Friday, December 30, 2016


Because of the Presidential campaign there was no tax legislation of any substance in 2016.  There were a few bills that dealt with limited tax matters for special situations, but really nothing of consequence for the 1040.
One bad law of note was the “US Appreciation for Olympians and Paralympians Act of 2016”, which excludes from income the value of any Olympic or Paralympic medals or winnings for certain athletes.  As was pointed out in a list of worst tax developments of 2016, “the exemption is a windfall for professional athletes but does little or nothing for struggling amateurs”.  Why should only Olympic and Paralympic winners be exempt.
And one good tax provision in the “21st Century Cures Act”.  A company with fewer than the equivalent of 50 full-time employees, and therefore a business not subject to the Obamacare employer mandate to offer insurance coverage to employees, can reimburse employees' for purchasing individual health insurance as if it were directly paying the premiums on a group health policy under a qualified small business health reimbursement arrangement.  Previously most employers who did this were subject to a penalty of up to $100 per day for each employee.
There were a few non-legislative tax developments of note in 2016.
In the 2015 Year in Taxes post I praised a provision of the PATH Act, explaining –
Educational institutions are required to report only qualified tuition and related expenses actually paid, rather than choosing between amounts paid and amounts billed as is currently allowed (most institutions historically report only amounts billed), on Form 1098-T, beginning with calendar year 2016.  So, beginning with forms for tax year 2016 issued in January of 2017, the Form 1098-T students receive from colleges will actually provide important and needed information, and will no longer be as useful as ‘tits on a bull’.”
Unfortunately the week-day daily "Checkpoint Newsstand November 18, 2016" brought some bad news on my 63rd birthday (highlights are mine) -
No penalty for 2017 Forms 1098-T. IRS will extend the relief from penalties under Code Sec. 6721 and Code Sec. 6722, as described in Ann. 2016-17, to 2017 Forms 1098-T. Eligible educational institutions, therefore, will continue to have the option of reporting either the amount of payments of qualified tuition and related expenses received in Box 1 of Form 1098-T or the amount of qualified tuition and related expenses billed in Box 2 of Form 1098-T for the 2017 calendar year without being subject to penalties.
This relief is limited to 2017 Forms 1098-T required to be filed by eligible educational institutions by Feb. 28, 2018 (or Apr. 2, 2018, if filed electronically) and furnished to recipients by Jan. 31, 2018.”
What happened?
“Representatives of eligible educational institutions have informed IRS that, despite diligent efforts, the changes to accounting systems, software, and business practices that eligible educational institutions must make to implement this law change cannot be accomplished in time to apply these changes for calendar year 2017.”
So now the bulk of 2017 Form 1098-Ts will continue to be totally worthless.
There were three other developments, thankfully all good news. 
The IRS issued final regulations related to the tax treatment of same-sex marriage – states must recognize a marriage between two people of the same sex when the marriage was lawfully licensed and performed in a state where such marriage is legal, regardless of where the couple currently resides.
I will let other tax writers explain the other two (again highlights are mine) -
From “2016 Year in Review for Retirement Accounts” by Sarah Brenner of THE SLOTT REPORT -
Self-Certification – The New Fix for Late Rollovers
On August 24, 2016, the IRS released Revenue Procedure 2016-47, which provides a new and cost-free way for you to complete a late 60-day rollover of retirement funds using a self-certification procedure. The new self-certification procedure is available for missed rollover deadlines for both IRAs, including Roth IRAs, SEP IRAs and SIMPLE IRAs, and company plans. It is a game changer because it will spare many taxpayers from having to go through the costly and time-consuming process applying for a Private Letter Ruling to get late rollover relief.”
And from “The biggest tax stories of 2016” by Bill Bischoff of MARKETWATCH.COM -
Unmarried co-owners are entitled to separate home mortgage interest debt limits: 
For federal income tax purposes, you can generally deduct the interest on up to: (1) $1 million of home acquisition debt (mortgage debt taken out to acquire, build, or improve your principal residence and one other residence, such as a vacation home) and (2) $100,000 of home equity debt (mortgage debt that is secured by your principal residence or one other residence).  In a controversial 2012 decision, the U.S. Tax Court concluded that these home mortgage debt limitations to be shared by unmarried individuals who co-own expensive homes. In other words, according to the Tax Court, when two unmarried individuals co-own a principal residence (and maybe a second residence too) the combined home acquisition debt limit for the two co-owners is only $1 million, and the combined home equity debt limit is only $100,000--for a total combined debt limit of only $1.1 million (same as for a married couple).
In contrast, if the debt limits can be applied on a per-taxpayer basis, each unmarried co-owner would be entitled to a separate $1 million limit for acquisition debt and a separate $100,000 limit for home equity debt (for a total combined debt limit of $2.2 million for two unmarried co-owners).
When unmarried folks co-own expensive homes with big mortgages, this issue is a big deal.  So it was good news when the Ninth Circuit Court of Appeals in 2015 reversed the Tax Court’s decision and allowed the two unmarried co-owners in the case to benefit from separate debt limits. In 2016, the IRS threw in the towel by accepting the Ninth Circuit’s pro-taxpayer decision. I don’t say this very often, but thank you IRS!”
As for the election.  With the Republican Party in charge of the White House (not really – nobody is in charge of Trump but Trump, and Trump does whatever he wants to do, regardless of what the Republican Party wants; he will do what is best for Donald Trump and not what is best for the Republican Party or the country) and controlling both houses of Congress I expect that there will be tax reform legislation passed relatively early in 2017.  We will very likely see lower tax rates and reduced itemized deductions.  And hopefully the end of the dreaded Alternative Minimum Tax and also possibly the federal estate and gift taxes.
While the PATH Act made most of the “appropriate” former “tax-extenders” permanent, some items will expire on Saturday.  Congress adjourned for the year without dealing with theses expiring provisions.  However this is appropriate.  There was no need to extend the expiring provisions before the year end when there will be substantive tax reform legislation proposed early in 2017.
So that was the year in taxes 2016.  Fellow tax pros - did I forget anything?

