Dan

I have a federal, Kansas and an Oklahoma return to e-file. The client lives in Oklahoma. Kansas requires the federal return to be filed with the Kansas return. If you add the federal return as a pdf attachment which after adding it is than included in E-File forms (KS E-File Info) will you be able to e-file the Kansas return in total? Oklahoma requires Kansas Return along with the federal return to be e-filed. If you ad the Kansas return as a pdf attachment which after adding it shows up as otherstatereturn included in E-File Forms (OK E-File Info) will you be able to e-file the Oklahoma return in total? When I mention total above, that means without using some program to shrink the size of the document. I have never done this before but simply had the client mail in the two State forms with their necessary documents? Looking for your early reply!

Question: How does one get the relief money when the 2018 Tax Return was filed with the husband's account information? The husband has died and his account was closed after his death. The wife is wondering how she can get this money.

Thanks jklcpa and grandmabee

The client's 2018 return does not show this repayment of advance payment of the premium tax credit on the original return. On Form 1040X and amended return for 2018 it has an APTC repayment or amount owed of $3503. I want to thank you again for your responses.

Thanks for your comments: I forgot to mentioned that the client is self-employed and takes a self-employed health insurance deduction on line 16, part II of schedule 1 of form 1040 for health insurance paid in 2019. I was wondering if that same client could enter the repayment of excess advance payment of the premium tax credit from Part III of the 2018 Form 8962 that the client had to pay back in 2019? I know that there can not be more deductions than income that is on Schedule C. There are worksheets W and X in publication 974 and also in the ATX program. 2018 Form 8962 has repayment of excess advance payment of the premium tax credit of $3857. In 2019 an amended return was filed and the client owed $3503. The payment was made in 2019. Another thought about this repayment is that the client was above the federal poverty line.

QUESTION: Can a person take a deduction on the 2019 tax return for a repayment of the excess advance payment of the premium tax credit on the 2018 form 8962? The repayment was done in 2019.

You can attach a PDF copy of the KS return to the OK efile. What are the steps in ATX program to do this?

Question: How do you e-file the Federal return as well as the Kansas and Oklahoma returns in ATX? The filer lives in Oklahoma. In the past, I have only e-filed the federal return. I have sent the Kansas and Oklahoma returns by mail. The reasons for this is below: Kansas requires a copy of the Federal return be sent when filers address is outside of Kansas. Nothing I see when you create the Kansas return in ATX. Oklahoma requires all returns (Oklahoma, Federal, and Kansas) be sent. (It says below the 1040 will be included but nothing about Kansas.) The tax program (ATX) says when you create E-file Federal 1040 Kansas Oklahoma (a copy of the Federal 1040 will be included with the Oklahoma E-file.)

Question: If you are preparing a return for a non-resident of Kansas and the person receives a KPERS retirement benefit each month from Kansas what lines do you put the KPERS benefit on Schedule S, (Part A and Part B). I would say you put the KPERS Benefit on Lines A11, A17, and A18 on Schedule S, part A I am wondering do you also put the KPERS Benefit on Lines B3 and B20 of Schedule S, part B Looking for someone that does a non-resident Kansas return.

Error: I believe there is an error in the ATX program because it does not subtract the nontaxable distributions on Form 8606 Line 12 from the amount on the Schedule OK 511-A Form, Line 6. On Schedule 5ll-A, line 6 I have $15,392. On Form 8606, line 12 I have $370 of nontaxable distributions. So rather than $15,392 on OK Schedule 511-A it should be $15,022. Question: Can you just override the incorrect amount and put in the correct amount even though it shows up in red before you e-file the return?

Danrvan: Box 3 is the gross sales to the COOP. I read this article from Clifton Larson Allen in Farm Tax Network which said, "The IRS is reviewing individual income tax returns to determine if income reported on Form 1099-PATR has been reported by the taxpayer. Taxpayers selling product to cooperatives may find the cooperative reporting those sales as Per Unit Retains." That seems to say to me that Box 3 would be reported on line 2 on schedule F. It looks to me like box 7 is used to calculate a reduction of QBID for the patron on FORM 8895-A. (Where do you put this on the form?)

