The Scoop. Agenda 7/24/2018. July 25, 2018
|
|
- Marjorie Reeves
- 5 years ago
- Views:
Transcription
1 Center for Agricultural Law & Taxation The Scoop July 25, 2018 Agenda Miscellaneous Itemized Deductions for Estates and Trusts Notice Understanding Your CP3219A Notice Some Veterans Can Now Claim Refund of Taxes Paid on Disability Severance Payments REG Tax Return Preparer Due Diligence Penalty under 6695(g) IRS Adds Five New Issues to LB&I s Campaign Audit Strategy Michael Amelsberg, et ux. v. Commissioner, TC Memo , Code Sec(s) 61; 162; 179; 6651; 7491 Legal Advice Issued by Field Attorneys F Future Tax Legislation Retirement Enhancement and Savings Act of 2018 (RESA) 2019 Form W 4 Instructions Total 11 Pages 2 1
2 Agenda Only Virgin Islands employers will have higher FUTA rates in 2018 Charles Rettig is Next IRS Commissioner 3 Miscellaneous Itemized Deductions for Estates and Trusts Notice The IRS has announced that it intends to issue regulations providing clarification of the effect of the newly enacted provision in the Tax Cuts and Jobs Act (TCJA) as it applies to estates and trusts Effective for 2018, the TCJA repeals the deduction for all miscellaneous itemized deductions subject to the 2% AGI limitation under prior law Estates and trusts are also subject to the 2% AGI limitation for certain miscellaneous expenses of the estate or trust Miscellaneous expenses that are subject to the 2% AGI limitation for an estate or trust are those that commonly or customarily would be incurred by a hypothetical individual holding the same property 4 2
3 Miscellaneous Itemized Deductions for Estates and Trusts Notice Examples include: Partnership costs passed through to the partner Insurance premiums Maintenance and lawn service fees Auto registration and insurance costs Tax preparation fees for prior year returns (Form 1040 for years prior to the decedent s death) Most investment advice fees, and Appraisal fees for insurance purposes 5 Miscellaneous Itemized Deductions for Estates and Trusts Notice Practitioner s have suggested that this new TCJA provision eliminates the ability of estates and non grantor trust to deduct any expenses described in IRC 67(e) (miscellaneous expenses of an estate or trust not subject to the 2% AGI limitation) The IRS does not believe that this is a correct reading of the new law The IRS believes that 67(e) removes such expenses from the category of itemized deductions and instead treats them as above the line deductions allowable in determining AGI 6 3
4 Miscellaneous Itemized Deductions for Estates and Trusts Notice Therefore, the suspension of the deductibility of miscellaneous itemized deductions under TCJA does not affect the deductibility of expenses described in 67(e)(1) However, an expense of an estate or trust that commonly or customarily would be incurred by an individual is affected by the new law and thus is not deductible to the estate or non grantor trust As reported by Tax Materials, Inc. 7 Understanding Your CP3219A Notice Statutory Notice of Deficiency IRS received information that is different from what was reported on the tax return This may result in an increase or decrease in tax The notice explains how the amount was calculated and how a taxpayer can challenge it in U.S Tax Court 8 4
5 Understanding Your CP3219A Notice Read the notice carefully It explains the proposed increase or decrease in the tax The amounts shown as due on the notice may not match the previous notice because taxpayers can not challenge all items in U.S. Tax Court If the client agrees with the changes, they must sign the enclosed Form 5564, Notice of Deficiency Waiver, and mail to the address shown on the notice If they do not agree with the changes, they have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date shown on the notice 9 Understanding Your CP3219A Notice Please note the court can't consider your case if you file the petition late. If you don t agree with the changes and have additional information for us to consider, mail or fax the information with the Form 5564 to the address or fax number on the notice. Our review of the new information won't extend the time you have to file a petition with the U.S. Tax Court. 10 5
6 Understanding Your CP3219A Notice Can I get an extension of time to respond? No But, if the client has information that will resolve the issue, they should contact IRS as soon as possible Once IRS issues the CP3219A notice, they can not extend the time the taxpayer has to respond or to file a petition with the U.S. Tax Court If IRS does not hear from the client and they do not file a petition, IRS will assess the proposed changes and send a bill 11 Understanding Your CP3219A Notice Do I need to file a petition with the U.S. Tax Court? No, you may be able to resolve your dispute with the IRS. Mail any additional information you may have with the Form 5564 or provide a signed statement, along with any documentation, explaining which items you disagree with and why. Send your response as soon as possible since we can't extend the time you have to respond or file a petition with the U.S. Tax Court. 12 6
7 Understanding Your CP3219A Notice What if the information is wrong or if I disagree? If the client wants the IRS to consider additional information, send it to them, along with a written explanation supporting the position The client can also call IRS at the phone number on the first page of the notice The client may want to contact whoever reported the information and ask them to correct it Send the response to us as soon as possible, since IRS can't extend the time a taxpayer has to file a petition with the U.S. Tax Court 13 Understanding Your CP3219A Notice The information is wrong because someone else is using the client s name and social security number What can they do? Complete and send Form 14039, Identity Theft Affidavit to the IRS 14 7
8 Understanding Your CP3219A Notice I reported the information but I reported it incorrectly. Can I call you to correct my return? IRS can generally accept information over the phone for incorrectly reported information If the information provided over the phone isn't enough to resolve all issues with the case, mail or fax a signed statement explaining the disagreement and include any documentation that supports the position You should call or send the response as soon as possible since IRS can't extend the time taxpayer s have to file a petition with the U.S. Tax Court 15 Understanding Your CP3219A Notice Do I need to amend my return? If the information displayed in the Changes to your tax return section of the notice is correct, the client does not need to amend the return unless they have additional income, credits, or expenses to report If they agree with the notice, follow the instructions to sign the Form 5564 and return it to IRS in the envelope provided If the client has additional income, credits or expenses to report, they may want to complete and submit a Form 1040 X, Amended U.S. Individual Income Tax Return 16 8
9 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Certain veterans who received disability severance payments after January 17, 1991, and included that payment as income should file Form 1040X, Amended U.S. Individual Income Tax Return, to claim a credit or refund of the overpayment attributable to the disability severance payment This is a result of the Combat Injured Veterans Tax Fairness Act passed in 2016 Most veterans who received a one time lump sum disability severance payment when they separated from their military service will receive a letter from the Department of Defense with information explaining how to claim tax refunds 17 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments The letters include an explanation of a simplified method for making the claim The IRS has worked closely with the DoD to produce these letters, explaining how veterans should claim the related tax refunds Statute of Limitations The amount of time for claiming these tax refunds is limited However, the law grants veterans an alternative timeframe one year from the date of the letter from DoD 18 9
