Tax Preparation Experience

To ensure that you receive the proper assistance, never enlist a non-accountant friend to help. You need a qualified tax professional to help you avoid any costly mistakes on your return. The professional that you choose should have a Preparer Tax Identification Number. This is the federal requirement for professional tax return preparers.

Additionally, it can be helpful to find out whether or not the preparer receives continuing education and is a member of a professional tax preparer organization. These are signs that the preparer is up to date on every aspect of this year’s rules and is knowledgable of the latest ways to file, since being a Registered Tax Return Preparer requires 15 hours of additional training each year. Checking a preparer’s status with the Better Business Bureau is also helpful for finding complaints from past clients.

The Cost of the Return

The cost of preparing a tax return is a major issue for many tax preparers. Some people choose national tax preparation firms with the belief that doing so will be less expensive than hiring an independent preparer. However, this isn’t always the case. It pays to shop around to find someone who charges reasonable rates while also having the professional experience needed to prepare your return. Independent preparers often charge less for their services than accounting firms.

Depending on the complexity of your financial situation, you may need to find a preparer who charges a flat fee rather than an hourly rate. If you anticipate a very simple return, an hourly rate may be a better financial fit.

Regardless of the manner in which a preparer charges for tax services, the rate should never be related to your tax return. This is an illegal practice that can spur the preparer to file a return with too many deductions simply to boost the refund amount. You must also be sure that any refund is sent to you rather than to your preparer.

Choosing a Lawyer to Help File Your Return

While the vast majority of filers don’t need an attorney to prepare their taxes, certain legal complications may make this necessary. If your return will be complicated by foreign trusts, if you faced serious problems with your past returns or if you expect to owe a large amount of taxes, you may need to hire a tax attorney to prepare this year’s tax return for you.

Personal Interactions

When looking for a preparer, it is also important to find one who you interact well with. If you want to keep the same preparer, it is essential for him or her to be responsive to your needs and for the two of you to be comfortable with each other. You will have to divulge a wealth of financial information to your preparer, and if you are uncomfortable with your tax professional, this may be difficult.

The preparer should also be accessible to you when you need to speak to him or her to ensure there are no last-minute surprises that may make your return late.

Related posts:

1. IRS e-file for 2011 Income Tax Filing Now Available
2. Tax Preparers Must Be Registered in 2011
3. TurboTax Review: TurboTax 2011 Edition for 2010 Taxes

The IRS website provides a great deal of information about the four major ways to electronically file taxes. You can e-file your taxes using any of these options:

• Free File Software
• Free File Fillable Forms
• Commercial Tax Software
• Professional Tax Preparers

Regardless of which process you choose, utilizing e-file can not only save a lot of trees, but can also get the average taxpayer a refund in as little as three weeks.

1. Free File Software

Beginning January 17, 2012, you can use Free File to file your 2011 income tax return. Free File is one of the most popular services simply due to the fact that it is free. There are approximately twenty major software companies within the Free File Alliance that provide no-cost, brand name software to anyone whose adjusted gross income for 2011 was $57,000 or less. This software is available through the IRS website.

If you’ve surpassed the $57,000 limit, there are still many other options available to you.

2. Free File Fillable Forms

Fillable forms are a favorite e-file option for those who are used to filling out the old-style tax forms. These are the exact same forms from the 1040 series (1040, 1040A, 1040EZ) in a convenient, electronic format. There are no income restrictions for using fillable forms. Just like the days of using paper forms, you fill out the electronic form and return it to the IRS; however, instead of mailing it out, which means having to wait for weeks to find out whether or not you made an error, you can simply transmit your data electronically and receive a confirmation number letting you know that the IRS has received your information almost immediately.

Like the Free File software, the Free File fillable forms needed to file your 2011 income tax return also became available on January 17, 2012.

3. Tax Filing Software

Another option that has grown in popularity in recent years is the use of “over-the-counter” tax filing software. This commercially available software can be found at thousands of local retailers nationwide, or through certain online shopping portals. The software is purchased and installed, then used to guide the taxpayer through the process by asking various questions. When the user has finished the walk-through, he can review the information for accuracy and then submit the filing to the IRS with a single click. Using secure channels, the IRS processes the information and returns a tracking number right away, and a refund check or direct deposit can be processed in less than half the time than it used to take.

