Original W-2 for tax preparation

[Karen Lee]

This is the last season for me and I am not sure I am going to make it through the whole season.  I cannot find a cite that states we have to use the W-2 for preparation and not the last pay stub but I know we have to.  I have a client that has made an appt.  called 7 times and even had her MIL call then the last call was...I don't have husband's W-2 but we can use his last pay stub.  Sorry....make another appt after you have the W-2.  She makes an appt for Monday but doesn't have the W-2 yet...really?

 

Please tell me where to get the cite so I can include it in her packet to take home.

 

Another client called, made a appt.  didn't show up, called the next day and said her boyfriend didn't know about the appt so he let her sleep.  She wanted another appt as soon as possible but was told that 3 people wanted her original appt time and I was booked for 2 weeks.  

 

Another local bookkeeper e-mailed me so I could create 1099-MISC for one of her clients.  She did forget to put amounts in the e-mail.  Last year I did this for her and she called a couple days later to say that the amount was incorrect and I needed to re-do the 1099-MISC.  This year I told her that I didn't buy the software. 

 

Mostly rant and thanks,

Karen

[BulldogTom]

Since this is your last year, you could tell your clients what you really think of them?  What would it hurt, they just won't come back next year?

 

Think about it, have some chocolate, and enjoy the possibilities.

 

Tom

Newark, CA

[Karen Lee]

I have been doing that Tom.  I keep getting "What am I going to do?" and they get really upset when I say "I don't care".  I am moving to so I won't even run into them at the store.  HEE HEE

 

Still would like to see something in writing about the W-2 in my hands prior to preparation.

 

Karen

[Lion EA]

http://www.irs.gov/uac/Tips-for-Choosing-a-Tax-Return-Preparer

 

See bullet point six.

 

It's probably in here someplace:

 

http://www.irs.gov/pub/irs-pdf/p1345.pdf

 

especially pages 11, 12, 27 (what to keep)...

Edited January 23, 2015 by Lion EA

[Karen Lee]

Thank you Lion.

[jklcpa]

It might be covered under Circ 230, sec 10.22 Diligence as to Accuracy. It doesn't specifically mention needing the actual W-2 though, and a return can be prepared after a certain date (I think it's 2/15?) by filing form 4852 if a W-2 can't be obtained from the employer.

 

These pertain specifically to e-filed returns, and there is similar language somewhere for paper-filed returns as well.

 

Page 46 of pub 1345 -

 

A Provider must not advertise that individual income tax returns may be electronically filed prior to the Provider’s receipt of Forms W-2, W-2G and1099-R, as the Provider is generally prohibited from electronically filingreturns prior to receipt of Forms W-2, W-2G, and 1099-R. Advertisements must not imply that the Provider does not need Forms W-2, W-2G and1099-R, or that it can use pay stubs or other documentation of earnings to e-file individual income tax returns.

 

Form 14157 - Complaint: Tax Preparer has a check box for E-file complaints that includes "(e-filed returns using pay stub, non-commercial software or Free File without properly securing taxpayer's)"  and page 3 of that form's instructions:

 

E-File

A preparer:

• Filed a return electronically using a last payroll stub or a leave and earnings statement without waiting for the official Form W-2
• from the employer. Return preparers are generally prohibited from filing a return prior to receipt of Forms W-2, W-2G, and 1099-R.
• Used non-commercial software to prepare returns that appear self prepared by the taxpayer and is not including his or her name,
• PTIN, or firm name. Similarly, the preparer used the “Free File” program to prepare and file tax returns for clients. For more
• information on Free File, visit www.irs.gov/freefile.
• - Filed a return electronically without securing taxpayer’s signature on Form 8879 (e-File Signature Authorization).