Catherine

Yes it can go as a PDF attachment. Please note that in my experience, the IRS "loses" Forms 1310 and 56 the first two or three or four times you file it - even when it's on the list of e-filed forms or attachments! To the point where I'm convinced the "you did not send" is a form letter generated to give them more time to deal while making you think you messed up.

Not too bad here. I am vacillating between feeling like "I've got this under control" and "Oh dear Lord how am I even going to get extensions filed in time!" This is my crunch week to finish up. As of next Monday, I do nothing else until everyone outstanding is on extension. Then I get back to work with all the pressure off. I am finally learning, as I try to ease into retirement, that I cannot allow myself to care more about people's taxes than they care. I still do my best, but don't let myself get turned into a pretzel for people who can't be bothered. And I go see my granddaughter (and daughter and son in law) every week for a couple of hours.

Anyone here in Georgia accepting clients? Friend-of-a-friend contacted me looking for help for next year. Accepting new clients is kind of antithetical to trying to retire, so before I answer the gentleman I thought perhaps someone here is looking for a client who is at least in the same state. Couple, she has/runs an S-corp, he has a W2 and does some light coaching on occasion. PM me if you'd like more info or want me to point these folks to you. TIA, Catherine

MA has contradictory requirements. They want the portion of wages earned in MA (by which they then allocate state exemptions) and then they throw a hissy fit when total state wages exceed MA wages. Plus you have to adjust FICA tax (Line ... 14 or 15 of MA Form 1 NR/PY) to what was attributable to MA wages only.

I'm glad you enjoyed my little offering.

Go ahead and share it, and attribution is fine. Yes, on occasion, the muse strikes, and it all just flows without effort. It struck this morning and off I went!

Sent the above to a local colleague, who replied, " Simplexity or Complexity? To be or not to be" To which, in a fit of poetical contemplation and with deep apologies to old Will, I responded: "To be, or not to be, that is the question; Whether 'tis nobler in the mind to suffer The slings and arrows of contradictory tax laws, Or to take arms against a sea of IRS auditors And by opposing, end them. To file - to comply, No more; and by comply to say we end The heartache and the thousand natural shocks That 1040 presentations are heir to: 'tis a consummation Devoutly to be wish'd. To file, to comply; To comply, perchance to amend - ay, there's the rub: For in that compliance of amending what penalties may come, When we have shuffled off this tax filing season Must give us pause - there's the respect That makes calamity of so long a career."

Husband has a consulting business but for 2022 all he had was expenses; no income (too busy with new baby and cross-country move, but kept up web site and webmail). Does that count towards a filing requirement?

I sent out two copies of an estate income return, Priority Mail, about two weeks ago. One to the executrix and the other to her brother (co-executor). One is in NH and the other in CA. I'm in MA and can drive to the NH location in about 90 minutes. Both packages arrived the same day - within an hour of each other! - a week after mailing.

Way more than $300 - depending on complexity, up to about $600.

We have had two funny adventures, though. 1. Sent an electric toothbrush to the manufacturer for warranty service (non-user-replaceable battery), Priority Mail from MA to VA. It went to Puerto Rico, back to NY, then to Atlanta, then to VA. 2. First class mail years ago. Sent a birthday card to a friend from central MA to a town SE of Boston - about an hour's drive away, a week ahead of the birthday. It arrived three weeks after my friend's birthday, was postmarked Schenectady, and had boot-prints on the envelope. We still chuckle about that one.

A local group here some years ago sent out ~1,000 pieces of 1st class mail to their affinity/mailing list. Less than two dozen ever arrived; the rest were completely lost. They asked for an investigation and were told "we can't find them," and they never showed up in the regional sorting facility (that takes pictures of every piece of mail they process). My guess is they'll show up in some creek or abandoned apartment of an "overworked" mail carrier.

@Margaret CPA in OH and @Jim Oh Bkkr - what about a couple who lives in an unincorporated area? Do they still owe the "city" tax for the city of their official address, even if they're in an unincorporated locale?

How so? I still run QB 2019 on one of my machines and it runs. Won't do bank imports (won't even import downloaded files, curse them) but runs just fine. Do you mean the 64-bit part?

Many thanks to all and I'll check the site (think I already looked at it, but I'll check again) as well as the apportionment schedules/forms. This is a young couple with a passle of kids; mom did some online tutoring a year or so ago but with a new baby (expected then arrived) she did nothing of the kind in 2022.

I've gotten a number of pieces of mail in USPS "body bags" with the tattered remnants of the original item torn, stained, and bedraggled, over the years. Not tax documents, though. I recommend Priority Mail always (and charge for it) but your client might want to file an Identity Theft Affidavit form, just in case.

Personally I have no issue with 64-bit Windows, my argument would be if they turn access to the program off after 3 years.

Hi folks, I have a client who moved to Ohio in Q4 2022, and I haven't done an Ohio return in over 15 years. Are there any gotcha's I need to look out for? From the lists I have he's at least not in a town with local taxes. Any pointers or things to watch for would be greatly appreciated.

Thanks to all who chimed in!

That was my thought, @DANRVAN - take the deductions on the 1041, but leave them off on the state return. Attorney fees, mainly.

One is a Massachusetts 706-equivalent ($1M exclusion in MA not the federal $11+M), and estate income 1041. Sorry that I was not clear, @Sara EA - it was clear in my head!

She's 11 already! Wow; time doesn't merely fly - it evaporates.

Actuaries are the math people without the personality to be economists. Or even undertakers!

What to do? Estate income tax returns, lots of pieces remain to be tidied up before the thing shuts down. The estate expenses were used on the MA state estate tax form as deductions, but there was no federal estate tax. Is there any reason I cannot take these expenses at the federal level for the estate income return? I could see that using the estate expenses on the state's estate income tax form might be considered double-dipping on the expenses, but even then to pay income tax on income that was properly used to pay estate expenses seems odd as well. Had those expenses been paid out before the estate return was filed, I'd have taken them without blinking. Am I over-thinking this? (Yes, I am over-thinking this, and have over-thunked myself into complete confusion!) I've been all over the MassDOR (useless piece of garbage) site and found nothing germane.

Many thanks to all of you!