10 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Veterans making these claims have the normal limitations period for claiming a refund or one year from the date of their letter from the DoD, whichever expires later As taxpayers can usually only claim tax refunds within 3 years from the due date of the return, this alternative time frame is especially important since some of the claims may be for refunds of taxes paid as far back as Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Amount to Claim Veterans can submit a claim based on the actual amount of their disability severance payment by completing Form 1040X However, there is a simplified method Veterans can choose instead to claim a standard refund amount based on the calendar year (an individual s tax year) in which they received the severance payment Write Disability Severance Payment on line 15 of Form 1040X and enter on lines 15 and 22 the standard refund amount 20 10
11 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Standard Refund Amount $1,750 for tax years $2,400 for tax years $3,200 for tax years Claiming the standard refund amount is the easiest way for veterans to claim a refund, because they do not need to access the original tax return from the year of their lump sum disability severance payment 21 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Special Instructions All veterans claiming refunds for overpayments attributable to their lump sum disability severance payments should write either Veteran Disability Severance or St. Clair Claim across the top of the front page of the Form 1040X that they file Because all amended returns are filed on paper, veterans should mail their completed Form 1040X, with a copy of the DoD letter, to: Internal Revenue Service 333 W. Pershing Street, Stop 6503, P5 Kansas City, MO
12 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Veterans eligible for a refund who did not receive a letter from DoD may still file Form 1040X to claim a refund but must include both of the following to verify the disability severance payment: A copy of documentation showing the exact amount of and reason for the disability severance payment, such as a letter from the Defense Finance and Accounting Services (DFAS) explaining the severance payment at the time of the payment or a Form DD 214, and A copy of either the VA determination letter confirming the veteran s disability or a determination that the veteran s injury or sickness was either incurred as a direct result of armed conflict, while in extra hazardous service, or in simulated war exercises, or was caused by an instrumentality of war. 23 Certain Veterans Can Claim Refund or Credit of Taxes Paid on Disability Severance Payments Veterans who did not receive the DoD letter and who do not have the required documentation showing the exact amount of and reason for their disability severance payment will need to obtain the necessary proof by contacting the Defense Finance and Accounting Services (DFAS) 24 12
13 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Proposed regulations are revised to demonstrate how head of household due diligence requirements are intertwined with the rules for determining a taxpayer's eligibility for the CTC The proposed rules affect paid tax return preparers who determine a taxpayer is eligible to file as head of household, in addition to those tax return preparers who determine eligibility for, or the amount of, the EIC, the CTC/ACTC, and/or the AOTC 25 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 1 Preparer A prepares a federal income tax return for a taxpayer claiming the CTC and the AOTC Preparer A did not meet the due diligence requirements with respect to the CTC or the AOTC claimed on the taxpayer's return Unless an exception to penalty is provided, preparer A is subject to two penalties under 6695(g): one for failure to meet the due diligence requirements for the CTC and a second penalty for failure to meet the due diligence requirements for the AOTC 26 13
14 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 2 Preparer B prepares a federal income tax return for a taxpayer claiming the CTC and the AOTC Preparer B did not meet the due diligence requirements with respect to the CTC claimed on the taxpayer's return, but Preparer B did meet the due diligence requirements with respect to the AOTC claimed on the taxpayer's return Unless an exception to penalty is provided, preparer B is subject to one penalty under 6695(g) for the failure to meet the due diligence requirements for the CTC Preparer B is not subject to a penalty under 6695(g) for failure to meet the due diligence requirements for the AOTC 27 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 3 Preparer C prepares a federal income tax return for a taxpayer using the head of household filing status and claiming the CTC and the AOTC Preparer C did not meet the due diligence requirements under this section with respect to the head of household filing status and the CTC claimed on the taxpayer's return Preparer C did meet the due diligence requirements under this section with respect to the AOTC claimed on the taxpayer's return 28 14
15 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 3 continued Unless an exception to penalty is provided, preparer C is subject to two penalties under 6695(g) for the failure to meet the due diligence requirements: one for the head of household filing status and one for the CTC Preparer C is not subject to a penalty under 6695(g) for failure to meet the due diligence requirements for the AOTC 29 REG Tax Return Preparer Due Diligence Penalty under 6695(g) The tax return preparer must not know, or have reason to know, that any information used by the tax return preparer in determining the taxpayer's eligibility to file as head of household or in determining the taxpayer's eligibility for, or the amount of, any credit and claimed on the return or claim for refund is incorrect The tax return preparer may not ignore the implications of information furnished to, or known by, the tax return preparer 30 15
16 REG Tax Return Preparer Due Diligence Penalty under 6695(g) They must make reasonable inquiries if a reasonable and well informed tax return preparer knowledgeable in the law would conclude that the information furnished to the tax return preparer appears to be incorrect, inconsistent, or incomplete The tax return preparer must also contemporaneously document in the preparer's paper or electronic files any inquiries made and the responses to those inquiries 31 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 4 In 2019, Q, a 22 year old taxpayer, engages Preparer C to prepare Q's 2018 federal income tax return Q completes Preparer C's standard intake questionnaire and states that she has never been married and has two sons, ages 10 and 11 Based on the intake sheet and other information that Q provides, including information that shows that the boys lived with Q throughout 2018, Preparer C believes that Q may be eligible to claim each boy as a qualifying child for purposes of the EIC and the CTC 32 16
