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That's what I do too, but it is so frustrating. This is a large return in terms of the number of bank, brokerage, and retirement accounts and pensions this couple has.

"Court appointed" is why I said to attach a pdf of the Short Certificate that the son has already obtained. Here, the Register of Wills is THE agency with the authority and issues the Short Certificate because our county Register of Wills is a branch of the Court of Chancery and definitely has the legal authority to issue that document showing the official legal appointment of the named executor to act on behalf of the estate. Maybe it works differently where you live, but an executor here with a Short Certificate in hand has all he or she needs and could definitely file without the 1310.

It's more likely that this is some sort of stipend that isn't taxable as federal wages but had the SS & Medicare withheld. As others said, either ignore the w-2 completely or enter $1 as federal taxable wages. Personally I'd ignore it if there isn't anything in any other boxes that needs reporting. Nothing on the that W-2 that affects any state return?

In general, for any filer whose SSN is used on the return and has an IP PIN, that IP PIN must be entered on the return or the return will be rejected. Even a paper-filed return will require the entry, or without it the IRS will need to verify the identity through other methods and will slow down its processing. Is it possible that the spouse opted to retrieve the IP PIN electronically and a paper notice wasn't mailed? This sounds like a case where a call to the IRS # for special situations is needed to answer the question.

No. It is different for a corporation and not at all the same as how a partner handles UPE. Corporation would need to set up an accountable plan and reimburse the shareholder. An example of where this is used is personal auto used for business purpose, shareholder keeps mileage log and submits a report to the corp for reimbursement. Corp reimburses at the allowed federal rate. There are other accountable plans that have more specific tax law rules such as medical reimbursement plans or when to reimburse shareholder paid disability insurance premiums. If there is carelessness or intentional comingling of expenses paid from the corp accounts, you may want to have a discussion with your client about not using the corp's checkbook as his/her own.

My client is sharp too, just the ultimate procrastinator. His type of treatments won't cause any brain fog, but just one more thing in his day that's taking up time. I know about the cancer issues with my husband having had 3 types, 4 if we count minor skin cancer too. Throat, prostate, and TCC aggressive bladder cancer.

You don't need form 1310. You can definitely request an extension by e-file. You should also be able to scan and attach the short certificate to the return itself and e-file that too. See below. For purposes of form 1310, executor is considered the "personal representative," so this return doesn't need the 1310. See below. Be sure to enter the name of the executor in the "c/o" name box in your input and change the address to that of the executor. This is what will be on the 1040. If you look at the instructions for "Who Must File" you don't need the form 1310 because son IS the personal representative of the estate, and for purpose of this form, the executor is considered the "personal representative". You should be able to scan the short certificate and attach that as a pdf for the return and e-file it. Please see the example as shown in the instructions to the 1310 below:

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^ This, or if client changes bank accounts.

There is also EFTPS that allows scheduling the current and/or future payments at one time. It does give the ability to cancel or change those not yet paid, but the limitations are that it must be linked to one bank account and does not have the other functions that having an IRS account has.

What am I going to do with this guy?! It's every year and getting worse. It's not like April 15th isn't a new date to anyone. The other day I was in the area of his business and managed to pick up his and wife's W-2s from a manager of his business that happened to have copies of the forms. That's another story. He thinks he may have given all his tax documents to his new loan officer at the bank who was going to help him prepare his personal financial statement that the bank requires to renew his business line of credit. He mistakenly thought he'd given me documents. I've asked and reminded him multiple times that I have not received anything from him for 2023 tax year. Today on the phone I had to repeat 3 times that I needed all documents with withholding on them (two 1099-SSAs and 1099Rs for their numerous IRA distributions and wife's pension). He also has a few investment accounts too. He is 80 and a long-time client. I know he's overworked and also in the early stages of cancer treatment, but seriously, what can I do? What would you do?

Yep, I have a 95 year old client whose broker is following her conservative risk tolerance but then purchased an oil and gas PTP. No way this woman would ever understand this investment; she hasn't even been able to recognize the 1099-SSA for the last 2 years and was in tears yesterday over the "lost" 1099 that she had all along after we requested a duplicate. She found it today.

No, only the label for line 9 is unclear to you. Perhaps it should read "contributions made through and by employment". The instructions for line 9 are very clear. It says this line should include all contributions made by the employer AND by employee through a cafeteria plan. When the employee contributes through a cafeteria plan offered by the employer, the employer has the funds and acts in the capacity of agent to remit those funds to the HSA on behalf of the employee.

There's a current discussion in the Drake subforum here that touches on it. It works well, but there is no confirmation number or record without logging onto the IRS account or verifying through bank activity. I've used direct pay for the balance due but not for estimates. I really don't want that level of responsibility for clients' payments.

