Margaret CPA in OH

What a tease you are, rick in cal! You could still call and, by the time you get connected with someone, there will surely be another question you can ask.

Thanks, bcolleen, child tax credit. The snow is blinding me and interfering with proper thinking.

KC, are saying to claim the child as qualifying child (not qualifying relative) and receive child care tax credit? As I wrote, I am hung up on the 'placed with you' phrase in Pub. 501. The child was not placed there but there is clearly a court decree ordering rights and responsibilities. And thanks for weighing in!

Well, the client is stating that the court document ordering joint-custodial status defining rights and responsibilities meets the test under Pub. 501 for Foster child. That is, a 'foster child is an individual who is placed with you...by judgment, decree, or other order of any court of competent jurisdiction.' This matters for child tax credit purposes. Both the client and birth mother have equal rights and responsibilities plus the client is ordered to provided healthcare insurance coverage for the minor child through employment, if available. So I'm now hung up on the term, "placed with you." I am not a lawyer. I know the clear intent here but want to be sure when filing this return. Any attorneys out there?

Thanks for responding, Pacun, but further research has provided the answer. The child can, in fact, be claimed by the taxpayer as a qualifying relative in this case. "A person will not be considered to be the qualifying child of another taxpayer is that other taxpayer is not required to file a tax return under IRC sec. 6012 and that person (1) does not file an income tax return or (2) files solely to claim a refund of withheld income taxes. (Notice 2008-5)" So the child and the birth mother both meet the criteria to be qualifying relatives of this taxpayer but the child is NOT a qualifying child. This, despite the legal co-custody agreement, it appears. Dependents, credits, exemptions, UGH! Time to seriously look at retirement!

Unmarried same sex couple have a child. The birth mother earned less than $2000. The other partner provides all support. The birth mother is not required to file but I cannot definitively determine the child's dependent status. The child - can - be claimed by the birth mother but won't be because she is not required to file. So does this child qualify to claimed as a dependent by the other partner because the birth mother did not file? And if so, would this be a qualifying child or qualifying relative? The other partner has legal co-custody. They state they are not in violation of local law. Thanks for any help with this!

:bday: and many more!

I agree, Jainen. I am copying from an email that I received and some of the things are just funny. Of course I am an idiot in many things at many times. We all are occasionally. Well, at least I am. Blindness isn't a joke, I am blind in one eye. But that doesn't prevent some things from being funny. Disability access is no joke either. That's why I scratched my head the first time I went to my local bank just after moving here and was puzzled as to why there was a clearly marked handicapped parking space right in front but no ramp, only a pretty high curb. I talked with the manager who had no clue. It took 2 more awareness raising discussions and about 3 months for a ramp to be put in place. Thanks for once again setting me straight. I have failed miserably at the contributions to humor and will return to my cave.

Oh, Catherine, I nearly dropped my teeth the first time I saw that! I just had to ask about it and was given the explanation that it was for people with low vision who might walk up to the window. Well, I suppose so..

7. The stoplight on the corner buzzes when it's safe to cross the street. I was crossing with an intellectually challenged coworker of mine. She asked if I knew what the buzzer was for. I explained that it signals blind people when the light is red. Appalled, she responded, 'What on earth are blind people doing driving?!' She was a probation officer in Wichita KS 8. At a good-bye luncheon for an old and dear coworker who was leaving the company due to 'downsizing,' our manager commented cheerfully, 'This is fun. We should do this more often.' Not another word was spoken. We all just looked at each other with that deer-in-the-headlights stare. This was a lunch at Texas Instruments.

The data would appear if the organizer was added to the 2008 return and printed from there. If you add it into the 2009 return, you will have to input the figures yourself.

OldJack, we all are holding you and family in our thoughts and prayers. As I tell my employees, family first. Nothing can replace them.

5. My daughter went to a local Taco Bell and ordered a taco. She asked the person behind the counter for "minimal lettuce." He said he was sorry, but they only had iceberg lettuce... From Kansas City 6. I was at the airport, checking in at the gate when an airport employee asked, "Has anyone put anything in your baggage without your knowledge?" To which I replied, "If it was without my knowledge, how would I know?" He smiled knowingly and nodded, "That's why we ask." Happened in Birmingham Ala.