4. Professional Tax Preparer

The final – and usually easiest – way to e-file your taxes is to visit a local tax professional. Almost all tax accountants and CPAs use e-file to speed up their clients’ returns, and many are required by law to do so. This can sometimes be the most expensive option of the four listed here, as you will be paying to have an actual human prepare your taxes. However, for many this is the most familiar and stress-free option, since having an expert handle the details of your return will likely provide you with the greatest peace of mind.

Related posts:

1. How the IRS Free File System Works: Who Can Use & Where to Find
2. How to File for a 2009 Tax Filing Extension
3. Tax Filing Deadline for 2010 Taxes is April 18th, 2011

Unfortunately, not all CPAs are good, nor are they all trustworthy. Being able to identify when it is time to fire your account or CPA, and knowing how to go about doing so, is crucial in keeping your personal taxes accurate and/or helping keep your business afloat. If you are not receiving everything that you need and deserve from your CPA, it may be time to let him go.

Poor Service

You deserve high-quality assistance from your CPA, which includes all of the following services:

1. Communication – Since your accountant knows a lot about your finances, you should feel comfortable around him. He should respond to your calls and emails in a timely manner and provide you with answers that you can understand. Your CPA isn’t much use to you if you’re unable to talk to him, and it’s simply not possible for you to use information that you cannot understand.
2. Honesty – There are several routine bookkeeping tasks that you may be able to perform on your own in order to keep your CPA bill down; however, if he is unwilling to teach you how to do them, then you are over-paying him for his services. You should limit the amount of money that you spend on a CPA to tax filing services, as well as general finance and tax advice. In fact, if your taxes are simple enough, you may not need an accountant at all.
3. Knowledgeable Advice – Your CPA should know your business and personal financials well in order to best advise you. A CPA who knows your business inside and out can discuss buying decisions with you. For example, when it comes to obtaining company vehicles or expensive office equipment, leasing is frequently a better option than buying, and your CPA should be able to you which is a better option for you and why.
4. Access to Industry Resources – Does your CPA leverage his contacts and knowledge to help you run your business better? He should be able to help you get capital and determine if your rates are competitive with other companies in your field, because he has access to industry standards reports.

Lack of Proper Tax Advice

Because your CPA has a better understanding of tax law than you do, he should be a useful resource in helping you make decisions on how to structure your business or proper methods for taking tax deductions on your personal tax return. If you run a business, a good accountant will be able to determine whether your business should be a sole proprietor, C Corporation or S Corporation, and explain to you all of the reasons why that is the best structure for you.

It goes without saying that your CPA must file an accurate tax return on your behalf and inform you of your tax obligation. Any dishonesty on his part may land you in a great deal of trouble. Since the IRS will come after you if your return is not filed or if you under-report your tax obligation, your CPA must comply with the law, while at the same time making sure that you either receive the best return possible or owe the lowest tax bill possible.

Incompetence

Tax laws are constantly changing, and it is the responsibility of your CPA to stay abreast of these changes and to ensure that your business is in full compliance with the IRS. If your CPA is behind the times or does not inform you of any changes that may affect your business, it is time for you to say goodbye.

How to Fire Your CPA

When firing your accountant, it is typically best to write a letter informing him that you no longer need his services and requesting that he hand over all of your original documents. Avoid giving reasons, at least until after you have received your documents; otherwise, he may lack the motivation to move quickly, especially if he feels that you’ve just insulted him.

The caliber of CPA that you choose to work with should provide you piece of mind that taxes are done accurately, while taking advantage of all tax laws out there. Some accountants provide great advice and help make sound financial decisions, while others do nothing except cash their clients’ checks. If you are not receiving all of the services mentioned above, then it is time to fire your CPA.

Related posts:

1. Small Business Accounting Services: What CPAs Do & What to Expect
2. How to Choose a Tax Preparer to Help With Your 2011 Tax Filing
3. Tax Preparers Must Be Registered in 2011

Here is a list of some of the tools and resources that the IRS has at their disposal for finding out all of the real estate, property and bank accounts that belong to individuals:

Nationwide Online Asset Locator

IRS employees have access to public records that the general public is not allowed to use. In fact, IRS employees are required to run a public record check on all taxpayers to discover assets. They use an online asset locator research tool, which uncovers real estate transactions, property owned, vehicles, boats, planes owned, and corporate information for business owners. Running a quick search with this tool will uncover many of an individual’s assets, and can also lead to finding cases of tax fraud or tax evasion.

