tag:blogger.com,1999:blog-68633365818568127052024-02-07T16:02:38.646-05:00Paldino Company CPA - Tax and Accounting Sense for MamaroneckUseful tax information and updates for business and for individualsAnonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.comBlogger93125tag:blogger.com,1999:blog-6863336581856812705.post-88381633578544097782018-10-19T13:04:00.001-04:002018-10-19T13:04:06.760-04:00It's Your (and the IRS's) Lucky Day!- You won a prize. Now what?Prizes received are to be recorded on your tax return as income. Unfortunately, there are many pitfalls. Here are some tips.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-1183163546537788172018-10-12T13:04:00.001-04:002018-10-12T13:04:45.626-04:00Make Your Child a Tax-Free Millionaire!Want to give your child or grandchild a jumpstart on their retirement? Here is a tip that will help them learn the value of investing and maximize the tax benefits.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-54054051500255674772018-10-05T13:03:00.001-04:002018-10-05T13:03:23.909-04:00Understanding Tax Terms: Pass-through Entities- What are they? Why should you care?If you are a small business owner filing your taxes as a sole proprietor, or you own a C corporation, understanding flow through entity is important. Given the popularity of this business format, it continues to drive tax policy. Here is what you need to know.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-47728676460715287922018-09-28T13:04:00.001-04:002018-09-28T13:04:11.525-04:00Rent Your Property Tax-FreeDid you know you can rent out your home or vacation property for up to 14 days and not need to claim the income? Here are some tips to take advantage of this opportunity.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-29134072830435412512018-09-21T13:09:00.001-04:002018-09-21T13:09:22.960-04:00Salvage that Sunken Uncollectible Debt- Victims of reneged payment agreements might have a tax deductionIf you are in the unfortunate situation of having a debt owed to you become uncollectible, you may be able to recoup some of the loss via a tax deduction.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-91138487325679445932018-09-14T13:01:00.001-04:002018-09-14T13:01:29.469-04:00What Does the IRS Have on You?- Here is how you can find out...Circumstances arise when you need to know some information about yourself from the IRS. Educate yourself on your options now to avoid some extra stress when that time comes.<br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-26441732640631742292017-09-19T11:37:00.000-04:002017-09-19T11:37:17.873-04:00Alternatives to the College Tuition Deduction<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: #811b1b; font-family: "Arial","sans-serif"; font-size: 19.0pt; mso-fareast-font-family: "Times New Roman";">Alternatives to the College Tuition
Deduction</span></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://track.resourcesforclients.com/z.z?l=aHR0cHM6Ly90aXBzLnJlc291cmNlc2ZvcmNsaWVudHMuY29tOjQ0My9sU0xQWjlLR3B4WXEvY2F0ZWdvcnkvMw%3d%3d&j=323067713&e=648&p=1&t=h&91315D3E0FF948F380541256955E7E27&h=27382feda89636e86f262d7f5cde6589"><span style="color: #aaaaaa;">Deductions</span></a> </span></i></b></div>
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<b><span style="color: #3a4c86; font-family: "Arial","sans-serif"; font-size: 21.0pt;">N</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">ow that college students are settling into their first weeks
of school, it's important for parents and students to recall that the
$4,000 tuition and fees deduction they may have relied on in past years is
no longer available in 2017. The good news is that there are alternatives.
Here are two of the more popular education credits:</span><br />
<h3 style="line-height: 16.8pt;">
<span style="color: #3a4c86; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Alternative No. 1:
The AOTC</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">The American Opportunity Tax Credit (AOTC) is a credit of up
to $2,500 per student per year for qualified undergraduate tuition, fees
and course materials. The deduction phases out at higher income levels, and
is eliminated altogether for married couples with a modified adjusted gross
income of $180,000 ($90,000 for singles).</span><br />
<h3 style="line-height: 16.8pt;">
<span style="color: #3a4c86; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Alternative No. 2:
The Lifetime Learning Credit</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">The Lifetime Learning Credit provides an annual credit of 20
percent on the first $10,000 of qualified tuition and fees, for either
undergraduate or graduate level classes. There is no lifetime limit on the
credit, but only couples making less than $132,000 per year (or singles
making $66,000) qualify. Unlike the AOTC, this deduction is per tax return,
not per student.</span><br />
<h3 style="line-height: 16.8pt;">
<span style="color: #3a4c86; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Credits usually
beat deductions</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Both the AOTC and the Lifetime Learning Credit are generally
more valuable than the expired tuition and fees deduction, because as
credits they reduce your income tax directly, while the deduction merely
reduced how much of your income is taxed.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">In addition to the two alternative education credits, there
are many other tax benefits that reduce the cost of education. This
includes breaks for employer-provided tuition assistance, deductions for
student loan interest, tax-beneficial college savings options, and many
other tax-planning alternatives.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">Please call if you'd like an overview of the alternatives
available to you.</span><br />
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-7911389542742471192017-02-04T10:35:00.000-05:002017-09-19T11:33:28.885-04:00Rejeted e-filed returns<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: #222222; font-size: 10.5pt;">180 E. Boston Post Road
| Mamroneck, NY 10543 <br />
Phone: <a href="tel:(914)%20253-6857" target="_blank" value="+19142536857">(914) 253-6857</a> <br />
<a href="http://track.resourcesforclients.com/z.z?l=aHR0cDovL3d3dy5qcGFsY3BhLmNvbQ%3d%3d&j=321318202&e=543&p=2&t=h&g=1384156859&m=9EEF36D9B7F24DA190100EBFE269711C&h=be5127f5ae1d4612491145f3a4b67e42" target="_blank"><span style="color: #222222;">www.jpalcpa.com</span></a> |
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<b><span style="color: #a35839; font-family: "arial" , "sans-serif"; font-size: 19.0pt;">Rejected!</span></b></div>
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<b><i><span style="color: #a35839; font-family: "arial" , "sans-serif"; font-size: 13.5pt;">What to do if your e-filed tax return is rejected by the
IRS </span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-size: 10.5pt;">Category: <br />
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<td style="padding: .75pt .75pt .75pt .75pt;"><b><span style="color: indigo; font-size: 24.0pt;">M</span></b><span style="color: #222222;">ore than 90% of individual tax returns are now filed
electronically, and usually the process goes smoothly. However, when an
e-filed tax return is rejected, e-filing can become more complicated.</span><br />
<h3>
<span style="color: indigo;">Common causes for rejected tax returns</span></h3>
<b><span style="color: #222222;">Simple filing errors.</span></b><span style="color: #222222;"> Most rejections are caused by things such as
misspellings, typos on Social Security numbers, or missing forms. When an
e-filed tax return is rejected the IRS e-filing system sends back reject
codes. These codes are specific to lines on the tax return and descriptions
of the problem are readily available. Most of these errors can easily be
corrected.</span><br />
<b><span style="color: #222222;">Dependent Errors.</span></b><span style="color: #222222;"> This error occurs when someone else has claimed a
dependent on a previously filed tax return. This often occurs with divorced
and unmarried couples each claiming the same child on their tax return. The
IRS does not take sides in this situation, they simply take the earlier
filed return and reject any subsequent returns.</span><br />
<b><span style="color: #222222;">Identity Fraud.</span></b><span style="color: #222222;"> Someone else has already filed a tax return using
your Social Security number.</span><br />
<h3>
<span style="color: indigo;">What to do</span></h3>
<span style="color: #222222;">Most errors are simple, are easily
corrected, and your tax return is resubmitted for e-filing without much
additional delay. However there are two instances that require your
immediate attention. When either of these occur, you will need to file your
tax return via the mail and work to correct the error for future tax filings.</span><br />
<b><span style="color: #222222;">1. Dependent Errors.</span></b><span style="color: #222222;"> A dependent can only be claimed on one tax return.