17 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 4 continued However, Q provides no information to Preparer C, and Preparer C does not have any information from other sources, to verify the relationship between Q and the boys To meet the knowledge requirement Preparer C must make reasonable inquiries to determine whether each boy is a qualifying child of Q for purposes of the EIC and the CTC, including reasonable inquiries to verify Q's relationship to the boys, and Preparer C must contemporaneously document these inquiries and the responses 33 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 5 Assume the same facts as in Example 1 In addition, as part of preparing Q's 2018 federal income tax return, Preparer C made sufficient reasonable inquiries to verify that the boys were Q's legally adopted children In 2020, Q engages Preparer C to prepare her 2019 federal income tax return When preparing Q's 2019 federal income tax return, Preparer C is not required to make additional inquiries to determine the boys relationship to Q for purposes of the knowledge requirement, but verify their we no changes in the 34 relationship 17
18 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 6 In 2019, R, an 18 year old taxpayer, engages Preparer D to prepare R's 2018 federal income tax return R completes Preparer D's standard intake questionnaire and states that she has never been married, has one child, an infant, and that she and her infant lived with R's parents during part of the 2018 tax year R also provides Preparer D with a Form W 2 showing that she earned $10,000 during REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 6 continued R provides no other documents or information showing that R earned any other income during the tax year Based on the intake sheet and other information that R provides, Preparer D believes that R may be eligible to claim the infant as a qualifying child for the EIC and the CTC Preparer D must make reasonable inquiries to determine whether R is eligible to claim these credits, including reasonable inquiries to verify that R is not a qualifying child of her parents or a dependent of her parents, and Preparer D must contemporaneously document these inquiries and the responses 36 18
19 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 7 In 2019, S engages Preparer E to prepare his 2018 federal income tax return During Preparer E's standard intake interview, S states that he has never been married and that his niece and nephew lived with him for part of the 2018 taxable year Preparer E believes S may be eligible to file as head of household and claim each of these children as a qualifying child for purposes of the EIC and the CTC 37 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 7 continued To meet the knowledge requirement, Preparer E must make reasonable inquiries to determine whether S is eligible to file as head of household and whether each child is a qualifying child for purposes of the EIC and the CTC, including: Reasonable inquiries about the children's residency S's relationship to the children The children's income The sources of support for the children, and S's contribution to the payment of costs related to operating the household Preparer E must contemporaneously document these inquiries and the responses 38 19
20 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 8 Y, who is 32 years old, engages Preparer G to prepare his federal income tax return Y completes Preparer G's standard intake questionnaire and states that he has never been married As part of Preparer G's client intake process, Y provides Preparer G with a copy of the Form 1098 T Y received showing that University M billed $4,000 of qualified tuition and related expenses for Y's enrollment or attendance at the university and that Y was at least a half time undergraduate student 39 REG Tax Return Preparer Due Diligence Penalty under 6695(g) Example 8 continued Preparer G believes that Y may be eligible for the AOTC To meet the knowledge requirements, Preparer G must make reasonable inquiries to determine whether Y is eligible for the AOTC, as Form 1098 T does not contain all the information needed to determine eligibility for the AOTC or to calculate the amount of the credit if Y is eligible, and contemporaneously document these inquiries and the responses 40 20
21 41 IRS Adds Five New Issues to LB&I s Campaign Audit Strategy Restoration of sequestered AMT credit carryforward S corporation distributions Virtual currency Repatriation via foreign triangular reorganizations 965 Transition Tax 42 21
22 CCA Liability for Penalties Can an assessment of the penalty provided for under 6694(b) on the individual SSN of a co owner of an S Corporation be a legal hazard and whether IRS is aware of any situations where the owner of an S Corp may be held personally liable for the penalty provided for under 6694(b) Code Sec Understatement of taxpayer's liability by tax return preparer Understatement due to willful or reckless conduct 43 CCA Liability for Penalties Counsel s interpretation of Treasury regulation (a)(2) is that generally, the entity (corporation, partnership, or other firm entity) that employs a tax return preparer will simultaneously be subject to the penalty under 6694(b) only if the specific conditions set forth in the regulation are met Otherwise, only the individual(s) that is primarily responsible for the position(s) on the return or claim for refund that gives rise to the understatement will be subject to the penalty 44 22
23 CCA Liability for Penalties Counsel did find one case in which the owner of an entity was subject to the 6694 penalty In United States v. Elsass, 978 F. Supp. 2d 901 (S.D. Ohio 2013), aff'd, 769 F.3d 390 (6th Cir. 2014), the court found that the owner of an entity was a "tax return preparer" for the purposes of the penalties provided for under 6694 and 6695 In that case, the owner was the sole owner of the entity and personally signed or prepared over twentyeight of the tax returns at issue 45 CCA Liability for Penalties Additionally, the owner and the entity "were the moving force behind the decisions and calculations regarding the returns The court noted that "Congress intended the definition of tax return preparer to encompass those contributing to the material decisions regarding tax returns 46 23
24 Michael Amelsberg, et ux. v. Commissioner, TC Memo , Code Sec(s) 61; 162; 179; 6651; 7491 Petitioners failed to carry their burden of establishing that they are entitled for the taxable year 2012 to a deduction of $43,686 for a claimed net operating loss carryover 47 Legal Advice Issued by Field Attorneys F In a Legal Advice Issued by Field Attorneys (LAFA), IRS has concluded that quarterly commitment fees paid to secure a revolving line of credit didn't have to be capitalized under 263(a) Instead, they were deductible in the year incurred under 162(a) The fees weren't paid to acquire an intangible in a purchase or similar transaction, to create an intangible, to create or enhance a separate and distinct intangible asset, or to facilitate the acquisition of creation of an intangible asset 48 24
25 Future Tax Legislation Possible technical correction bill by November The technical corrections bill would be in addition to the phase 2 tax bill Retirement Enhancement and Savings Act of 2018 (RESA) a few provisions 49 RESA Section 107. Treat Certain Taxable Non Tuition Fellowship and Stipend Payments as Compensation for IRA Purposes ( 219) Stipends and non tuition fellowship payments received by graduate and postdoctoral students are not treated as compensation and cannot be used as the basis for IRA contributions The legislation removes this obstacle to retirement savings by taking such amounts that are includible in income into account for IRA contribution purposes The change will enable these students to begin saving for retirement and accumulate tax favored retirement savings 50 25
