SunTaxMan

Just to complete the thought on this post. 1. This transmission was a follow-up. First transmission was rejected because, if I remember correctly, I missed part of the address on a 1099 entry. 2. I talked with ATX customer service today and was told (A) She could find no problem with the return as filed and (B) she was submitting a ticket for further investigation [because it is more than five days since I E-Filed the return) and someone should get back to me within 48 hours. She also verified my operating system and the version of ATX I had on the computer, to make sure all was compatible.

On Friday, July 24, 2015 I efiled a 2012 1040 for a client. The "Transmitted" status remains. I don't understand why a 10-day delay in processing by IRS. Any ideas. I was told IRS would accept 2012, so I assume that is not the problem. Thanks.

Now, if a same sex couple comes in, male or female, and tells me they are married, do I need to question whether they indeed are married? I normally obtain SS cards and some photo ID (usually driver's license). If ID provided shows two different last names, how much questioning should I do / do I need to do? I guess, at this point, it would be good to know if, in same sex marriages, DOES one of the partners change they last name to match their new mate? Thanks.

BY THE WAY...... Since you are opening a new store in Maryland, you will also need to check (In Section A, Question 8): ** Sales and Use Tax ** Employer Tax (if the store will have employees) ** Alcohol Tax (if the store will sell alcohol) ** Motor Fuel Tax (PERHAPS) - I don't remember if the retailer (your new store) or wholesaler (the supplier for the new store) is responsible for forwarding this tax to Maryland -- but I am thinking it is your new store (because your new store is the last point before consumer purchase) - its been too long since I completed this application for Motor Fuel Tax.. ** Unemployment Tax (choice here is to register with MD or advise that you are including MD employees in your home state filing.). You will also probably be required to apply for a license http://www.dllr.state.md.us/ from the county where the business is located. Since MD and NY are not participating in a reciprocal agreement, the business will need to file a MD Income Tax Return.

The form you need is "Combined Registration Application." (CRA) Form COM/RAD-093. Fill out the applicable sections. Go to http://www.comp.state.md.us/ Under "Maryland Taxes" - left column Right column under "Maryland Taxes," is "Business Taxpayers." Last item under "Business Taxpayers" is "New Businesses." Click on it. Under "Starting a New Business in Maryland" is (in bold) "Combined Registration Application" What SHOULD appear on the screen is the CRA form - 4 pages of the form and 4 pages if instruction. Fill out on screen or print out and then fill out. http://forms.marylandtaxes.com/14_forms/CRA.pdf Section A, Question 8 h, check the box for "Tobacco Tax." You do not yet have a number, so leave it blank. Page 1 of Instructions has advisement that THEY WILL CALL YOU for more information.

When I try to open the program, the blue introductory window opens and stays on the screen for perhaps 30 seconds. Then another message window opens on the screen, which is titled, "Can't connect to Server." The body of the message reads, "An attempt was made to start the server process, but the application is still unable to connect. Please start the server and try again." My only option is "close." Today I talked with ATX customer service, who was not able to resolve the problem. I reinstalled 2014 program with no change. I was told I would need to wait until Tuesday, May 27 (after the weekend) for someone from Tech Support to call me. Has any one dealt with this problem and hopefully found a solution? Thanks,

At this point, recognizing that factors may change, I think I like the idea of segregating, on the client's invoice, the time spent on ACA consideration. Mentioning this is the appointment letter and/or engagement letter would also seem like a wise idea.

To clarify. I was not rolling over any clients, just creating a "Blank" 1040, "blank" 1120S, and "blank" 1065. My purpose is to use the program and see what differences I see and to use an open return for 2014 when questions arise about this new year and Congress' shenanigans. Thanks,

ERO and Preparer names do not populate and there does not seem to be a method of importing information from last year. Am I missing something? Thanks

Retransmitted this am and it went through. Thanks for feedback.

Is there a problem with 1040 E File. I just tried a return and got a message saying the service is unavailable at the current time. Anyone know what/if the problem is? Thanks,

I just received a notice from IRS, Ogden, assigning me a CAF #. Problem is, I already have a CAF #, (for at least 20 years ?) and have been using it on every 8821 and 2848 filed. Anyone else have this happen? I am wondering whether to (1) send IRS a letter, explaining the situation and ask for clarification, which often seems complicate things with IRS, (2) begin using the new CAF # and cease using the old one, (3) continue using the old one, ignoring the new one or, (4) use both, alternating (doesn't seem like a sensible idea), and assume both are valid #s. The notice of new CAF# assigned, refers to Form 8821 and 2848, both of which I have submitted this year, and every year, with the old #s on them. Any ideas? Thanks,

I am seeing more and more about the need to review a taxpayers bank statements as part of the tax preparation. I am wondering if this is either wise or required for those folks who are NOT in business, who file only a 1040, with perhaps a Sched. A, D or similar. ...Whether the wisdom and/or need for bank statement review is necessary ONLY for those involved in a business. It seems somewhat cumbersome and unreasonable to ask a simple 1040 filer for this documentation. Comments? Thanks.