If a dependent is already claimed on another individual's tax return you
will need to provide proof that the dependent belongs on your return. If
this happens, contact the other party who claimed your dependent and ask
them to amend their return. Let them know that you’re filing your tax
return correctly claiming the dependent. Your filing will target both tax
returns for a potential IRS audit. This audit risk often is enough motivation
to correct the problem.</span><br />
<b><span style="color: #222222;">2. Identity Fraud. </span></b><span style="color: #222222;">Criminals using stolen information submit tax returns
electronically in an effort to steal your tax withholdings. Fraudulently
claimed refunds are then automatically deposited into thieves' bank
accounts. Unfortunately, you may discover the theft when your e-filed tax
return is rejected. If this happens to you:</span><br />
<span style="color: #222222; font-family: "cambria math" , "serif"; mso-bidi-font-family: "Cambria Math";">⇒</span><span style="color: #222222;"> File a
paper tax return.</span><br />
<span style="color: #222222; font-family: "cambria math" , "serif"; mso-bidi-font-family: "Cambria Math";">⇒</span><span style="color: #222222;"> Include
form 14039:<i><b> Identity Theft Affidavit</b></i> with your tax return.</span><br />
<span style="color: #222222; font-family: "cambria math" , "serif"; mso-bidi-font-family: "Cambria Math";">⇒</span><span style="color: #222222;"> Confirm
your identity using the IRS Identity Verification Service or by calling the
IRS.</span><br />
<span style="color: #222222; font-family: "cambria math" , "serif"; mso-bidi-font-family: "Cambria Math";">⇒</span><span style="color: #222222;"> Mail
your tax return using Certified Mail with Return Receipt Requested so you
are certain of timely delivery.</span><br />
<span style="color: #222222; font-family: "cambria math" , "serif"; mso-bidi-font-family: "Cambria Math";">⇒</span><span style="color: #222222;">
Immediately take steps to protect your financial information. The following
link will take you to the Federal Trade Commission's identity theft area
for recommended steps to protect yourself.</span><br />
<h4 align="center" style="text-align: center;">
<span style="color: #222222; font-size: 12.5pt;"><a href="http://track.resourcesforclients.com/z.z?l=aHR0cHM6Ly93d3cuaWRlbnRpdHl0aGVmdC5nb3Yv&j=321318202&e=543&p=1&t=h&g=1384156859&m=9EEF36D9B7F24DA190100EBFE269711C&h=241c2e87bcd63519c6e2d05b59bdcd37" target="_blank"><span style="color: indigo;">FTC Identity Theft Assistance</span></a></span></h4>
<span style="color: #222222;">While solving the cause for a rejected
e-filed tax return can be a headache, the sooner the problem is addressed
the sooner your refund can be received.</span></td>
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com3tag:blogger.com,1999:blog-6863336581856812705.post-7150758280937468822017-01-16T12:02:00.000-05:002017-01-16T12:02:22.354-05:00There's Still Time to Fund Your IRA<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <a href="http://track.resourcesforclients.com/z.z?l=aHR0cHM6Ly90aXBzLnJlc291cmNlc2ZvcmNsaWVudHMuY29tOjQ0My9sU0xQWjlLR3B4WXEvY2F0ZWdvcnkvNQ%3d%3d&j=321197794&e=355&p=1&t=h&g=1384156859&m=196CBE8F0453436A843B27FE4C7DB912&h=b619fbad5013859ec9e35b5727923bc8"><span style="color: #aaaaaa;">Retirement</span></a> </span></i></b></div>
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<b><span style="color: #3b4d61; font-family: "Arial","sans-serif"; font-size: 21.0pt;">R</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">emember that you have until you file your tax return to make
a contribution to a Traditional IRA or Roth IRA for the 2016 tax year. The
annual maximum contribution amount is $5,500 or $6,500 if you are age 50 or
over.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">However, if you or your spouse are an active participant in
an employer's qualified retirement plan, you may not be able to contribute
the maximum amount. It depends on whether your modified adjusted gross
income (MAGI) exceeds certain income thresholds. The limits for both
Traditional and Roth IRAs are:</span><br />
<h3 style="line-height: 16.8pt;">
<span style="color: #006600; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2016</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="2016 IRA
Contributions" border="0" id="_x0000_i1031" src="https://assets.resourcesforclients.com/wtt/general/ira-contributions-2016.jpg" style="height: 177px; width: 550px;" /></span></div>
<strong><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 8.5pt;">Note:</span></i></strong><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 8.5pt;"> Married IRA limits depend
on whether either you, your spouse or both of you participate in a qualified
employer provided retirement plan. If married filing separate and either
spouse participates in an employer's qualified plan, the income phaseout to
contribute is $0 - $10,000.</span></i><br />
<strong><span style="color: #3b4d61; font-family: "Arial","sans-serif"; font-size: 10.5pt;">How does the phase out work?</span></strong><span style="color: #3b4d61; font-family: "Arial","sans-serif"; font-size: 10.5pt;"></span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">If your income is below the "full contribution" amount
noted above, you can contribute up to the maximum annual contribution. If
your income is above the "phase out complete" amount, you cannot
make tax-advantaged contributions separate from your employer plan.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">If your income falls between these ranges, this is how you
calculate the reduced amount you can contribute:</span><br />
<ol start="1" type="1">
<li class="MsoNormal" style="color: #222222; line-height: 16.8pt; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Subtract your income from
the higher (phase out complete) amount to get your contribution income
potential.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 16.8pt; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Next calculate the
phase-out range.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 16.8pt; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Divide your contribution
income potential by the phase-out range.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 16.8pt; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Take the result times your
maximum annual contribution amount.</span></li>
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<strong><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 8.5pt;">Example:</span></i></strong><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 8.5pt;"> Roth IRA contribution
limit for a single person, age 40 with MAGI of $122,000; $10,000
contribution income potential (132,000-122,000); divided by phase-out range
of $15,000 ($132,000 – 117,000); 10,000/15,000= .666 x $5,500 = $3,663 2016
ROTH IRA contribution limit. Rounding rules apply.</span></i><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">If it's too late for you to make a 2016 contribution, it’s
not too late to plan for 2017. Here are the limits for 2017.</span><br />
<h3 style="line-height: 16.8pt;">
<span style="color: #3b4d61; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2017</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="2017 IRA Contributions" border="0" id="_x0000_i1032" src="https://assets.resourcesforclients.com/wtt/general/ira-contributions-2017.jpg" style="height: 177px; margin-bottom: 15px; width: 550px;" /></span></div>
<strong><span style="color: #3b4d61; font-family: "Arial","sans-serif"; font-size: 10.5pt;">A final thought</span></strong><span style="color: #3b4d61; font-family: "Arial","sans-serif"; font-size: 10.5pt;"></span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt;">If your income is too high to take advantage of these IRAs
you can always make non-deductible contributions to a retirement account.
