MAMalody

Great advice JohnH. One clarification: << If he wanted to give $450 in a single gift, there's nothing wrong with writing two or more separate checks which add up to the $450, provided neither check exceeds $250. I'd probably date them on separate days>> The word you are looking for is "must" date them on different days. If you give two checks on the same day to the same church- say one at the AM service and one at the PM service, and the total is $250 or more the $250 rules apply even though they are separate checks..

If you think this might work in your situation, let me know and I can get a copy of the master form so you won't have to reinvent the wheel.

I concur.

I have found that many small churches are not able to afford some of the more sophisticated (read that expensive) softward for their contribution records. I have a small church that has developed a simple excel master form that will record the contributions of each member for the entire year. A small church may only have 20 or 30 records they need to keep. They do use contribution envelopes. The treasure simply, once a month, completes the member/family contribution record from the envelopes. Takes her about 30 minutes. They (two unrelated people) count the cash/checks on Sunday after services in a locked office and deposit the monies in the drop box at the bank on Sunday. The total offering is entered into their bookkeeping software, I think it is Quicken. and they are off to writiing checks on Wednesday. It takes them about 15 minutes on Sunday and the Treasurer 30 minutes once a month. Of course, this system would become unwieldly once church attendance was around 100 or so. Power church is a good system to use for churches in this range or larger.

If I knew how to do smiley faces or ballons, I would. Have a great day!

<<< In particular note that travel must be as an official adult leader, which means the adult must be registered and trained.>>> There is not a limitation to official leades only. Going by the article, it specifically states that non-official leaders (also known as parents) can avail themselves of the same deduction as long as that individual, if questioned, can demonstrate that their participation was not just to ensure that program was available to their child. If questioned you would want to be able to show that your service is of a benefit to other youth or the group as a whole and not just your child.

Unreimbursed travel expenses incurred in donating services constitute a deductible contribution. Reg. 1.170A-1(g) For ATX, I would simply list it with the cash contributions.

LOL. I love it!!!

While not always perfect, one way to look at it would be that any trip that begins or ends at his home is considered comute, all others could be business mileage. In the op case that would mean the mileage between job one and two would be deductible along with the parking at job two. The mileage to job 1 and from job 2 to home would be nondeducatible as well as the tolls being nondeductible. (I could see an argument on the second toll on the way home.) As an aside, how do you have two restaurants at once geographic location separated by 20 miles?

A quote from The Tax Book message board. <<<A side issue...for those of you following the Loving case... The way the Court of Appeals worded their ruling, some professionals are questioning whether IRS has the authority to regulate EAs, CPAs, and Attorneys who only prepare the tax return. If the law only allows IRS to regulate people who "represent" taxpayers, and the act of preparing a tax return is not "representation," per the Court ruling, then preparing a return is not subject to Circular 230, as the IRS has no statutory authority to tell us what we can and cannot do while preparing a return. Other than the statutory requirement to sign the tax return, give a copy to the client, put our PTIN on it, and not willfully help a client evade taxes, the IRS has no authority to tell us how to prepare a tax return. PERIOD.>>>

I can't speak to your numbers, we do not have that info. You have received good guidance in this thread on where the numbers go, so I think you are okay.

Try 1966 for the first publication date.

I like your addition. In fact, I am actually going to use it this year. Last year I used 31 March as my cut off and that was way late.

Since the OP was referring to EIC, Form 8867 indicates you can mark "Did not rely on any documents" or "Did not rely on any documents, but made notes in file." Would this work for you?

The upload to Portal Save box is NOT checked. Took me a while to find it. Thanks for the tip.

To be honest, I am not sure I see a reason for the IRS to license tax preparers.

I can't see anything in preferences that I need to check or uncheck. Good thought.

If the retirement plan is a 403(B ), for example, I would list that amount in box 12 along with code E (if paid by church means church paid it with pastor's funds). If there is not written accountable reimbursement plan that meets IRS standards the auto allowance, books and ed would probably be added to salary in box 1 and the pastor would need to take the appropriate expenses on 2106. I am assuming that you are going to add the ss offset to salary or it is already included in salary in box 1.

When I have had this problem, the first thing I have done is to make sure my 2011 ATX program is updated. If yes, then I make sure the date next to the ERO signature line of the FTB 8879 is a 2014 date. If yes on both of these, you will probably have to paper file.

Nobody else has this problem or a possible solution?

Why, all of a sudden, everytime I go to make a .pdf file of the tax return, the Portal Safe popup come up. If I hit cancel, it will not let me print. I do not want to use it. How do i stop this.

You can have a day job and a side business. If the business use of the home is the principal place of business for the side business you are okay. It will still qualify if you use it exclusively and regularly for administrative or management activies and you have no other location where you would conduct substantial administrative or management activities of this side business.

Back to the question that Mr Pencil chose not to answer. <<<Would you consider the mileage deductible if he had a qualifying office in the home, however, chose not to deduct the office in the home?>>> In looking at the question I can see where my wording could have been better. I should have said "would you consider the mileage deductible if a person had a qualifying office in the home, howver, he could not deduct it." There are two obvious cases where a person can qualify for office in the home and yet will not take it. Case one is an employee who is not able to itemize his deductions or his misc. deduct does not exceed the haircut. Case two is a pastor, where all their housing expenses are covered by their housing allowances. Sorry for changing the question a little, or upsetting Mr Pencil.

Hmmm. The OP did not talk about EIC, as I recall. Your point is well taken about complete and accurate tax return. I have been accused about every year of "auding" the tax return instead of just preparing it (usually a new cleint). My response has normally been, would you prefer that I audit it or the IRS, and then I usually show them the statement you have indicated. As an IRS auditor I did have a QP list that I paid attention to.

A different slant. Would you consider the mileage deductible if he had a qualifying office in the home, however, chose not to deduct the office in the home?