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I tried blocking in the past and found it annoying and was still tempted to unhide and look at the posts anyway. I know some people have me blocked, but I still try to help them and like everyone anyway. It's amusing to see how long that blocking person will wait to respond when mine is sometimes the only answer. It's also very obvious when I post an exact correct answer and a member who has me blocked will follow up in the very next post with the same thing, and I'm not talking about when people are typing and posting at the same time either. More people would probably like it better if I posted less and stayed in the background to moderate. Less of that too, I'm sure.

I didn't want anyone to miss out on all this fun if they skipped over the other topic.

Reminder that this topic is State Tax Aggression. The off-topic posts have been moved to this one.

Abby, why aren't either of your links working? They both come right back around to this topic on here. Cut and paste of the address into the address bar works, so that is odd that the link itself doesn't. I used the same web address that Abby provided and this works: LINK Abby, is your linked site mostly questions from professionals or from the public with answers by pros? I ask because I noticed another one referred over at the right of that page for pros with the addition to the link "/r/taxpros" that has a different format. Which is it that you moderate?

Excellent post and summary chart by cbslee that I copied from another topic to save here:

I agree with Abby Normal. Your client should definitely file a Form 1040 because the statute of limitations on assessments hasn't started until a return is filed. An SFR doesn't constitute a filing, and the return your client files will be considered an original return filed for that year.

I'm missing one year but do have 2006 and would be happy to help you. Please send me a PM with your address.

I remember in years past the company would provide a CD for some nominal fee like $20-$30. Not sure now though. If you do call, I hope you'll let us know what you find out.

Um, also not true. A username and password will allow access to wherever you want to log in to, but you need to make sure that you trust the computer and network it is on to have that information stored in its cookies. By the way, I strongly suspected this was you just by the way your post was worded before I ever checked the profile. There's more information that Eric and I can see than the general membership has access to. Buh bye LaVergne.

No, all you have to do on any other computer or device is to log in using your existing username and password. There is absolutely NO NEED to set up any other username to access this forum.

PA does have a sales tax exemption certificate application (Rev 72) for certain organizations to apply for exemption, but it doesn't seem to apply to municipal or gov't offices outside of PA but you should take a look at it. The actual exemption certificate itself is Rev-1220 that you can also take a look at too. I think the shipping address to an address outside of PA should cover it. There is that provision that says if the goods go to an intermediate agent within PA first though, then the goods are subject to tax. Do you know the exact reason given by the vendor for balking?

https://www.pacode.com/secure/data/061/chapter32/chap32toc.html ^ that came directly from the PA code found on this page: https://www.pacode.com/secure/data/061/chapter32/chap32toc.html ETA - the link I provided first was incorrect, now fixed. Sorry, I had too many tabs opened at once.

I don't know exactly how you've entered the assets initially or what you mean by "When detailed properly, the software reduces the depreciable building by the land...." I've always reported it as I described and my depreciation schedules have the land entered as a separate asset, so even with bulk sales entry, I indicate the proper code section that applies and it is reported separately.

Yes, they must be separated. In general: The land isn't depreciable property so it would go on the 4797 in part 1 as sec 1231 property. The building (sec 1250) and tangible personal property (1245) reporting is each separate and its reporting depends on whether it's short or long term AND also whether sold for a gain or a loss: Short term gain and losses of these type are reported in part 2, Long term and sold at a loss goes in part 1, Long term and sold at a gain goes in part 3 Sale of real or tangible that was deducted under the de minimis safe harbor - all goes in part 2

This? Google brought it right up, top item direct to IRS site: https://www.irs.gov/pub/irs-prior/fw4p--1999.pdf

It's a sad fact that starting with the last economic crash, people are once again abandoning horses because they can't afford their care. I owned horses for many years and still follow friends and pages on social media and read current stories of how people at shows will occassionally find a stranger's horse tied to their trailer. It's said that these folks will look for a nice trailer with people that appear to be well-off in hopes that their beloved animal will be taken and cared for because the rescues are full and rehoming or selling can be very difficult.

Well, you just posted almost this exact thing back in mid-May and no one had much to say about it then and you also took exception to the comment about anyone's list (from members here, at least) being rather biased and arbitrary which I happen to agree with. After all, most of the active members here prepare a limited number of states on a regular basis, of sufficient volume, and/or with a number of years of experience with those states to even be able to rate them with any sort of valid criteria, and you yourself listed only 10 states, not all of which you have direct experience with. I would venture a guess that some of the members here may not have ever prepared 10 different states in their entire careers, let alone have current experience worthy of commenting on each of them, or have had the need to interact directly with the state agency for any reason.

GIF stands for graphics interchange format and appears as an animated image in a post. I posted the one of the kitty derailing a model train hoping that posters wouldn't continue to derail the Land Percentage topic, but you apparently missed my point and posted off-topic there too, so I ended up moving all the derailing posts out of that topic and into this one. Clearer now? Sorry, I was trying to be cute/funny with the kitty gif and my post here above. Guess that didn't work out too well. Edit - the gif was in Abby Normal's topic "Farmers, corporations and FUTA". I was mistaken for a moment since it was the second topic this week that derailed that I had to move posts. I was trying to be more gentle than my usual cracking of the whip and yelling at people. Sigh, sometimes nothing works and it's hard to find a happy medium or balance. It's coming up on Halloween so you all can just picture me in my usual witch costume.

Netting is NOT allowed under sec 267 even if they are part of the same transaction. Gain is recognized and loss is disallowed.

You, Black Bart, should repent for choosing to ignore my cute cat-train derailment gif and continuing down a dark and dangerous path.

Catherine's post helped lead you astray.

Ok, but what I meant by the type of entity was - is it reporting as a corp, partnership, or unincorporated?

Pub 4163 has all the rules, starting around pg 40. Link to IRS.gov search, pub 4163 should be the top item. Sorry, can't link directly from my tablet because it keeps wanting to download the pub instead of just displaying it.

This IRS page has a good description of how the name control is assigned with some examples: https://www.irs.gov/businesses/corporations/using-the-correct-name-control-in-e-filing-corporate-tax-returns It depends on the type of entity filing, how many characters in the name, if there are numbers in it, etc. Unincorporated individuals use letters of the last name. Be careful with hyphenated names. If that isn't enough help, give use the type of entity and I can give a more specific link. As an example: My corp name is my name, and my name control is JUDY. If I was unincorporated filing on a Sch C, my name control would be the 1st 4 letters of my last name: LATH.

Is it the name control used by the IRS that the system is requiring?