26 RESA Section 108. Repeal of Maximum Age for Traditional IRA Contributions ( 219) The legislation repeals the prohibition on contributions to a traditional IRA by an individual who has attained age 70½ As Americans live longer, an increasing number continue employment beyond traditional retirement age 51 RESA Section 111. Portability of Lifetime Income Options ( 401(a), 403(b) and 457(d)) The legislation permits qualified defined contribution plans, 403(b) plans, or governmental 457(b) plans to make a direct trustee to trustee transfer to another employersponsored retirement plan or IRA of lifetime income investments or distributions of a lifetime income investment in the form of a qualified plan distribution annuity, if a lifetime income investment is no longer authorized to be held as an investment option under the plan The change will permit participants to preserve their lifetime income investments and avoid surrender charges and fees 52 26
27 RESA Section 401. Benefits for Volunteer Firefighters and Emergency Medical Responders ( 139B) The legislation reinstates for one year the exclusions for qualified State or local tax benefits and qualified reimbursement payments provided to members of qualified volunteer emergency response organizations and increases the exclusion for qualified reimbursement payments to $50 for each month during which a volunteer performs services 53 RESA Section 502. Increase in Penalty for Failure to File ( 6651(a)) The legislation increases the failure to file penalty to the lesser of $400 or 100 percent of the amount of the tax due Increasing the penalties will encourage the filing of timely and accurate returns which, in turn, will improve overall tax administration 54 27
28 2019 Form W 4 Instructions Total 11 Pages Form W 4 Instructions Total 11 Pages 56 28
29 2019 Form W 4 Instructions Total 11 Pages Form W 4 Instructions Total 11 Pages Tell me who is going to read through 11 pages of instructions of how to fill out the Form W 4? Contents Page General Instructions The Withholding Calculator Specific Instructions for Form W Lines 1 Through Lines 5 Through 9 (Overview) Line 5 Instructions
30 2019 Form W 4 Instructions Total 11 Pages Line 6 Instructions Deductions Worksheet Instructions Line 7 Instructions Credit Worksheet Instructions Line 8 Instructions Worksheets Deductions Worksheet (Keep for your records.).. 6 Credit Worksheet (Keep for your records.).. 6 Multiple Jobs Worksheet (Keep for your records.) Form W 4 Instructions Total 11 Pages Instructions for Employer Boxes 11, 12, and Figuring Employee Withholding Index
31 FUTA Higher Rates for 2018 Only One Only Virgin Islands employers will have higher FUTA rates in 2018 U.S. Department of Labor (DOL) announced that, because they have had an outstanding federal unemployment insurance (UI) loan for at least two years, the U.S. Virgin Islands is subject to federal unemployment tax (FUTA) credit reduction on 2018 federal Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return No other state or territory is subject to the reduction 61 Charles Rettig is Next IRS Commissioner The Senate Finance Committee on July 19 voted 14 to 13, along party lines, to approve the nomination of Charles Rettig to serve as the next IRS Commissioner. His term in office would expire in November
32 Questions 63 Tax Cuts & Jobs Act Resources cuts jobs act resources 64 32
33 TAS Problem Solving Day What: Taxpayer Advocate Service Problem Solving Day Where: Des Moines Taxpayer Advocate Service Office, 210 Walnut Street, Room 483, Des Moines, IA When: Wednesday, August 1, 2018, 9:00am - 2:00pm When: Wednesday, September 5, 2018, 9:00 am 2:00 pm To make an appointment with your case call: Up Coming Scoops Held at 8:00 am and 12:00 pm Central time August 15, 2018 August 29, 2018 September 12, 2018 October 10, 2018 October 24, 2018 November 14, 2018 December 12,
34 UP Coming Webinars July 26 Ethics Parts 1 and 2 July 31 Retirement 103 August 1 The Tax Cuts and Jobs Act of 2017 Employer Provisions August 2 Form 4797 August 8 Tax Cuts and Jobs Act Small Business Provisions August 15 Penalty Abatement and Reasonable Cause August 17 Trusts 102 Review of More Complex Trusts and Estates: Income Tax Matters 67 The CALT Staff Kristine A. Tidgren Director for the Center for Agricultural Law and Taxation Iowa State University 211 Curtiss Hall 513 Farm House Lane Ames, IA E mail: ktidgren@iastate.edu Phone: (515) Fax: (515)
35 Micki Nelson New Program Administrator (515) The CALT Staff Kristy S. Maitre Tax Specialist E mail: ksmaitre@iastate.edu Phone: (515) Fax: (515)
SUMMARY: This document contains temporary regulations that modify existing
This document is scheduled to be published in the Federal Register on 12/05/2016 and available online at https://federalregister.gov/d/2016-28993, and on FDsys.gov [4830-01-p] DEPARTMENT OF THE TREASURY
More informationTax Return Preparer Due Diligence Penalty under Section 6695(g)
This document is scheduled to be published in the Federal Register on 07/18/2018 and available online at https://federalregister.gov/d/2018-15351, and on govinfo.gov [4830-01-p] DEPARTMENT OF THE TREASURY
More informationThe Scoop. Agenda 8/14/2018. August 15, 2018
Center for Agricultural Law & Taxation The Scoop August 15, 2018 Agenda IRS Budget Status IRS New Tax Reform Page Updated Postcard a look at Schedule A Minnesota Will Require Remote Sellers and Marketplace
More informationForm 1040X. Preparing Form 1040X Kristy S. Maitre, Tax Specialist Center for Agricultural Law and Taxation
Preparing Form 1040X Kristy S. Maitre, Tax Specialist Center for Agricultural Law and Taxation What is New with the Form1040X? December 2014 Line 6 has been to allow a list of multiple methods to figure
More informationTax Return Preparer Due Diligence Penalty under Section 6695(g) ACTION: Final regulation and removal of temporary regulation.
This document is scheduled to be published in the Federal Register on 11/07/2018 and available online at https://federalregister.gov/d/2018-24411, and on govinfo.gov [4830-01-p] DEPARTMENT OF THE TREASURY
More informationEarned Income Table. Earned Income
Includes Taxable wages, salaries, and tips Union strike benefits Taxable long-term disability benefits received prior to minimum retirement age Net earnings from self-employment Gross income of a statutory
More informationCorrespondence Examination
Correspondence Examinations Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation July 14, 2015 Correspondence Reporting Compliance Programs Two major compliance programs within the Campus
More informationThe Scoop. Agenda 2/26/2018
Center for Agricultural Law & Taxation The Scoop February 28, 2018 Agenda Potential new IRS Commission The Code is now 2 volumes Depreciation Error needs congressional change Extenders that can now be
More informationEarned Income Table. Earned Income for EIC, Additional Child Tax Credit and Dependent Care Credit. Common EIC Filing Errors
Earned Income Table Includes Taxable wages, salaries, and tips Union strike benefits Taxable long-term disability benefits received prior to minimum retirement age Net earnings from selfemployment Gross
More informationFirst We Calculate the NOL 7/7/2017. NOL Part 2 Examples. NOL Importance
NOL Part 2 Examples June 21, 2017 NOL Importance Allows taxpayers to maximize the use of deductions and losses not limiting them to a single year A bit of history 2 First We Calculate the NOL 3 1 Example
More information3/22/2017. The Iowa 2016 Uncoupling. How We Got Here?