Thursday, December 29, 2016


And so another year comes to an end.  Time to look back and reflect.
The year in taxes 2016 was truly uneventful – from a tax point of view.
Obviously the big story of the year was the Presidential election.  The absolute worst that could happen did indeed happen – unfortunately for the country and the world, despite receiving almost 3 million less votes than Democrat Hillary Clinton, dangerous, deplorable and despicable narcissist Donald Trump, the truly surprising Republican candidate, will be the 45th President of the United States!
At the beginning of the primary season I said that the most disturbing political development in my lifetime - I was 62 at the time - is the fact that dangerous, unstable, irresponsible, and irrational realty television cartoon clown Donald Trump is being taken seriously as a candidate for the office of President of the United States.  I since revised that statement twice – first to say “is the official nominee of the Republican Party” and finally to say “will be the President of the United States”.
But this post is about the year in taxes.
My 45th tax season (only 5 more to go) started off without any problems and went very smoothly.  There were no weather, equipment, computer, or other issues.  The idiots in Congress passed the PATH Act in mid-December last year, which, in a rare show of intelligence, made permanent many of the more appropriate “extenders”.  So there was no delays in the beginning of tax return processing or the availability of IRS forms.  I was able to begin my tax season as always on February 1st. 
IRS consumer service and return processing reached historic lows in 2015 – due to the continual reduction of the IRS budget Congress and continued IRS mismanagement.  I heard from more clients about seriously delayed refunds and processing FUs last year than in all the years before combined – including one client who was told by the IRS that his refund could not be processed because he was dead.  But there were no similar FUs or delays that I was made aware of this season.  I only heard from two clients whose NJ refunds appeared to be a bit late.  I expect this is because the states, and the IRS, was taking a bit longer to process returns in attempts to avoid identity theft.
As the basis reporting requirements become “older”, more and more investment transactions are becoming “covered”, which increased filing efficiency.  And there is now more uniformity in 1099-B reporting by brokerage and mutual fund houses.  While there were still corrected Year-End Tax Reporting Statements issued by brokerages, there seemed to be less corrections (not more than one per account), and they were issued earlier in the season than past years.
This was the first year that Obamacare Forms 1095-B and 1095-C were required.  The IRS delayed the filing deadline for these forms until mid-March – and we learned late in 2016 that this will continue during the 2017 filing season as well.  Most arrived after I had already prepared a client’s return.  I got tons of emails in late March with attachments of 1095-Bs and Cs, which wasted some valuable time.  In most cases, as I have been telling clients when they ask about these forms, they are just additional wasted government paperwork and I really do not need these to determine if clients are covered by “appropriate” insurance.  All I need is the client’s representation that all applicable family members were adequately covered for the entire year.  Thankfully the few 1095-As I needed were all issued in early February.
This season none of my clients had to pay the Obamacare “shared responsibility” penalty, the very few without insurance were exempt due to “affordability”, and only a handful of returns involved the advance premium credit reconciliation. 
I did discover an issue involving the “second lowest cost silver plan” numbers that are included in the calculation of the allowable credit.  In one case the numbers provided for 2015 were substantially different, higher (and therefore resulting in a lower allowable credit amount), than the numbers given for 2014 for the same family situation.  When I went to the Marketplace website tool to search for the SLCSP numbers for 2015 using the family’s information I came up with different, lower, numbers.  I used the lower online amount in the reconciliation, with an attached statement of explanation, which resulted in a smaller credit payback.   
On the state side – I was extremely pleased with New York’s new “enhanced” online Form IT-201 and IT-203 “fill-in” (but manually filed) forms.  The “enhancement” automatically did the math and actually calculated the tax – saving valuable time.  I used the new enhanced process for all of the 20+ New York returns I prepared – and continued to add to my invoice a $5.00 “New York State Tax Preparer Extortion Fee Surcharge” for all clients with NY state returns.
I continued to use NJWebFile to electronically submit NJ-1040s directly to Trenton, free of charge and without a “middleman” (I wish the IRS would initiate a similar program), whenever possible (unless specifically forbidden by the client’s request).  However there are still too many situations where this option is not available.  When I had to manually prepare the return for the client to mail I used the online “Fill-In” Form 1040, which did some math but did not automatically calculate the tax.   I did not encounter any issues with NJ returns.
I was apparently especially efficient this season - I ended it with slightly less than half the number of GD extensions than last year, only 24, and most because of late receipt of client “stuff”.  This may be the least amount of GDEs since I began keeping track of season-end GDEs!   To pat myself on the back, all returns that were in my hands by the deadline of March 19th that I announced to clients in my annual January mailing were dealt with during the “season”.
I do think the delayed filing deadline – April 18 instead of April 15 this year – and the additional day provided by being a leap year did help somewhat in reducing season-ending GDEs.  As usual the tax season ended for me not on April 18th but on April 17th.
To Be Continued . . . . .

