Lee B

From page 78 of Pub 225: ( The next to last section addresses Entities ) "Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. However, certain exemptions may apply to wages paid to your child, spouse, or parent. Exemptions for your child.(p78) Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) aren't subject to social security and Medicare taxes. However, see Nonexempt services of a child or spouse, later. Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, also aren't subject to social security or Medicare taxes. Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, aren't subject to FUTA tax. Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Exemptions for your spouse.(p78) Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, aren't subject to social security, Medicare, or FUTA taxes. Nonexempt services of a child or spouse.(p78) Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. A corporation, even if it is controlled by you. A partnership, even if you’re a partner. This doesn't apply to wages paid to your child if each partner is a parent of the child. An estate or trust, even if it is the estate of a deceased parent. In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Exemptions for your parent.(p78) Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Social security and Medicare taxes don't apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. You have a child (including an adopted child or stepchild) living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in the calendar quarter services were performed. You’re a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, can't care for your child for at least 4 continuous weeks in the calendar quarter services were performed. Wages you pay to your parent aren't subject to FUTA tax, regardless of the type of services provided.

A faint and distant memory whispered in my ear, that this exception only applies to sole proprietors.

FWIW, Nozawa is Japanese

You also need to spend some time on Travel, Meals and Entertainment since the IRS recently released new guidelines

I am glad that works for you, but the last time I saw the "reset password" message was back in January !

Yeah, I switched to Drake for 2017 and I can't log into ATX 2016 either. In the past if you forgot your password, you could get back in by using the same initial code used during installation. Frankly, I found it much easier to use my free copy of Drake 2016 since my ATX support came to a screeching halt on November 16th, 2017.

In my opinion, there isn't any way to reimburse her that would be nontaxable. However, you could gross up the taxable stipend to cover the additional taxes so that she isn't penalized.

I hope that everything goes well.

Rather than increasing her salary, give her a taxable health insurance stipend, in lieu of being on the church policy. This is really a matter of managing perceptions. In other words, the explanation has to be framed so that fairness is the objective so that she isn't penalized for turning 65. I would think that a minister would be up to the challenge.

I suspect it will happen eventually, but with TCJA looming, it's probably a low priority. Also the administration of the PTIN was subcontracted out to a third party, so the refunds will be dependent on how long the subcontracting and funding of the refund process takes ? Case in point: My largest client is an ALE under ACA definitions so they are subject to the penalties for not providing health insurance. They did not receive their proposed penalties for 2015 until June 2018. They have yet to receive any correspondence regarding 2016 penalties.

Stop, stop, this thread is out of control

If we are playing PTIN # poker, I have a Full House. I am definitely all in !

I agree, the explanation and terminology used are too fuzzy and imprecise to reach conclusions other than I am glad they aren't my clients.

After rebooting, try turning off your firewall and your antivirus program. See if that makes a difference. If it does you can exclude all ATX files from the scrutiny of your firewall and your antivirus [program. This has been a problem that has popped up from time to time over the last 6 years.

Why wouldn't they? They probably already have you name, address, SSN , DOB and Drivers License info from the Equifax hack last year !

I 100 % guarantee you it will not be a sale of stock.

Yawn, much to do about nothing.

Just to clarify, Engineers and Architects, who do not produce a physical product, do qualify, but Accountants don't qualify.

I don't know about Virginia, but in Oregon, if you know the street address, you can find sales, assessment and tax information going back over 20 years at each county assessor's website.

So that you can wave it around and say to your client, "Now you can file your return on a postcard !

Not really, you just have an asset whose usage is changing from personal to business.

Microsoft:

Last year's renewal began on October 26th.

Perhaps we can print on perforated paper and remove the blank portion at the bottom !

The election to opt out of 100 % Bonus Depreciation treatment for business assets placed in service after 9/2717 or later expires October 15th. In other words any taxpayer that does not file or amend their 2017 tax return by 10/15/2018 will be locked into 100 % bonus depreciation treatment for those qualifying assets.