Max W

I did not say that SFR returns could not be amended, because you did not mention them. It seemed as if you were talking about unfiled years. So, if 2011, 2012 were SFR'd, they can be amended as is any year that has a balance due, no matter how far back. However BTW, I have noticed a loophole in the treatment of unfiled returns. I do not think I have ever encountered a SFR if an extension had been filed for that year, even if subsequently the return never got filed. I think we are going to be seeing far fewer SFR's. In 2017, the ASFR unit was scaled back to shift more resources to the Refund Hold program. TIGTA was not in agreement with that decision. https://www.treasury.gov/tigta/press/press_tigta-2017-27.htm

754 comes into play only if they file as a partnership. Two or more persons can have different shares in a rental property and each would file a Sche E with their %age of income and expenses.

It is the FMV at the time of death. There executor should have had gotten an appraisal shortly thereafter.

TAS has issued a schematic diagram, resembling the London Underground Maps, that traces the various paths the tax return takes, starting with pre-preparation and then through the IRS system of screening, processing, refunds, collections, appeals, litigation and alternatives. Although. I think the intentions were good, designed to help the taxpayers understand the complexity of how their return is handle, I doubt that many would take the time to work their way through any of the labrynthine schematics, or that any would even be interested. On the other hand, it might help su explain to clients what is happening with their return. https://www.irs.gov/pub/irs-pdf/p5341.pdf

Before doing any math, I would want to know for certainty that the widow actually owned 1/4 share. How was the sales contract made out? Were any of the wife/widow's funds used? How is the property titled? Was the property retitled into both names when they got married, (showing intent to share ownership)?

Some tax treaties allow an exemption from withholding. The exemption is claimed on form 8233.

According to the IRS, once the ITIN is renewed, "any exemptions and credits will be repaid" See Q15 https://www.irs.gov/individuals/itin-expiration-faqs

Rarely ever had a problem with faxing to, or receiving IRS faxes and I have done 100's over 20 years. Occasionally, I would have to refax the POA and sometimes they would give me a second fax number. Yes, you can use e-services TDS, but only if you have POA on file. If not and have to call it in, the mail box can be accessed. ( in the second line of my post, it should have read 'if you don't have". )

The IRS beginning this month, eliminated faxing of transcripts. They will be sent by mail unless you request delivery to the IRS online mailbox. If you have a 2848, or 8821 on file, you can access the mailbox, which has a nice beaurocratic name, (Secure Object Repository [SOR]), by logging in on the e-services page. The login button is at the lower right of the page. They can then be downloaded, or printed. It takes about 3 hours for the transcripts to be delivered to the mail box. I find it superior than fax as they can be selected in order and also do not have cover pages.

The availability of IRS transcripts, depends on the type of transcripts requested. Wage & Income transcripts, which are the items reported by 3rd parties, W-2's, 1099's, etc, are available for 10 years. (There is no state info on these, such as state withholding tax) Account transcripts, which report the the balance due, penalties, payments, interest are available for at least ten years, and indefinnitely if there is any balance due. Return transcripts are only available for the last 3 years. This would include late filed returns that were filed in the last 3 years. Record of Account - combines the Account Transcript with the Return Transcript, but, again, is only available for the last 3 years. The IRS has a lookback period of 6 years, with a cutoff at the end of May each year. So, the returns that they would require now are 2013-2018. Next May 2014 will fall off. I have had clients that wanted to file returns older than 6 years, but the IRS will not accept them and will mail them back.

One more reason to have that little security lock. A hacker can put malware on an unprotected website. https://www.globalsign.com/en/blog/how-to-find-malware/

That would depend on the state. NY seems to be the main culprit, but even there they are more concerned with multi-million dollar estates, than these "Trifling" amounts.

I tried to get a transcript of a 1095-A from the IRS. They said they do not have them and that it would have to come from the provider. Besides, once a person dies, the IRS accounts are blocked. If the IRS is requesting it, they say they will do the calculations if they don't hear from you. It usually takes a while, but they will adjust the return.

I did not see a lock, but a robot check. This might stop an automated attack, but not an individual hacker, who by SQL injection, or other method, could capture the names and emails entered on the contact page, selling the info and preventing Tom from receiving them. As more and more people become security conscious they are going to avoid unsecured websites. I was incorrecct about the portal if there is no connection to the site.

I sent you a message to your page. To access, click on your M in the blue circle

The Medicaid look-back period is 60 months, so if Dad had lived longer and required medicare this story would not be over.

Tom, your web site is not secure. It doesn't have the little lock on the address line. Both your portal and your contact page can be used to penetrate your computer. BTW, I aslo use Getnetset with the same GG Bridge.

Unlike the IRS, the FTB does not mail out letter copies. You say you had a POA on file with the protest. FTB POA's have to be uploaded on their website, otherwise they won't accept them. Wasn't there a letter from FTB restating the results of the 540? The sequence of events is not clear to me.

If the client is married, the employee will pay more. If there are dependents on the plan the employees share would be even higher. Also, so other insurance may be thrown into the total, such as LTC, dental, acccidental. We need the facts. Just the facts , sir.!

I would fight this on principle alone and appeal it. It is not just the $800 and the 100S, it is the $800 and the 100S every year. Did the FTB reject solely for having one employee that earned less than $57,000? If that is the case, I think an appeal would be relatively easy. I deal with the FTB a lot and they do make mistakes and give out incorrect advice. In recent years they have been issuing penalties for all sorts of minor things which don't exist and because the amoutns are low - usually less than $200, most people dont want to bother fighhting it and just pay up.

The company may have one or more additional employees in the state which would push them over the limit.

Great! That was easy, wasnt it?

You will have to find the rules for nexus in OK. For example, in CA if the employee earns less than $50,000, there is no nexus.