Wednesday, December 28, 2016


Hey, New Jersey residents.  You are paying too much New Jersey state income tax – and it’s nobody’s fault but your own!
Most NJ taxpayers concentrate on their federal tax return and spend minimal time on their NJ return, simply taking numbers from the 1040 and putting them on the NJ-1040.  As a result they are paying more NJ state tax than necessary, often paying tax on income that is not even taxed by NJ.
By becoming informed on NJ state tax law and using proper tax planning you can make sure that you pay the absolute least amount of NJ Gross Income Tax possible for your particular situation.
I just finished preparing the January 2017 issue of my unique newsletter for NJ taxpayers – THE NJ-1040 LETTER.
I have been preparing NJ-1040s for as long as there has been a NJ-1040, and federal income tax returns for even longer.  I created THE NJ-1040 LETTER to share my knowledge and experience from over 40 years as a professional tax preparer to help you experience the joy of avoiding NJ state taxes.
Published 6 times a year (January, February, March, April, July, and October), each issue will contain valuable NJ state tax-saving advice and information, updates on NJ state tax law, NJDOT rules and regulations, court cases, and the special NJ property tax relief programs, and links to online resources to help you in planning for an preparing your NJ-1040.  Also included in each issue will be special forms, schedules, and worksheets to help you during the year and at tax time.
This is the only publication that I am aware of that deals exclusively with tax planning and preparation advice for the NJ-1040.
A one-year subscription to THE NJ-1040 LETTER delivered as a pdf email attachment is only $11.95.  A print edition sent via postal mail is also available for $24.95.    Subscribers will be offered special discounts on other tax-saving reports throughout the year.
As a New Year Special – if your order is postmarked in January 2017 you can receive a one-year email-delivered subscription for only $8.95!
You can check out a free copy of the premiere July 2016 issue by clicking here.
To order your subscription send your check or money order payable to TAXES AND ACCOUNTING, INC for $8.95 or $24.95, and your email or postal address, to –

