Jack from Ohio

For her to file HOH does NOT require "decree of separate maintenance." The regulations only state that they must not live together the last 6 months of the year. File her HOH and if the children are living with her, claim them as dependents as well. BIG misconception. The regs do not require any legal separation document to be eligible for HOH.

You must report the rental as a sale. Using the amount of the debt forgiven as the sales price. Recapture of depreciation as normal. This may produce a taxable gain. 1099-A is NOT debt cancellation. It is a sales document and must be treated as such. FMV has NO place in these entries. Form 982 is NOT proper here. This is NOT debt forgiveness.

Tell him your schedule is full till June 12. $1,000 retainer up front as well. Non-refundable retainer.

They must call the number. No other option. This indicates something afoot with their identity at the IRS.

If the home was their primary residence, yes.

It is exactly the same. My original recommendation is the correct response. I have dealt with far too many of these.

We have had 5 of these at the firm already this year. A new one just yesterday. The fraudsters are still at it!!

That is incorrect. Expenses can only be claimed in the year the adoption is finalized.

Have the client go to this IRS page. Call the phone number, and follow their instructions. You can assist by completing form 14039 and include it with the paper filed return. Be sure to include at least 2 of the Identity documents asked for. http://www.irs.gov/privacy/article/0,,id=249802,00.html Taxpayers SS# has been used to file a fraudulent return.

Any adoption credit information will go on the 2015 tax return. Hence the reason ATX will not allow dates later than 2014.

I always delete using the large icon.

Yes.

Pubs are not substantial authority. Go with the tax court decision. If audited, the tax court ruling will win.

This is a known issue with the IRS. ESTIMATED time of fixing it is March 23. Paper file it and be done.

http://www.irs.gov/privacy/article/0,,id=249802,00.html This is the best information page for people who have been affected.

Treat it just the same way you would if their return had been rejected due to someone unauthorized using their SS#. The IRS process is exactly the same.

Is there a personal story attached to this post?

Short trip?

I use Microsoft Word for such situations. Much less time to change a name than to fritz with the letter in ATX.

This one is easy. What is the name of the health insurance company she paid the premiums to? No insurance company, no deductible premiums. Short answer... No.

When I get this error, I go to each e-file page, make the date of submission the current date, and it will process right through. It really is that simple.

That is dependent upon the 3 L's. Location Location Location

This whole thing keeps becoming the biggest joke on Americans since Y2K!! No rules. Change things as you go. Almost makes you want to check the box on every return...

Only costs the client the 7.65% SS & Medicare that would have been the employer's responsibility.

Sounds like an "income opportunity!"