SunTaxMan

Made the change. I had never thought of "watching" from within one of the forums. We'll see..... Thanks,

I have had my email address in options for quite a while and no emails have arrived. I now have a DroidX phone with gmail and changed my email address in ATX Community and still no emails, not to the GMail site on the PC or to the Smartphone. I have reveiwed the notification settings and finally checked ALL of them and still no emails are arriving. I don't understand. Anyone have any ideas?

I charge standard hourly rate. But I NEVER mail them. I give them to client. BUT.....if client wants me to mail them (or anything else), I mail them Certified, and bill the client the cost, sometimes including the time to mail them - depends on the client. AND I advise the client ahead of time I will be adding the USPS charges to the billing.

W-2s, Payroll, Taxes, Write Up ----- all hourly.

I used NOVA for years, then they were bought by NPC. I am not a heavy CC user. Their fees got too high for my taste - $45.00 a month minimum. I changed to Elavon from Costco. Min. $20.00 fee, even if NO usage in a month. I can live with that.

I attended a seminar recently taught by a former IRS agent. He said that in the IRS centers, tax returns that arrive folded are FIRST unfolded and laid out, and stacked up, on a pallet with flat weight on top and allowed to "unfold" for "awhile" so that the flat returns would pass through the scanner ADF more efficiently. Question. Would we be better off in accomplishing tax returns filing that we have to paper submit to always (1) mail them in, or (2) at least provide clients with, larger envelopes {9 x 12) for them to mail their returns [to avoid this "flattening procedural delay"] ? And, for the most part, NEVER mail or encourage mailing, in #10 envelopes. Thanks,

Jainen, I don't think the location (for DOT HOS drivers) is relevant. What is relevant is "away from home." WHERE is irrelevant, unless their trip(s) take them out of the US, when OCONUS Per diem rates apply instead of CONUS rates. Edward, For anything other than a pick up truck or passenger vehicle, the odometer is irrelevant. DAYS AWAY is the critical component. The odometer is relevant for the Owner/Operator, for the sake of revenue per mile, and IFTA, but not for the per diem. For per diem purposes, may I suggest a "trip log" kept by the Driver for each trip: "Date Left home --- Time left home --- Date returned home --- Time returned home." Then: 1. From this "trip log," either they or I calculate the "days away" and, 2. Their "Drivers Daily Log Book" is retained and used as the legal backup for their trip log. One other thought, DOT uses the definition of "home" as the home terminal or where the truck is parked (where "On Duty" begins and ends for the purpose of the Driver Daily Log Book) while the Driver is at home, off duty. IRS uses the definition of "home" as "tax home" - where the Driver LIVES. So I encourage Drivers to calculate (and record) the time they left, and arrived back at, their residence, not the time they arrived at the truck terminal and left it. This means for the sake of the per diem, commuting TIME is included. (Recognizing that commuting "miles" are never included when calculating business miles.) this "commuting time" becomes more valuable if a Driver lives a great distance from his terminal - I know Drivers who live a hundred, or several hundred, miles from the terminal. I met a Driver for Academy MotorCoach Company in North Jersey, who lived in Colorado. He "commuted" to North Jersey, usually, only two or three times a year - he literally lived on the road -- but I never considered the possibility that he would not have a tax home ??? (I don't do his taxes!) IF a Driver decides to take a "vacation" -- several days layover, for PERSONAL reasons (the beach, skiing, hunting, girl friend, etc.), at some location away from home, I encourage them to adjust their log of trips (above) accordingly. There must be BUSINESS reason for the time away from home in order to apply the per diem. So, "waiting for a load" or "breakdown" or "waiting for a permit" is a qualifier for the per diem.

Mine also, today. USPS. First Class Mail.

One problem while you are "on the line." About 3 weeks ago, I changed my email address so postings would go to Droid phone. So far, posting only appear on the web site, no emails are being forwarded. Thanks,

New client with 14 year old child, ADHD diagnosed. Tutoring "recommended" by Physician. Tutoring is weekly at $40.00 per session. Is the tutoring deductible as a medical expense? If so, then the mileage involved, parking, etc., would also be. Anyone have experience with this? Thanks,

I stand corrected. Thanks,

Resolution, "Wage and Income Transcript" for 2009 was issued by IRS. But, it was issued from taxpayer's record, not employer's record (even though the 2009 1120s nor the 1040 have been filed). Mortgage company was not looking for all employees, just the one who applied for mortgage. Thanks for response.

I was not thinking in terms of whether or not it was a "deductible" expense, but rather tracking it for "cost" purposes per vehicle. Oil is supplies; i.e., buy 10 cases, use 4 this truck, 4 for that truck and 2 for "extras." If this method of considering oil as supplies is consistent, then "repair" costs for each vehicle are "treated equally" in the comparison of which vehicle is costing more to operate. Oil needs either to be IN the "maintenance" of EACH / EVERY / ALL vehicles, or in the "supplies" for the shop. Otherwise the comparison of vehicle maintenance costs is somewhat distorted.