Tuesday, December 27, 2016


New for 2017 – a quarterly newsletter of my TAX INSIGHTS.  In it I will discuss in detail ways and means to allow you to pay the absolute least amount of federal income tax legally possible, and provide helpful forms, schedules, worksheets and other resources.
I have just “gone to press” with the premiere issue.  In it I discuss –
The issue also includes two special worksheets for subscribers to use to keep proper separate track of acquisition debt and home equity debt, along with a detailed example of how to use these worksheets. 
The cost of a one year (4 issue) subscription to ROBERT D FLACH’S TAX INSIGHTS is only $7.95 (delivered as a “pdf” email attachment).  A print version sent via postal mail is available for $13.95.
To order send your check or money order payable to TAXES AND ACCOUNTING, INC for $7.95 or $13.95, and your email or postal address, to –

Monday, December 26, 2016


I hope you had a successful Christmas!

One last truly meaty BUZZ for 2016 -

* Howard Gleckman announced “The 2016 TaxVox Lump of Coal Award for the Year's Worst Tax Ideas” at TAX VOX, the blog of the Tax Policy Center -

Donald Trump is not only President-elect, but he is also the hands-down winner of Tax Vox’s Lump of Coal Award for the worst tax policy ideas of 2016.”

Donald Trump is the hands-down winner of every “Lump of Coal” and every “Worst of 2016” list!  And if not properly kept in check he will be at the top of every “Worst of” list through 2020.

Also of note on Howard’s list, with my agreement of their coal lump-ness, are –

#7 - Donald Trump’s refusal to disclose his tax returns (should have been much higher on the list).

#4 - Olympic Medal Dross – “After years of trying, Congress voted to exempt Olympic medalists from federal income tax on the value of their swag and cash bonuses. The exemption is a windfall for professional athletes but does little or nothing for struggling amateurs.”

#3 - Hillary Clinton’s proposed tax increases on the rich – “It was no surprise that Clinton wanted high-income households to pay higher taxes. The problem was her penchant for making them so complicated.”  My regular readers know that I oppose the policy of punishing success and entrepreneurship and to “tax the rich” merely because they can afford it.

Trump also made #2, earning him a trifecta, with his 15% business tax, which “would tax sole proprietors at 15 percent and wage earners at a top rate of 33 percent”, another typically bad and poorly thought out Trump idea (did he have any that were not?).

Now we just have to wait to find out who will be Russ Fox’s “2016 Tax Offender of the Year”.  I would not be surprised if it was Trump.

* At FORBES.COM TaxGirl Kelly Phillips Erb began her “12 Days Of Charitable Giving 2016” with “TechnoServe”.  She continues with Cure Alzheimer's Fund, Committee to Protect Journalists, Charity: water, The Forge Initiative, and the Police Unity Tour.  Obviously there are 6 more charities to come.

* Jason Dinesen asks the question “Form 8976 — What is It?” at DINESEN TAX TIMES.  I must admit I had to read the post to find out the answer.  If you want to know what Form 8976 is you, too, will have to read the post.

* And Jason asks another good question in a subsequent post – “Can an Accountant ‘Save’ a Struggling Business?

Jason’s “bottom line” –

Of course we should help in any way we can. The problem is, the ball really is always in the CLIENT’S court — they’re the ones who have to take action.”

And just as a doctor can’t cure or save a patient who ignores the doctor’s instructions, an accountant can’t help a client who disregards his advice.

* Kay Bell, the yellow rose of taxes, reports “Trump tax secrecy inspires federal, state legislation” –

Some lawmakers think that voters should have the opportunity to evaluate a White House wannabe's taxes. To that end, they have introduced bills requiring such disclosure.”

Idiot Trump will never release his tax returns now.  But voters did not need to see his tax returns to know that he was totally unfit to be President.

It is truly a sad time in American history.

* I just came across a good post on “Cancellation of Debt from November, by Paul D. Allen at his PIM TAX BLOG.

As Paul explains, “the tax code considers cancelled debt to be income, and income is taxable. It may need to be included as income on your tax return.”

* Another good older post from Paul, this one discussing who can claim the child on their taxes – “Taxes and Child's Play”.

As Paul suggested in a tweet promoting the post – “Hint: it might not be who the judge said.”

FYI – I wrote on this topic last summer in “Claiming Dependents: What Happens When Your Kids Fly the Coop?

* Jeff Stimpson of ACCOUNTING TODAY talked to many tax professionals around the country and found “No single fix: Preparers differ on likelihood, shape of tax reform”.