While the contributions are taxed, tax on the earnings is deferred until
they are withdrawn.</span><br />
</td>
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-42120495909333814212017-01-03T10:43:00.005-05:002017-01-03T10:43:58.952-05:00Tax Tips 2017 #1<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj3HoymND4nbcOxBCg5O_qOOi0CbCBSAX0rkoFw90S9fEWYE4SK95cmH8vuiLHFEcQ51sqK-2t7DkE3UT2BW-bN2Ylt0ttGqDieaVv5SM1NkfFEHJfVk0UxRM7sRGxUyTNV8d5EFm7pOs8f/s1600/taxtip01.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj3HoymND4nbcOxBCg5O_qOOi0CbCBSAX0rkoFw90S9fEWYE4SK95cmH8vuiLHFEcQ51sqK-2t7DkE3UT2BW-bN2Ylt0ttGqDieaVv5SM1NkfFEHJfVk0UxRM7sRGxUyTNV8d5EFm7pOs8f/s1600/taxtip01.gif" /></a></div>
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-42075839939177640162016-08-15T15:34:00.002-04:002016-08-15T15:40:42.636-04:00Justice in the Name of Caleb<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
I have become so affected by the story of this little puppy. No creature should have to had endure the suffering he went through. I am pleading with all of you please sign the petition that the Fulton county DA's office investigate this and give us justice for the poor boy. Please don't let him die in vain.<br />
<br />
<a href="https://www.change.org/p/da-s-office-at-fulton-county-justice-in-the-name-of-caleb-65834706-271b-4f8e-87fb-cb882e4ebde6">https://www.change.org/p/da-s-office-at-fulton-county-justice-in-the-name-of-caleb-65834706-271b-4f8e-87fb-cb882e4ebde6</a><br />
<br />
<br /></div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-39052326471720117762016-05-13T15:59:00.001-04:002016-05-13T15:59:29.974-04:00IRS Confirms Audit Notification Policy<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: saddlebrown; font-family: "Arial","sans-serif"; font-size: 23.0pt;">I</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">t was revealed in a recent Taxpayer
Advocate Forum in Iowa that in some cases the IRS initiates contact with
taxpayers via a phone call. This initial phone call is causing confusion and
potential identity theft scam concerns with taxpayers. It is now being
reported that the IRS will no longer be making initial taxpayer contact via
phone.</span><br />
<h3>
<span style="color: saddlebrown; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Phone Scams</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">While
the vast majority of IRS notifications are via mail notice, in a few cases
the IRS auditor was calling to set up an appointment. The conversation would
include the scope of the audit and a request for records to have available
for the auditor. The IRS would then send a follow-up confirmation of the
interview via mail.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Because
of the increase in the number and sophistication of IRS phone scams, the
telephone contact practice is being stopped.</span><br />
<h3>
<span style="color: saddlebrown; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What you need to know</span></h3>
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Assume initial calls are scams.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> If
you receive a phone call from the IRS without prior notice, treat it as a
scam. Never give or confirm your personal information over the phone.</span><br />
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Hang up and initiate independent contact.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> If
someone representing the IRS calls you, get their information (name, ID
number, and location) and then hang up.Then call for assistance. Consider
contacting the IRS directly so you can determine if there is audit activity
on your tax account with the IRS. Remember, do not use the contact
information provided to you by the person calling you.</span><br />
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Never ignore mail notices.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> If
you receive a mailed notice of an audit from the IRS, open the envelope and
determine what they are requesting. Immediately call for assistance.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">While
this policy change at the IRS only impacts a few taxpayers, the mail
notification consistency helps all of us more readily identify potential
scams.</span><br />
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-40260218610970767492016-01-22T13:42:00.001-05:002016-01-22T13:42:33.203-05:00Extension for Form 1095 Reporting<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><i><span style="color: #a35839; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">What everyone needs to know </span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://track.resourcesforclients.com/z.z?l=aHR0cDovL3RpcHMucmVzb3VyY2VzZm9yY2xpZW50cy5jb20vY2F0ZWdvcnkucGhwP3U9bFNMUFo5S0dweFlxJmFtcDtjYXQ9MQ%3D%3D&e=249&j=318392331&t=h&h=56612c93fa7ca884834df1297280fe22"><span style="color: #aaaaaa;">What's New</span></a> </span></i></b></div>
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<b><span style="color: #223072; font-family: "Arial","sans-serif"; font-size: 23.0pt;">F</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">or 2015 tax returns, everyone employed by a company with 50 or
more employees will receive a new Form 1095. This form is in addition to the
Form 1095’s received by other taxpayers using the Marketplace to purchase
their health insurance. You need this form to file your taxes as it provides
the necessary proof that you have adequate health insurance for the year.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">A
recent announcement by the IRS provides a delay for the issuing of this form
due to complications in creating the proper form by employers and insurers.</span><br />
<h3>
<span style="color: #223072; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What is happening</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">You
need Form 1095 to file your income taxes for 2015. Without the form, you
could be subject to the uninsured tax penalty called the shared
responsibility payment. Unfortunately, many businesses do not have enough
time to get the correct health insurance information and transfer the data
into their other systems to generate the form. So the IRS has granted an
extension for Form 1095 B and 1095 C. Here are the old and new dates.</span><br />
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 30.0pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #223072; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;">
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<b><span style="color: #fefefe; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Form</span></b></div>
</td>
<td style="background: #223072; border-left: none; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;">
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<b><span style="color: #fefefe; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Purpose</span></b></div>
</td>
<td style="background: #223072; border-left: none; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;">
<div class="MsoNormal" style="line-height: 15.6pt;">
<b><span style="color: #fefefe; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Originalduedate</span></b></div>
</td>
<td style="background: #223072; border-left: none; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;">
<div class="MsoNormal" style="line-height: 15.6pt;">
<b><span style="color: #fefefe; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Newduedate</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
<div class="MsoNormal" style="line-height: 15.6pt;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">1095 B & 1095 C</span></div>
</td>
<td style="border-bottom: solid #223072 1.0pt; border-left: none; border-right: solid #223072 1.0pt; border-top: none; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
<div class="MsoNormal" style="line-height: 15.6pt;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Report to employees of adequate health insurance coverage by
month</span></div>
</td>
<td style="border-bottom: solid #223072 1.0pt; border-left: none; border-right: solid #223072 1.0pt; border-top: none; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
<div class="MsoNormal" style="line-height: 15.6pt;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">2/1/2016</span></div>
</td>
<td style="border-bottom: solid #223072 1.0pt; border-left: none; border-right: solid #223072 1.0pt; border-top: none; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
<div class="MsoNormal" style="line-height: 15.6pt;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">3/31/2016</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #223072 1.0pt; mso-border-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Summary forms 1094 B & 1094 C</span></div>
</td>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Summary forms sent to the government confirming employee
health care coverage</span></div>
</td>
<td style="border-bottom: solid #223072 1.0pt; border-left: none; border-right: solid #223072 1.0pt; border-top: none; mso-border-alt: solid #223072 .75pt; mso-border-left-alt: solid #223072 .75pt; mso-border-top-alt: solid #223072 .75pt; padding: 3.0pt 3.0pt 3.0pt 3.0pt;" valign="top">
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">2/29/2016<br />
</span><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">(3/31 if filing
electronically)</span></i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">5/31/2016<br />
</span><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">(6/30 if filing
electronically)</span></i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
</tbody></table>
<strong><i><span style="color: #223072; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Note:</span></i></strong><i><span style="color: #223072; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> This delay does not impact
the timing of Form 1095 A, Health Insurance Marketplace Statement. 1095 A is
the form you receive if you purchase your health insurance through the
Marketplace and not through your employer. Nor does this impact those who
have their health insurance through other programs like Medicare.</span></i><br />
<h3>
<span style="color: #223072; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What it means to you</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Since
the IRS understands that taxpayers do not wish to wait to file their 2015 tax
returns, the service is allowing for you to file your 2015 tax return without
receiving this form. Here are some suggestions.</span><br />
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Check with your employer.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> If
you work for an employer with more than 50 employees, check with your human
resources to find out when you expect to receive the 1095 form. If there is
no delay, then wait for Form 1095.</span><br />
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Look for other supporting documents.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> For
2015, the IRS will allow you to support your insurance coverage with means
other than Form 1095. Simply collect this proof of insurance and save it in
case of a future audit.</span><br />
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Wait.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> If you changed jobs or have a situation
that suggests there may be a gap in insurance coverage you may wish to wait
until you receive your documents. Please remember there is no corresponding
delay granted to file your tax return. So if you still wish to wait, either
file your tax return in April or file an extension. Taxes owed are still due
on or before April 18<sup>th</sup>.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Considering
the Affordable Care Act requires health insurance information to be
transferred from insurance carriers into payroll reporting, it is
understandably a complex reporting change. Since the shared responsibility
tax payment is increasing substantially in 2015 and beyond, you will want to
ensure you have adequate proof of qualified health insurance.</span><br />
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-69238616013072547782015-05-13T15:32:00.004-04:002015-05-13T15:43:35.343-04:00Tax scams do not end with the tax season.<div dir="ltr" style="text-align: left;" trbidi="on">
The
IRS phone scam continues to victimize taxpayers. Fraudsters make phone
calls to taxpayers, pretending to be IRS agents, and inform them that
they owe back taxes. They instruct the individual to transfer money to
them. If a taxpayer refuses or protests, the scammers use intimidation
and threats to pressure him or her into acting.<br />