The Iowa 2016 Uncoupling March 22, 2017 How We Got Here? Governor s 2015 limited uncoupling proposal Legislature coupled for one year only - 2015 Governor proposes limited uncoupling for 2016 Legislature
More information1/19/2017. Agenda. Due Diligence and the Credits for 2016 Ethics (1 hours) Overview of Credits (1 hour Tax Law)
Due Diligence and the Credits for 2016 Ethics (1 hours) Overview of Credits (1 hour Tax Law) January 19, 2017 Agenda Overview of the Child Tax Credit Additional Child Tax Credit American Opportunity Credit
More informationEarned Income Tax Credit Due Diligence: What Questions to Ask and What Documents to Keep
Earned Income Tax Credit Due Diligence: What Questions to Ask and What Documents to Keep Presented By: Kyle Coleman Coleman, Anastopulos, & Jackson, P.C. 16250 Knoll Trail Drive, Suite 105, Dallas, TX
More informationNotice of Deficiency Proposed increase in tax and notice of your right to challenge
AUR Notice Department of the Treasury Internal Revenue Service Notice AUR control number To contact us Last date to petition Tax Court Page 1 of 9 Notice of Deficiency Proposed increase in tax and notice
More informationFederal Tax Reporting Information for For OP&F benefit recipients
Federal Tax Reporting Information for 2008 For OP&F benefit recipients Federal Tax Reporting Information The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in
More informationEarned Income Table. Earned Income
Earned Income Table Includes Taxable wages, salaries, and tips Union strike benefits Taxable long-term disability benefits received prior to minimum retirement age Net earnings from self-employment Gross
More information2008 Tax-Cut Bill Signed Into Law
2008 Tax-Cut Bill Signed Into Law 2321 N. Loop Drive, Ste 200 Ames, Iowa 50010 www.calt.iastate.edu February 19, 2008 Updated May 5, 2008 by Roger McEowen* Overview On February 13, the President signed
More informationFederal Tax Reporting Information for For OP&F benefit recipients
Federal Tax Reporting Information for 2008 For OP&F benefit recipients Federal Tax Reporting Information The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in
More information2011 INSTRUCTIONS FOR FILING RI-1040NR
2011 INSTRUCTIONS FOR FILING RI-1040NR (FOR RHODE ISLAND NONRESIDENTS OR PART-YEAR RESIDENTS FILING FORM RI-1040NR) This booklet contains returns and instructions for filing the 2011 Rhode Island Nonresident
More informationFEDERAL TAX REPORTING INFORMATION
2018 FEDERAL TAX REPORTING INFORMATION for OP&F benefit recipients Securing the future for Ohio s police and firefighters FEDERAL TAX REPORTING INFORMATION The Ohio Police & Fire Pension Fund (OP&F), which
More informationFederal Tax Reporting Information for For OP&F benefit recipients
Federal Tax Reporting Information for 2008 For OP&F benefit recipients Federal Tax Reporting Information The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in
More information2018 Ohio IT 1040 Individual Income Tax Return
Do not staple or paper clip Rev 8/18 2018 Ohio IT 1040 Individual Income Tax Return Use only black ink and UPPERCASE letters 18000102 Sequence No 1 Check here if this is an amended return Include the Ohio
More informationsocial security number relationship to you Add numbers on d Total number of exemptions claimed... lines above
Form 1040 Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax Return 2017 OMB No. 1545-0074 IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 31,
More informationBryn Mawr College Retirement Plan
Bryn Mawr College Retirement Plan Table of Contents Introduction... 3 Important Information About the Plan... 4 Joining the Plan... 5 Contributions to the Plan... 6 Managing Your Account... 10 Ownership
More informationNATIONAL SOCIETY OF TAX PROFESSIONALS TAX CUTS AND JOBS ACT H.R.1 COMPARISON OF HOUSE AND SENATE BILLS AS OF DECEMBER 6, 2017
NATIONAL SOCIETY OF TAX PROFESSIONALS TAX CUTS AND JOBS ACT H.R.1 COMPARISON OF HOUSE AND SENATE BILLS AS OF DECEMBER 6, 2017 PROVISION: HOUSE BILL SENATE BILL 1. Individual Tax Rates 12%, 25%, 35%, 39.6%.
More informationThe IRS Will Figure Your Tax
Department of the Treasury Internal Revenue Service Publication 967 Cat. No. 22402M The IRS Will Figure Your Tax Introduction You can have the IRS figure your tax on Form 1040EZ, Form 1040A, or Form 1040
More informationOUR INSTRUCTOR FOR THE TWO DAY SEMINAR MICHAEL MIRANDA
EXPLORING THE TAX AND PLANNING ASPECTS OF OUR PRIVATE AND PUBLIC RETIREMENT PLAN SYSTEMS WEBINAR PRESENTED BY KRISTY MAITRE AND MICHAEL MIRANDA OCTOBER 10 TH AND 11 TH 2017 1 OUR INSTRUCTOR FOR THE TWO
More informationCity of Detroit City of Detroit. Forms and Instructions. Filing Due Date: April 18, 2016
City of Detroit 2015 City of Detroit aa aa Income Tax Returns Forms and Instructions Starting with tax year 2015, the Michigan Department of Treasury will begin processing City of Detroit Individual Income
More information1/23/2018. The Scoop. Agenda. Agenda
The Scoop January 24, 2018 Agenda The EIC Election to Use PYEI Due to Disaster Declaration Denial of Passport in Case of Certain Tax Delinquencies U.S. Supreme Court Agrees to Hear South Dakota v. Wayfair
More informationChapter 5: Personal Tax Credits. 05: Personal Tax Credits
Page 55-68 Chapter 5: Personal Tax Credits 1 Learning Objectives Page 55-68 Upon completion of this seminar, participants should be able to Identify personal tax credits for which our clients may qualify
More informationThe Scoop. Agenda. Proposed Legislation 2 3/21/2017. March 22, Deadlines American Health Care Act
The Scoop March 22, 2017 Deadlines Agenda Offer in Compromise Changes Secretary of the Treasury Announces Senior Staff S Corporation Issues IRS Online Accounts SBSE-04-0217-0014 - Pilot Program Auditing
More informationIRS RETURN PREPARER TEST SPECIFICATIONS
IRS RETURN PREPARER TEST SPECIFICATIONS GLEIM Comment: Please do not spend time reading, studying, etc. these specifications. We have analyzed them line by line to assure a complete and all-inclusive study
More informationNonrefundable Credits
Nonrefundable Credits TaxSlayer Navigation: Federal Section>Deductions>Credits Menu Select for Form 1116, Foreign Tax Credit Select for Form 2441 Child Tax Credit. See Child Tax Credit Tip & Interview
More informationFEDERAL TAX REPORTING INFORMATION
2017 FEDERAL TAX REPORTING INFORMATION for OP&F benefit recipients Securing the future for Ohio s police and firefighters FEDERAL TAX REPORTING INFORMATION The Ohio Police & Fire Pension Fund (OP&F), which
More informationProvisions of Tax Cuts and Jobs Act
Provisions of Tax Cuts and Jobs Act i Contents Introduction to the Course... 1 Course Learning Objectives... 1 Domain 1 Provisions of Tax Cuts and Jobs Act... 2 Introduction... 2 Domain 1 Learning Objectives...