FYI - a TWTP post of mine is quoted in the article.

* The “year in review” posts have begun.  Check out “Top college savings stories of 2016” from Kathryn Flynn at SAVINGFORCOLLEGE.COM

* And CCH has published a “2016 Year In Review” Tax Briefing.

FYI – my annual The Year in Tax 2016 review will appear here at TWTP in two parts on Thursday and Friday.

* Carrie Kirby lists “35 Bizarre Things You Can Be Taxed On” at WISE BREAD.  No real surprises here, at least for me.

* Tony Nitti of FORBES.COM provided an excellent education on “When Are Professional Education Expenses Tax Deductible?” in last week’s “Tax Geek Wednesday”.

The Last Word –

No Trump-bashing (not that he doesn’t deserve constant bashing – I still can’t believe that this unfit and unqualified, and dangerous, buffoon will be our next President), just a wish.

May 2017 be less taxing!


Sunday, December 25, 2016



Saturday, December 24, 2016


Today, being Christmas Eve, I will spend the day doing what I do every Christmas Eve.
I will be typing W-2s and W-3s for my clients - as well as my own W-2 and W-3!

Tuesday, December 20, 2016


Need some stocking stuffers?  Each of these tax-saving reports are only $1.00 each (sent as a pdf email attachment) or $2.00 for the print edition (sent via postal mail).

INTRODUCTION TO INCOME TAXESA discussion to the very basic concepts of income tax.  The first lesson of Tax 101, if you will.  It is a perfect primer for the high-school student, or anyone, who is filing an income tax return for the first time.  It includes 2016 basic tax information and a history of the federal income tax.

TAX PLANNING ALERT – A TAX-DEDUCTIBLE VACATIONThis report explains in detail how to make your next vacation tax deductible by attending a job or business related conference or convention, and includes worksheets to help you keep track of your deductible expenses.

TAX PLANNING ALERT – REPORTING GAMBLING WINNINGS AND LOSSES - It has always been important for frequent gamblers to keep detailed “contemporaneous” records of gambling activity to minimize the tax cost of winnings, but recent developments have made this even more vital.  This report explains the basics of the taxation of gambling activity and how keeping a gambling log for your casino visits can save you tons of taxes and includes valuable worksheets.

TAX PLANNING ALERT – TAX ASPECTS OF DIVORCEIt is vital that individuals involved in a divorce proceeding have the agreement carefully reviewed by a tax professional before it is finalized.  Most divorce lawyers are clueless when it comes to taxes.  Tax consequences, both current and future, must be considered and factored into many aspects of the divorce agreement and property settlement.  This report provides basic information on the tax treatment of various divorce-related topics and discusses some of the tax considerations related to divorce decisions.

TAX PLANNING ALERT – FORMING AN LLC - The LLC, or Limited Liability Company, is the new entity of choice for both experienced entrepreneurs and new start-ups.  An LLC combines the liability protection of a corporation with the flexibility and ease of filing as a sole proprietorship.  Every sole proprietorship, whether a part-time sideline business or a full-time activity, should register with their state as an LLC – assuming the costs are not prohibitive.  This report introduces you to the LLC, tells you how to register, and discusses what to do once you have created an LLC.

FYI - the worksheets contained in these reports are copyrighted material and for your personal use only.

Order any of the above reports and I will also send you free of charge MY BEST TAX ADVICE!

Send your check or money order payable to TAXES AND ACCOUNTING, INC for $1.00 or $2.00 per report, and your email or postal address to –


Monday, December 19, 2016


Another “meaty” BUZZ – the last before Christmas.

Before I begin an FYI – the 2016 Form 1040 is now available to download.  It is, line-for-line, exactly the same as the 2015 Form 1040, except for the changes in the standard deduction and personal exemption amounts.

* I recently came across a post from Robert W Wood at FORBES.COM that I missed in last week’s BUZZ – “Seven Crazy Tax Laws Trump Should Change”.

I totally agree with the 7 items of “craziness” that RWW identifies.  While I do admit I am not really very familiar with the “carried interest” item, I expect from its constant criticism across the tax blogosphere that it should be on the list.

And I most certainly also agree with the “bottom line” of the post (highlight is mine) -

These are only a few provisions, mind you. There are thousands of pages of tax law needing reform. Although some parts of our tax law make sense, many do not or lead to abuses. Besides, they inject a level of complexity that no one would wish upon anyone. We need a better, simpler, fairer and flatter tax system.”