I really don't want to be responsible for client's payments, but I had done it for one client for a few years that wanted it. I also did it one time for the 2022 return for a long time older client who is so disorganized that the return wasn't filed until Nov of last year, and I knew that the balance due may not be made. I also have trouble getting him to bring me or send me the notices he receives. I strongly nudged him in the direction of allowing me to schedule the payment for him.

Please see the instructions for form 8889. Line 9 instructions say to include employer contributions AND those from the employee through a cafeteria plan. That information is on the W-2, box 12, code W. Line 1 is for the overall limitation for the year. Line 2 is for contributions made separately by the employee outside of payroll NOT on the W-2. Doesn't ATX carry the amount automatically from the W-2 and fill in the limitation automatically if it is a full year coverage and you simply indicate it is either self coverage or family coverage?

Are these revocable or irrevocable living trusts? I believe that living trusts can be irrevocable, but I've never personally had a client with one.

My federal acks are coming back within seconds. I send the e-file, click again to process it into "pending" and click again for the final "accepted" ack. I am curious as to what process changed at IRS or within our software to make this possible. Anyone else notice this? My DE state acks that used to take 24 hrs are back in ~ 2-3 hrs now too.

I haven't heard of this either. If there is excess sehi, it is usually because it exceeds the income from s.e. income, and then that excess goes into medical expenses on schedule A.

In case anyone else wants to see it: https://www.irs.gov/businesses/mef-filing-error-with-form-1065-schedule-k-1-line-20-code-zz#:~:text=The Partners Instructions to Schedule,of Box 20 the partner Q. I receive an error in Form 1065, Schedule K-1, Line 20, code ZZ, when I try to electronically file the partnership return. How can I fix the error? (added March 21, 2024) A. The Partners Instructions to Schedule K-1 of Form 1065 for 2023 provide that Code ZZ “Other” in Box 20 contains “Any other information you may need to file your return not shown elsewhere on Schedule K-1.” If a partner receives a 2023 Schedule K-1 from a partnership with information in Code ZZ of Box 20 the partner should follow the Partner’s Schedule K-1 instructions in reporting this information on their return. There was a programming error impacting e-filers of Form 1065 for 2023 that blocked e-filed partnership returns from using Code ZZ. The IRS encourages e-filers to extend the filing of their Form 1065 returns and defer until June 16, 2024, when we estimate that the Code ZZ issue will be fixed and Code ZZ can be properly e-filed in Box 20 of Schedules K and K-1. Page Last Reviewed or Updated: 21-Mar-2024

Wow

From your original post, here are the details: 1st home prchd before 12/16/17, debt $881,000, sold 8/30/23 2nd home purchd 4/28/23, 12/31/23 mortgage balance $2,248,000. Also paid points. Vacation home - No details. Original post said none is deductible. About the vacation home - What was the reason you originally said you knew its mortgage interest is nondeductible? Was that statement merely because there are 3 properties during 2023 or some other reason? When was it purchased, and did you take this mortgage into consideration in prior years for the mortgage interest limitation? It looks like the vacation home would qualify as the second home from 1/1-4/27/23 and again from 9/1 - 12/31/23. It's during the period of 4/28 up through the date first home was sold on 8/30 where you have overlap and the problem where taxpayer owned 3 properties and must choose only 2 properties that you can say are first and second homes. For whichever property is the "third" (not the principal or 2nd home), then that interest isn't going to be deductible.

No, you must calculate the average for each separately and then add the two averages together to arrive at the amount to enter on line 7 of the worksheet. You probably aren't using the interest method, so for each mortgage you would either have the average of beginning + ending divided by 2, OR if you have lender statements you would add each month's balance divided by the # of months that mortgage existed during the year. At least yours shouldn't be terribly complicated. I've had some that were refinanced, or mixed use where some of the balance was segregated out as n/d home equity debt where principal was applied first until that portion was repaid.

Pub 936 has easy to understand explanations and the worksheet you need to calculate the interest that is deductible. You'll need to use that since you have pre- and post- 12/16/17 debt over one million. You will need the average balances of EACH mortgage and the totals are used on the worksheet. The pub also has excellent examples for you to follow. There are 3 methods for calculating the averages, and you can choose which one works to your clients advantage, depending on the actual circumstances. Points are separate and aren't included on the worksheet's calculation, BUT they will be limited based on the percentage of nondeductible interest you arrive at using the worksheet, and that reduced amount is what you will include on Sch A.

I don't personally but Googled and found this Drake KB of states that accept the Federal extensions. It shows all types of returns. https://drakesoftware.com/Site/Browse/16498/States-That-Accept-Federal-Extension If you scroll to the bottom of that page, it has additional links for states' deadlines and states that will accept extensions via e-filing.