Dan

You can attach a PDF copy of the KS return to the OK efile.   

What are the steps in ATX program to do this?  

Question:  How do you e-file the Federal return as well as the Kansas and Oklahoma returns in ATX?  The filer lives in Oklahoma.  In the past, I have only e-filed the federal return.  I have sent the Kansas and Oklahoma returns by mail.  The reasons for this is below: 

Kansas requires a copy of the Federal return be sent when filers address is outside of Kansas.  Nothing I see when you create the Kansas return in  ATX.

Oklahoma requires all returns (Oklahoma, Federal, and Kansas) be sent.  (It says below the 1040 will be included but nothing about Kansas.)

The tax program (ATX) says when you create E-file

Federal 1040

Kansas

Oklahoma (a copy of the Federal 1040 will be included with the Oklahoma E-file.)

Question:  If you are preparing a return for a non-resident of Kansas and the person receives a KPERS retirement benefit each month from Kansas what lines do you put the KPERS benefit on Schedule S, (Part A and Part B).  

I would say you put the KPERS Benefit on Lines A11, A17, and A18 on Schedule S, part A

I am wondering do you also put the  KPERS Benefit on Lines B3 and B20 of Schedule S, part B

Looking for someone that does a non-resident Kansas return.

Error:  I believe there is an error  in the ATX program because it does not subtract the nontaxable distributions on Form 8606 Line 12 from the amount on the Schedule OK 511-A Form,  Line 6.  On Schedule 5ll-A, line 6 I have $15,392.  On Form 8606, line 12 I have $370 of nontaxable distributions.  So rather than $15,392 on OK Schedule 511-A it should be $15,022.  

Question:  Can you just override the incorrect amount and put in the correct amount even though it shows up in red before you e-file the return?

Danrvan:  Box 3 is the gross sales to the COOP.  

  I read this article from Clifton Larson Allen in Farm Tax Network which said, "The  IRS is reviewing individual income tax returns to determine if income reported on Form 1099-PATR has been reported by the taxpayer.  Taxpayers selling product to cooperatives may find the cooperative reporting those sales as Per Unit Retains."    That seems to say to me that Box 3 would be reported on line 2 on schedule F.

It looks to me like box 7 is used to calculate a reduction of QBID for the patron on FORM 8895-A.   (Where do you put this on the form?)

I have a 1099-Patr in my possession that has these amounts:

Box 1:  Patronage Dividends = $2537.31

Box 6:  Domestic Production Activities Deduction = $3215.10

Box 3:  Per Unit Retain Allocations = $134577.50

Box 7:  Qualified Payments = $134577.50

There is no 1099-Patr in the ATX program so where do you enter the amounts above?  I know where you enter Box 1, but where do you put Box 6, 3, and 7?

Looking for your early reply

What is interesting here is that the amount in box 3 and box 7 is the same amount as gross farm wheat sales.  It is not patronage dividends because the patronage dividends is in box 1 as shown above.  Patronage dividends goes on line 3a and 3b on schedule F.  Crop sales goes on line 2.  I still don't know how to take care of Box 6, 3, 7.

I am thinking that maybe Box 7 "Qualified payments should go on Schedule F, line 2."  

I have a 1099-Patr in my possession that has these amounts:

Box 1:  Patronage Dividends = $2537.31

Box 6:  Domestic Production Activities Deduction = $3215.10

Box 3:  Per Unit Retain Allocations = $134577.50

Box 7:  Qualified Payments = $134577.50

Question:  Do you need to do anything with boxes 6, 3, and 7 if taxable income is less than $315,000?

At the top of form 8903 it says in red letters:  "Note:  DPAD has been repealed for tax years beginning after 2017.  Review form 8903 instructions before filing with your return."  

Yes, it is a 2019 farm return.

