast there. I don't know that these rules have been finalized yet. The following statement is unofficial, but I found this in many places: "The recent guidance mentioned above would also apply to U.S. expatriates and U.S. residents working abroad. Where the plan sponsor provides insured coverage for U.S. persons working abroad through an insurer regulated by a foreign government and complies with the notice and reporting requirements of the ACA, these participants may be deemed to have MEC." I also found this as part of the law as entered in the Federal Register. Please see page 30314, #3 subpart G - Minimum Essential Coverage, part a for Other Coverage that Qualifies as MEC where it references sec 156.602 and in the first paragraph of the middle column where it says: We proposed to amend § 156.602 by adding paragraph (e) to designate certain types of foreign group health coverage for expatriates as minimum essential coverage. These proposed provisions would codify previous CMS guidance published on October 31, 2013, with some additional detail. We are not finalizing this section of the proposed rule at this time. We will consider finalizing the proposal in the future, and will address comments received on the proposal at that time. In the interim, stakeholders and others can rely on the published October 31, 2013 guidance. I also found this: See the last sentence in the first paragraph of page 2 of this guidance from HHS CMS that is dated 2/13/2015 that discusses the requirements in 156.602(e) and also specifically footnote #5 that says: Section 156.602(e) of the proposed HHS regulation proposed to codify the guidance published on October 31, 2013 that designated certain types of foreign group health coverage as minimum essential coverage. See Patient Protection and Affordable Care Act; Exchange and Insurance Market Standards for 2015 and Beyond; Proposed Rule, 79 FR 15808 (March 21, 2014). We have not finalized this section of the proposed rule at this time. And finally, this in 156.604 that goes back to those reporting requirements I mentioned at the start of this post. I think the requirements for and insurer regulated by a foreign government must comply with the reporting requirements under sec 6055 to be considered MEC. Sec 156.604(a)(2) and 156.604(d) spell that out. https://www.law.cornell.edu/cfr/text/45/156.604. Please take notice of the amendment date to this in the FR is 2/27/2015. Maybe that will give you enough references to the law as entered in the Federal Register and to the IRC to continue with your research so that you may decide how best to advise your client.

Thank you. They were NOT out of the country for 330 days within any 365 period. So, it hinges on "Certain foreign coverage" &/or if she has documentation that it was MEC (unlikely for the documentation, but possible it was MEC). Do I fill out forms? Is it an exemption? Which? Or, just check the box for full-year coverage?

See the following: https://www.healthcare.gov/quick-guide/eligibility/

just make sure none of the items are subject to 30% limitation and you are good to go. I have clients that give millions over their income [neg income due to real estate depr] and never had an issue.

Resist the urge to hug her!!

I am much of that opinion. He has his records which are considerable and complete. My feeling is he will increase his percentage and leave it at that. I fully understand his concern as no one wants to sit down with two IRS auditors out of Richmond for a half a day or so.

Boy, that toilet seat office chair would work well here some days.

Yes, and I think the client in my original post probably had an insurance agent that signed her up. She didn't even know how they signed up and was going to ask hubby. I told her that the insurance agent is getting a monthly commission, and I would not hesitate to enlist his help in getting another 1095A. I do not blame the insurance agent, but he's making money on this, and I'm not. I'm still waiting, because frankly, these people are irresponsible in the extreme. They've had nine months to take care of taxes. They could have made a baby by now. This is my first, and probably last, year with this client. If I don't fire them, they'll no doubt fire me when they see what they owe.

If this is the federal marketplace your client should be able to print that 1095A out himself by logging on to the site and downloading the 1095A. They are posted as messages in the mailbox there.

Margaret - sorry I did not get back to with cites. I did not check here after my original post until just now because of other things I have going on this weekend. But I am glad you found what you needed. Good luck!

This was from 'Limited Liability Company & Partnership Answer Book,' third Edition, Alson R. Martin, Wolters Kluwer pub. I forgot I had it and, even then, had no clear idea of the search terms so began paging through. It was under Property of the LLC. Although it is in a 2012 supplement (why I forgot about it), I am counting on it to still be valid and am going with it. Makes life easier and the client will be much happier, too! Thanks again for the point in the right direction!

Thank you for sharing what you found, Margaret. Confirming answers that are found and proper handling of issues makes this already-great forum all the more useful.

Schirallicpa, Sara's answer is a whole lot better than mine. I Tried, though!

Yes, the carryover is usable, whether or not you live in the same home during that year.