<div class="MsoNormal" style="tab-stops: 298.0pt;">
</div>
<div class="MsoNormal" style="tab-stops: 298.0pt;">
Taxpayers face the
threat of this tax scam at any time because it highly profitable for
fraudsters year round. Unlike the filing of fraudulent tax returns that
typically occurs during the tax season, the IRS phone scam can be
carried out any time of the year.</div>
<div class="MsoNormal" style="tab-stops: 298.0pt;">
</div>
<div class="MsoNormal" style="tab-stops: 298.0pt;">
It’s important to
understand that the IRS does not make phone calls to taxpayers to inform
them that they owe back taxes. They send a notice that includes the
debt amount and how it can be paid. The IRS never:</div>
<div class="MsoNormal" style="tab-stops: 298.0pt;">
</div>
<ol start="1">
<li>Demands immediate payment</li>
<li>Demands payment without giving the opportunity to question or appeal</li>
<li>Asks for a specific payment method, such as a prepaid debit card</li>
<li>Ask for credit or debit card numbers over the phone</li>
<li>Threatens law-enforcement action for not paying</li>
</ol>
<div>
Taxpayers should never share any personal, financial or tax
information with any unverified sources. It’s critical to keep this type
of information secure at all times. Before responding to any
information requests, the identity of the party in question should
always be verified.</div>
<br />
<div class="MsoNormal" style="tab-stops: 298.0pt;">
</div>
<div class="MsoNormal" style="tab-stops: 298.0pt;">
Calls with requests
for information should be ended immediately. Report the phone number to a
law enforcement agency, TIGTA at 1-800-366-4484 or at <a href="http://www.tigta.gov/">www.tigta.gov</a>, the Federal Trade Commission, or the IRS.</div>
<div class="MsoNormal" style="tab-stops: list 36.0pt left 298.0pt;">
</div>
<div class="MsoNormal" style="tab-stops: list 36.0pt left 298.0pt;">
If
you do owe back taxes or think that you might owe, call the IRS directly
at 1-800-829-1040 instead of replying to an unverified communication. </div>
<div class="MsoNormal" style="tab-stops: list 36.0pt left 298.0pt;">
</div>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com1tag:blogger.com,1999:blog-6863336581856812705.post-6144643081120516992015-02-18T17:32:00.002-05:002015-02-18T17:32:21.201-05:00Don’t get hooked by a tax scam<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="clientmemobodycopy">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The IRS has made preventing
identity theft and tax refund fraud a top priority.<span style="mso-spacerun: yes;"> </span>An important part of the agency’s fraud
prevention program is its campaign to inform taxpayers about the many varieties
of tax fraud and how they can keep from becoming victims. </div>
<div class="clientmemosubhead" style="margin-bottom: 9.0pt; margin-left: .25in; margin-right: 0in; margin-top: 9.0pt; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span style="font-family: ZapfDingbats; font-size: 12.0pt; font-weight: normal; mso-bidi-font-family: ZapfDingbats; mso-fareast-font-family: ZapfDingbats;"><span style="mso-list: Ignore;">n<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Typical
telephone fraud scenario</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
Picture this:
You’re relaxing at home when your phone rings. You don’t recognize the number
on the caller identification, but it’s from your area code, so you answer.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
“I’m with the
IRS,” the caller says. “You owe back taxes. A warrant will be issued if you do
not pay, and your local police will arrest you.”</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
The caller
knows your name and may even know the last four digits of your social security
number. He tells you how much you owe, and adds that this is a serious matter. “You
must submit a payment voucher within the next hour to avoid arrest. We suggest
you buy a prepaid debit card immediately.”</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
The caller
gives you a phone number to call once you have acquired a prepaid card so you
can settle your debt and the arrest warrant can be canceled.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
Can you
identify four indicators in the above scenario that tell you this call is the
latest addition to the “Dirty Dozen” list of tax scams compiled by the IRS?</div>
<div class="clientmemosubhead" style="margin-bottom: 6.0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">Here are the tip-offs:</span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l2 level1 lfo6; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">An unexpected phone
call.</span> The IRS makes initial contact regarding tax issues in a written
letter, sent to you via U.S. postal mail.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l2 level1 lfo6; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">The threat of arrest.</span>
Warnings of arrest or other police action are designed to frighten you into
agreeing to send money or disclose personal financial information such as your
social security number. Local police departments will not threaten to arrest
you for federal tax-related issues.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l2 level1 lfo6; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">Request for immediate
payment.</span> If you actually owe money for any type of federal tax, payment
options are available. You’ll receive notices in the mail detailing the amount
due and you’ll have time to respond.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l2 level1 lfo6; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">Payment via prepaid
debit card.</span> The IRS does not require you to purchase prepaid cards to
pay any tax you may owe, and will not call to ask for personal identification
numbers.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The “red flags” seem obvious as
you read this. However, tax-related fraud plays on your natural inclination to
avoid trouble with official agencies, and the actual phone call will come from
a practiced con artist armed with a script and the element of surprise. Under
those circumstances, your skepticism might take a back seat to understandable
confusion and fear.</div>
<div class="clientmemoheadline" style="margin-bottom: 6.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: 0pt;">How can you protect yourself?</span></i></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l4 level1 lfo1; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">Advance warning gives
you an advantage.</span> Being aware of tax fraud schemes makes it likely you’ll
recognize common techniques used by fraudsters, such as threats, multiple
calls, and repeated demands for an immediate decision.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: auto; mso-list: l4 level1 lfo1; mso-vertical-align-alt: auto; punctuation-wrap: hanging; text-autospace: ideograph-numeric ideograph-other; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">Be assertive.</span>
You have no obligation to answer your phone, engage in conversation, or provide
information to anyone who calls you. Let contacts from unknown numbers go to
voicemail. If you do answer and the caller’s requests make you uncomfortable,
disconnecting immediately is neither rude nor impolite.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo2; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">If you choose to contact
the IRS directly</span> concerning the call, do not use the phone number the
caller gave you. Why? In this latest scam, the number provided will connect you
with another con artist in the same organization.</div>
<div class="clientmemosubhead" style="margin-bottom: 9.0pt; margin-left: .25in; margin-right: 0in; margin-top: 9.0pt; mso-list: l0 level1 lfo4; text-indent: -.25in;">
<span style="font-family: ZapfDingbats; font-size: 12.0pt; font-weight: normal; mso-bidi-font-family: ZapfDingbats; mso-fareast-font-family: ZapfDingbats;"><span style="mso-list: Ignore;">n<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Phony
IRS e-mails and websites</div>
<div class="clientmemobodycopy" style="margin-bottom: 6.0pt; tab-stops: 291.75pt; text-indent: 9.0pt;">
The crooks create IRS e-mails and websites that appear to be
legitimate. They are designed to look like genuine IRS communications, but they
are schemes designed to steal your identity. One of the newest scams is tax
refund fraud where your personal data is stolen and used to file a tax return
in your name in order to claim a refund. When you then file your return, the
IRS rejects it and notifies you that you have already filed.</div>
<div class="clientmemobodycopy" style="margin-bottom: 6.0pt; text-indent: 9.0pt;">
Another
example of these bogus e-mails: You receive a message confirming IRS receipt of
your tax return, but the IRS needs more information to process your return. The
e-mail looks official and completely legitimate. But it isn’t.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-indent: 0in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Here’s
what the IRS wants you to know about bogus e-mails:</i></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">The IRS does not
initiate</span> contact with taxpayers by e-mail or social media to request
financial information.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">The IRS never asks</span>
taxpayers for detailed personal financial information.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">The address of the
official IRS</span> website is<i style="mso-bidi-font-style: normal;">
www.irs.gov</i>; don’t be misled by sites claiming to be the IRS but ending in <i style="mso-bidi-font-style: normal;">.com</i>, <i style="mso-bidi-font-style: normal;">.net</i>, <i style="mso-bidi-font-style: normal;">.org</i>, or anything
else.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">If you receive an
e-mail</span> claiming to be from the IRS or directing you to an IRS site, do
not reply to the message, open any attachments, or click on any links.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; text-indent: -9.35pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="bolditalicChar">To help the IRS fight</span>
identity theft and refund fraud, report any bogus correspondence and forward
any suspicious e-mail to <i style="mso-bidi-font-style: normal;">phishin<span style="letter-spacing: -2.0pt;">g @ </span>irs.gov</i>.</div>
<div class="clientmemosubhead" style="margin-bottom: 9.0pt; margin-left: .25in; margin-right: 0in; margin-top: 9.0pt; mso-list: l0 level1 lfo4; text-indent: -.25in;">
<span style="font-family: ZapfDingbats; font-size: 12.0pt; font-weight: normal; mso-bidi-font-family: ZapfDingbats; mso-fareast-font-family: ZapfDingbats;"><span style="mso-list: Ignore;">n<span style="font: 7.0pt "Times New Roman";"> </span></span></span>The
IRS strategy</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The IRS has developed a
comprehensive identity theft strategy that is focused on preventing, detecting,
and resolving identity theft cases as soon as possible. Though these scams
proliferate during tax filing season, they continue throughout the year as the
thieves continue to create new ways to steal identities for financial gain.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt;">
The IRS has made numerous
announcements in the past to help protect taxpayers from these scams. It
repeats the message that it never uses an e-mail, text message, social media,
or a phone call to initiate a contact about your tax information. So if you
receive what looks like an official IRS e-mail, you should forward it to <i style="mso-bidi-font-style: normal;">phishin<span style="letter-spacing: -2.0pt;">g
@ </span>irs.gov</i>. Do not reply to the sender, and do not open any
attachments. And if you get a scam phone call, hang up.</div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; tab-stops: right 459.0pt;">
Please
let us know any time you’re contacted about your tax information. We’re here to
keep you safe and informed.</div>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-69331378122304956472015-02-13T13:43:00.002-05:002015-02-13T13:47:13.686-05:00You Say You Have Health Insurance? <div dir="ltr" style="text-align: left;" trbidi="on">
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<b><i><span style="color: #a35839; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Providing proof to the IRS is the new
reality </span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=6"><span style="color: #aaaaaa; text-decoration: none; text-underline: none;">The Audit </span></a></span></i></b></div>