I have a 1099-Patr in my possession that has these amounts:

Box 1:  Patronage Dividends = $2537.31

Box 6:  Domestic Production Activities Deduction = $3215.10

Box 3:  Per Unit Retain Allocations = $134577.50

Box 7:  Qualified Payments = $134577.50

There is no 1099-Patr in the ATX program so where do you enter the amounts above?  I know where you enter Box 1, but where do you put Box 6, 3, and 7?

Looking for your early reply

Question:  When will form 8606 (Nondeductible IRAs) be finalized?  Not having that form correct hinders the Oklahoma return on schedule 511-A6

It does say Draft on the 8606 but was just wondering.

Thanks for your replies.  That is what I thought was the correct interpretation of the rules.

I read one place that Bank interest is only taxable to your State of residence, not State where the bank is located.  Is this correct?

Question:  If you earn interest from a bank account in Kansas but you are a resident of Oklahoma, what State taxes that interest?  Kansas or Oklahoma?  I read in the Kansas Individual Income tax booklet on page 19 "Income received by a nonresident from Kansas sources does not include income from annuities, interest, dividends...(such as bank accounts, stocks or bonds) unless earned by a business, trade profession or occupation carried on in Kansas..."  

Can someone explain the words in bold above?  Thanks!

What type of trust is this:  "Upon the death of one of the Grantors, the trustee shall hold the rest and remainder of the trust estate as then constituted for the use and benefit of the surviving Grantor.  Trustee shall distribute all the income and so much of the principle to the surviving Grantor as the surviving Grantor shall direct in writing to the trustee....?

Do I need to apply for a new EIN if that is the wording above?

Does anyone have examples of a grantor trust and an example of one that is not a grantor trust?

Thanks for your information!

I don't know for sure what type of trust it is.  It says in the trust these words:  "as Granters and as Trustees, of The John Doe and Mary Doe Trust."  It goes on to say, "The Grantors declare that they are married and that they have ……………  Many paragraphs of the trust begin with the words:  "The Grantors hereby....

How do you tell what type of trust you have?

Question:  So if it is a grantors trust, would you need to get an EIN, Trust number after the husband dies?

Question:  If the wife has an EIN for her business (Schedule C) and her husband dies, does she need to file for a new Tax ID number (EIN) number?   They have a trust in their names.  Can she use her business EIN number,  or must she file for a new EIN number or trust ID number?  Thanks for your early response.

Thanks to all your responses.

Thanks for all your responses.  The reason I have not responded back is because I was looking for a new computer, one that had windows 10.  We need windows 10 now in order to install ATX program for 2019 tax year. 

The contract that I received had the words (Personal Property Sales Agreement).  It was a farm machinery sales agreement with no money received in 2018.  Money was to be paid in 4 years with the first payment in 2019 and the next payments in 2020, 2021, and 2022.  No interest was or will be received on this sale.

Question:  Do you still think form 6252 should be used or can you use form 4797 since this is sales of business property?

This property was used in farming operation.

To the above question, no 1099 and etc. has been received or given and I doubt if one is ever received or given.

Question:

On November 1, 2018 a personal property sales agreement was made whereas the seller agrees to sell to buyer and buyer hereby agrees to purchase from seller the described farm property at a total price of $200,000.  The payment of that $200,000 was to be given to the seller over 4 years with first payment starting on July 1, 2019 and the next payments on January 1 in 2020, 2021 and 2022.  The payment each year for those 4 years would be $50,000.  

My question is:  What is the proper way to report this income?  Can you report the income from the sale over 4 years?  Thank you for your reply.

Thanks for the good information!!!

Question:  How do you amend a 1040X return if the only change you are making is that you are changing someone can not claim you as a dependent to someone can claim you as a dependent?  On the original return you did not mark the box (someone can claim you as a dependent).  You should have marked the box but you didn't.  Where on Form 1040X does it give for changing the above question?   

Question:  If the parents buy a car for their child for $4500 and the car is titled in the child's name who is a full-time student, can the parents include that as a part of parents support in figuring whether they can claim the child as a dependent?