More informationStudent's Guide to Federal Income Tax
Publication 4 Cat. No. 46073X Department of the Treasury Internal Revenue Service Student's Guide to Federal Income Tax For use in preparing 1998 Returns Contents Introduction... 2 Where Do My Tax Dollars
More informationRETURN PREPARER PENALTIES UNDER TITLE 26
RETURN PREPARER PENALTIES UNDER TITLE 26 Bio Garrett Gregory Received JD from South Texas College of Law in 1999 Member of the Texas State Bar as of 1999 Received Master of Laws (Taxation) from Boston
More information2017 Ohio IT 1040 Individual Income Tax Return
Do not staple or paper clip Rev 9/17 2017 Ohio IT 1040 Individual Income Tax Return Use only black ink and UPPERCASE letters 17000102 1 Check here if this is an amended return Include the Ohio IT RE (do
More informationRoth Individual Retirement Account Disclosure Statement and Custodial Agreement
Wells Fargo Clearing Services, LLC Roth Individual Retirement Account Disclosure Statement and Custodial Agreement Effective November 11, 2016 Table of Contents Section I: Disclosure Statement A. Introduction...3
More informationExemptions and the Share Responsibility Payment. Exemption from What? What Exemptions Are Available? 10/19/2015
Exemptions and the Share Responsibility Payment Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 20, 2015 Exemption from What? Having to have insurance coverage Having to pay
More informationSUMMARY OF MATERIAL MODIFICATIONS TO THE UNIVERSITY OF NOTRE DAME EMPLOYEES PENSION PLAN
SUMMARY OF MATERIAL MODIFICATIONS TO THE UNIVERSITY OF NOTRE DAME EMPLOYEES PENSION PLAN This Summary of Material Modifications describes recent changes made to the University of Notre Dame Employees Pension
More informationSUMMARY PLAN DESCRIPTION FOR. Independent Support Services, Inc. 403(b) Plan
SUMMARY PLAN DESCRIPTION FOR Independent Support Services, Inc. 403(b) Plan 1-1-2018 Table of Contents Article 1...Introduction Article 2...General Plan Information and Key Definitions Article 3...Description
More informationAMERUS LIFE INSURANCE COMPANY
AMERUS LIFE INSURANCE COMPANY IRA DISCLOSURE STATEMENT INTRODUCTION This Individual Retirement Annuity ("IRA") is an annuity contract issued by AmerUs Life Insurance Company ("AMERUS") to fund an individual's
More informationAddendum to the Traditional IRA Custodial Agreement and Disclosures
Effective January 1, 2018 Addendum to the Traditional IRA Custodial Agreement and Disclosures This Addendum changes the Traditional IRA Custodial Agreement and Disclosures ( Agreement ) document and uses
More informationRoth Individual Retirement Account Disclosure Statement and Custodial Agreement Effective November 11, 2016
Roth Individual Retirement Account Disclosure Statement and Custodial Agreement Effective November 11, 2016 544260 (Rev 17-06/17) Page 1 of 25 Table of Contents Section I: Disclosure Statement A. Introduction...
More informationNotice of Deficiency Proposed increase in tax and notice of your right to challenge
Department of the Treasury Internal Revenue Service 1973 N RULON WHITE BLVD OGDEN UT 84201-0021 Notice 2D Bar Code 2016 Notice date Social security number Nnn-nn-nnnn AUR control number xxxxx-xxxx To contact
More informationEarned Income Tax Credit Due Diligence: What Questions to Ask and What Documents to Keep. Kyle Coleman
Earned Income Tax Credit Due Diligence: What Questions to Ask and What Documents to Keep Presented By: Kyle Coleman Coleman, Anastopulos & Jackson, P.C. 16250 Knoll Trail Drive, Suite 105, Dallas, TX 75248
More informationSTANDARD DEDUCTIONS MACRS RECOVERY PERIODS
217 Medical Savings Accounts (MSA) 217 Annual Deductible Range Self-Only Coverage 2,25-3,35 Family Coverage 4,5-6,75 Maximum Out of Pocket Self-Only Coverage 4,5 Family Coverage 8,25 STANDARD DEDUCTIONS
More informationPrepare, Print, and E-File Your Federal Tax Return for FREE!!
Free Forms Courtesy of FreeTaxUSA.com Prepare, Print, and E-File Your Federal Tax Return for FREE!! Go to www.freetaxusa.com to start your free return today! Form 8867 Department of the Treasury Internal
More informationT. Rowe Price Traditional and Roth IRA Disclosure Statement and Custodial Agreement T. Rowe Price Privacy Policy
T. Rowe Price Traditional and Roth IRA Disclosure Statement and Custodial Agreement T. Rowe Price Privacy Policy March 2018 TABLE OF CONTENTS DISCLOSURE STATEMENT Introduction 3 Section I Revocation 3
More information6/20/2017. The Scoop. Agenda PTIN
The Scoop June 21, 2017 Agenda PTIN Iowa's First Time Homebuyer Reporting Requirements Announced Tax Reform and Debt Limit E-Services Platform Change Delayed Treasury Department's Tax Division, Highlighted
More informationDESCRIPTION OF THE "CARE ACT OF 2003"
DESCRIPTION OF THE "CARE ACT OF 2003" Scheduled for a Markup By the SENATE COMMITTEE ON FINANCE on February 5, 2003 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION February 3, 2003 JCX-04-03 CONTENTS
More informationWho wants to tell us. Why do Tax Credits matter?
Who wants to tell us Why do Tax Credits matter? Non-Refundable Credits Non-Refundable Credits Other Dependent Credit Lifetime Learning (Education) Credit Credit for Child and Dependent Care Retirement
More informationThe Scoop. Agenda 10/8/2018. October 10, 2018
Center for Agricultural Law & Taxation The Scoop October 10, 2018 Agenda Meals guidance Issued Form W 4 for 2019 will be Similar to 2018 Version New E services Agreement 2018 Employer Reimbursements for
More informationUniversal Individual Retirement Account Information Kit
Universal Individual Retirement Account Information Kit Universal Individual Retirement Custodial Account Instructions for Opening Your Traditional IRA or Roth IRA 1. Please review the applicable sections
More informationDEFENSE FINANCE AND ACCOUNTING SERVICE U.S. Military Retired Pay 8899 E 56 th Street Indianapolis, IN
DEFENSE FINANCE AND ACCOUNTING SERVICE U.S. Military Retired Pay 8899 E 56 th Street Indianapolis, IN 46249-1200 www.dfas.mil/retiredmilitary.html, (Ret) Month XX, 20XX Dear : This letter addresses your
More informationTAX CUTS & JOBS ACT OF 2017
TAX CUTS & JOBS ACT OF 2017 Summary of Impact on Higher Education Institutions November 9, 2017 Joyce Dulworth, CPA Partner Nick Wallace, CPA Director 1 OVERVIEW On November 2, the House Ways & Means Committee
More informationBOARD OF EQUALIZATION STATE OF CALIFORNIA ) ) ) ) ) ) ) )
0 In the Matter of the Appeal of: BAYANI B. VILLENA AND THELMA F. VILLENA Representing the Parties: BOARD OF EQUALIZATION STATE OF CALIFORNIA SUMMARY DECISION Case No. 0 Adopted: May, For Appellants: Tax
More information1 OCTOBER 2018 ARTISAN PARTNERS FUNDS. Coverdell Education Savings Account Disclosure Statement & Custodial Agreement
1 OCTOBER 2018 ARTISAN PARTNERS FUNDS Coverdell Education Savings Account Disclosure Statement & Custodial Agreement Coverdell Education Savings Account General Information... 1 Important Note... 1 Introduction...