I agree that MD law does not apply sales tax to "labor," but does to separately-stated parts. If the "Oil Change" were a "contract price," with no separation of labor and materials, then no sales tax at all. But, in the situation of a 'contract price,' this DOES mean that the garage (vendor) would have/should have paid the sales tax when they bought the oil, filters, etc., since (1) they are the "final" stage in the flow of product from manufacturer to consumer where the oil, filters, etc., are specifically itemized and, (2) the oil, filters, etc., will NOT be separately identified on an invoice to the customer and, (3) those oil, filters, etc., items were not "purchased for resale" as separately identifiable.

I said, "not a capital investment (because they will not CONTINUE TO BE a working part of the vehicle)." Seems to be rather poor phrasing. Let's try, "not a 'repair part' affixed to the vehicle nor a capital investment (because they will not CONTINUE TO BE a working part of the vehicle)." Thanks,

Trucking industry. Motor Oil, gear lube, trans fluid, anti-freeze, etc. "Supplies" or "Repairs and Maintenance?" I have a client who is calling them "Repairs" and claiming Sales Tax Exemption with the vendor (and getting it) because they are designated for a specific vehicle. I am thinking they are "Supplies" no matter which vehicle they are intended for. My thinking is that these are items that even though are "becoming part of the interstate vehicle," they are consumables, not a capital investment (because they will not CONTINUE TO BE a working part of the vehicle). Comments? Thanks,

Client is applying for a home mortgage. Mortgage company, in the absence of a filed 2009 tax return (return is on extension), wants a "certified" copy of taxpayer's W-2s, and advises that I or taxpayer can take a copy of the W-2s to an IRS office and they will "stamp" the W-2s as "certified." (This follows mortgage company attempt to get a transcript of 2009 return from IRS, which failed since 2009 return has not been filed.) This "certifying" is a new idea to me. Two questions: 1. Can it be done? 2. Does it matter who takes the W-2s to an IRS office? Thanks,

As I read the regs, it appears that someone who is "totally, permanently disabled" can withdraw, regardless of age, without penalty. However, the "fine print" on form 5329 reads, as an exception, "Due to death or disability." Client is asking whether distribution needs to be BECAUSE of the disability in order to be exempt from penalty. My thinking is just to be disabled is adequate. He wants to buy a car, and expense totally unrelated to the disibility. Thoughts? Thanks.

This morning a client gave me a letter he received from IRS about 2007. Letter states: 1. "SSA has contacted you numerous times with no response." TP says he has received NOTHING from SSA about this. 2. There is discrepancy between amounts reported on forms 941s and W-2s for 2007. 3. FICA wages and Medicare wages agree. 4. Federal Income Tax Withholding does not agree (941s report $10,000+ in Federal Income Tax Withholding, W-2s, W-3 report zero Federal Income Tax Withholding. {The above reflect what is stated in the IRS letter received today.} Observations: 1. Nothing is stated regarding Wages for Federal Income Tax purposes (box 1 on the W-2), just wages for FICA and Medicare (Box 3 and 5 on the W-2). 2. Figures in letter do not agree at all with 941s or W-2s, W-3 that the taxpayer has on file for 2007 - and for that matter, the figures do not agree with 2006 or 2008. Gross wages on 941s and on W-2s, W-3 taxpayer has on file(W-2 Boxes 1, 3,and 5) are both well in excess of the amount shown in the letter). Federal Income Tax withholding on taxpayer's records are also in excess of what the letter states. Questions: 1. Why is SSA concerned (at all) about Income for Income Tax purposes? Why would SSA be concerned about Box 1 of the W-2, since SS is based on Medicare Wages, not Wages for Income Tax purposes? 2. Have any of you received such a "muddled" letter from IRS (that would give me some hint at source of problem)? Thanks,

The Apostle Paul said, "In ALL things give thanks." It certainly is easier when the news is good. We rejoice with you.

Thanks, but in the rollover manager, the option available is "Delete sold assets" and that option is already NOT checked??????? Any other ideas?

How can I program the software to continue to list items disposed of in prior years, rather than omitting them from the detail listing after the year of disposition? Thanks,

I just had a client call to inquire as to how much he could take out of his IRA this year, "tax free." He has the understanding that IRS has some "forgiveness" program this year for tax liability of IRA distributions. I explained the "normal" exceptions, but reminded him they don't apply to him because he is 84 years old - the penalties/exceptions for under 59 1/2 don't apply. Am I missing something about tax free IRA distributions this year? Thanks,

In reviewing a taxpayer's return for 2008, I saw on Schedule A the option to use "income tax" rather than "sales tax" - BUT the Preparer also added in Sales Tax on a vehicle. My reaction - you can only add sales tax on a vehicle, IF you chose the "sales tax" option and the table figure - that you cannot use income tax and STILL add the sales tax paid on a vehicle. Am I not remembering correctly? Hope everyone had a great holiday weekend. We did, 4 of 5 children at family get together. Just wonderful. (Fifth child has 10 of his own children and lives 6 hours away.) Thanks,

Have you addressed this subject in your Engagement Letter? If not, and even if you have, at $60.00, why is there any question? Pay it and get on with life. You may not prevent bad mouthing from this client, but refusing to pay it will certainly "complicate" the bad mouthing.