GLGACCT

See attached link from the IRS https://www.irs.gov/businesses/small-businesses-self-employed/lost-or-misplaced-your-ein Your client will have to call

It depends on the area of the country and checking the model number to see if it is energy star efficient. Click on the link provided in the previous post above. Right above filter your results, find your climate zone it will say click here. Enter category, state and county. Once you know your climate zone it will also provide the energy efficient criteria for that zone. Next select skylights in this example and look at the brands listed. Once you find the brand, click the link for more info, this brings you to a different website and you will see a list of model numbers and what zones are energy efficient. You can also go to the manufacturer's website as well. Some certificates can be printed from the energy star site, others you need to go to the manufacturers site.

Try this website make sure you pick the right climate zone: https://www.energystar.gov/most-efficient/me-certified-windows/results?is_most_efficient_filter=Most Efficient

Thank you. I have passive selected. I may try duplicating a return in 2023 to see if it is isolated to 2022 ATX.

In this estate there are dividends with foreign taxes withheld and stock sold at a loss. There will be a net loss to the estate. Using 2022 ATX as it is a fiscal year. Received a red error message: Form 1116 Schedule B must be attached as a PDF; create the PDF, then from the E-File menu select Attach PDF. Schedule B looks to be correct and has the correct carryforward into the following year. Any ideas as to why this error message?

See attached link below the requirement is more than one-half of the cost of maintaining the household https://www.irs.gov/faqs/filing-requirements-status-dependents/filing-status Second FAQ: Question: If the parents of a year-old child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household? Answer: No, only one parent may claim the child as a qualifying child to file as head of household. To file as head of household you must furnish over one-half of the cost of maintaining the household for you and a qualifying person. Therefore, only one of the parents will have contributed more than one-half of the cost of maintaining the household and be eligible to file as head of household. If a child is a qualifying child of both parents, there is a tiebreaker rule to determine which parent may claim the child. See Publication 501, Dependents, Standard Deduction and Filing Information for more information.

Read section 1.121-1(b)2: (b) Residence—(1) In general. Whether property is used by the taxpayer as the taxpayer's residence depends upon all the facts and circumstances. A property used by the taxpayer as the taxpayer's residence may include a houseboat, a house trailer, or the house or apartment that the taxpayer is entitled to occupy as a tenant-stockholder in a cooperative housing corporation (as those terms are defined in section 216(b)(1) and (2)). Property used by the taxpayer as the taxpayer's residence does not include personal property that is not a fixture under local law. (2) Principal residence. In the case of a taxpayer using more than one property as a residence, whether property is used by the taxpayer as the taxpayer's principal residence depends upon all the facts and circumstances. If a taxpayer alternates between 2 properties, using each as a residence for successive periods of time, the property that the taxpayer uses a majority of the time during the year ordinarily will be considered the taxpayer's principal residence. In addition to the taxpayer's use of the property, relevant factors in determining a taxpayer's principal residence, include, but are not limited to— (i) The taxpayer's place of employment; (ii) The principal place of abode of the taxpayer's family members; (iii) The address listed on the taxpayer's federal and state tax returns, driver's license, automobile registration, and voter registration card; (iv) The taxpayer's mailing address for bills and correspondence; (v) The location of the taxpayer's banks; and (vi) The location of religious organizations and recreational clubs with which the taxpayer is affiliated.

From the IRS website: https://www.irs.gov/help/irs-document-upload-tool Under more info, it seems like it is only for a few forms. Also, there is a video link for instructions.

You do not report an amount like you do on a NJ-1040X. You need to take the corrected return less the previously filed return to come up with the new amount due. My guess is that NJ will add the two payments together which will equal the corrected return.

Tom, I believe you have to paper file, as you need to send in all the supporting documents, even for items not being amended. I believe when you amend the NJ 1040NR it show the total that should be paid or refunded as if the amended return was the correct return. You may need to net the two returns together to get the correct payment or refund amount.

Tom, see instructions on the bottom of page 33 of the NJ 1040 NR instructions. Use the 1040 NR and check Amended on the top of the return. https://www.state.nj.us/treasury/taxation/pdf/current/1040nri.pdf

Had the error in January for a 1041. See below, also, there is some information from the knowledgebase. Ended up mailing the 7004. Have not efiled the initial return yet.

I email the jpeg file to myself and open Kofax Standard PDF. You can just drag the jpeg file from the email to Kofax and it will automatically convert the image to a PDF. Usually works, just a few extra steps.