Government Locator Services

The IRS and other government agencies can use locator service programs to find assets owned by a taxpayer. It is not available to the general public, so you cannot log in and obtain information about your neighbors; however, government employees who have the need to uncover information about an individual may tap into this huge database of details.

The Internet as a Research Tool

In addition to government-only tools, the IRS can jump online just like anyone else can to uncover more information about you than you probably expect. IRS employees have made use of Internet research to locate taxpayers and to find out what types of assets they own. It is also important to note that Internal Revenue Service employees are not above finding you on social media sites to track down your assets.

Credit Bureaus

The Internal Revenue Service retains the right to contact credit bureaus to obtain a taxpayer’s information if that individual is suspected of tax fraud or tax evasion.

Department of Motor Vehicles (DMV)

Because the DMV of every state requires owners of automobiles and other motor vehicles to get registered and legally mandates that the driver must have a valid driver’s license, the IRS can often use DMV records to track down taxpayers and their assets.

Real Property Records

When an individual purchases real property, a record of the purchase becomes available online. This type of record is frequently available through the courthouse website and can be accessed without having to go to the town hall in person, making it easy for the IRS to access it from anywhere. There are currently efforts being made to create a central database of real property records, which will enable IRS agents to search all records, nationwide, in one location.

Subpoena Power

Being a federal agency, the IRS has the power to subpoena information from third-party records. When the IRS has reason to believe that a company has information that they need about a taxpayer, they can get it via a summons enforcement. This may be used for credit records or loan applications so that the IRS can see what the taxpayer purchased or intended to purchase with that loan.

Connection to Businesses

The National Uniform Commercial Code filing records contain information about business-owned assets and about the relationship between an individual and a business. If you purchase property or vehicles, or own assets under a business entity, you can be sure that the IRS can and will make the connection between you and your business to discover any assets that may be hidden under your business name.

The Post Office

If the U.S. Postal Service can find you to deliver mail, then the IRS can find you as well.

Investigators

Many IRS employees are trained investigators who spend their days tracking down taxpayers and assets.

With all of these methods and resources available to IRS, there is little chance that an individual can purchase or sell an asset without the IRS finding out. Therefore, it is always in your best interest to report all of your property, finances and other assets to the IRS at tax time.

Related posts:

1. 2010 is the Year to Die: Understanding Changes to the Estate Tax
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3. Capital Gains Rates For Long Term/Short Term 2010, 2011, 2012, 2013+

Accountants are one of the most important professional service providers for a small business owner, but they offer a variety of services.  In order to get the most out of your accountant, you’ll want to discuss your expectations and make sure your both on the same page.

Choose Your Accounting Services

When you hire an accountant, you’ll want to talk about what you expect them to do.  Some will only provide tax return preparation services unless you discuss your other accounting needs with them.  Even tax return preparation has a couple different levels of service you could receive; for example – do you expect your accountant to help you estimate your quarterly tax payments and then file your annual business tax return?  Or do you expect that the accountant will also create financial statements in the proper format from your data or shoebox of receipts?

Accountants can also work with your financial information to help you review and analyze the data to uncover anything which may be out of ordinary or an error.  The accountant will not give his or her opinion about whether or not your financial data is in accordance with the General Accepted Accounting Principals (GAAP).  These services are generally considered “review” services, but can be taken a step further to a full “audit”.

If you request your accountant audit your information, this is the most comprehensive level of accounting service your small business could obtain.  At this level of service, your accountant will provide his or her opinion whether or not your financial statements are free from errors and are in accordance with GAAP.  They will go as far as confirming all of your assets and liabilities with your accounts, evaluate your control systems, business documentations and financial transactions in detail.  While small businesses can benefit from audit services, this level of accounting is generally used by larger corporations and is fairly expensive.