I discuss principles of tax reform at A TAX PROFESSIONAL FOR TAX REFORM.  I also explain why I believe that a simpler tax system will not adversely affect my business at this site.

As an aside - I would replace the word “Trump” with the word “Congress” in the title – idiot Trump can’t change any laws, only Congress can. 

* Kay Bell suggests “Buying a car could boost your sales tax deduction” at DON’T MESS WITH TAXES.

I certainly do not advocate running out in the next two weeks to buy a car just so you can get a sales tax deduction.  But if you need a new car, or have been thinking about purchasing a new car, doing it before the end of the year might be a good move.

Currently you have the option of deducting either state and local income tax or state and local sales tax if you are able to itemize on your 2016 Schedule A.

First you must do a comparison to see which type of tax will provide the greater tax deduction.  In high state tax locations – New Jersey, New York, California, etc – there is no contest, deducting state income taxes is “more better”.  But if you live in a state with low or no state income tax, or your age or sources of income result in low or no state tax liability, you should take a look.

You can deduct sales tax based on an amount in an IRS-generated table – to which you can add the sales tax paid on “big ticket” items like an automobile.  The 2016 IRS state sales tax table has not yet been published (that I can find).  You can go here and use the calculator for 2015 to get an idea of what you will be allowed.

For more detailed information on deducting state and local sales tax get my Guide to Schedule A. 

* Kay also gives us an education on “the tax-related medical programs that businesses and individual taxpayers must know and sort through as they evaluate health care coverage” via “Comparing tax-favored HSA, HRA & FSA medical options”.

* Jason Dinesen has a good discussion on “What Responsibility Does a Client Have in Proactive Planning with an Accountant?” at DINESEN TAX TIMES.

* And Jason continues his “Getting Your Business Off to a Good Start” series with “Part 3: Bookkeeping Systems”.

Some words of wisdom from Jason (highlights are his) –

Software will accept whatever you put into it.

If you don’t know what you’re doing, your bookkeeping system can turn into a massive trainwreck!

And –

Should You Keep Your Own Books?

Yes …

But only if you feel comfortable and you know what you’re doing. Know your limits and when to ask for help.

Being able to plug numbers into Quickbooks does not make you an accounting or bookkeeping expert.

* The NATP recently sent me the following information on tax relief for the victims of Hurricane Matthew -

Victims of Hurricane Matthew, which took place beginning on October 4, 2016, in parts of North Carolina, may qualify for tax relief. The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area.

Affected areas that currently qualify include Beaufort, Bladen, Columbus, Cumberland, Edgecombe, Hoke, Lenoir, Nash, Pitt and Robeson counties. Continue to check the Tax Relief in Disaster Situations page to stay up-to-date on eligible areas and updated deadlines. The IRS expects additional states to be included in the extended relief.

Certain deadlines falling on or after October 4, 2016, and on or before March 15, 2017, have been postponed to March 15, 2017. This includes the 2015 individual returns on extension originally due on October 17 and the January 17, 2017, deadline for making quarterly estimated tax payments. Also included are the October 31 and January 31 deadlines for quarterly payroll and excise tax returns.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers and their tax preparers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866.562.5227 to request this tax relief.”

* FYI – I have updated my “What’s New In Taxes For 2017” compilation to include the newly announced 2017 standard mileage allowance numbers.  Click here to download.

* IRS Information Release 2016-170 - “Tax Preparedness Series: What to Do Before the Tax Year Ends Dec. 31” – provides some good reminders of what to do before year end, such as –

ü  take your RMD if required,

ü  notify the IRS of any change of address by filing Form 8822, and

ü  notify the Social Security Administration of any name changes due to marriage or divorce.

* Perhaps in anticipation to her upcoming annual “12 Days of Charitable Giving” TaxGirl Kelly Phillips Erb lists “12 Tips For Making Your Charitable Donation Tax-Deductible” at FORBES.COM.

* Did you know “The minimum wage is about to rise in 19 states”.  Check out Paul Ausick’s piece at MSN MONEY to see if you are affected.


 NO tax software package, or online filing service, is a substitute for knowledge of the Tax Code, and NO tax software package, or online filing service, is a substitute for a competent, experienced tax professional.
Do you need to find a qualified and competent tax professional?