Lee B

It depends. If the owner is a SMLLC as a disregarded entity reporting on Schedule C and working at the counter, then the owner can receive tips and report them as sales revenue. What the owner cannot do is pool all of the tips and take a share of them. All of the tips made to the employees have to go to the employees.

Yes that would be a real problem in my state!

No, the tips received by the owner should be added to the LLC's sales revenue.

I believe the prior year's recalculated credit can be recaptured on the 2024 return or reduce the education credit on the 2024 return.

The Center for Agricultural Law and Taxation is a good resource: https://www.calt.iastate.edu/

Depends on the state. In my state, I believe no tax would be due and the PTET payments would be refunded.

You can exclude ATX files from being scrutinized by Avast then you won't have to turn Avast off.

Or with your firewall or antivirus program

So do I

Windows 10 22H2 was originally released back in the fall of 2022. This is the latest revision to fix known problems of 22H2.

Your client's identity may have been used to obtain Health Care through the Marketplace by the other women. Your client may want also check her credit with Experian, Equifax and Transunion.

Or a stockholder receivable to be repaid by the H & W or which I have seen reclassified as a distribution of profits.

I would call the tax practitioner hotline, explain the situation and ask for their advice. I have had good results doing this without a POA or using my client's specific info. Good Luck

Copied from The Journal Of Accountancy: https://www.journalofaccountancy.com/news/2025/feb/boi-smith-case-fincen-motion-to-stay.html

Christian, as Lion has pointed out several times all Income is taxable unless specifically exempted by law. The $ amount of the reporting threshold whether it's $20,000, $5,000 or $600 does not determine the taxability of of your client's $1,300.

It would have been helpful, if your original post had included these numbers.

Your State submission does not match the latest published FTB Schema or is not well formed. You must contact your software provider to resolve this error.

Innocent spouse relief can relieve you from paying additional taxes if your spouse understated taxes due on your joint tax return and you didn't know about the errors.

My largest client on Medlin has 13 employees and it's my most complicated payroll. Entering payroll in Medlin is fairly quick for me. I do have another client with 60 employees but I use a different online program for that payroll.

I have used Medlin for 3 years now for 6 different clients with one license. It's desktop software not online. You and/or your clients are responsible for making all of the payroll tax deposits. Medlin prints Forms 94x so you can paper file these reports. Medlin is located in Napa CA so your CA payroll issues should be well taken care of. The software works well and I really have no complaints and the price is very reasonable. https://medlin.com/

It really depends on whether you're looking for Full Service Payroll or not

Drake also allows you to opt out after you download the software.

The tax software providers get to choose and they have chosen authenticators

I agree with Terry, Ignoring it might trigger a CP 2000 notice. The IRS has good guidance on how to handle 1099 K: https://www.irs.gov/businesses/what-to-do-with-form-1099-k

In comparison if you use a "pay to play" website it's pretty easy. In order to use IRIS you have to jump thru time consuming hoops just to get access. One might think that we're being deliberately encouraged to use "pay to play" websites