Gail in Virginia

I have typed so many more posts than I have ever posted. Sometimes, once I have it typed I decide it contributes nothing worthwhile to the discussion and does not need to be added. The easiest way to delete is to never post. Once posted, I don't think I have ever had any reason to go back and delete the post particularly.

$14 per hour to handle an audit? Really? I don't think so, at least not in my office.

I assume that if we notice a glaring grammatical error 6 minutes after we post, we can still beg one of the moderators to fix it for us. Usually I notice them as I hit post, but you never know.

The only thing that I remember about fees from Circ. 230 is that we cannot charge a contingent fee for return preparation, and we can't charge an unconscionable fee. We have charged a fee for e-filing when we used a software that charged us a fee, but otherwise I think it is cheaper for us to e-file than paper file so I would prefer to charge a fee for paper filing.

With Judy's post, I think she put this issue to rest. Pubs, and opinions by instructors, are not substantial authority. Code is the highest substantial authority.

From the website Health Reform: Beyond the Basics, a project of the Center on Budget and Policy Priorities: Do Social Security benefits received by a dependent child count as part of Modified Adjusted Gross Income (MAGI)? Whether the Social Security benefits received by a dependent child counts towards MAGI depends on whether the child is required to file a tax return. A household’s MAGI is the sum of the MAGI of the taxpayer, the spouse filing jointly, and dependents who are required to file a return. Dependents who have income above a certain amount ($6,200 in earned income and $1,000 in unearned income in 2015) must file their own tax return even though someone else claims them as a dependent. (Social Security benefits do not count toward these thresholds.) If the dependent with Social Security benefits is not required to file a return, any Social Security benefits he or she receives are not counted. I would still like to see an actual cite that I feel comfortable with. What I see on the IRS website also seems to say that dependent income is irrelevant if they have no filing requirement. But none of these sources is actually considered substantial authority. Jack, do you have a cite for your position?

I thought that I understood that children's income did not have to be added to household income if they did not have a filing requirement. Is SS received by the child an exception that has to be added back even if they don't have sufficient income to have a filing requirement?

Thanks, Judy. This should be very helpful!

Judy, I am feeling not too bright today. How do I use the link to get the $ amount of the insurance? I found my county on the list for Virginia but I am not sure what to do after that. Are both links supposed to be to the same page? TIA.

When I fall flat on the floor, I take that as a sign that I needed a five minute nap anyway and just go with that while I am down there!

CONGRATULATIONS! Way to stick with it!

I used CFS this year, but i did not realize ATX sold the payroll module that cheaply. That might very well be what I use next year.

22. It must be nice to only work from January through April.

15. But all the money in my 401(k) was money I put in - why should I have to pay taxes on it to get it out? 16. Just put down the same mileage as last year. 17. But the guy I work with makes the same thing I do and he gets a big refund.

I thought that for 2014 it was only the 1095A that would be issued. Do I have that wrong? I hate remembering form numbers.

I like Pub 17, probably as a holdover from when I took the HRB course in the '70s. But it is not considered authoritative for a position taken on a tax return, so it probably is time that I learned to rely more on other sources. There are just so many changes this year - did we really have to have this one at the same time?

Very good question. If someone has an answer, I hope they will post it.

Happy New Year, my friends! I hope this next year is the best ever for you!

More soup for you!

According to the classes that I took, Michael is correct - there has to be a filing requirement before income must be counted,

The older I get, the more I am realizing that people will assume my work is worth what I value it at. If I am inexpensive, they will assume that I am not worth much. I tell myself that every time that I am tempted to match a competitor's price. Besides, as someone (might have been the late, great Robert Anson Heinlein) once said, "Free advice is worth what you pay for it."

I guess we were, but it hasn't started yet...

Did you try a PM to Jack in Ohio? He was very helpful to me on a domain server issue I was having that was not related to ATX. He is probably the most knowledgeable person on this board about domain servers. And if asked, I have always found him willing to share his expertise.

I am glad someone is testing the program so that I don't have to (at least not yet!)

If it was such a dumb question, why didn't the presenter know the answer?