More informationOhio Northern University. Your Group Life and Accidental Death and Dismemberment Plan
Ohio Northern University Your Group Life and Accidental Death and Dismemberment Plan Identification No. 604743 011 Underwritten by Unum Life Insurance Company of America 1/2/2014 CERTIFICATE OF COVERAGE
More informationSUMMARY PLAN DESCRIPTION FOR. Harford County Public Schools 403(b) Plan
SUMMARY PLAN DESCRIPTION FOR 1-1-2015 Table of Contents Article 1... Introduction Article 2... General Plan Information and Key Definitions Article 3... Description of Plan Article 4... Plan Contributions
More informationa Taxable interest. Attach Schedule B if required... 8a b Tax-exempt interest. Do not include on line 8a...
Form 1040 Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax Return 2017 OMB No. 1545-0074 IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 31,
More informationTAX CUTS AND JOBS ACT SUMMARY
TAX CUTS AND JOBS ACT SUMMARY Mariner Retirement Advisors The Tax Cuts and Jobs Act ( TCJA ) was signed by President Trump on December 22, 2017. The Act makes sweeping changes to the U.S. tax code and
More informationINDIVIDUAL TAX ORGANIZER & ENGAGEMENT LETTER 2017 FORM 1040
INDIVIDUAL TAX ORGANIZER & ENGAGEMENT LETTER 2017 FORM 1040 This organizer is designed to assist you in gathering the information required for preparation of your individual income tax returns. Please
More informationSPECIAL REPORT. Tax Law Essentials. Brought to you by Mercer Advisors
SPECIAL REPORT Tax Law Essentials Brought to you by Mercer Advisors Game-changing tax package The recently enacted Tax Cuts and Jobs Act (TCJA) is a sweeping, game-changing tax package. Here s a look at
More informationDeath Benefit Distribution Claim Form Non-Spousal Beneficiary
Death Benefit Distribution Claim Form Non-Spousal Beneficiary READ THE ATTACHED IRS SPECIAL TAX NOTICE: IF THE PLAN ALLOWS FOR AN ANNUITY OPTION, READ THE WRITTEN EXPLANATION OF QUALIFIED JOINT AND 50%
More informationProduct Profile ToolBox CS CS Professional Suite. Quick Access to Key Utilities. Meet Client Needs with a Wealth of Tools. Financial Calculators
Product Profile ToolBox CS CS Professional Suite Quick Access to Key Utilities ToolBox CS puts key utilities at your fingertips tools such as calculators, calculating tax forms you can use throughout the
More informationTHE TAXATION OF INDIVIDUALS AND FAMILIES
THE TAXATION OF INDIVIDUALS AND FAMILIES Scheduled for a Public Hearing Before the TAX POLICY SUBCOMMITTEE of the HOUSE COMMITTEE ON WAYS AND MEANS on July 19, 2017 Prepared by the Staff of the JOINT COMMITTEE
More informationImpact of 2017 Tax Act on Individuals. From The Editors
Impact of 2017 Tax Act on Individuals From The Editors On December 22, 2017, President Trump signed into law the most extensive tax legislation since 1986, resulting in sweeping changes to the tax system,
More informationSUMMARY PLAN DESCRIPTION FOR. P.A.C.E.Center for Girls, Inc. Tax Sheltered Annuity Plan
SUMMARY PLAN DESCRIPTION FOR P.A.C.E.Center for Girls, Inc. Tax Sheltered Annuity Plan 7-1-2013 Table of Contents Article 1... Introduction Article 2... General Plan Information and Key Definitions Article
More informationTax Cuts and Jobs Act. Durham Chamber of Commerce Public Policy Meeting January 9, 2018
Tax Cuts and Jobs Act Durham Chamber of Commerce Public Policy Meeting January 9, 2018 Tax Cuts in Billions Corporate/Business ($653) S-Corps/Partnership/Sole Proprietor ($414) International Tax Changes
More informationIntroduction. Please read and follow all instructions carefully. Incomplete paperwork may cause delays or prevent your request from being processed.
Introduction Please read and follow all instructions carefully. Incomplete paperwork may cause delays or prevent your request from being processed. Critical information to consider: The Hardship Withdrawal
More informationTax Cuts and Jobs Act Chairman s Mark Section-by-Section Summary (As modified, amended, & ordered to be favorably reported, November 16, 2017)
Tax Cuts and Jobs Act Chairman s Mark Section-by-Section Summary (As modified, amended, & ordered to be favorably reported, November 16, 2017) I TAX REFORM FOR INDIVIDUALS A. Simplification and Reform
More informationFederal Adjustments require an amended return for WI within 90 days. If not filed, there may be a 25% negligence penalty.
