Catherine

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

I got a state acceptance just now, but anything I sent Federal is holding at "Transmitted to Agency".

Thank you for posting this, KC!

With absolutely NO aspersions to OldJack's wife.... It's Sunday morning service at the neighborhood church. All of a sudden, the front doors swing open with a big bolt of thunder and the Devil descends upon the congregation. Everyone starts screaming and running away. All, except for a little, old man, who sits in his pew as if nothing is happening. The devil walks over to him and asks: "Old Man, are you blind or something?" "Nope, I can see just fine", says the old man. "Well, do you know who I am?" the devil asks. "Yup, I sure do", says the old man. "Then why aren't you afraid and running away like the rest of them?" "You don't scare me!" continues the old man. "I've been married to your sister for the last 50 years!"

They made such a big stink about the due changing to match the corporation due dates so that folks would get their K-1's in time to file individual returns. I guess the detail about that only applying to extensions was the piece I missed. Catherine

I didn't mean to terrify/horrify people.... I was just really confused all of a sudden. Sorry for the scare, folks. Trying to work through a combination nap attack/headache today, and not thinking clearly. :(

OK; extensions only. That makes me feel better. So I was right _and_ I was wrong. Not for the first time! Catherine

When you say "Mass insurance letter" do you mean the 1099-HC, or some other letter? If you fill out a Mass Form 1, without that 1099-HC you lose the personal exemption. I'd hold on to that one, too, just to be safe. Catherine

Well, lbb, y'know, it depends. (Don't hurt me!)

Hear, hear!!

Hi all -- Didn't they change the due dates for Partnership returns to 3/15 this year, so that folks could then get their K-1's in time to do their individual returns? If so, then why is ATX trying to tell me that this partnership return I just finished isn't due until 4/15? Or have I just gone completely round the twist? (Always possible.) TIA, Catherine

You lucked out; I had just battled one of these about three days ago and it was all still fresh. Glad I could assist! Catherine

MA is _extremely_ reluctant to believe that people are no longer residents. Moving those bank account mailing addresses is very important. Also make sure that your client no longer has a MA driver's license, and that he registers to vote in the new location. A copy of his lease (or house purchase documents?) with the date clearly shown is also a good idea to keep on hand. We get this all the time with folks who move out of state; MA will try to dun former residents as residents. There are pages and pages of forms to go through if they try to go after this guy. Email me off-list or through the forum if they try to cause trouble for your client and I'll walk you through it. Catherine

IT-203 plus the IT-2 (W-2 summary for e-file). On the IT-203 the federal amount goes in the left column and the NY taxable amount in the right column. Tax is figured on entire amount, then apportioned by percentage of NY income. Does that help? Catherine

Hallelujah! They have saved my bacon more than once (like this forum, only different).

Good quote; I have The Tax Book as well and will have to look that one up and have it carved on stone tablets or something.

I had some folks who were told (or at least, understood from the "adviser") that their mutual fund exchange was tax-free. Well, the _interest_ was tax-exempt muni bonds, but selling one fund and then buying another was most certainly NOT. They weren't too happy, either. Catherine

It's soooo good to know that returns are not due on Sunday; I was really worried about that. And Booger dear, I still love you, too. Catherine