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Now you have to get the ATX program to produce that same result, if it is correct, and I can't help with that.

@mcb39 Marilyn, I am coming up with a repayment of $550, and this couple would have a repayment cap of $1,900 anyway according to the figures and the table in the 8962 instructions. You can ignore names and SSNs as this is from one of Drake's practice returns that I modified to fit the purpose. Please check forms to see that I've entered dollar amounts correctly and the answers to questions about the coverage and marriage date. You can download and print the pdf, and I've attached screenshots to view on screen for anyone that may want to check my work (probably a good thing at this point, very tired after really bad last 3 days. 8962 Alt Calc-Married Nov.pdf 8962, page 2 is mostly blank except for Part V that shows this: MAGI 8962 worksheet: Alternate Calc in Yr of Marriage Eligibility Worksheet: Worksheet for Spouse Alternate Monthly Contribution Amount: Last worksheet, Alternate Calc for Year of Marriage Totals Worksheet

I'll try to have an answer for you by the time you are back. In the meantime, I hope you enjoy the weekend away and not worry about this or the others on extension.

@mcb39 If you will post the following, I'll plug in some numbers for you and see what I get using the alternate formula in the year of marriage: MAGI The 3 amounts from the 1095-A: monthly premium, SLCSP, and APTC used. Tell us if the amounts from 1095-A are the same for all months of Jan-Nov

Which part specifically? Can you give us some data to work with, and what is going wrong, or what you don't understand?

Agree with both above. SSNs don't even show up on the 990 because they are available to the public, so it is for only the e-filing signature. Just have either use the current treasurer or one of the other officers sign and use that SSN.

Lots of that around here with medical practices too. My husband usually has to drive to his GP's office because they never answer the phone and their portal is useless ever since they were bought out by the major hospital here. It's right here in town, so only about 1/4 mile away. That hospital is buying up lots of the smaller independent offices. Today, husband drove about 10 miles round trip to his new ENT's office in order to change an appointment. They also never answer, and last week he'd left a message, someone called back on Monday only to have a click followed by silence on the other end when he answered the call. Yesterday he tried to call back 4 times without success, so he was mad enough to go in person today. Receptionist said that scheduling is outsourced to a third party. There are numerous and frequent complaints on social media about this particular office being hard to contact, and I knew it would be a problem. It's a shame because the original office was very responsive over the years my mother used them, but they merged with a larger practice sometime last year and this is the way the larger practice runs. Simply awful.

Best I can figure, he may be referring to the one-time setup of the MFA.

No reciprocal agreement for nonresidents selling WV property. Taxpayer will need to file a WV nonresident return that will include the cap gain on the sale of the property and will calculate the total WV tax. Then the tax withheld on the sale will be applied against that. Here is the WV code sec: https://code.wvlegislature.gov/11-11-5/ Seller or settlement agent should have filled out WV form NRSR at the time of sale which calculates the tax to be withheld from sale proceeds. This form must be attached to the WV nonres income tax form. You should check the WV IT-140 instructions as to whether paper filing is necessary, but it may be possible to attach the form as a pdf attachment. https://tax.wv.gov/Documents/Withholding/nrsr.pdf The withholding at sale is claimed on the WV nonresident income tax form. It should be entered on WV IT-140, line 15. Your client will receive credit for that withholding against their total tax, and they may owe some if the withholding wasn't enough to cover what they owe, or they will get a refund if the withholding exceeds their WV total tax before payments and credits. You should read the instructions to line 15 to make sure the appropriate federal forms go with the WV filing. This link contains the IT-140 and its instructions. https://tax.wv.gov/Documents/PIT/2024/it140.2024.pdf

My bank has that option for certain accounts, but the account holder must set up that feature, kind of like setting up the online bill pay or online banking for statements. The account I have doesn't have that feature available, and I don't have a savings account there anyway because their products aren't worth investing in.

You already received the best answer is to have client use IRS' Direct Pay. About the above statement, don't ever assume that a bank or credit union offers overdraft protection or that the account is of the type that even has that set up.

@Pacun and everyone, I fixed the link so that it now goes to the official IRS page for direct pay.

Attorney should get 1099. IN GENERAL, the part for services provided to your client should be on NEC box 1. The settlement portion should be on the MISC, box 10. The amount to include will depend on how the check was made out. My basic understanding is that if the check was paid to only one attorney, then obviously that attorney gets the 1099 for full amount. If one check is paid to co-payees, I think they each get a 1099 for the full amount. If attorney gets money and part is for co-counsel, then attorney gets 1099 with full amount, and they issue a 1099 for amount they paid co-counsel, but again, that depends on who check is made payable to. There is also the issue on what type of settlement the payment is for. Example, as the article below explains, payments for personal injuries don't require 1099s to the injured party but will be issued to the attorney, depending on how the check is made out. I'd suggest start your reading with the article below from the ABA that is written in more layman's language and is informative before going to the 1099 instructions for preparation, and then the code . The 1099 instructions do reference the applicable code sections. Also, perhaps a separate post would be better for what portions of these payments are deductible by your client. Slippery Pencil is correct that attorneys are an exception to the corporate rule. They get 1099s regardless. Anyway, here is the ABA article to start with: https://www.americanbar.org/groups/business_law/resources/business-law-today/2020-february/irs-form-1099-rules-for-settlements-and-legal-fees/

Ask more questions. Every day rented at below market rate is considered personal use, and this may not be a rental at all as far as deductions are concerned. If that is the case, the income becomes ordinary income, deductions evaporate except for those that would be allowed on Sch A.

Is this client using a management/rental agent? If so, those companies usually have a report that shows the actual days rented and the days it was owner occupied. If you can get that, you may be able to see if receipts for fixing up and repair costs match up to any of those dates after it was put in service. If there are no receipts for repair supplies but the report shows owner usage, then what exactly were they doing there? Even something as simple as painting requires materials, but if it is a nice enough property to be rented as a vacation spot that the owners choose to stay themselves, then what would be needed at that point other than routine cleaning or fixing something minor that was broken by a tenant? Are you sure that all of the $75K is furnishings that would allow the bonus depreciation? Is it available for rental this year, or is it already out of service? I also wonder about the $2,000 of income for 61 days of rental. That seems really low to me, but maybe it is your location compared to mine. What kind of property are we talking about here? Are these short-term rentals in a nice vacation area or a more rustic site like a cabin in the woods?