Lion EA

https://www.irs.gov/payments/direct-pay-help

All of my doctors use different systems, so the questions are basically the same but in different orders, on different forms, and worded differently -- so you can answer Yes to one and No to the same info but worded as did you ever instead of did you never. You have to read carefully and read every page. I'm 78 and can NOT remember when I had my last period or when I had my tonsils out (3rd grade? how old was I in 3rd grade? what year was that?). And if the form is seeming too easy, it's probably because I already responded to the email so now the text is a duplicate!

Definitely use a current officer. (Just like if they moved, you'd use their current address and not their old 2024 address that's no longer theirs.)

I don't answer my home phone unless I know and like the name on caller ID. I do answer my office phone, but if there's a pause before someone speaks, I set the phone down. People answer texts, but I won't use texts for tax information or any PII. I end up texting clients to check their email or my portal or to call me, depending on the issue. Or, some will answer if I tell them to expect me to call the week of May 5th, for instance. But, calling the IRS or states or large companies or insurance companies or...!!

The QR Code doesn't take you to a website. It pairs your cell with your software's MFA for one, and only one, purpose. A 6-digit number on my cell changes every 30 seconds. When I type it in the screen after the password screen as I try to open my tax prep software, my software opens. No one could open my software without my frequently-changed password AND my cell. Search and you'll find that some preparers have used an authenticator on their desktop instead of on their cell, if you don't want your cell involved. MFA is not your WISP anymore than your left sock is your entire outfit. But the MFA is one part of your WISP. I think our software companies are required to use something like these authenticators, probably to gain IRS approval of their software. So, we're going to have to get used to it. I had trouble setting mine up, even with CCH's help and my IT guy talking me through it over the phone. Tried 3 different authenticators. He stopped by my home office and had it up and running and me at ease with using it in a minute or two!

Another moral: always owe a little bit, so you don't have to wait for your refund...

You'll want to wait for someone who works with MD/WV, but I do know that most reciprocity agreements are for wages only. So, do some research on the WV website while you wait. Good luck.

Send him to IRS's Direct Pay immediately. He gets an instant confirmation of payment. You can calculate his P&I to pay, or he can wait for the IRS letter with P&I.

I think you should've led with that !! Dan really sums it up.

The IRS instructions tell us to round like we learned in school, up from .50 AND down. However, the IRS truncates numbers at the decimal point, essentially rounding DOWN ONLY. They make the rules, but they do NOT follow them!

SEP can be contributed up to biz return deadline, including extensions. It's an employER contribution. The ability to make contributions through 9-15/10-15 is one of its benefits. Solo 401K employEE contributions must be made by 12-15. Is there employER matching allowed that can be contributed through the return deadline? No matter, if your client and his retirement provide have a year-end deadline, then you're working with that info.

I have a couple TN returns with the same questions re the November 3rd deadline. IR-2025-47

Our clients can spend their money foolishly. But their record-keeping better be accurate and organized, so I can make sense of what's deductible.

A client walks through the livingroom to get to the OIH, but we can't use the sq' of the LR as part of OIH. Regular and exclusive. My clients can use my hall bath, but it's not part of my OIH, so I wouldn't allocate the bathroom part of my water to my OIH. I keep changing sides on this. Probably 'cause I'm too sleepy to read the code.

And if he parks it at the house (commuting) or uses it to haul his daughter's furniture to her new apartment or stops at the grocery store on the way home or...he still better have a log to document biz/farm vs personal/commuting use.