Have a major tax problem? If you have been audited by the IRS or don’t have enough funds to pay the taxes owed in full some accountants may be able to help with this. Accountants have many different specialties and many accountants are not a once size fits all tax solution. If you have a major tax problem you may have to get a specialized tax problem accountant or a tax attorney. Things they can help you with are IRS audits, penalty abatement, payment plans, hardship filings and more.

Communication is Key

The different services provided by an accountant for small business owners means you may have a difference in opinion as to what services are being provided.  When hiring or working with your accountant, be sure to discuss expectations in detail, and ensure you both agree to what documents will be prepared, created, or reviewed and to what level.  The amount you pay for your accountant will vary depending on how involved your accountant is in your financial situation.

Related posts:

1. When to Fire an Accountant or CPA and How to Go About Doing It
2. Tax Services: Use a Large, Nationwide Firm or Small Local Firm?
3. How to Choose a Tax Preparer to Help With Your 2011 Tax Filing

Volunteer Income Tax Assistance Program (VITA)

The Volunteer Income Tax Assistance program is offered to those who are in the low/moderate income range. In order to qualify for assistance through RITA your adjusted gross income cannot exceed $49,000. If you fall in this category and need help with preparing and filing your tax return you can look for a VITA site in your area. When you visit a VITA site you will be able to receive help from a certified volunteer. The volunteer will help you prepare your tax return and most often you will be able to file your return, for free right at the VITA site.

Tax Counseling for the Elderly (TCE)

For individuals who are age 60 and older you may be able to receive assistance with your tax return and file for free with the Tax Counseling for the Elderly program. Trained volunteers can help you with tax questions and help you with a basic return.

AARP is one of the largest sponsors of the TCE program and offers tax aide at approximately 7,000 locations around the country during tax season. You can visit a AARP or other TCE site for tax help and free filing of your tax return.

Military Members and their Spouses/Families

If you are a member of the military or a spouse of a military member, you can get help and file for free this tax season. The Armed Forces Tax Council or AFTC, is a tax program for all military personal including the Army, Air Force, Navy, Marine Corps and the National Guard. The AFTC is in charge of the tax program for military personal worldwide.

All military personal and their families, no matter where they are currently located, are able to receive help with their tax preparation and filing through the AFTC. Military personal and/or families just need to visit a Volunteer Tax Program Site and they can receive free tax advice from tax experts as well as help with preparing and filing their tax return. The tax specialists at these sites are specially trained to deal with specific tax issues related to military duty including combat zone tax benefits and the Earned Income Tax Credit.

Military member are able to electronically file their claim for free from the VITA site and usually receive their refund in about one weeks time, if they opt for direct deposit.

If you believe you qualify for one of the tax assistance programs here are the essential items that you should bring with you to either a VITA or TCE site:

• Identification
• Social Security cards including your card, your spouse’s card and the cards of any dependents that you plan to claim on your tax return. If you do not have a social security card you can instead bring a Social Security Number verification letter which you can obtain from the Social Security Administration.
• If you are filing and not eligible for a Social Security number you must bring proof of foreign status and a ITIN (Individual Taxpayer Identification Number) assignment letter.
• Birth-dates for all individuals who will be claimed on your tax return, ie: spouses and dependents.
• All wage/earning statements you have received including W-2’s and 1099’s.
• Any interest or dividend statements you have received from banks or other financial institutions.
• Total for the amount you paid in childcare along with your childcare’s tax ID number.
• Information on the bank account you would like your return deposited into. A blank check is best.
• If you still have a copy of your income tax returns from last year (federal and state) you should bring them along.
• Finally, if you plan to file a joint return, both parties must visit together so that both signatures are available before filing your return.

Related posts:

1. Tax Breaks for Veterans and Active Military Members
2. How the IRS Free File System Works: Who Can Use & Where to Find
3. IRS e-file for 2011 Income Tax Filing Now Available

In many situations, this particular imported drywall has caused blackening or corrosion of copper electrical wiring.  It’s also affected the copper components of household appliances and caused sulfur gas odors in the home after the drywall has been installed.  A study completed by the Consumer Product Safety Commission (CPSC) in November of 2009 showed that the air inside 51 homes using the drywall had high levels of hydrogen sulfide and corrosion of metal within the home.

