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Posted

This is a question on behalf of my associate, he prepared 2010 and 2011 at the same time for his client, in 2010 TP had approx. 51K loss on the sale of stock, he was able to take a 3K loss for 2010, in 2011 his carryover loses were 48K from 2010, in 2011 he sold some stocks and had 4K gain, so his carryover for 2012 was 44K. Then he gets a letter from the IRS saying he forgot to report additional transactions for 2010, 2010 was amended to report the additional sales which resulted in a gain of 6K, so after amending 2010 the carryover should have been 42K, now the question is should 2011 be amended or can the adjustment be made on his 2012 which hasn't been prepared yet?

Thanks

MAS

Posted

If I was preparing these returns I would amend 2011. Is this taxpayer under some audit? There could be closer scrutiny on these returns.

Posted

I had an experience where a client received a letter about missed stock sales.. He knew he had not "made anything" so he did not report them. The IRS required him to ammend those years to correct the loss carryforward to current years. So, yes... ammend.

Posted

I'd amend to make everything clear. But follow the IRS instructions on page 5 for

You are providing only additional information.
If you are not changing any dollar amounts you originally reported, but are
sending in only additional information, do the following.
  • Check the box for the calendar year or enter the other calendar or fiscal year you are amending.
  • Complete name, address, and SSN.
  • Check a box in Part II, if applicable, for the Presidential Election Campaign Fund.
  • Complete Part III, Explanation of changes.

Keep a copy of your worksheet showing the calculations !

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