Ahhh, would that my son had that option. He would have jumped at it (or I would have jumped at him!). The seller in his case refused any further delay. Actually, as I recall this credit was still iffy almost until the end. But if these folks could have waited a couple more weeks to see how it would actually play out, they could have really benefited. As Catherine said, all these credits and changes at the last minute are confusing but that's why we get the BIG BUCKS, right? I wish.....it seems I get more complaints than bucks. I even had another church member email me for a "tiny tax question" about IRA's. It was a quick answer but the next time I saw him, he bragged about how Turbo Tax was so great. I asked him why he had to consult me if TT was so great. Well, he wasn't quite confident in the TT answer and wanted to be sure. That's the LAST tiny little answer I give him, I think!

Echoes of my son's situation...closed one week before November 6...We all sighed and kept reminding ourselves that he and his new wife did not have a tax motive for buying another home.

Yes, Quickfinders has separate Individual and Business volumes. They may have a combined volume now, too, but for many years I have gotten just the two. Twice I tried the alternative publication, also good, but prefer QF setup. Guess I'm old and stuck in my ways... Very likely Intelliconnect, I think part of MAX, has this information. But that's online and it's easier, in this case, for me to just grab my QF because I knew exactly where to look.

So I think it only fair that we now confuse the younger folks! By the way, I lived in Boston 1976-1988. It could be that we crossed paths if you are as young as you appear.

So kind of slow here today so I looked in my handy dandy Quickfinders for confirmation - LLC's are creatures of state law so you may want to check in your state first. Second, general partnerships (default for multiple member LLC's at the federal level) may have as partners individuals, corporations, trusts, estates, LLC's or other partnerships. Limited partnerships are formed at the state level and must have at least one general partner and one or more limited partners. The wrinkle is that for S-corps, shareholders must be individuals, estates, certain trusts, and certain charities. Ineligible shareholders are corporations, partnerships (unless the stock is held as a nominee for an individual treated at the shareholder), LLC's, LLP's nonresident aliens and IRA's. Exception: Certain single member LLC's can be S-corp shareholders. Muddy enough?

3. My daughter and I went through the McDonald's takeout window and I gave the clerk a $5 bill. Our total was $4.25, so I also handed her a quarter. She said, "You gave me too much money." I said, "Yes, I know, but this way you can just give me a dollar bill back." She sighed and went to get the manager who asked me to repeat the request. I did so and he handed me back the quarter and said, "We're sorry but we could not do that kind of thing." The clerk then proceeded to give me back the $1 and 75 cents in change. Do not confuse the clerks at McD's. 4. I live in a semi rural area. We recently had a new neighbor call the local township administrative office to request the removal of the DEER CROSSING sign on our road. The reason: "Too many deer are being hit by cars out here! I don't think this is a good place for them to be crossing anymore." From Kingman KS More to come... meanwhile, remember that these folks are out there and they are reproducing!

:bday: and many more!

So it isn't my imagination, after all! Yes, I saw that on the first return, maybe the first two. I always print to pdf. Then suddenly, they began to print! I am assuming that the glitch is fixed but am not holding my breath. We'll see....

1. When my husband and I arrived at an automobile dealership to pick up our car, we were told the keys had been locked in it. We went to the service departmetn and found a mechanic working feverishly to unlock the driver side door. As I watched from the passenger side, I instinctively tried the door handle and discovered that it was unlocked. "Hey," I announced to the technician, "it's open!" His reply: "I know. I already got that side." This was at a Ford dealership in Canton MS. 2. We had to have the garage door repaired. The Sears repairman told us that one of our problems was that we did not have a "large" enough motor on the opener. I thought for a minute and said that we had the largest one Sears made at that time, a 1/2 horsepower. He shook his head and said, "Lady, you need a 1/4 hoursepower." I responded that 1/2 was larger than 1/4. He said, "NO, it's not. Four is larger than two." We haven't used Sears repair since. Okay, I have 8 more so I will put out 2 at a time. Stay tuned...

In my opinion, if she is anxiously awaiting a substantial refund, I would efile without the $250 and follow up with a 1040X. I think signing it would not be a lie as you are signing according to IRS records. The amended return would give you both an opportunity to find out for sure what happened by reviewing more carefully all her deposits (government entity annuity?) and having her check with IRS to get their substantiation of payment, when and how.

:bday: and many more, my friend!

:bday: and many more!