Hours begin: January 21, 2019 Please call if dropping off before the 21st Filing deadline: April 15, January 10, 2019.

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1 Anita C. Simpers, EA Tax and Payroll Service 199 Little Elk Creek Road Elkton, MD Tel Fax Website: simperstax.com Additional organizers are available on our website. If you receive an Earned Income Credit, Child Tax Credit, Credit for Other Dependents, Education Credit,or file as Head of Household, please visit our website to view the additional information needed to complete your returns. January 10, 2019 Dear Client, Hours begin: January 21, 2019 Please call if dropping off before the 21st Filing deadline: April 15, 2019 As another year starts, our office is bracing for what will certainly be the most dramatic tax season ever. We continue to study the recent major tax reform to ensure that we are able to answer all of your questions and provide you the best possible tax savings under the new law. However, even though we took a massive amount of continuing education from four different organizations, the reality is that tax season 2019 is sure to be complicated. The majority of our clients will be greatly impacted by the changes and will most likely require some additional time and modifications to absorb the new laws. We ask for your patience when preparing your tax returns next year. The Tax Cuts and Jobs Act (TCJA) was signed into law on December 22, 2017 and is being called the most sweeping tax reform since With the media frenzy surrounding the new law, there s been a lot of confusion and questions regarding the changes and how it affects your tax returns. The new tax law has changed some of the deductions for If you are missing some of the usual items, it may be for that reason. Even if you do not believe you will be able to itemize for Federal purposes, the State may need the information. So please bring similar information as in the past, including a driver's license/picture ID. **The Federal Standard Deduction is 12,000 single & MFS/18,000 Head of Household/24,000 MFJ. This sounds great, unless you are a Maryland resident. MD couples with Federal, meaning if you take the standard deduction on Federal you MUST take the standard on MD, even though the MD standard deduction is 2,250 single & MFS/4,500 for everyone else. As you can see this is quite a difference and many times it will make sense to itemize Federal even if the standard is greater to save money on Maryland. DE, PA and NJ do not couple with Federal. A bill was before the MD assembly to de-couple from Federal and it did not pass. Contact your elected officials to get this changed. **Mortgage interest. Did you use ALL of your primary or secondary home loan(s) proceeds to buy, build or improve the property? If not, please provide details on your loans(s) and use of funds. New rules apply regarding the deductible amount of your mortgage interest depending on how the loan money was spent. Secure File Pro administers our secure client portal. You may upload documents or receive copies of your tax return through the portal. Protection Plus is a company that offers a comprehensive, personalized recovery service for identity theft incidents and monitoring for six months after you experience a breach. They also offer assistance with tax debt relief, IRS inquiries, audits and letters. In addition they provide up to 2,500 Tax Preparer Error Guarantee. Cost Your tax returns will be prepared from information on the organizer and tax documents you provide. Sincerely, Anita Hours: Monday, Tuesday, Thursday 9 am - 6 pm Friday & Saturday 9 am - 4 pm Wednesday & Sunday Closed Drop Box is available 24/7. Turn LEFT at the fork in the driveway. The box is located beside the sidewalk.

