Catherine

Thank you, Becky. As for Mass and the partnership -- in some ways, Massachusetts is very "stone-age" about partnership returns. The whole form is not well thought out (which could itself be a catch-phrase for the state government). I'm not sure if you'll be able to e-file if you make that adjustment, but Massachusetts should accept it just fine. You can always add a Form TDS (taxpayer disclosure statement) explaining what you did and why. Catherine

Heartbreaking for you, but not for her. Aunt Mary was sharp as a tack right to the end (when she was awake). Knew what was going on, who was there -- just too frail to do much of anything about it at all. In the end, I'm not at all sure which way is preferable. Not that any of us really get a choice in which way we end up. My return sympathies to all of my friends here at the forum who have lost someone in the recent past. Sometimes it's a relief; sometimes a shock (sometimes both). But it's never easy. Catherine

Many thanks to all, and I have passed your good thoughts and wishes on to my cousins (Aunt Mary's kids). Catherine

That's what I thought -- but thank you for the confirmation! And obviously I survived the birthday party. A dozen kids in all, and the noise level got quite high at times! But they're all really good kids -- just boisterous. Catherine

What a cutie pie! Actually, both of them!

First see if you can get a spreadsheet of the transactions. If so, you can format that spreadsheet for import. Then you can e-file. Doesn't answer your question except sort of sideways.

First let me say that I'm an idiot to be attempting this while there are 9 teenagers in the next room having a birthday party (my 16-year-old). Client is in a master's degree program. Employer pays/reimburses for tuition. That amount gets included in paycheck and taxes are deducted. Since this is a _taxable_ reimbursement -- is the client eligible to deduct tuition & fees? I've been round and round in my head so many times that I'm dizzy (first to get straight what actually happened, which leads to this question), and can't come up with the answer. TIA, Catherine

Tom -- It sounds logical and reasonable -- therefore it's probably not acceptable. But if there's no further guidance available, I'd sure try it. Maybe want to warn the client, in case it's rejected. Catherine

I give credit to Michael Graham, radio host here in the Boston area.

A CPA I worked with years ago taught me to do it differently, and I've never had one of these questioned. Prepare the 1040X, plus the new return. have the client send in a stack -- the 1040X, the new return, marked and highlighted "As Amended", then the original return, marked and highlighted "As Originally Filed". He said that way they have all the data they might need. He never had one of these sets come back with requests for more details, and neither have I. But it is a bit more work initially. When sending in a Massachusetts amendment (Form CA-6), _always_ do it that way. They never have the same person look at the stuff twice;so whoever gets it better have everything, as you eventually send it all in one way or 'tother. YMMV. Catherine

Do you have the Massachusetts apportionment percentage (Line 5, page 4) as 0%? That's the first thing I'd check. If that's 0% but it's still showing up, then I'd try to offset the amount on Page 6 Line 20 "Differences and Adjustments". If none of that works, reply back and I'll try to think up something else. Catherine

Many thanks to all for their prayers. Aunt Mary passed away this morning, peacefully, and almost everyone who wanted to was able to see her and talk to her one last time, and she was glad to see everyone who was able to get there. And the ones who didn't make it up were able to call and talk to her during the week, as well. As these things go, it wasn't so bad at all. Catherine

Yes, Enzyte Bob and his bizarro wife-bot, with the really frightening grins/leers. :lol:

I thought that was enzyte -- the couple with the really scary smiles.... :lol:

Found a receipt from Christmastime _under_ my keyboard.

Lion -- I'm with you on this one! Between the corrected 1099's and the just-really-late 1099's the end of this season is already nasty -- and just going to get nastier. And you are exactly right that clients just don't get it/remember/understand/whatever that forms and statements are late therefore there is more for us to do in less time. Catherine

I've also heard "screw-you-lus". :P

Glad I could be of help. I've seen two types of state returns -- states that tax all income from everywhere but do some form or other of apportioning and crediting, and states that tax fully but only on income sourced in their state. They're both pains -- but different types. Catherine

Thanks for the continued prayers; Aunt Mary is hanging in there but not out of the woods yet. Anyway -- yes, the MA NR/PY return is horrid; and the absolutely atrocious format they use doesn't make the stupid thing any easier to deal with or even just _read_. But to answer your question -- Mass. does look at total income and applies ratios and credits for taxes paid to other states. Line 14 has you set out the details of total versus non-Mass source income to get the deduction and exemption ratio. Line 15 should include only SS withholdings from Mass sources; there is an adjustment "jump to" field. Credits for taxes paid to other jurisdictions go on Schedule Z Line 11 and then flow through to Line 34 on the Form 1 NR/PY. Hope this helps, and please post again -- or call me -- if you need more. Catherine

Been fighting a headache all day but I'll check on this for you in the morning (unless someone else has beaten me to it by then). Giving up for the night now. Catherine

Here's one that has me flummoxed: Filed an extension yesterday for a homeowner's association; they are eligible to file the 1120-H and we were going to do that this year. In the past, they filed the 1120-A (now obsolete, but the association pre-dates the 1120-H). In addition, they haven't filed for a couple of years because the former treasurer got too old, and just didn't get them done. The extension request was rejected because the "return type does not match type established wit the IRS for the EIN". However, this is the return we want to file, and the "return type established" (i.e., the 1120-A), doesn't exist any more. Now what? Send in the extension request on paper with a copy of the rejection? Thanks, Catherine

Many thanks to everybody. Aunt Mary is doing better. She's still weak, but over the weekend there were folks scrambling to get up here to see her one last time; now we're talking about how to make sure she sees everyone (without overtaxing herself) at the planned family reunion in July! And you were right (again) KC; she was glad to see me. I stayed about an hour and also got to see my cousin Nancy (Aunt Mary's youngest, a half-year younger than I) who was there. Catherine

Isn't that the truth?!?! My newborn is 16 years old today, and my toddler will be 19 in June. Danielle -- I don't know you, but congrats on your wee one; he is adorable. Enjoy the time he's little! Catherine

Thanks to everyone. She has lost weight and looks like she's been through the wringer (she has), but she's awake and talking clearly if weakly. This is an improvement; you're prayers are already helping, thank you! Catherine

For my Aunt Mary, age 90, who is in the hospital with pneumonia and not doing well. I'm heading over there in another couple of minutes to see her. Thanks, Catherine