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<td style="padding: 7.5pt 7.5pt 7.5pt 7.5pt; width: 562.5pt;" width="750"><b><span style="color: darkgreen; font-family: "Arial","sans-serif"; font-size: 23.0pt;">N</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">ew for tax year 2014 is the requirement to have health
insurance. If you do not have qualified health insurance coverage AND you do not
fit into one of the limited exemptions you will need to pay a fine, tax, or
as the government calls it, an “<i><span style="font-family: "Arial","sans-serif";">individual
shared responsibility”</span></i> payment. So how do you prove you have the
required health insurance? It is not a simple thing.</span><br />
<div style="margin-bottom: 7.5pt;">
<b><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Can you prove you had health
insurance all twelve months?</span></i></b></div>
<div style="margin-bottom: 7.5pt;">
<b><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Can you prove your health
insurance covered ALL your dependents?</span></i></b></div>
<div style="margin-bottom: 7.5pt;">
<b><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Can you prove your health
insurance policy qualifies to meet the minimum coverage requirements?</span></i></b></div>
<div style="margin-bottom: 7.5pt;">
<b><i><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Can you prove you are exempt
from the coverage requirement?</span></i></b></div>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Here
are some ideas to help prove your coverage if you are ever challenged in an
audit.</span><br />
<b><span style="color: darkgreen; font-family: "Arial","sans-serif";">Letter
from your employer or insurance company.</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> A letter from your
employer or health insurance provider showing full year health insurance
coverage, who is covered and the type of policy is ideal documentation. While
neither employers nor insurance companies are required to provide this to you
in 2014, it does not hurt to ask them for this confirmation.</span><br />
<b><span style="color: darkgreen; font-family: "Arial","sans-serif";">Medicare/
insurance card.</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> Keep a copy of your insurance card or Medicare coverage card.</span><br />
<b><span style="color: darkgreen; font-family: "Arial","sans-serif";">Insurance
bill.</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> Keep copies of insurance payment summaries of medical expense
reimbursement. Payments by your insurance company to medical providers can be
used to show you have coverage.</span><br />
<b><span style="color: darkgreen; font-family: "Arial","sans-serif";">Other
tax forms.</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> Retain W-2s, Form 1095-As, and other forms that can provide
proof of health insurance coverage. Keep a copy of payroll stubs that show
your medical expense contribution.</span></td>
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-38204333776064732532015-01-16T16:59:00.001-05:002015-01-16T16:59:11.865-05:00Plan Now: 2015 Tax Brackets <div dir="ltr" style="text-align: left;" trbidi="on">
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<b><i><span style="color: #a35839; font-family: "Arial","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Want to prepare for next year's tax
bill? </span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=4"><span style="color: #aaaaaa;">Planning </span></a></span></i></b></div>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="Category image" border="0" id="_x0000_i1025" src="http://tips.resourcesforclients.com/img/hd_cat/4.jpg" style="display: block; height: 100px; line-height: 0; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 0in; padding-bottom: 0in; padding-left: 0in; padding-right: 0in; padding-top: 0in; width: 750px;" /></span></div>
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<b><span style="color: maroon; font-family: "Arial","sans-serif"; font-size: 23.0pt;">H</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">ere is a quick look at 2015 tax rates and their associated
income levels. Use this information to help prepare for your tax situation this
year. Using your 2014 tax information, you can plan for your tax obligation
next year starting now.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Don't
forget that tax payers in the higher income levels are also subject to an
additional .9% Medicare surtax as part of the Affordable Care Act. This will
impact those with incomes over:</span><br />
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<li class="MsoNormal" style="color: #222222; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">$200,000 Single filing</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 11.25pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">$250,000 Married filing joint</span></li>
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<h3 align="center" style="text-align: center;">
<span style="color: maroon; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2015 INCOME TAX RATES</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="2015 Tax Rates" border="0" id="_x0000_i1026" src="http://assets.resourcesforclients.com/wtt/general/taxrates_2015.png" style="height: 222px; width: 700px;" /></span></div>
<h3 style="margin-top: 22.5pt;">
<span style="color: maroon; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Action Steps</span></h3>
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<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Review your 2014 Adjusted Gross Income and use the
chart above to see what your marginal tax rate is.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Note whether you are close to the next highest tax
rate (This is your Marginal Tax Rate).</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">If you need to withhold additional money to avoid a
large tax bill, review and file a new W-4 with your employer.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">If possible, take steps now to manage next year's tax
obligation.</span></li>
</ol>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-43147613272341233992014-10-31T15:12:00.003-04:002014-10-31T15:12:59.757-04:002015 Social Security Benefits Announced <div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: #a35839; font-family: "Arial","sans-serif"; font-size: 19.0pt; mso-fareast-font-family: "Times New Roman";">2015 Social Security Benefits Announced </span></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=5"><span style="color: #aaaaaa;">Retirement </span></a></span></i></b></div>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="Category image" border="0" id="_x0000_i1025" src="http://tips.resourcesforclients.com/img/hd_cat/5.jpg" style="display: block; height: 100px; line-height: 0; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 0in; padding-bottom: 0in; padding-left: 0in; padding-right: 0in; padding-top: 0in; width: 750px;" /></span></div>
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<b><span style="color: #0099cc; font-family: "Arial","sans-serif"; font-size: 23.0pt;">T</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">he Social Security Administration recently announced monthly
social security and supplemental security income benefits (SSI) will increase
in 2015 by 1.7%. This increase is based upon the Consumer Price Index over
the past 12 months ending in September 2014. In addition, other figures based
on the national average wage index will also be changed. A recap of the key
amounts is outlined here:</span><br />
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<span style="color: #0099cc; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">2015 Key Social Security Benefits</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"><img alt="2015 Social Security Benefits" border="0" id="_x0000_i1026" src="http://assets.resourcesforclients.com/wtt/general/ss_benefits_2015.jpg" /></span><br />
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<span style="color: #0099cc; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What does it mean for you?</span></h3>
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<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Up to $118,500 in wages will be subject to Social
Security Taxes (up $1,500 or $93 in additional Social Security tax per
employee and per employer)</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The average Social Security retirement beneficiary
will receive an additional $264 in 2015.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">For all retired workers receiving Social Security
retirement benefits the average monthly benefit of $1,306/mo. in 2014
will become $1,328/mo. in 2015.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">SSI (Supplemental Security Income) is the standard
payment for people in need. To qualify for this payment you must have
little income and few resources ($2,000 if single/$3,000 if married).</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">A full-time student who is blind or disabled can
still receive Supplemental Security Income (SSI) benefits as long as
earned income does not exceed the student exclusion amounts listed above.</span></li>
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<h3>
<span style="color: #0099cc; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Social Security & Medicare Rates</span></h3>
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">After
temporary payroll tax rate cuts that ended in 2012, the rates do not change
from 2014 to 2015.</span><br />
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"><img alt="2015 Withholding Limits" border="0" id="_x0000_i1027" src="http://assets.resourcesforclients.com/wtt/general/withholding_2015.jpg" /></span><br />
<em><b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Note:</span></b></em><em><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> The above tax rates are a
combination of 6.20% Social Security and 1.45% for Medicare. There is also a Medicare
.9% wages surtax that began in 2013 for those with wages above $200,000
single ($250,000 joint filers) that is not reflected in these figures. Please
recall that your employer also pays Social Security and Medicare taxes on
your behalf. These figures are reflected in the self-employed tax rates, as
self-employed individuals pay both halves of the tax.</span></em><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"></span><br />
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-35451793437289147722014-10-25T10:53:00.000-04:002014-10-25T10:53:41.549-04:00Are you prepared for this new IRS Form? <div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 19.5pt; mso-fareast-font-family: "Times New Roman";">W-2s, 1099s...and Now 1095-A </span></b></div>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img alt="Category image" border="0" height="53" id="_x0000_i1025" src="http://myclientnewsletters.com/wtt/img/hd_cat/1.jpg" style="display: block; height: 100px; margin: 0in; padding: 0in; width: 750px;" width="400" /></span></div>
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<b><span style="color: maroon; font-family: "Arial","sans-serif"; font-size: 23.0pt;">T</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">here
will be a new tax form filling mailboxes beginning January, 2015. This Form
1095-A is a Health Insurance Marketplace Statement. If you participate in the
Healthcare Marketplace, you will need this new form prior to filing your tax
return. Here is what you need to know.</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: maroon; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Background</span></h3>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Each year the tax-filing season begins
with the receipt of forms required to file your tax return. Employees receive
W-2s from their employers. Individuals receive various 1099 forms for
reporting interest, dividends, capital gains and independent earnings as sole
proprietors. If you used the Healthcare Marketplace to purchase health
insurance, you will now need your 1095-A form to file your tax return.</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: maroon; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What 1095-A provides</span></h3>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Form 1095-A will provide you with a
monthly recap of the health insurance you purchased through the Healthcare
Marketplace. It will recap the name of the enrollee and any other people
covered within the health insurance. The form will also summarize your health
