DANRVAN

4 hours ago, ILLMAS said:

I thought it was going to be the 21st.

ATX shut down transmissions at 7:59 pm eastern time on the 18th. 

2 hours ago, Margaret CPA in OH said:

Here's hoping they get accepted!

Mine are showing accepted by federal and state.

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.

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.

I have submitted some in the last couple of hours but not personally sweating it because these were tardy clients.

Also checked with ATX and said final transmissions must be made by 7:59 PM eastern time today.

Tips are part of payroll cost as defined by CARES ACT section 1102(a)(1)(I)(aa)(BB).

47 minutes ago, Max W said:

The husbands return can not be amended

Why?

I have recently filed an amended return where husband filed separate and wife did not file.

Husband had a balance due which was mostly offset on amended return by wife's business loss.

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."

and

"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."

2 hours ago, Lynn EA USTCP in Louisiana said:

ATX posted their last day to accept EF individual returns is 11/18. 

I was told all transmissions must be final by 5:00pm eastern time.

1 hour ago, jklcpa said:

Possibly allowing for time to correct rejects.

2 minutes ago, JCPeters said:

If we amend, tax owed goes down to about 1k before interest and penalties.

And there will be no late filing penalties.

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.

11 hours ago, jklcpa said:

The actual filing date allowed for amended returns is the later of 2 years after payment if taxes are owed or 3 years from the filing date.........

While that is the timeline for filing for a refund, I am not aware of any cutoff for filing an amended return for whatever other reason the taxpayer has in mind.

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.

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.

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?

21 hours ago, Medlin Software said:

Small separate desk for the 9-5 work.  Can be in the same room as the home office space, but the sqft must not be counted towards the home office usage.

Do you have reference to back that up?

21 hours ago, cbslee said:

So the question is if you use the same space for both functions, have you blown the "exclusive use test" requirement?

He is okay per Reg 1280A-2(g)(1).

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.

1 hour ago, Medlin Software said:

anything which can maximize taxable pay up to the SS limit is not a bad thing.

So we have a responsibility to maximize SS vs minimize income tax for client's employees?

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.

21 hours ago, Catherine said:

has in his notes that half is deductible.

If it was only that easy!

Actually the year of donation deduction is the  dollar amount of the initial contribution less the present value of the annuity distributions back to the donor based on life expectancy.

17 hours ago, Abby Normal said:

it doesn't cost the employee anything to use their personal phone

That does not appear to be a limitation by the IRS per the memo in regards to reimbursements.

Notice 2011-72

_ResourcesAndTools_hr-topics_compensation_Documents_sbse-04-0911-083 (1).pdf       

The notice is 2011-72 and the memo is attached as pdf above.

The memo directs examiners to follow the same business use criteria of employer provided cell phone (per the notice 2011-72) in situations involving reimbursements to employee's for business use of personal cell phones.

The memo states that the reimbursement for business use should be done in a reasonable manner.

Given all the potential business applications of a cell phone, $20 sounds reasonable based on fact and circumstances. 

15 hours ago, Corduroy Frog said:

regular monthly stipend would make this taxable.

So you are not aware of the 2011 IRS Notice that pertains to employer provided cell phones and the related IRS memo that extends business use provisions of the notice to reimbursements of employee cell phones?  I do not have time to post details now.

18 hours ago, Corduroy Frog said:

Is there a "safe harbor" dollar amount where such a stipend crosses a threshold from deminimus treatment into taxability??

Suggest you review Reg. Section 1.132-6(b) and note reference to frequency.