Jump to content
ATX Community


  • Content Count

  • Joined

  • Last visited

  • Days Won


Posts posted by DANRVAN

  1. There is not enough information given.

    Was an FMV assigned to the goodwill on date of transfer eight years ago greater than basis of contributing partner?

    If so, was amortization properly allocated per reg 1.704-3(b)?

    Assume post 1993 transfer.

    No related parties?

  2. On 11/20/2020 at 7:59 AM, Pacun said:

    you have the form showing 0 income and a few hundred dollars withheld

    If that were the case you would have income for the amount of withholding.

    Let's say the gross was 2,000 and 200 was withheld for federal (disregard any medicare w/h) leaving 1,800 to deposit in the bank.

    If 1,800 was returned and 200 left as credit for decedent, then reporting would be income 200 and federal withholding 200.

    • Like 2
  3. 5 hours ago, jasdlm said:

    SS was deposited in Jan 2019 and then reversed, but withholding was sent to the Feds.

    I am not sure if I am following you on this.  

    If SS was deposited in decedent's bank account and then returned to SSA, then why would estate have a claim on withholding.



  4. 6 minutes ago, Margaret CPA in OH said:

    and it still shows held.

    There is one more step you need to take.

    When you are in e-file manager, check the held file, then go to the upper left hand E-FILE tab and click on release marked returns.

    Then you should find the return in "created returns" section.

    • Like 1
  5. 1 hour ago, Margaret CPA in OH said:

      I think I will wait about another hour then send state. 


    1 minute ago, Margaret CPA in OH said:

    So no hope there.

    You might try support, but call now, they close in five minutes, they walked me through the process and it worked.

  6. On 11/10/2020 at 8:16 AM, DANRVAN said:

    Case law back that up.


    T.C. Summary Opinion 2008-11  "Mr. Lease’s costs for daily transportation outside of his metropolitan area where he normally worked are deductible within the meaning of Rev. Rul. 99-7, 1999-1 C.B. 361."

    This was a case where the taxpayer drove home every night.

    This position is also supported in Pub 463:

    "If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance."


    "If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area."

  7. On 11/6/2020 at 8:10 AM, TaxmannEA said:

    I'll be looking for a cite

    It sounds like the appeals officer agrees that your client has allowable travel but is confuses on what is allowed.

    You might show her that his mileage is allowable per table 1-1 of Pub 463.  I would stay away form court cases at this point.

    On 11/6/2020 at 8:10 AM, TaxmannEA said:

    . I believe that the mileage is allowable as it was figured from his regular business location (the hiring hall) to the temporary remote locations

    That is not totally correct.  Neither the IRS or case law recognizes the hiring hall as his regular business location.

    His regular business location is the general area where he normally works, whether it be 1 mile 5, miles, 10 miles or 50 miles from his residence.  It can also be the metro area he lives in.

  8. 1 minute ago, DANRVAN said:

    If he is temporary working away from his regular work area (metro area) then mileage is deductible regardless of whether he comes home at nights.

    Case law back that up.


  9. 23 hours ago, cbslee said:

    If he goes home home and returns to the same site, I believe that mileage is considered to to be commuting.

    If he is temporary working away from his regular work area (metro area) then mileage is deductible regardless of whether he comes home at nights.

    However, if he comes home at night meals are not deductible.

  10. On 11/6/2020 at 11:10 AM, TaxmannEA said:

    . The original preparer took mileage to and from the work sites as well as lodging and M&IE. The revenue officer is OK with the lodging and meal allowance, but she has it in her head that the mileage is commuting.

    What she is saying does not make any sense.  Since she is allowing meals and lodging then she must be in agreement  that the work sites were temporary and away from the taxpayer's regular work area; therefore travel expenses are allowed per section 162(a)(2).

    So why is she limiting allowable travel expenses to meals and lodging and disallowing the basic expense of transportation?


  11. 23 hours ago, Eric said:

    Do I still qualify for the deduction?

    Only for the percent of use for your Free Lance business that you are doing as a nonemployee.

    As cbslee  pointed out, you can no longer deduct the portion related to employment due to TCJA.

    Your continued use an an employee does not trigger the exclusive use disallowance.

    Reg 1280A-2(g)(1) explains that exclusive use means the office cannot be used for nonbusiness purposes.  Therefore you still meet the exclusive use test even though your employee use is no longer deductible since it is not considered personal use.

    What you need to do is allocate the amount of time spent in your office for your free lance business and deduct that portion.  

    ATX has a window for inputting the percent of each business.

    • Like 5
    • Thanks 1
  12. 1 hour ago, Medlin Software said:

    Most TP's who ask are not in a high enough bracket where the extra taxable covers the time spent researching.

    So your response to client in OP would be......"I don't know"......"I haven't kept up on that topic"..."it is cheaper for you to add to wages than to pay me five minutes to research"....?   Or maybe employee's tax preparer will catch it and get back to you.

  • Create New...