Pacun

The only thing that comes to my mind is line 30 (sch A), click on the bunny and make sure that "force standard deduction" is not checked. I get the same results as Bart.

I agree with KC that she lived the whole year and therefore qualify for 8K. The question is: Will she have to return the 8K since she didn't live in the house for 3 years?

Happy Birthday JohnH.

Thank you Catherine for your quick replies. I already got your email and I thank you.

Correct, daughter can still claimed mother if she only made $2,952.

Correct, child must be under 17 at the end of tax year. No more 1K for this person.

If US Citizen moved to the US in December 2008 from a foreign country (where he lived for 2 years), worked in the USA Jan - April 2009 and died at the end of April 2009, will not qualify for the credit even if he made only 5K.

No. You would amend last year's return. Some states have some different programs that might loan you 8K and they will collect it later.

I am a DC preparer, I have a couple of TP who lived in MA half of the year and the other half in DC. Will I have problems if I try to efile MA returns? Do part year residents qualify for commuting credits? I am very interested in the efiling questions, so if you can answer that one, I will be happy.

If she files MFS, the IRS will send her a refund. You should calculate the filing both ways (MFJ and MFS). The sooner they paid the student loan, the better anyways. You split the itemized deductions based on what each paid. If she itemizes, he will start with a 0 standard deduction and build it up using schedule A, but he is not required to use schedule A if he uses his 0 standard deduction.

It seems that the whole thing is treated as dividends. This is what IRS says: U—Dividends distributed from an ESOP under section 404(k). Use Code U for a distribution of dividends from an employee stock ownership plan (ESOP) under section 404(k). These are not eligible rollover distributions. Note. Do not report dividends paid by the corporation directly to plan participants or their beneficiaries. Continue to report those dividends on Form 1099-DIV.

On the work sheet that reads "property 1" through 10, place an X on "print this worksheet".

Only one Schedule E with A and B colums. I would think like 2 properties as someone stated. One for Rental and one for residence. I would do that because the rental property will be depreciated every year, while the residence will be depreciated only on the years when he shares his apartment.

If the child has a green card, he can get a social security number. Why do you need to check if the "green card" has an ID number? All "green cards" have an A number, which means nothing for taxes as long as the person is a legal permanent resident and have a social security card. Since the child was not with TP all year and the adoption is not final, I don't think you can claim this person on the return.

The adult that provided more than 50% of support is the only one that can claim the exemption of her friend (the child), provided that her friend lived with her all year. Since they are only friends, the child cannot be her qualifying child or relative.

What difference does it make if you use one basis or the other?

Why don't start by telling us the use of this house by the original owner?

lol. I even said that I sounded like Jainen. lol.

This is what I said originally: If they live together at some point in 2009 and one of them itemizes, the other doesn't to itemize or use schedule A according to the IRS. That person's standard deduction is zero.

No, if one itemizes the other one doesn't have to itemize as I stated before.

Not really. If one spouse files Schedule A and they didn't live together at all in 2009, the other can use the standard deduction. In this case the other person doesn't have to itemize deductions. If they live together at some point in 2009 and one of them itemizes, the other doesn't to itemize or use schedule A according to the IRS. That person's standard deduction is zero. As you can see, the other person is not forced to itemize on neither circumstance. (I sound like Jainen, don't I?)

Not a problem as long as you don't check mark "yourself" on line 6a.

Was she in the US 183 or more days? If yes, file W7, 1040 (regular), and schedule C.

I use NATP folders with their logo and my address. If you order 500 folders, it will cost you about $500 for the folders and membership.

Don't waste much time with this person. You might end up requesting an ITIN for him and filing 1040 with schedule C. As soon as you tell him how much he will have to pay, he will walk away. The very first thing I do for these people is to run a quick estimate of their taxes and then I ask them, do you want me to start working on your taxes or no. If yes, I start the real work. If no, I wish them a nice day and call my next customer. If you use line 7, the IRS will question the return sooner or later. Remember that you don't have all the information from the employer so the IRS will not know who to go after even if you use line 7 and treat him as an employee.