I have a 1099-Patr in my possession that has these amounts: Box 1: Patronage Dividends = $2537.31 Box 6: Domestic Production Activities Deduction = $3215.10 Box 3: Per Unit Retain Allocations = $134577.50 Box 7: Qualified Payments = $134577.50 There is no 1099-Patr in the ATX program so where do you enter the amounts above? I know where you enter Box 1, but where do you put Box 6, 3, and 7? Looking for your early reply What is interesting here is that the amount in box 3 and box 7 is the same amount as gross farm wheat sales. It is not patronage dividends because the patronage dividends is in box 1 as shown above. Patronage dividends goes on line 3a and 3b on schedule F. Crop sales goes on line 2. I still don't know how to take care of Box 6, 3, 7.

I am thinking that maybe Box 7 "Qualified payments should go on Schedule F, line 2."

I have a 1099-Patr in my possession that has these amounts: Box 1: Patronage Dividends = $2537.31 Box 6: Domestic Production Activities Deduction = $3215.10 Box 3: Per Unit Retain Allocations = $134577.50 Box 7: Qualified Payments = $134577.50 Question: Do you need to do anything with boxes 6, 3, and 7 if taxable income is less than $315,000?

At the top of form 8903 it says in red letters: "Note: DPAD has been repealed for tax years beginning after 2017. Review form 8903 instructions before filing with your return."

Yes, it is a 2019 farm return.

I have a 1099-Patr in my possession that has these amounts: Box 1: Patronage Dividends = $2537.31 Box 6: Domestic Production Activities Deduction = $3215.10 Box 3: Per Unit Retain Allocations = $134577.50 Box 7: Qualified Payments = $134577.50 There is no 1099-Patr in the ATX program so where do you enter the amounts above? I know where you enter Box 1, but where do you put Box 6, 3, and 7? Looking for your early reply

Question: When will form 8606 (Nondeductible IRAs) be finalized? Not having that form correct hinders the Oklahoma return on schedule 511-A6 It does say Draft on the 8606 but was just wondering.

Thanks for your replies. That is what I thought was the correct interpretation of the rules.

I read one place that Bank interest is only taxable to your State of residence, not State where the bank is located. Is this correct?

Question: If you earn interest from a bank account in Kansas but you are a resident of Oklahoma, what State taxes that interest? Kansas or Oklahoma? I read in the Kansas Individual Income tax booklet on page 19 "Income received by a nonresident from Kansas sources does not include income from annuities, interest, dividends...(such as bank accounts, stocks or bonds) unless earned by a business, trade profession or occupation carried on in Kansas..." Can someone explain the words in bold above? Thanks!

What type of trust is this: "Upon the death of one of the Grantors, the trustee shall hold the rest and remainder of the trust estate as then constituted for the use and benefit of the surviving Grantor. Trustee shall distribute all the income and so much of the principle to the surviving Grantor as the surviving Grantor shall direct in writing to the trustee....? Do I need to apply for a new EIN if that is the wording above? Does anyone have examples of a grantor trust and an example of one that is not a grantor trust? Thanks for your information!

I don't know for sure what type of trust it is. It says in the trust these words: "as Granters and as Trustees, of The John Doe and Mary Doe Trust." It goes on to say, "The Grantors declare that they are married and that they have …………… Many paragraphs of the trust begin with the words: "The Grantors hereby.... How do you tell what type of trust you have? Question: So if it is a grantors trust, would you need to get an EIN, Trust number after the husband dies?

Question: If the wife has an EIN for her business (Schedule C) and her husband dies, does she need to file for a new Tax ID number (EIN) number? They have a trust in their names. Can she use her business EIN number, or must she file for a new EIN number or trust ID number? Thanks for your early response.

Thanks to all your responses.