Problems Caused By the Imported Drywall

A family in Birmingham, Alabama experienced high concentration of gases from the Chinese imported drywall installed in their home. The gases have corroded the coils in their air conditioners, corroded pipes on their hot water heater, and corroded their jewelry and silver service. They’ve had increase illnesses and acne which they have never experienced previously.

A man from Texas has complained about a smell in his home for over three years, and just recently found out he has the Chinese imported drywall. The builder admits to using the drywall, but says they didn’t realize it was a problem at the time.  They’ve offered to vent out the chemical and replace the drywall, but the homeowner believes the house is built so poorly that it wouldn’t be livable to do so. He is part of a class action suit.

IRS Revenue Procedure 2010-36 –  the IRS Helps Homeowners Impacted By Drywall

Relief provided by the IRS (Revenue Procedure 2010-36) to homeowners affected by this imported drywall includes:

• The amount paid to repair damages to homes or household appliances as a result of installing the corrosive drywall may be included on the tax return as a casualty loss in the same year the payment was made for the damages.
• If the taxpayer has already filed their tax return during the year they paid for damages caused by the drywall, they have up to 3 years to file an amended return in order to claim the tax deduction.
• The amount of the property casualty loss that can be claimed on the tax return depends on whether the taxpayer is also filing a claim through their property insurance for reimbursement, or is under litigation with the drywall company.  If the taxpayer is not waiting on reimbursement from their insurance or a litigation, 100% of unreimbursed amounts of casualty loss can be deducted on the tax return – including the residence and household appliance damages.  If there is a pending claim or intent for reimbursement, you can claim up to 75% of the unreimbursed amount of damages.  If the taxpayer is 100% reimbursed through insurance or litigation, you may not file a loss on your tax return.

Further details and limitations are described in Revenue Procedure 2010-36 on IRS.gov.

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1. IRS Tax Relief & Deductions Available After Hurricane Irene
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By filing away paperwork as you handle it and digitizing documents if necessary, you will be more likely to be able to find exactly what you are looking for at the time that you need it. One in particular time of importance is tax time. Without the proper documentation to back up your figures, you cannot get the maximum deductions and tax credits on your income tax return.

Seven Years Worth of Tax-Related Documentation

Ideally, your tax records should be kept for seven years. The IRS typically does not require tax returns older than 6 years, but they have asked for older. Therefore, it is a good idea to have tax documentation including receipts, statements, 1099s, w2s, and so on that support each tax year. It is best to seal the papers for each corresponding year in one large envelope and label with the tax year for easy reference and retrieval. Tax authorities have six years to collect on taxes after an audit with certain exceptions. They can also pursue legal action within six years. If you are not audited within three years, your chances of not being audited increases dramatically.

Limited Time Records

There are plenty of documents that you will collect over the year that are only good until they have served their purpose. With businesses, the IRS typically does not request actual receipts under $75 dollars, but will require at least a written record with as much detail as possible.  Documents relating to investments you’ve purchased should be kept safe until the investment is sold and your tax information is filed for that year. If you have records pertaining to the maintenance and repair of your vehicles, keep collecting them until you sell or trade in your car. You can pass the information along to the next owner, or simply destroy the documents.

Digitizing Documents

Digitizing documents can help you retain and search documents easily. A simple scanner and Google Docs can help you store your document inexpensively in the cloud as well as on your personal computer if you are looking to keep records past seven years.

Understanding the time frame for keeping documents on hand, you can be assured you have the information you need when it comes to tax time. Documenting the expenses and income you have had throughout the year can be a difficult task if you are saving the reminders and the proof of your financial actions. Having an organized method for filing your paperwork will benefit your financial outlook and your stress level when you really need to find important paperwork or take important tax deductions.

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When owner of the New York Yankees died in recent weeks, it shed light on the fact that Steinbrenner’s heirs would not be required to pay taxes on the roughly $500 million fortune. One US Senator pointed out that out of the 400 total billionaires in the United States four have died in 2010 which means the government has lost out on the estate taxes on estates worth billions of dollars.

Why the Lapse?

