Margaret CPA in OH

Thanks, I'll look at that although I thought it had to be linked to something. We shall see. As the business no longer exists and he is jobless and apparently not looking (wondering why no unemployment), it's hard to see the future.

Hah! Got it this time. No early renewal, though. And I didn't see ppr. I may be going to that next but it might add up to even more to add in the local returns and all the trust returns and 1065's, etc. Ah, it's only money...

Client had home office for convenience of employer. Employer ran business into the ground and stopped paying client in late 2012 but paid for his health insurance. Client was below filing requirement for 2013 so didn't file. For 2014 he withdrew from IRA to survive. What to do about lingering home office in fixed assets? Dispose on 4797 as business no longer exists? Doesn't he have to determine recaptured depreciation when he sell his house or is that now going to show up on 4797? This would be a good year as his income is still below the filing requirement but he gets back the withheld tax. And the weird ones continue...

Here's what I see on following your instructions: <%=message%> This site is currently under construction. We apologize for the inconvenience. Please contact the Account Management department at 800-495-4626 with questions you may have regarding your renewal. Thank you.

I'm still looking for the new pricing. I logged into MYATX - nothing. I browsed everywhere I could think of - nothing. I didn't receive a renewal email either. I'm just trying to find this new pricing however it breaks down whether reconfigured user packs, pricing for enhanced depreciation or not, whatever has changed.

Renewal already? I didn't get mine yet. Where is this pricing detail, anyway? Why am I so out of the loop (sniff, sniff)?

What are user packs?

Ah, but I think if the ssn isn't on the account, at least some banks won't accept it. Identity theft or such, I think. It's not the name, it's the ssn.

I would be inclined to report as an early distribution but not sure how to input absent a 1099R. There would be no matching but maybe an easier conscience and good documentation of the what happened. Boy, we really get the weird ones on this board, don't we?

Ohio follows federal filing and there was no estate. When house sold in the summer before dad died in December, all remaining money was gifted to son. He will file a gift tax return (he says) but the money has been used to pay for both parent's expenses. The idea was to spend down, if possible, but dad didn't make it. Bank account was in dad's name only after mother began her decline several years ago. Thanks, Judy. I can finish this one off now and mail it out.

And you do know your way to that mailbox!

I'm sure he has a bank account but it wouldn't have mother's or father's name or ssn on it. Form 1310? When I've had a deceased spouse in a couple before, the survivor was competent so no issue.

Son is handling returns for deceased father (Dec. 2014) and incompetent mother (Alzheimer's). There are substantial refunds from federal and state. He will paper file and include POA for mother and personal representative for father. The checking account was in the father's name and is still open but bank knows father is deceased. Must son receive paper checks? File 1310 although mother is still living? He hasn't gotten back to me whether his SSN is also on checking account but didn't think so. Thanks

I read that as the current FAM users will get a discount of $179 due to the enhanced features. The rest of us will not receive the discount. I hope your interpretation is correct!

My thought, exactly! It would be great if there would be a 'no enhanced assets module' available but not likely. After all, CCH is in the business to make money, not help us small tax preparers. Retirement looks better every week, especially this one!

Well, you should maybe go anyway to pick up that Publisher's Clearing House valuable sweepstakes entry so you can win, retire, and go diving with me!

And I thought it was just me! I still don't know how I manage to get my screen and the program back to the size I need but it finally happens. Someday I just may jot down all the steps I go through to get there - nah!

If she won't use a spreadsheet program, I think Staples still has 13 column accounting paper available :)

This is the last year to amend 2011 which was due April 2012 or extended due date. I have one that I am trying to resolve with depreciation issues and Form 3115 for intervening years which also need amending. Ugh! Not really enough time to do it and all the others in the queue.

I've decided to amend 2011 considering the assets from 2009 as expenses under Section 179 even though they were put under office expense. Bottom line is the same and 2009 is out of sol. Some assets like the computer and graphic software are over $1000 each but would have been Sec. 179 anyway. I will review in detail the 2012 and 2013 for any other fixed assets. It may be there is only the cell phone which I saw listed although TT carried over $534 from ex's 2007 or earlier return depreciating unknown assets. If no assets and supplies are under the limit, file the safe harbor election and skip 3115. This summer prepare amended 2012 and 2013 to see what the real returns should be. Discuss OIC. She cannot possible pay all this. IRS has been applying payments to 2010 not 2009. Neither of us know why but doubt it can be changed. Thanks again to all considering this with me. I may come back about the OIC. The whole thing looks hairy especially with the high application fee and possibility of denial. I just wonder if they have ever gone after the ex. Grrrr....

Condolences on this painful loss. His family will surely appreciate your presence. Have a safe journey and hold him ever dear in your heart.

Thanks for great feedback, cbslee and Lion. The client is a woman but no matter. Now ex-spouse was not living with her in year she filed MFS so I don't think the rare exception could apply as she was not supporting him. She has no firm idea of whether he was working or whether he filed a return. There are other issues to warrant amending the intervening years' returns, primarily home office deduction errors. HRB used approximate value much higher than original value at date in service and didn't exlude land. And there is more. "I just answered the questions on Turbo Tax, I didn't know." I will look again for other significant issues and reevaluate, though. If I do the 3115 for 2014, do I still amend for the other errors? If so, how to handle the corrections in the 3115? I believe she was an injured spouse but maybe not innocent. She did sign the returns but the only open year is the 2011 with the MFS issue so that wouldn't apply. She divorced in 2012 but continued making errors on TT. And she has been paying on these returns since 2011 for 2009 and 2010. Apparently the ex is not contributing anything and IRS has her on the hook. She cries every time we meet or talk as she has paid over $17,000 and feels as if she is getting nowhere. IRS applied most payments to 2010 so 2009 kept accruing higher interest and penalties. She thought that wasn't right but did nothing. I don't think I can have that changed either, can I? It's sometimes hard not to feel for clients who get into these morasses. She knows it's her fault but out of ignorance and it hurts to hear that ignorance is no excuse. Plugging away... Thanks again for input.

Awww, if I hadn't deleted mine already I would happily have forwarded it to you so you could immediately contact the sender and get another great client. Next time, for sure!

New client has huge mess. Married 2008, set up home office 2009, had preparer do taxes. All 'office expense' lumped together, $6000+. This included $2200 computer, $1700 design software, office furniture, etc. about $4600 total. Marriage soured, self-prepared returns in 2010 and 2011 and more. Client filed 2011 as MFS, taking spouse as dependent, and itemized deductions. Spouse was drug addict then and likely didn't even file so no itemized deductions but house was all hers. So I am amending 2011 by deadline and will also amend messed up 2012 and 2013. How best to input the undepreciated or Sec. 179 assets for 2011 and forward? 2009 is out of statute so just add assets in 2011 as Sec. 179 expensed? I think they need to be listed but not sure how. Is it reasonable to file amended 2011 with itemized deductions having no proof whether spouse did or not? It will make a significant difference especially after removing spouse as dependent. Or just leave everything alone? Bigger issue is that she is stuck with tax, penalty and interest bills adding up to about $30,000 which include 2009-2013. Ex hid income, declared bankruptcy and 'left the building' so she is stuck with mfj balances due and now her own which she couldn't pay due to joint liability. She wants everything cleaned up as much as possible before remarrying. My thinking is to at least address those still within statute. Thoughts?

In ATX, complete disposition of passive activity or ptp is just above the final K-1 box on the K-1 (1065) input sheet.