I know the title sounds contradictory, but.... Client has no employees, but does have sub-contractors - legitimately classified. Experience tells me if the sub does not have insurance (or otherwise cannot provide a Certificate of Insurance), the issuer of the 1099 must include dollars paid in issuer's WC coverage. How do you "include in WC" is there IS NO WC policy? Thanks,

MD merchant does not have a sales office, or any other office in PA. Presence in PA is for installation and ongoing repair and service, based on customers' calls for service.

Just to clear my thinking. Sales and Service Company, based in MD. Sales in MD to customers in the MD Store, without regard to customers' state of residence. (Cash and Carry) Maryland Sales Tax and Maryland revenue. SALES in MD where product is delivered and installed by merchant to PA location - PA Sales Tax (regardless of whether sale was made in person in MD store or by phone, mail-order, email, etc. -- customer took possession of product in PA). Revenue allocated to PA. SALES in MD in person, phone, mail-order, email, etc., where product is delivered and installed by THIRD PARTY to PA location - MD Sales Tax and MD revenue. Any installation charge by merchant at the time of sale is MD revenue. (Any installation charge by third party billed directly by the installer.) SERVICE (including installations) to locations in PA - Payroll allocated to PA. Revenue also allocated to PA. SALES in MD by phone, mail-order, email, etc., where product is shipped (from MD store) to customer in ANY OTHER STATE (other than MD and PA) - NO sales tax charged (at least not at this point). Revenue allocated to MD. DROP-SHIP SALES...... SALES in MD by phone, mail-order, email, etc., where product is drop-shipped from manufacturer / supplier directly to customer in MD - MD Sales Tax and MD Revenue SALES in MD by phone, mail-order, email, etc., where product is drop-shipped from manufacturer / supplier directly to customer in PA - PA Sales Tax and PA Revenue. SALES in MD by phone, mail-order, email, etc., where product is drop-shipped from manufacturer / supplier directly to customer in ANY OTHER STATE (Other than MD or PA) No Sales Tax, Revenue allocated to MD. Do I have it all straight? Thanks,

Jainen, Thanks for your response. Your perspective is like mine. I would rather file the form than risk the IRS' ire. I was hoping for specific information. After seeing your response, I remembered seeing those specifics and agree with you. Thanks.

Taxed, Thanks for your response and the information. but....you didn't answer the question - did you? You advised what you do, but not why - nor whether the 1099-Misc you are preparing are required. -- especially since you are dealing with clients who have multi-family units. This would seem to be clients (with 3 or more properties) who qualify as being "in the business" of rentals - not a taxpayer with a single rental property. And it seems to me I remember that taxpayers with 3 or more properties qualify as "being in the business of rentals" and should be filling Schedule C, not E. No?

Congress keeps us all in limbo - sometimes. I have a client with one rental property and I am trying to remember if 1099-Misc needs to be issued for repair, etc. work done on that property. It seems like I remember that the requirement for 1099 for service related to rental property WAS in effect, then was DELETED from the regulations. Client is NOT "in the business" of renting property - just one property. The guideline of being incorporated is superceded by the involvement with rental property, rather then being "in business." Correct? Thanks.

And I think you are correct. Thanks,

PA resident. sold MD Tax Free Bonds. I am thinking the gain on disposition would be exempt to MD resident, but taxable to PA resident. Correct? Thanks,

I know there is apportionment schedule worksheet for Corporate. I am thinking I remember a STATE apportionment for personal returns, but cannot find it. Is my memory failing me? Is there a STATE apportionment worksheet for personal returns? Thanks,

Can I E-File and Amended 1120S for 2011? Deadline? Thanks

Grand Poo-Bah, Your perspective is just about the same as mine. I can file Fed and MD. These two returns are "correct," but I see no reason to do anything EXCEPT cover myself by preparing the Fed and MD and, in the cover letter to give him his completed returns to "spell it out" as it is, i.e., that both foreign states deserve and demand a return from him. Not filing those returns is HIS problem, not mine -- and it is, indeed, a problem. The MD return would be affected ONLY by a credit for taxes paid to NY and NJ (or the absence of those credits). I am also thinking that I need to remind him of the three-year SOL on amending the MD returns by the filing of those two states - that if NY and NJ "catch up with him," he will lose any credit beyond the SOL in MD, but liability for NY and NJ will not expire with the SOL. By the way, he is a new client, so I am not sure how many other states have been affected in the last several years that may have a claim on his money if they do find out he worked there and did not file. Of secondary importance is the potential of offering my payroll services to his employer - and correcting this error with them --- but first things first -- especially since I am able to do payroll in all of the states where that employer would be / could be / has been working and in any and all local jurisdictions within those states. Could be a very lucrative payroll client! By the way, thanks to all.

The non-resident states involved here are New York and New Jersey - both of which are "non-reciprocal" states with MD - meaning a credit is allowed in MD for taxes paid to those states.