insurance policy including the type of coverage and the dates of coverage.</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: maroon; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">What you need to know</span></h3>
<ul type="disc">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The
information on this form is being sent to the IRS.</span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> If there are errors in this form you should take
steps immediately to correct them.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">You
need this form to file your taxes.</span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> If you use the Healthcare Marketplace do not file
your tax return without receiving an accurate 1095-A.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">You
may receive multiple 1095-A forms. </span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">You should receive one Form 1095-A for each policy
you have through the Healthcare Marketplace. Receiving multiple forms
may also occur if you have non-dependents receiving coverage under your
health insurance plan.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Premium
Tax Credit in your future?</span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">
The information on the form will help determine if you are eligible for
the Premium Tax Credit when you file your tax return.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Advance
Payments of the credit may create a tax obligation.</span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Form 1095-A will show you any advance payments of
your Premium Tax Credit made to your insurance company. Excess Advance
Premium payments may have to be returned when you file your tax return.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Review
the months of coverage. </span></strong><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">If
you do not have health insurance coverage for the entire year, this
report may also be used to determine if you owe shared responsibility
taxes for part of the year.</span></li>
</ul>
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</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-18885935483626854292014-08-15T14:20:00.002-04:002014-08-15T14:20:53.614-04:00College Tax Savings: 2014 Edition<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><i><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Every little break helps</span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=4"><span style="color: #aaaaaa;">Planning </span></a></span></i></b></div>
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<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-line-height-alt: 14.4pt;">
<b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 23.0pt;">W</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">ith
the start of school just around the corner, it is hard to ignore the high
cost of funding a college education. Thankfully, there is some help within
the tax code. Outlined here are three of the more popular ways to reduce your
taxes in 2014 as a result of this educational expense burden.</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #77171b; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Who Qualifies:</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Typically you, your spouse, or a
dependent who can be claimed as an exemption on your individual tax return</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #77171b; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Qualified Expenses:</span></h3>
<div style="line-height: 14.4pt; margin-bottom: 3.75pt; margin-left: 30.0pt; margin-right: 0in; margin-top: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Tuition and fees, course-related books,
supplies and equipment</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #77171b; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Common Tax Benefits:</span></h3>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; margin-top: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">American
Opportunity Credit. </span></b></li>
<ul type="circle">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Amount of Credit:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> $2,500 per eligible student at an eligible
institution ( 100% of initial $2,000 and 25% of the next $2,000 of
eligible expenses)</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Frequency:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Available for the first four years of
post-secondary education</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Comments:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> In 2014, 40% of this credit is a “refundable”
credit. This means you can receive up to $1,000 even if you owe no
federal income taxes.</span></li>
</ul>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Lifetime
Learning Credit. </span></b></li>
<ul type="circle">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Amount of Credit:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Up to $2,000 per taxpayer for eligible student
expenses at an eligible institution (20% of $10,000 in eligible
expenses)</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Frequency:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> No limit on number of years you can claim the
credit</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Comments:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> The income limits for this credit are much lower
than for the American Opportunity Credit.</span></li>
</ul>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Student
loan Interest Deduction. </span></b></li>
<ul type="circle">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Amount of Deduction:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Reduce up to $2,500 of your income subject to tax</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Frequency:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Per taxpayer per year.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level2 lfo1; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><b><span style="color: #77171b; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Comments:</span></b><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"> Loan interest not secured by a residence is
typically not deductible, so this tax provision is an exception. This
reduction in income is available even if you do not itemize your
deductions.</span></li>
</ul>
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<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;">
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #77171b; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">The One that Got Away? Tuition and Fees Deduction</span></h3>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">There
is also a Tuition and Fee deduction for up to $4,000 in eligible expenses
that was available to taxpayers through 2013. Unfortunately, this
educational benefit has not been extended into 2014. So if you have used
this deduction in the past, it is time to review your other alternatives.
But be prepared in case Congress extends this tax benefit once again.</span></div>
</td>
</tr>
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<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #77171b; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Tips to Maximize your Tax Benefit</span></h3>
<ul type="disc">
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The
American Opportunity Credit is per student, while the Lifetime Learning
Credit is per taxpayer. So if you have multiple, eligible students, the
American Opportunity may be a better choice.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Do
not use expenses for room and board, health fees, or transportation for
these credits. While book expenses required for enrollment can be
deductible, other book expenses are excluded from the credits.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">You
may not double dip expenses. In other words, if you received
scholarships, grants, other tax-free assistance or have used educational
expenses for one of the credits listed above you may not reuse that
expense for other tax benefits.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Gifts,
bequests, or inheritances do not reduce your eligible expenses.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Sometimes
it is better to let your dependent claim the educational credit versus
using them on your tax return.</span></li>
<li class="MsoNormal" style="color: #222222; line-height: 14.4pt; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l1 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Take
care not to over withdraw funds from other special educational funds
like 529 college savings plans or Coverdell ESAs. If you use up all
eligible college expenses against your credits and still have unmatched
withdrawals from these special accounts you could subject yourself to a
10% tax penalty.</span></li>
</ul>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Remember, like most tax provisions, these
benefits are all subject to income limitations. To receive the maximum
credits noted above your Modified Adjusted Gross Income must be below
beginning phase-out amounts. When you reach the maximum phase-out amount you
are no longer eligible for the tax benefit. For 2014 they are:</span></div>
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<td colspan="4" style="background: #77171B; padding: 3.75pt 3.75pt 3.75pt 3.75pt;">
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<span style="color: white; font-family: "Arial","sans-serif"; font-size: 14.0pt;">Educational Benefits:</span></div>
<div align="center" style="line-height: 14.4pt; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: white; font-family: "Arial","sans-serif"; font-size: 12.5pt;">2014 Modified Adjusted Gross Income
Phase-outs</span></div>
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</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 20.0%;" valign="top" width="20%">
<div class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Filing status</span></b></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 30.0%;" valign="top" width="30%">
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<b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">American
Opportunity Credit</span></b></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 25.0%;" valign="top" width="25%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Lifetime Learning
Credit</span></b></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 25.0%;" valign="top" width="25%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Student Loan
Interest</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;" valign="top">
<div class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Single</span></div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">$80,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 30.0pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">90,000</span></div>
</td>
</tr>
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</div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">$54,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 30.0pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">64,000</span></div>
</td>
</tr>
</tbody></table>
</div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">$65,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 26.25pt 1.5pt 5.25pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">80,000</span></div>
</td>
</tr>
</tbody></table>
</div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;" valign="top">
<div class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Married Filing Joint</span></div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">160,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 30.0pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">180,000</span></div>
</td>
</tr>
</tbody></table>
</div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">108,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 30.0pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">128,000</span></div>
</td>
</tr>
</tbody></table>
</div>
</td>
<td style="padding: 3.75pt 3.75pt 3.75pt 3.75pt;" valign="top">
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">130,000</span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt; width: 10.0%;" valign="top" width="10%">
<div align="center" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">–</span></div>
</td>
<td style="padding: 1.5pt 26.25pt 1.5pt 1.5pt; width: 45.0%;" valign="top" width="45%">
<div align="right" class="MsoNormal" style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">160,000</span></div>
</td>
</tr>
</tbody></table>