Thank you both for the replies.

Printed return with Federal Client Letter, with Federal Estimates, State Client Letter and State Estimates combined. Client wants to pay estimates via Direct Debit. On the State Estimated Letter it says: There is no payment due for the 1st through 4th installments. Yet coupons are attached with payments and on the E-file tab all looks correct. Changing to mail option, the State Client Estimated letter is correctly spelled out. Federal estimates print correctly with Direct Debit: The first payment in the amount of $XXXX is due on April 18, 2023 (electronic payment). Is there a check box somewhere that I am missing for State?

Thank you for the replies. On this estate, previous returns have been filed and this will be the final return. The executor wants to file the tax return and mark it final as to avoid any future problems. There is only one item of income to be received and little to no expenses, as this estate has been open for a few years. When marking the return as final, the income becomes distributable via a K-1 and the sole beneficiary/executor will pay tax on the income. Prepared a few 1041’s, in the past but all have been over $600, never had one under $600 in the final year. This estate is under the minimum threshold to file, but it’s the final year and a distribution of cash will be made to the sole beneficiary. The $600 threshold is tripping me up. If TP wants to file a final return, is the income fully taxable to the beneficiary via K-1 as the estate is terminating regardless of the $600 threshold or do you override the return inserting the $600 exemption even though the exemption is not allowed in the final year, but the return is under the $600 threshold (have not come across any examples that this is allowed) or is there another way to finalize that I am missing?

Will be filing a short tax return to wrap up an Estate, the income will be under $600. On a final return the income would be passed to the beneficiaries via a K-1 and the exemption of $600 will be lost. However, this estate is under the minimum threshold to file, but it’s the final year and a distribution of cash will be made to the sole beneficiary. What is the correct way to file the final return?

Lawyer elected a calendar year on the SS-4 for a Decedent's Estate 1041 rather than a fiscal year. Knowledgebase has the following info: e-file Rejection: F7004-904-01 - "Form 7004, the tax year ending date ("TaxPeriodEndDate" specified in..." in an 1120, 1120S or 1041 return. Full Rejection Text "Form 7004, the tax year ending date ("TaxPeriodEndDate" specified in the "ReturnHeader") must match the data in the e-file database unless one of the checkboxes in Line 5b - "Initial Return", "Final Return" or "Consolidated return to be filed" is checked." Resolution This can occur when your client is filing as a calendar-year filer, but the IRS has their Employer Identification Number (EIN) on-file as a fiscal year filer, or vice versa. Check your input to confirm that the fiscal year end date is correct. If it is, contact the IRS at 1-866-860-4259. Confirm the fiscal year date they have on record matches what you have on file. The fiscal year is correct for the decedent, the SS-4 incorrectly shows a calendar year. Should line 5b Initial return be checked as that is for a short year in order to e-file the extension and if so will any other complications arise when the return is finally submitted or is there another way to correct this issue?

The correct citation is § 1.6107-1(b)

From IRB 2012-11 8. Retention of Records Proposed §1.6695-2(b)(4)(ii) required that a tax return preparer must retain the records described in §1.6695-2(b)(4)(i) for the period ending three years after the later of the date the tax return or claim for refund was due or the date it was filed. All tax returns for the LLC's should be kept by the company permanently, not by the preparer. You may not want to volunteer any additional information as others have mentioned.

This is what Abby was referring to: However, it can be done but will take some effort and may not be worth the time involved, because Kofax interprets those fields as a text field, those fields need to be deleted including the boxes themselves (otherwise you have a check box within a box). Then the check boxes or radio buttons will need to be inserted for each line and formatted for appearance. There may be other ways, but again may not be worth the time involved when you can mouse over the existing box and place an x.

Thanks for the informaton. To clarify the executrix is a beneficiary along with another sibling. Each beneficiary wanted a house, travel was required to both states in order to settle the estate. However, the executrix's inherited house was damaged in the storm and was in the process of being deeded over to her. While still in the Estate at the time of the storm, it is technically hers.

Out of state client is settling her father's Estate, she needed to travel two different states. Is mileage tax deductible on the 1041? Also, one house was damaged in the recent storm, and she needed to travel once again to another state, would that also be deductible as the house has not yet been transferred out of the Estate?

That is the one, I am on a slightly older version. I believe there is a free trial on the Kofax website if you wanted to demo it first.

Just looked again at the site it only gives town and state no address or telephone.