kcjenkins

I think you are wrong, although it would be logical to see it that way. Tax law is not always logical, of course. The law is pretty darn clear that the SOL does not start until a return is 'filed', and also that at SFR is NOT considered a 'filing'. It is a 'substitute for return', NOT a 'return'. And thus it can not be treated as if they have already filed. I would file an original return, if it were my client, and I would put the amount paid after the notice on the return on Line 65. Whether the SOL is an issue or not, at the moment, I want to start that clock!

If you can get a doctor to give you a letter stating that 'due to her health needs, she should be in a facility with around the clock care available' or some such wording, then you should be able to deduct part or all of the cost. Most often, the facility itself will have established what portion, under what circumstances, of their fees will qualify, and will give you that information in writing. Medical costs CAN include basic care, they are not just limited to 'medical treatments'. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Please note that when deducting the cost of hospital care, this includes amounts paid for meals and lodging. There is a list in Pub 502. Read the section on Lodging and on Nursing Homes. And keep in mind, if the basic reason for the person being in the home is due to a medical condition, which this question was based on, then it probably is deductible. That 'condition' can be mental as well as physical.

You have MY permission to discuss anything you want, Jack, as long as no 'flaming' goes on. :wub:

Men and women are not always speaking the same language.... 1. THINGY (thing-ee) ...For the Female: Any part under a car hood. ...For the Male: The strap fastener on a woman's bra. 2. VULNERABLE (vul-ne-ra-bel) ...For the Female: Fully opening up one's self emotionally to another. ...For the Male: Playing football without a cup. 3. COMMUNICATION (ko-myoo-ni-kay-shon) ...For the Female: The open sharing of thoughts and feelings with one's partner. ...For the Male: Leaving a note before taking off on a fishing trip with the boys. 4. COMMITMENT (ko-mit-ment) ...For the Female: A desire to get married and raise a family. ...For the Male: Trying not to hit on other women while out with this one. 5. ENTERTAINMENT (en-ter-tayn-ment) ...For the Female: A good movie, concert, play or book. ...For the Male: Anything that can be done while drinking beer. 6. FLATULENCE (flach-u-lens) ...For the Female: An Embarrassing byproduct of digestion. ...For the Male: A source of entertainment, self-expression, and male bonding. 7. MAKING LOVE (may-king luv) ...For the Female: The greatest expression of intimacy a couple can achieve. ...For the Male: Call it whatever you want just as long as we do it. 8. REMOTE CONTROL (ri-moht kon-trohl) ...For the Female: A device for changing from one TV channel to another. ...For the Male: A device for scanning through all 375 channels every 5 minutes.

You're welcome. It's amazing how often that mistake is made, and then you have to go back and do a corrected one after the executor goes to his or her preparer, and the issue of SE tax comes up.

But be sure you use box 3, not box 7.

Which is not likely to ever happen, although a few countries have changed their laws that way in recent years. But with us it's in our Constitution, so it's much harder to change. I think we have to rely on getting control of our borders, instead. That we could do in a very short time-line, if we really decided seriously to do so. And then we would have the choice of whether to let them in or not, in the first place. But it's going to take the PEOPLE insisting loudly and punishing those who vote against it, because those in DC have lots of other things they would rather spend our money on. The fact that the Senate even killed a simple amendment that would have said that FELONS could not get automatic visas says it all, to me.

That is what they are saying, although whether it's ready on time is anyone's guess. :wub:

Eli, I would not touch this one with a ten-foot pole, personally. This is someone who has admitted to you that he tried to claim children that he was not entitled to claim, and no doubt that SE income was intended to up his EIC. Now, he wants to reduce it, since that scam did not work. Unless he has good records to support the change, I think you would be smart to pass on this guy as a client. He's clearly willing to play fast and loose with the truth, if it gets him a better tax return. You know the IRS is on to him, so it's going to be a hard thing to do, to change the return to reduce the income, at this point. If you do take it on, get a hefty retainer up front, so that at least you don't waste a lot of time that you never get paid for. I'm betting that is why he did not go back to the other preparer.

And isn't that a typical IRS site posting, which instead of simply answering the question, directs you to another site to find the answer. If you use the link, go to page 60 of the pdf [which is page 56 of the document] to finally find the answer to the first part of your question. Well, sort of. .05 The schedule of user fees is provided in Appendix A of this revenue procedure. Appendix A is found at page 70. (1) User fee for a request for a determination letter from a Director. The user fee for each determination letter request governed by Rev. Proc. 2007–1, this revenue procedure. $275 The price goes up from there, depending on the issue involved.

We aim to please !!!!!!!

It's going to be done on a new short form called an epostcard, Jack. But as you say, not until the 2007 tax year, so we'll be filing them in 2008.

I do not know why it did not print all the pages. But try this. Go to the top of page 2, change the number in the box at the top, and then hit the print page icon. Then change the number in the box to the next page, and print that one, etc, until you have all the needed pages printed. If that does not work, post again and I'll try to come up with another solution.