</div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-33634481362052732782014-07-14T11:46:00.004-04:002014-07-14T11:46:54.563-04:00Premium Tax Credit: Upcoming Tax Surprise?<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img border="0" id="_x0000_i1025" src="http://myclientnewsletters.com/assets/img/logo/93471.jpg" /></span></div>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">154 E. Boston Post
Road | Mamaroneck, NY 10543<br />
(914) 253-6857 | <br />
<a href="http://www.jpalcpa.com/"><span style="color: #222222;">www.jpalcpa.com</span></a>
| <a href="mailto:%25%20%25emailaddress%25%25"><span style="color: #222222;">joe@jpalcpa.com</span></a>
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<b><i><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Here is a quick quiz to see if you are
at risk</span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Arial","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=3"><span style="color: #aaaaaa;">Deductions </span></a></span></i></b></div>
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<b><span style="color: #006699; font-family: "Arial","sans-serif"; font-size: 23.0pt;">B</span></b><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">ased
upon a recent report given to the Federal government evaluating data
inconsistencies with the new health insurance market exchanges, over a
million taxpayers could owe the government money at tax time. Here is a quick
quiz to see if this risk applies to you.</span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #006699; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Q1. Did you apply for health care insurance on either the new
Federal Marketplace or a state run insurance exchange?</span></h3>
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<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">If no. </span></strong><strong><span style="color: #990000; font-family: "Arial","sans-serif"; font-size: 11.5pt;">STOP</span></strong><strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> The
tax surprise with the Premium Tax Credit does not apply to you.</span></div>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">If yes. </span></strong><strong><span style="color: #009900; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Continue</span></strong><strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"></span></div>
<h3 style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #006699; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Q2. Did you reduce your health insurance premium by applying
the new Premium Tax Credit towards your health insurance premium's monthly
bill?</span></h3>
<div style="line-height: 14.4pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">If no, congratulations, there
is no tax credit to pay back.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"> Even better, please make a
note to review the possibility of receiving the Premium Tax Credit when you
file next year’s income tax return.</span></div>
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<strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">If yes. </span></strong><strong><span style="color: #009900; font-family: "Arial","sans-serif"; font-size: 11.5pt;">Continue</span></strong><strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">.</span></strong><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;"></span></div>
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<span style="color: #006699; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Result: You may be subject to a tax bill when you file next
year’s tax return.</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">This could happen if you are one of the
millions receiving a reduced health insurance premium because a monthly
amount is being sent by the Federal Government to your health insurance
company to pay part of your insurance premium. A government report in June,
2014 suggests that over half of those who claimed eligibility to receive the
tax credit have data inconsistencies with information in government
databases.</span></div>
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<span style="color: #006699; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Next Steps</span></h3>
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<span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 11.5pt;">If you have been using the health
insurance Premium Tax Credit, conduct a review of your enrollment form. If it
is not accurate, make the necessary corrections as soon as possible. This
will help your potential repayment problem from getting any bigger. Finally,
conduct a tax review to determine if you will owe money as a possible payback
of this credit at the end of the year.</span></div>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-49788300919436163932014-05-24T14:10:00.000-04:002014-05-24T14:10:05.142-04:00Alimony Mis-match Getting IRS Audit Attention<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 19.5pt; mso-fareast-font-family: "Times New Roman";">Alimony Mis-match Getting IRS Audit
Attention</span><i><span style="color: #aaaaaa; font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";"><a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=6"><span style="color: #aaaaaa;"></span></a></span></i></b></div>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img border="0" height="85" id="_x0000_i1025" src="http://myclientnewsletters.com/wtt/img/hd_cat/6.jpg" style="margin: 0in; padding: 0in;" width="640" /></span></div>
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<b><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 23.0pt;">T</span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">he U.S. Treasury
Department recently released an audit report revealing a disturbing level of non-compliance
in alimony reporting on tax returns. This non-compliance will result in vast
increase in tax return reviews now and in the years to come. Here is what you
need to know.</span></div>
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<span style="color: darkgreen; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">The study</span></h3>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">The Treasury Inspector General for Tax
Administration (TIGTA) recently conducted an Audit of 2010 tax returns that
claimed an alimony deduction. What they found:</span></div>
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<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Over 560,000 taxpayers reduced their income for
alimony paid in 2010.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">47% of the claimed alimony deduction tax returns did
not match required income reporting from those who received the alimony.</span></li>
<li class="MsoNormal" style="color: #222222; margin-bottom: 7.5pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The discrepancy was more than $2.3 billion in
unreported 2010 income.</span></li>
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<strong><i><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Please note: </span></i></strong><em><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">You
may reduce your income for qualified alimony payments. Those that receive
alimony must include the payments as income on their tax return. As a
clarification, in most cases, spousal maintenance is considered alimony by
the IRS. While child support is not considered alimony.</span></em><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"></span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Further, the audit determined that the
IRS does not adequately track this non-compliance, nor are proper penalties
being assessed when the person paying alimony does not correctly report the
Social Security Number (SSN) or Tax Identification Number (TIN) of the person
receiving the funds.</span></div>
<h3 style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: darkgreen; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Things to consider</span></h3>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">If you receive alimony.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> You
must report this income on your tax return. If you are receiving income from
an ex-spouse that you believe is child support, have documentation to support
this claim.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Mis-match audits will rise
this year.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> The IRS has corrected their audit filters to capture major
alimony mis-matches for the 2013 tax year. Given this, you should expect a
notice or audit if there is a major alimony discrepancy.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Penalties are coming.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> If
you do not correctly report the SSN or TIN of the person receiving alimony
you will now start to see penalty notices. The programming error in the IRS
system has been corrected. So get a correct identification number for the
person who receives your alimony payments and report it on your tax return.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Keep documentation close.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">
Since you know the risk of audit in this area is high, keep your
documentation handy. If paying alimony, having it automatically deducted from
your paycheck will help you accurately report your payment amounts.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">File a tax return.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> In
2010, $937.2 million of the claimed alimony deductions had no corresponding
income tax returns filed reporting the income. This non-reporting area is a
highly recommended audit target for the IRS.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Talk to your ex.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">
While possibly an unpleasant task, a quick discussion regarding claimed
alimony can identify whether you have a reporting problem. Hopefully, this
communication can solve any potential problems prior to the involvement of
the IRS.</span></div>
<div align="right" style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<em><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Source:
TIGTA 2014-09 report released 5/15/2014</span></em><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"></span></div>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-18038295079758889832014-05-02T14:36:00.002-04:002014-05-02T14:36:57.244-04:00 Indirect IRA Rollovers. Change is Coming<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 8.5pt; mso-fareast-font-family: "Times New Roman";">154 E. Boston Post Road | Mamaroneck, NY
10543 | (914) 253-6857 | | <a href="http://www.jpalcpa.com/" style="color: #333333;">www.jpalcpa.com</a>
| <a href="mailto:%25%20%25emailaddress%25%25">joe@jpalcpa.com</a></span></div>
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<b><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 19.5pt; mso-fareast-font-family: "Times New Roman";">Indirect IRA Rollovers. Change is Coming</span></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=7"><span style="color: #aaaaaa;">Miscellaneous </span></a></span></i></b></div>
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<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><i><span style="color: indigo; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Topline:</span></i></strong><i><span style="color: indigo; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> When
rolling over funds from one IRA to another (typically Traditional IRAs, Roth
IRAs, SEP IRAs and Simple IRAs), it is best to use a direct rollover versus
an indirect rollover. As confirmed in a recent tax court ruling, taxpayers
are limited to ONE INDIRECT rollover per 12 months. This limit applies no
matter how many IRA accounts you own.</span></i></div>
<h3 style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: indigo; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Background</span></h3>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Many taxpayers have numerous Individual
Retirement Accounts (IRAs). You can move funds from one qualifying account to
another without paying taxes on the rollover as long as you follow the
rollover rules. If the rules are not followed, the funds are deemed a
distribution and taxes plus a potential early withdrawal penalty may be owed.
There are two primary methods for rolling over the funds from one account to
another:</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Direct Rollover. </span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Using
this method, the taxpayer never takes possession of the rollover funds.