SOME IMPORTANT ITEMS TO CONSIDER ON YOUR 2018 RETURNS ABLE accounts are not available in WI. There is a subtraction from federal AGI for contributions to ABLE accounts in other states. The annual contribution
More informationHuman Resources Benefits Office. For Your Benefit. PVA Benefits Program 2013 Summary Plan Description
Human Resources Benefits Office For Your Benefit PVA Benefits Program 2013 Summary Plan Description TABLE OF CONTENTS Page HOW THE PLAN WORKS... 5 Overview... 5 What is a Voluntary Tax Deferred Annuity
More informationOverview of the Tax Cuts and Jobs Act
Overview of the Tax Cuts and Jobs Act Changes to the tax laws affecting individuals for this filing season. Basics for Individuals and Families As part of our client and community outreach we have prepared
More information2017 INCOME AND PAYROLL TAX RATES
2017-2018 Tax Tables A quick reference for income, estate and gift tax information QUICK LINKS: 2017 Income and Payroll Tax Rates 2018 Income and Payroll Tax Rates Corporate Tax Rates Alternative Minimum
More informationWestchester County Chapter NYSARC, Inc. Tax Deferred Annuity Plan
Westchester County Chapter NYSARC, Inc. Tax Deferred Annuity Plan Table of Contents Introduction 3 Important Information About the Plan 4 Joining the Plan 5 Contributions to the Plan 6 Managing Your Account
More informationMailing Address: P.O. Box 9394 Des Moines, IA FAX (866)
Mailing Address: P.O. Box 9394 Des Moines, IA 50306-9394 FAX (866) 704-3481 Principal Life Insurance Company Complete this form to withdraw part of your retirement funds while still employed. Participant
More informationUniversity of St. Thomas Retirement Plan
University of St. Thomas Retirement Plan Table of Contents Introduction... 3 Important Information About the Plan... 4 Joining the Plan... 5 Contributions to the Plan... 6 Managing Your Account... 12 Ownership
More informationIndividual Tax Changes in the Tax Cuts and Jobs Act Ken Bagner, CPA, MST
Individual Tax Changes in the Tax Cuts and Jobs Act Ken Bagner, CPA, MST Kenneth.Bagner@SobelCoLLC.com 973-994-9494 December 27, 2017 Agenda Today s presentation will provide a basic overview of some of
More informationPrepare, print, and e-file your federal tax return for free!
Prepare, print, and e-file your federal tax return for free! www.freetaxusa.com Form 8867 Department of the Treasury Internal Revenue Service Taxpayer name(s) shown on return Paid Preparer s Due Diligence
More informationTaxation of Disability Insurance Benefits and Premiums
One Resource Group 13548 Zubrick Road Roanoke, IN 46783 888-467-6755 Life_Sales@ORGCorp.com Taxation of Disability Insurance Benefits and Premiums Page 1 of 5, see disclaimer on final page Taxation of
More informationThe Solomon R. Guggenheim Foundation 403(b) Retirement Plan
The Solomon R. Guggenheim Foundation 403(b) Retirement Plan Table of Contents Introduction 3 Important Information About the Plan 4 Joining the Plan 6 Contributions to the Plan 8 Managing Your Account
More informationState of Rhode Island and Providence Plantations 2017 Form RI-1040NR Nonresident Individual Income Tax Return
State of Rhode Island and Providence Plantations 2017 Form RI-1040NR Nonresident Individual Income Tax Return 17100499990101 Your social security number Spouse s social security number Your first name
More informationOhlone Community College District. Your Group Life and Accidental Death and Dismemberment Plan
Ohlone Community College District Your Group Life and Accidental Death and Dismemberment Plan Identification No. 354009 011 Underwritten by Unum Life Insurance Company of America 3/12/2012 CERTIFICATE
More informationChild and Dependent Care Credit. Basics. Form /13/2016. Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 12, 2016
Child and Dependent Care Credit Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation October 12, 2016 Basics The client may be able to claim the child and dependent care credit if they
More informationIRS RETURN PREPARER TEST SPECIFICATIONS
IRS RETURN PREPARER TEST SPECIFICATIONS August 31, 2011 Preface It is the goal of the IRS to administer a test that is founded on basic preparer competency. As such, the Registered Tax Return Preparer
More informationWillamette University Defined Contribution Retirement Plan
Willamette University Defined Contribution Retirement Plan Table of Contents Introduction... 3 Important Information About the Plan... 4 Joining the Plan... 5 Contributions to the Plan... 6 Managing Your
More informationSUMMARY PLAN DESCRIPTION FOR. The Roman Catholic Diocese of Raleigh 403(b) Retirement Plan
SUMMARY PLAN DESCRIPTION FOR The Roman Catholic Diocese of Raleigh 403(b) Retirement Plan 7-1-2014 Table of Contents Article 1... Introduction Article 2... General Plan Information and Key Definitions
More informationUniversal Individual Retirement Account
December 30, 2017 Universal Individual Retirement Account Baron Asset Fund Baron Discovery Fund Baron Durable Advantage Fund Baron Emerging Markets Fund Baron Energy and Resources Fund Baron Fifth Avenue
More informationHope College Invest Plan
Table of Contents Introduction... 3 Important Information About the Plan... 4 Joining the Plan... 5 Contributions to the Plan... 7 Managing Your Account... 13 Ownership of Your Account (Vesting)... 15
More information2018 CITY OF GRAYLING INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, part-year residents and nonresidents
City of Grayling Income Tax Department 1020 City Blvd PO BOX 549 Grayling, Michigan 49738 Form GR-1040 2018 CITY OF GRAYLING INDIVIDUAL INCOME TAX INSTRUCTIONS For use by individual residents, part-year
More informationLESLEY UNIVERSITY RETIREMENT PLAN SUMMARY PLAN DESCRIPTION
LESLEY UNIVERSITY RETIREMENT PLAN SUMMARY PLAN DESCRIPTION Effective July 1, 2015 TABLE OF CONTENTS INTRODUCTION TO YOUR PLAN What kind of Plan is this?... 1 What information does this Summary provide?....1
More informationSUMMARY PLAN DESCRIPTION FOR. Richmond Public Schools 403(b) Retirement Plan
SUMMARY PLAN DESCRIPTION FOR Richmond Public Schools 403(b) Retirement Plan 3-1-2014 Table of Contents Article 1... Introduction Article 2... General Plan Information and Key Definitions Article 3... Description
More informationTax Year 2017 TaxSlayer Training For the IT-201 NY Return
Tax Year 2017 TaxSlayer Training For the IT-201 NY Return State Returns Add as many states as necessary with taxpayer s status Resident Non-resident Part-year resident Who Must File You were required to
More informationDISCLOSURE STATEMENT
DISCLOSURE STATEMENT For an Automatic Rollover Safe Harbor Roth Individual Retirement Account ( IRA ) Established Under Section 657 (c) of the Economic Growth and Tax Relief Reconciliation Act of 2001.
More informationCommunity Action Partnership of Ramsey & Washington Counties. Your Group Life and Accidental Death and Dismemberment Plan
Community Action Partnership of Ramsey & Washington Counties Your Group Life and Accidental Death and Dismemberment Plan Identification No. 906711 011 Underwritten by Unum Life Insurance Company of America
More informationSUMMARY PLAN DESCRIPTION FOR. Florida Tech Retirement Plan
SUMMARY PLAN DESCRIPTION FOR 1-1-2018 Table of Contents Article 1... Introduction Article 2... General Plan Information and Key Definitions Article 3... Description of Plan Article 4... Plan Contributions
More information