The estate tax lapse is a idiosyncrasy of politics and tax laws. In 2001 under the leadership of President George W. Bush, the estate tax rate was lowered to 45% from 55%. Also, the amount an individual can pass on to heirs without incurring the estate tax increased from $1 million to $3.5 million. The new tax schedule was then set to expire at the end of 2009. A new higher rate was set to begin again in 2011. This left 2010 open with no regulation and when lawmakers came to an impasse, nothing else was ever decided.

Political Sides

As Democrats have been pushing to extend the benefits for the unemployed, Republicans have been pushing for inheritance tax breaks. But as time goes on some Democrats are jumping on board the estate tax train. Republicans believe that a tax cut, especially a cut on the ‘death tax’ as estate taxes are sometimes called, is a way to stimulate the economy. They say that without the breaks, small and family-run business will continue to suffer without the break.

Several Republicans have proposed a measure to ease up on the estate tax by offsetting the lost revenue with other resources. The drawback is that no new idea for offsetting lost revenue has been conceived. Last year, the income brought by estate taxes totals $14 billion. It may be some time until an idea is born.

Taxes like the estate tax have been in America since the early days and were used to finance wars, including the Civil War. In 1916, a permanent version of the tax was established. When the 2001 reduction of the estate tax was presented, the US was not yet in a full-fledged war with Iraq or Afghanistan and there were budget surpluses in the government.

Poor Entrepreneurs, Lucky Heirs

While estates may be exempt from federal taxes, some states will still impose taxes on an estate. Small business owners and entrepreneurs will hurt the most due to the lack of action on the part of Congress. Health care reform became the hot topic of debate and the estate tax seems to have fallen by the wayside.

Any inheritance awarded in 2010 will be without obligation to the government for estate taxes but come 2011 the estate tax will be reinstated and heirs to estates will be required to pay a higher rate than in 2009. The exemption level will go back to the original $1 million like it was in 2001.

Related posts:

1. Filing and Penalty Relief for 2010 Estates Being Offered by IRS
2. The Bonus Tax Rate: Understanding Taxes on Year-End Bonuses
3. Can the IRS Find My Real Estate, Bank Accounts & Other Property?

Tracking Made Easy

In 2011, all tax preparers that are paid to complete tax returns must provide their registration number, or PTIN, on all returns on which they assist in preparation. The IRS can then use this number to identify the preparer that has made a large amount of mistakes whether the errors were fraudulent or innocent in nature. In the event large numbers of errors are attributed to an individual preparer, the IRS can impose penalties. Taxpayers will be able to search a database created by the IRS to determine which tax preparation professionals are registered properly.

Who Will This Affect?

The new IRS regulations will not affect certified public accountants or tax lawyers because both groups are already required to be held to the standards of other professional associations. Other preparation individuals not included in the regulations by the IRS include volunteers who do not get paid for services like those working for AARP or the IRS Volunteer Income Tax Assistance service.

The large majority of affected groups will be the self-employed individuals who do tax work for friends and family for a fee. Also, tax preparers who are working for a large chain agency like H & R Block and Jackson Hewitt Tax Service be required to register with the IRS. Most national chains are in support of the measure and have worked closely with the Internal Revenue Service to create the new tax industry regulations. Additionally, most chain agencies train their employees above and beyond what the IRS will require. Some do argue though that those registered may not be the ones actually completing the forms, but only signing off on them.

Steps Taken

The steps toward the new regulations have begun already in 2010. The IRS will begin setting up online registration for paid tax preparers. Every tax preparer must be registered before the 2011 tax season. It is not yet known what the registration fee will be.

There will be two tests required which will be available in the Spring 2011. The tests will be available online and of the two tests, the individual must pass one to be licensed. The first test will cover wage and non-business Form 1040 and the second will cover the wage and small business Form 1040, which includes Schedules C, E, and F as well as other related documents. Ongoing design of the registration program for preparers as well as the renewal process is being conducted by a management consulting firm contracted by the IRS.

The End of an Era

2010 will be the last year individuals can get paid for preparing taxes without registering with the IRS. The agency hopes to improve on the tax industry as a whole and provide consumer protection from bad tax advice by unknowledgeable preparation service workers. All individuals looking for registered tax assistance is urged to consult with the IRS database once established to find a new preparation service or to find out if their current tax preparer is licensed.

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