Instead, one institution transfers the funds out of one account and sends
them directly to the institution that has the receiving account. Since the taxpayer
never takes possession of the funds, there is little chance the IRS would see
the transfer as a distribution.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Indirect Rollover.</span></strong><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> In
this case, the funds are withdrawn from the IRA and sent to the account
holder. The account holder then deposits the same amount into the new
account. As long as the transfer takes place within 60 days, it is a valid
transfer and no taxes are owed. The taxpayer bears the burden of proof that
the transfer was completed within the required timeframe.</span></div>
<h3 style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: indigo; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Aggregate once per year
rule</span></h3>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">In a recent court case, the IRS put
their foot down on unlimited INDIRECT transfers of funds.</span><span style="color: indigo; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">*</span><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;"> In
their ruling they stated that a taxpayer is entitled to make one indirect
transfer per 12-month period regardless of the number of IRA accounts. Any additional
transfers are not valid and will be deemed a distribution from your IRA.</span></div>
<h3 style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: indigo; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Why the rule?</span></h3>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Some taxpayers were using a number of
rollovers of the same dollar amount from account to account to give
themselves a short-term loan. In the tax case, the defendant removed funds
from one IRA. He used the money for a couple of months. He then took the same
amount from a second IRA and replaced the money originally removed from the
first IRA. He then took the same amount from a third IRA to replace the funds
in the second IRA. Finally, the last IRA had its funds replaced. Effectively
giving him use of the funds for up to 120 days. The court ruling effectively
eliminated the ability to make these kinds of transfers.</span></div>
<h3 style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: indigo; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Effective change</span></h3>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">The court ruling creates a change in the
IRA indirect rollover rules beginning on January 1, 2015. Effective that
date, you may only conduct one indirect IRA rollover per 12 month period. IRS
publications will be revised to reflect this change.</span></div>
<div style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Because of this, it is best to employ a
direct rollover of funds from one IRA to another using a qualified financial
trustee to avoid any potential problems. This ruling does not apply to all
conversions and rollovers. Please contact the financial institution receiving
the rolled over funds for details on their process to ensure it is handled
correctly.</span></div>
<div align="right" style="mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: right;">
<i><span style="color: indigo; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">*Source:
T.C. Memo 2014-21 Bobrow vs Commissioner IRS</span></i></div>
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Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com0tag:blogger.com,1999:blog-6863336581856812705.post-84507324030667816242014-04-18T16:37:00.001-04:002014-04-18T16:37:30.203-04:00 Virtual Currency...Every Bit Counts<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 19.5pt; mso-fareast-font-family: "Times New Roman";">Virtual Currency...Every Bit Counts</span></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=1"><span style="color: #aaaaaa; text-decoration: none; text-underline: none;">What's New
</span></a></span></i></b></div>
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<b><span style="color: maroon; font-family: "Tahoma","sans-serif"; font-size: 23.0pt;">I</span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">n recent Internal Revenue
Service Notice 2014-21, virtual currencies like Bitcoin have been classified
as property. The IRS is aware of the growing popularity of this medium of
exchange and that it is not considered legal tender by any government. The
IRS notice hopes to clarify how you must treat your use of this new
technology. The outcome for users is not good. Here is what you need to know;</span></div>
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virtual currency like Bitcoin, you must keep track of the original cost
of the coin and its value when you use it. As a capital asset you must
also know whether your gain or loss on use of the virtual currency is a
short-term or long-term.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
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employee, must be reported on a W-2, and are subject to employment
taxes. Income received as an independent contractor has self-employment
rules applied and must follow Form 1099 reporting requirements.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: maroon; margin-bottom: 11.25pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">A currency? Per the IRS, no. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Businesses have the ability to
calculate foreign currency gains and losses on their financial
statements. This foreign currency gain or loss calculation is not
available for virtual currencies like Bitcoin.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: maroon; margin-bottom: 11.25pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Determining value. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">If you purchase or sell something using a virtual
currency, you need to determine the fair market value of the transaction
using a valid virtual currency exchange and translating it into U.S.
dollars.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: maroon; margin-bottom: 11.25pt; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Miners have income. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Miners are those who receive Bitcoins
and other virtual currencies by validating transactions and maintaining
public Bitcoin ledgers. If you are someone who “mines” virtual currency,
you create income upon receipt of the currency. This is a taxable event.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">As the technology of alternative methods
to exchange goods and services evolves, so will your need to understand it.
Should someone offer to provide you with Bitcoins for products and services,
you will now know there are tax implications to saying yes.</span></div>
</td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/03007595482695674102noreply@blogger.com2tag:blogger.com,1999:blog-6863336581856812705.post-20112389481340712752014-03-28T15:58:00.001-04:002014-03-28T15:58:06.987-04:00Preparing Your Business for a Sales/Use Tax Audit<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"><img border="0" id="_x0000_i1025" src="http://myclientnewsletters.com/assets/img/logo/93471.jpg" /></span></div>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 8.5pt; mso-fareast-font-family: "Times New Roman";">154 E. Boston Post Road | Mamaroneck, NY
10543 | (914) 253-6857 | | <a href="http://www.jpalcpa.com/" style="color: #333333;">www.jpalcpa.com</a> | <a href="mailto:%25%20%25emailaddress%25%25">joe@jpalcpa.com</a></span></div>
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<b><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 19.5pt; mso-fareast-font-family: "Times New Roman";">Preparing Your
Business for a Sales/Use Tax Audit</span></b></div>
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<b><i><span style="color: #a35839; font-family: "Helvetica","sans-serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">How to take the bite out of the audit sting</span></i></b></div>
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<b><i><span style="color: #aaaaaa; font-family: "Tahoma","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Category: <br />
<a href="http://myclientnewsletters.com/wtt/category.php?u=326386&cat=6"><span style="color: #aaaaaa; text-decoration: none; text-underline: none;">The
Audit </span></a></span></i></b></div>
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<b><span style="color: darkgreen; font-family: "Tahoma","sans-serif"; font-size: 23.0pt;">I</span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">t is no surprise that states audit
their small business community as a productive way to increase revenue for
their state coffers. Should you receive the dreaded notice of one of these
audits, here are some ideas that can make this a more pleasant experience:</span><br />
<ol start="1" type="1">
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Review the sales tax rules. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Know the rules in your state and
locality. Pay special attention to areas that are not taxed. A quick
internet search on sales and use tax audits for your state should
yield examples of areas the auditor will focus their resources. Pay
attention to the terminology used in these documents. Use the same
terminology when talking with the auditor.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Conduct a self-audit. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Prior to the arrival of the auditor,
audit yourself. Begin with your sales receipts, migrate to capital
purchases, and then finish with your bills. Pay special attention to
internet sales and purchases you make with your credit card.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The best defense is a good offense. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">You may find areas in your self-audit
where you paid tax when none was due. Perhaps you have production
equipment and your energy providers charge you sales tax on all your
power. You may be due a sales tax refund for up to three years of this
production energy use.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Watch out for capital equipment. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The sales tax rules on capital
equipment can vary dramatically. Some vendors may be required to
collect and send in sales tax on equipment purchases that are not
taxable. You must then file to collect a refund.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">The expense report trap. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">An easy way to have the auditor pay
for their time is to review your expense reports. Often you do not
keep receipts of items purchased at a retail store. An auditor could
assess you sales tax on items purchased at Walmart, simply because you
did not keep the receipt. This despite the fact that a Walmart retail
store always collects sales tax.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">It’s not usually taxes on your sales that gets you.
</span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Remember, it
is not often the collecting and transmitting taxes on your sales that
gets attention in an audit, it is the payment of use tax and sales tax
purchases you make and potentially overlook.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Pre-determine scope of audit. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Prior to the audit please inquire
what the scope of the audit will entail. If the timing of the audit
will create a hardship, request a time that is better for you and your
business. Consider recommending sampling a defined period of time
versus a full review of all your records.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
<li class="MsoNormal" style="color: darkgreen; margin-bottom: 7.5pt; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Get help. </span></b><span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";">Finally, please consider that you will typically
encounter an audit of this type once or twice during your career. The
auditor does this every day. So get help as soon as you receive the
audit notice.</span><b><span style="font-family: "Tahoma","sans-serif"; font-size: 11.5pt; mso-fareast-font-family: "Times New Roman";"></span></b></li>
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<span style="color: #222222; font-family: "Tahoma","sans-serif"; font-size: 11.5pt;">Remember, all states share information with each other. They
know sales and use tax audits of small businesses often generate more
income than the state pays their auditor. Knowing this, it is best to be
prepared.</span><br />
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<i><span style="color: #aaaaaa; font-family: "Tahoma","sans-serif"; font-size: 8.5pt; mso-fareast-font-family: "Times New Roman";">Published:
2014-03-28 12:00:00</span></i></div>
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