2 simperstax.com 2018 Tax Preparation Document Checklist Please check the box and bring any item from below to ensure an accurate return. Income Information Forms in bold type are submitted to the IRS Wage statements and recent paystubs W-2s Social Security Statements SSA-1099 Interest & Dividend Statements 1099-INT, 1099-OID, 1099-DIV IRA & Pension Statements (for withdrawals) 1099-R Various income statements 1099-MISC, 1099-K, 1099-S,, 1099-G, W-2G, etc. Abandonment of Property & Cancellation of Debt 1099-A &/or 1099-C Sales of Stocks & Bonds: MUST have your Cost for Stocks/Bonds sold & date acquired 1099-B and Year End Statements Partnership, S-Corporation, Trust or Estate Income K-1 Rent income & expenses for rental property (call or check website for worksheet if you need one) Health Savings Account Statements, and any direct contributions you made 1099-SA, 5498-SA Closing Statements (HUD-1) if Bought/Sold Home or other property (both old & new) Deduction Information: Medical expenses (insurance not paid through employer, doctor, dental, vision care, hospital, lab & pharmacy bills paid) Property taxes paid on your home (if not paid with mortgage) Sales Tax paid on vehicles, motorcycles, boats, RVs, and motor homes Mortgage Interest Statements 1098 Receipts for charitable contributions over 250 & a list of organizations & amounts Mileage log for charitable (volunteer) driving Receipts & itemization for non-cash charitable contributions (worksheet) &/or 1098-C Records of unreimbursed business expenses & mileage required for your job (log required) Credit Information: Child care amounts paid for each child with provider name, tax ID & address Contributions to state tuition programs (such as 529 plans). Need beneficiaries & amounts Amounts of any (Roth or traditional) IRA contributions you made for the tax year 5498 (if available) Statement of Student Loan Interest 1098-E School Tuition Statements (from college accounting office) & book/tech receipts *REQUIRED* 1098-T, Form 1099-Q Other Items: Affordable Care Act Health Insurance Information Statements 1095-A, B &/or C Information & statements on any foreign bank or financial accounts (both high & average balances) If over 10,000 at any time, FBAR return must be filed by April 15 th. Copies of any other statements you think might be relevant, including 1099-LTC, 1099-H Any correspondence received from taxing authorities which I haven t already seen. If Self Employed or in a side business: (call or check website for Business worksheet if you need one) Books and Records of the Business Total Sales or Receipts, and Forms 1099-MISC and 1099-K received Expenses list by categories which may include: Car and Truck Expense Mileage log (required), starting & ending mileage for year, & records of actual expenses (if applicable) Advertising, Insurance, Business Interest, Office Supplies, Rent, Repairs, Supplies, Meal & Entertainment records, Meals when out of town overnight, Motel, Airfare, other Travel expenses Salaries paid (W-2 Wages), contractor payments including copies of 1099-MISC filed Cost and date of purchase for any new equipment, computers, machines, etc. Home office information Annual expenses for homeowner s insurance, utilities and repairs on your home and, if newthis year, square footage of office and total for home, COST of home and date you began using it as a home office. NOTES: Charitable contribution receipts must be complete & dated, including required language about goods & services (not) provided. No mileage deductions will be allowed without logs (business, charity or medical). AGAIN THIS YEAR: If you expect to qualify for Earned Income Credit or the Refundable Child Tax Credit, you will need to provide additional documentation. Review Refundable Credit Checklist or call with have questions.

3 Anita C. Simpers EA 2018 TAX ORGANIZER PLEASE REFERENCE & RETURN WITH YOUR DOCUMENTS Personal Information We need a copy of a government issued drivers license/id for you (& your spouse if applicable) Name - as shown on SS card SSN Date of Birth Phone Number Address Taxpayer / / Spouse Address: Marital Status (circle): Single Married* Separated* Divorced* Widowed* *Date if changed during 2018 Dependent Information -We need birth certificates & SS Card for new dependents Please provide proof of residency for each dependent under 18 (a document with dependent s name and address) SSN Date of Relationship School Child Care Birth Attended Expenses Name- exactly as shown on SS card (indicate if disabled) Income Filing tax return? *A dependent must have lived with you for over 6 months (away at school counts as being with you) & be a full-time student or have non-tax exempt income less than 4,150 & you must have provided over 50% of their support. *Does a divorce decree or other document you signed allow another person to claim your child as a dependent? Dependent Care Provider Expenses (Important if paid with pre-tax benefits, the amount is on W-2, box 10 and we have to reconcile total amount spent) Provider Name Address EIN Amount Paid Child s name * You may claim costs paid for the care of your child under age 13 or a disabled dependent or spouse of any age * You may claim costs for sending your child to after school programs and summer camps if these camps serve as child care to enable you and your spouse to work, go to school or look for work. * You must keep proof of your expenses in the form of canceled checks and receipts Federal State: 1 st Q amount paid Estimated Tax Payments 2 nd Q amount paid 3 rd Q amount paid 4 th Q amount paid Bank Name Routing Number (9 digits) Banking Information Account Number Checking or Savings Direct Deposit to this account Direct Withdrawal from this account Yes No Yes No Yes No Yes No Do you have ownership or control of a foreign bank account/trust/pension/ira? Describe: What was the highest total amount of all such accounts during the year?. If over, 10,000 we will need additional info. Do you have income from/pay taxes to a Foreign Country? Describe:

TAX ORGANIZER Itemized Deductions T = Taxpayer S = Spouse Medical and Dental Expenses not reimbursed or paid with pretax dollars. Deductible only if net expenses exceed 7.5% of your AGI.

Medical Insurance Premiums paid by you Long-term care premiums T Long-term care premiums S Dr/Dentist/Chiropractor/Hospital Prescribed drugs/insulin & supplies Non-prescription medical supplies

4 TAX ORGANIZER Itemized Deductions T = Taxpayer S = Spouse Medical and Dental Expenses not reimbursed or paid with pretax dollars. Deductible only if net expenses exceed 7.5% of your AGI. Example: AGI is 60,000, so any amount exceeding 4,500 (7.5% of AGI) will be deductible. Medical Insurance Premiums paid by you Long-term care premiums T Long-term care premiums S Dr/Dentist/Chiropractor/Hospital Prescribed drugs/insulin & supplies Non-prescription medical supplies Vision /hearing exams / supplies Nursing or Long-term care facility Other: Other: Other: Miles driven for medical purposes Parking fees for medical purposes miles miles Lodging while obtaining medical treatment (limited to 50 per night, per person) -Tax Paid Real Estate (Property) Residence Real Estate (Property) 2 nd Home Real Estate (Property) REFUND Sales tax-vehicle,boat,building materials Personal Property taxes (only if based on value and are changed annually) Other: Interest Paid Mortgage Interest need copy of 1098 Home Equity Loan need copy of 1098 Mortgage interest to an individual Holder name: Holder address: Holder city, State, Zip: Holder SSN or EIN: Investment Interest Need description of use of the money Other: Other: Charitable Donations Monetary donations under 250 each need only be substantiated by a bank record (such as a cancelled check). Donations greater than 250 require a written acknowledgement from the charity AND it must state no goods or services were provided (or the value of such if provided). Donations for the benefit on one (including a family) are NOT deductible. For example, you donate to GOFUNDME page of John Smith suffering from cancer NOT DEDUCTIBLE; however, a donation to the American Cancer Society, etc. is deductible. Churches or Synagogues Boy/Girl Scouts, Boys & Girls Clubs of America, 4-H, FFA Other: Other: Other: Other: ***NOT deductible: Political contributions, Country Clubs, FOPs, Civic Leagues, Social Clubs, Chambers of Commerce, Foreign Charities UNLESS paid a US based group, Homeowner s Associations (list not complete)*** Out-of-Pocket Expenses for charity work Charitable Miles Non-Monetary Donations- Please attach a list or the donation receipt of each donation. Must include date, Donee, general description of goods donated (household, clothing, electronics, etc) and the fair market value of the total donation If the total value of all non-cash donations for the year is 500 or less, this step can be omitted.just write the value of all donations here: Miscellaneous & Job Expenses Not deductible on Federal but on some state tax returns. Union and Professional Dues Tools & Supplies Uniforms & Safety Equipment Professional Publications Job-related Education Job seeking expenses in the same field- Travel/Air Fare/Lodging Meals while out of town overnight Employment Agency Fees/Resume Other: Investment Expenses Safe Deposit Box Other: Other: Other: Other:

5 2018 TAX ORGANIZER Engagement Agreement PLEASE COMPLETE, SIGN & RETURN WITH YOUR DOCUMENTS Thank you for selecting me to assist you with personal financial management. This ENGAGEMENT LETTER confirms the terms of our tax engagement and the nature and extent of services to be provided. Tax Returns: I will prepare your 2018 (and any prior years as requested) federal, state and required local income tax returns using information you provide. I may ask for clarification, but will not audit or otherwise verify your data. The only accounting or analysis work done will be that necessary for preparation of your income tax returns, and bookkeeping is not included in the tax prep fee. Returns will be electronically filed whenever possible after you have reviewed the documents carefully and signed all required forms. Paper forms will be delivered to you for mailing. Information: It is your responsibility to provide information required for preparation of complete and accurate. You should keep all documents, canceled checks, receipts and other data that support your reported income and deductions. These records may be necessary to prove accuracy and completeness of the returns to a taxing authority. You are responsible for the returns, so you should review them carefully before you sign them. Please initial here to indicate your agreement with the following: (initial) I have or will declare all sources of funds which may constitute income under tax laws, including barter, crypto-currency (bitcoin), consumer-to-consumer activity, cash based revenues and all other income whether received in-person, in-kind, or electronically. (initial) I have records & receipts to support any deductions or credits which I am claiming. (initial) The total of goods & services purchased which are subject to use tax in my state of residence, and upon which sales tax was not paid at purchase (online, mail order, out-of-state) was or zero. (initial) I do not own nor have signature authority over any bank or other financial accounts or trust interests outside the United States where the total of all such account balances exceeded 10,000 at any time during the year. Form of Delivery: a paper copy a PDF delivered securely through our secure portal Professional Judgment: I will exercise my best professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities interpretations of the law and other supportable positions. I will outline the reasonable courses of action and the risks and consequences of each. I will apply the substantial authority standard to resolve such issues in your favor where possible and adopt on your behalf, the alternative you select. Penalties: The law imposes penalties when taxpayers understate their tax liability, or fail to pay obligations timely. If you have concerns about such penalties, please ask for clarification. Audits: Your returns may be selected for audit by a taxing authority. Any proposed adjustments are subject to appeal. In the event of a tax examination, I am available to represent you. Representation will be a separate engagement with fees and expenses invoiced in accordance with separate terms. This year we are offering the services of Protection Plus as an optional purchase. Fees: The fee for preparation of your tax returns will be based on the complexity of schedules and/or the time required, plus any outof-pocket expenses. Basic service will be per schedule, with a 100 minimum. If I provided you an estimate, you will be advised before completion if the actual fee exceeds the estimate by 50 or more. Fees are due upon delivery & prior to electronic filing. Cash, check, and credit card payments are accepted. To the extent permitted by state law, an interest charge of 1.5% per month may be added to all accounts not paid within thirty (30) days, along with any collection costs incurred. Any additional services rendered will be billed separately, including other tax returns, correspondence to resolve tax disputes, audits or other representation. Extensions: If an extension of time to file the returns is required (one extension is generally available for six (6) months); any tax that may be due with the returns should be paid with the extensions, or you will be subject to interest and late payment penalties. I will require specific authorization (via or phone) to file an extension on your behalf. Copies: Your original records will be returned to you along with your file copy of your returns. You should keep the original records in secure storage. I will retain copies of records (as I deem necessary) along with work papers developed for a period of three years, after which they may be destroyed. PDF copies of returns and back-up documents are available upon request. Your signature here, or on an electronic filing form, constitutes acceptance of these terms. I appreciate your confidence. Please ask if you have questions. Sincerely, Accepted by: (TP) / / 2019 Anita C. Simpers (Spouse) / / 2019

Steven R. Perryman, CPA INDIVIDUAL TAX RETURN ENGAGEMENT LETTER

Steven R. Perryman, CPA INDIVIDUAL TAX RETURN ENGAGEMENT LETTER Steven R. Perryman, CPA 1040 - INDIVIDUAL TAX RETURN ENGAGEMENT LETTER This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we