Since he moved during the year, I would work the return both ways, as a full year resident, and as a part-year resident and see which works best for him. He could file either way. Of course, he qualifies to file MFJ either way. If you file them as a PY resident, you complete the Itemized deductions for the full year, and the program will take it from there. AR calculates the tax on the total income, then takes the AR percentage and applies that to the tax. The AR interest, shown in col 3 should only include the amounts paid while he was still in AR, ditto for other income sources. Attach a copy of the Fed Sch D showing the exclusion, but if that is the only Sch D item, you don't actually need the AR Sch D. But it should automatically be added by the software, because there is a federal D. However, it will be blank, if that excluded sale is the only thing on the Federal. Leave it in the return, but do not force anything on to it. The software is handling it correctly. Did I cover everything?

This question has come up several times recently, and while the consensus was that it should be a capital gain item, we had no clear cite. IRS recently issued PLR 161356-05 available at http://www.irs.gov/pub/irs-wd/0724012.pdf. While it can not be cited, this ruling clearly lists the authority that they used to reach the determination, which should give us a clear map to cites to defend the reporting of the settlement as a capital gain item.

Ditto. By the way, Taxbilly, we are hereby designating you to be the Official Birthday Announcer for the board, a special position we just started! You official uniform and pom-poms will be in the mail shortly! KC

A lecturer, when explaining stress management to an audience, raised a glass of water and asked, "How heavy is this glass of water?" Answers called out ranged from 8 oz. to 20 oz. The lecturer replied, "The absolute weight doesn't matter. It depends on how long you try to hold it. "If I hold it for a minute, that's not a problem. If I hold it for an hour, I'll have an ache in my right arm. If I hold it for a day, you'll have to call an ambulance." "In each case, it's the same weight, but the longer I hold it, the heavier it becomes. " He continued, "And that's the way it is with stress management. If we carry our burdens all the time, sooner or later, as the burden becomes increasingly heavy, we won't be able to carry on. " "As with the glass of water, you have to put it down for a while and rest before holding it again. When we're refreshed, we can carry on with the burden. " "So, before you return home tonight, put the burden of work/life down. Don't carry it home. You can pick it up tomorrow." "Whatever burdens you're carrying now, let them down for a moment if you can. Relax; pick them up later after you've rested. Life is short. Enjoy! " And then he shared some ways of dealing with the burdens of life: 1. Accept that some days you're the pigeon, and some days you're the statue. 2. Always keep your words soft and sweet, just in case you have to eat them. 3. Always read stuff that will make you look good if you die in the middle of it. 4. Drive carefully. It's not only cars that can be recalled by their Maker. 5. If you can't be kind, at least have the decency to be vague. 6. If you lend someone $20 and never see that person again, it was probably worth it. 7. It may be that your sole purpose in life is simply to serve as a warning to others. 8. Never buy a car you can't push. 9. Never put both feet in your mouth at the same time, because then you won't have a leg to stand on. 10. Nobody cares if you can't dance well. Just get up and dance. 11. Since it's the early worm that gets eaten by the bird, sleep late. 12. The second mouse gets the cheese. 13. When everything is coming your way, you're in the wrong lane. 14. Birthdays are good for you. The more of them you have, the longer you live. 15. You may be only one person in the world, but you may also be the world to one person. 16. Some mistakes are too much fun to only make once. 17. We could learn a lot from crayons. Some are sharp, some are pretty and some are dull. Some have weird names and all are different colors, but they all have to live in the same box. 18. A truly happy person is one who can enjoy the scenery on a detour. Have an awesome day and know that someone has thought about you today!

I'm so glad that we were able to help, Margaret. We will loof forward to the update when you get us one.

Best wishes. Hope you have a great day.

Well, that is one carreer change I can check off my list! :P

As I read Ltr. Rul. 200521003, I would deduct the computer. Nor would I restrict the child's use of the computer, as that is rather nit-picky, when the whole point is to get the child to use the computer to help the child overcome the dyslexia. The more the child uses the computer the better, since the doctor has prescribed this as a remedial therapy.

Ditto

I see no reason to split the billing unless you just want to. You should bill them for your time, and for your knowledge, so even if you arrive at your fee by using different rates for different types of work, I see no benefit to either you or them by breaking id down for them. it's just something to cause them to wonder what the difference is. Or for some anal-retentive member to argue about the allocation between the different allocations. Serves no purpose that I can imagine. Watch out for those beers, they can make you too happy if you're not careful! Or give someone a reason to argue that you billed too many hours, because you were drinking beer instead of working!

I fixed your topic title for you Pacun.

While you are welcome to 'lurk' if you wish, we appreciate all who jump in and share their experience. This give-and-take is a benefit to all, everyone learns things from it. And I really do not think anyone risks anything by putting at least their state in their profile, and putting in more info can let others know who to ask, for example, with a specific 'regional' or 'state-related' question.