Tuesday, July 23, 2019

WHAT’S THE BUZZ, TELL ME WHAT’S A HAPPENNIN’?


* CPA PRACTICE ADVISOR provides us with a “State-by-StateList of Back to School and Summer Sales Tax Holidays for 2019”.

* Dean Hedeker of Next Avenue talks about two excellent “2019 Tax Savings Strategies For Retirement” – two items that I have touted and discussed in detail here at TWTP in the past.

See my posts “Wunnerful Wunnerful” and “Donor Advised Funds”.

* I just came across this item from February on Facebook.  The JOURNAL OF ACCOUNTANCY tells us “Taxpayers will file QBI deduction computation with IRS next year” on a newly created form.

The IRS on Friday posted a draft of a form that affected taxpayers will submit with their 2019 tax returns showing how they computed their qualified business income (QBI) deduction under Sec. 199A. Taxpayers who have QBI, qualified real estate investment trust (REIT) dividends, or qualified income from a publicly traded partnership (PTP) will use Form 8995, Qualified Business Income Deduction Simplified Computation, to report the computation.”

* Liz Farr discusses the importance of filing Form 8606 in “Avoid future taxes by filing Form 8606 for nondeductible IRA contributions” at FIRM OF THE FUTURE.

It is very important to file a Form 8606 each and every year to report the carryover even if there is no contributions to, deductible or non-deductible, or withdrawals from an IRA account.

And it is important for those who inherit an IRA to determine if the deceased had a “basis” in the IRA and included a Form 8606 with the final Form 1040.  Executors should tell beneficiaries of the existence of a “basis” in a deceased’s IRA from non-deductible contributions made – perhaps by giving them a copy of the final Form 8606.

* Jason Dinesen of DINESEN TAX TIMES, whose posts have appeared in the BUZZ often, has posted after a 6-month absence.  I had been a bit worried, but am glad he is ok.  As he explains his post involves “a practice-management topic” and discussed “Trends I Am Noticing in the Tax Field”.

It does, however, identify some items that are important for taxpayers to understand –

* Tax laws are actually written by underlings and lobbyists who have political agendas.

* The laws are then passed by Congresspeople who don’t even read what they’re voting on (but who get to spike the football for a “victory”).

* Congress slashes the IRS budget to the bone but relies on the IRS/Treasury to come up with regulations and procedures on the laws Congress has passed.

* Meanwhile tax preparers are left trying to interpret these things too, often with confusing or contradictory (and sometimes non-existent) guidance. All while dealing with clients who have rising expectations without being able to articulate what those expectations even are.”

Jason promises to continue his discussion in a future post, which I am looking forward to reading.

THE LAST WORD

It is obviously clear to anyone with eyes, ears and a brain that Donald T Rump the man is a worthless piece of garbage – devoid of humanity and without any value.  He does not possess a single redeeming human quality.

Trump is a racist, a sexual predator, a crook and con man, and the ultimate textbook malignant narcissist.  His words, tweets and actions are totally unacceptable and indefensible.

Any person who affirmatively supports and defends Trump the man and his continuation in office is as deplorable and despicable as Trump himself.

This has nothing to do whatsoever with partisan politics. It is about true patriotism and just plain human decency.

TTFN











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