Max W

It can be done the same way as current payments. http://www.irs.gov/uac/Where-to-File-Your-Taxes--for-Form-941 or, possibly via EFTPS.

Neither does WA have withholding.

Yes. You can check both boxes, Active Participation & Passive Activity. From Pub 527 Active participation. You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions.

If you are going to call the PPL, avoid all day Mondays and Fridays until 5PM. On other days call early in the morning right after 8AM or late in the day, after 5PM. If you can wait 5 days, file an 8821 or 2848 and get the information on line. By doing it on-line, you are not limited to ten transcripts or one client.

The signatures of people who are sick, and especially those with mental deterioration, change over time. Even if the mother signed the return, it is highly possible that it would be rejected for not appearing the same as earlier signatures.

If more than a week or two had passed since the client submitted the response, I would wait until the AUR unit replied. Once the case has been assigned, a 2nd submission could create confusion and delay, both of which are hallmarks of the IRS.

If individual items are less than $5000, they do not to be appraise even if the total is greater than $5K. Section B. Include in Section B only items (or groups of similar items) for which you claimed a deduction of more than $5,000. Do not include publicly traded securities reportable in Section A. With certain exceptions, items reportable in Section B require a written appraisal by a qualified appraiser. You must file a separate Form 8283, Section B, for each donee organization and each item of property (or group of similar items). Similar Items of Property Similar items of property are items of the same generic category or type, such as coin collections, paintings, books, clothing, jewelry, nonpublicly traded stock, land, or buildings. Example. You claimed a deduction of $400 for clothing, $7,000 for publicly traded securities (quotations published daily), and $6,000 for a collection of 15 books ($400 each). Report the clothing and securities in Section A and the books (a group of similar items) in Section B. from http://www.irs.gov/pub/irs-pdf/i8283.pdf

It only gets full step-up if it is titled WROS (with right of survivorship). JT (joint tenancy) does not. At least in CA.

Thanks, Pacun.

The VA vouchers are on their web site. http://www.tax.virginia.gov/sites/tax.virginia.gov/files/taxforms/Individual/Income_Tax/2014/760ES-2014.pdf scroll to page 3

Thanks for replying. Mailing the W-2 may be the only way, although Pub 15 specifically says that an ITIN is not acceptable. ITIN's are issued by the IRS and SS would have no record of it. More research finds that the ITIN in addition to the should have a 7 or 8 as the 4th digit, which this does not. So, this sound suspicious, like a false number.

Client has a household employee. She should file a Sched H and a W-2. Right? Not so fast!. Employee has an ITIN starting with 9. ITIN's starting with 9 can NOT be filed on a W-2; they have to be filed on a 1042-S. 1042-S only reports gross payments and income tax withheld. There is no provision for reporting fica or med. This conflicts with Sch H. Any ideas??? BTW, the old 1042-S was about a third of a page. It is now a full page with 28 pages of instructions.

Move out of CA as so many are doing. That will save him $17K/yr. Maybe his company can open a branch in NV or WA, or one of the othe no-tax states.. Housing will be cheaper, also.

"IT DEPENDS" That's the problem. I've been going through this with her husband, who were both teachers, for the last 3 years. They both receive a state teachers retirement distribution and hers has a code 2 as well as code 2 on a commercial plan. .The commercial 1099R has the State distribution, but the state form does not. It does not even have any boxes after Box 7. So, code 2 with the state plan is ok, but the other falls into the "it depends" category. If I understand this correctly, the basis which would be her contributions would be exempt from the tax.Any matching contributions or gains, in the commercial plan would be taxed.

PA does not tax retirement income if the person is retired. Retired client received 1099R with dist code 2. It also shows a state distribution, the same amount as fed. Does anyone know if this income is exempt from state of PA tax? TIA

Client is a CA resident and receives oil & gas royalties from a CO company. The 1099-MISC has the royalty income and fed and state income tax withheld, It also has, typed in on the page out side of the form, Taxes $10K and Other $1K. The taxes are assumed to be Severance taxes. Do forms DR0021 & 0021D have to be filed? He has never received a 0021W.

"Duration that the election remains in effect Once the election is made, it can be revoked only with the permission of the IRS. However, the election technically remains in effect only for as long as the spouses filing as a qualified joint venture continue to meet the requirements for filing the election. If the spouses fail to meet the qualified joint venture requirements for a year, a new election will be necessary for any future year in which the spouses meet the requirements to be treated as a qualified joint venture." http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Election-for-Husband-and-Wife-Unincorporated-Businesses I would interpret that to mean that if the spouse is no longer involved in the business, then there is no QJV.

Rental income for 2 weeks or less is tax free. Why even bother with it?

I've run into this about a half dozen times. Only once, did the IRS reject the HOH return. The CA FTB is much more likely to call someone on this and has a HOH form that can be filed with the tax return. They send this form out to 90,000 persons every year. It appears to be random as I have a client with 3 dependents who got it last year. She ignored it until she was assessed $1500.

Meals are only deductible for W-2 employees if they travel out of town. There is one exception, however, for fireman and police. If they pay into a common mess fund and are required to stay on the premises for 24 hours, the mess fund pmts are deductible.

This is common in new auto sales. It is called a spiff (SPIF-Sales Performance Incentive Fund). But it wouldn't apply to the store commission. It might apply to the consigner's commission, but more details are needed here.

Unless a probate judge appoints an executor, no one is responsible for filing the return. Since this person had no assets, most states would not require probate. In CA the minimum is $150,000 or $50,000 of real estate. In MS it is $500. http://www.nolo.com/legal-encyclopedia/probate-shortcuts-in-your-state-31020.html Then the Fiduciary form 56 is needed to for the IRS.

I have had a few of these. You have to make out an 8606 for each missing year. There is no amendment. Hopefully, the client has broker records, or form 5498 going back to 2001. If not he can get IRS Income transcripts. The transcripts would also show any distributions to account for on 1099R The only problem here is that these transcripts are not readily available for the years prior to 2005. The might try filing 4506-T for those years, but that could take months, and there is no guarantee that the IRS will provide them. Without the necessary info, the client will be out of luck and the money saved doing it himself could cost a lot.

Thanks, Deb Client has both UI & state refund both of which were entered on the same worksheet.

Scratch the error re EIN. It pertains to a 1099R