Enrolled Agent Exam Blog

Tax Preparer Ethics Questions Affect HOH Filing Status

An important tenet of the tax preparation business is expecting anything. Taxpayers will for example insist on a tax position that appears logical but is probably not legal. Caution is always advisable whenever a taxpayer conveys unusual circumstances that create a lower tax liability. The purpose of tax preparer ethics is accurately representing clients. Your obligation isn’t so much helping the IRS collect taxes; you also want taxpayers to avoid IRS trouble as a consequence of your efforts.

One suspect arrangement is when two people living in the same residence claim a filing status as Head of Household. This is theoretically possible, but only if the individuals are merely roommates with very specific conditions. They must have separate family units who are simply sharing a common address. Individuals in a relationship together will not qualify. A refresher tax preparation course on Head of Household requirements illustrates the point.

In order to file as Head of Household, an unmarried taxpayer must pay for more than half the cost of keeping up a home in which a qualifying person lives. In most cases, a “qualifying person” is a child, but this can also mean another relative if the taxpayer claims a dependency exemption. That detail may cause even experienced tax return preparers to reexamine the requirements for a non-child dependent.

The main point is that claiming a dependency exemption is not necessary when the qualifying person for Head of Household filing status is a child. What matters is that the taxpayer is the custodial parent of the child and therefore eligible to make the dependency claim. By again referencing tax preparer study material, a dependent child’s age is restricted to under 19 or, if a full-time student, under 24.

In addition to the requirement for a qualifying child, the taxpayer’ status as unmarried is critical. The IRS generally defers to local laws for defining marriage. Therefore, a couple living together is not necessarily married. Moreover, same-sex couples are never considered married for federal tax purposes.

In some cases, an unmarried couple may have children of each individual living in the same household. Both individuals in an unmarried couple are probably not allowed to claim Head of Household filing status. Even when each person has children, they are sharing household costs by living together. The IRS will require that separate family units are maintained, which is highly unlikely. Only in a roommate situation does the possibility exist to demonstrate distinctive living areas where at least half the cost is paid by one taxpayer.

One of the mandates in tax return preparer employment is conducting reasonable inquiry about taxpayer circumstances. When the facts reveal that household costs are shared by an unmarried couple, only the individual who pays more than half can claim Head of Household status. The other person must file as single.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

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Tags: tax preparation business, tax preparation course, tax preparer ethics, tax preparer study material, tax return preparer employment, tax return preparers

Valuable Asset To Small Business Owner Is Adviser From An Enrolled Agent List

The economy of recent years has caused many people to involuntarily become entrepreneurs. They pursue the world of small business from different directions. Some work as consultants in their areas of professional experience; others buy or start businesses that follow interests outside their former cubicle world.

One factor that all small business owners share is scrutiny by the IRS. Except for the ones who start tax preparation companies, they all need an adviser regarding taxation. The IRS claims that most tax cheaters are self-employed. These people are therefore closely monitored to assure they follow the myriad rules that govern small business taxes.

The Small Business/Self-Employed Division is the largest group of the IRS, comprising 47,000 agents. Small businesses are defined as both proprietors with several employees and solo operations involving one person working from home. Most IRS audits target unreported income and overstated expenses. The best defense for entrepreneurs is consulting an enrolled agent list for a tax expert.

Small business owners need information about the value provided by a tax practitioner with enrolled agent certification. They are often unaware of the benefits an EA delivers for both tax preparation and IRS audits. As the IRS increase enforcement actions against small businesses with the examination process, enrolled agents will help defend a growing number of entrepreneurs.

Several key areas are covered in enrolled agent study that aid the self-employed during IRS audits. In most cases the IRS requests proof about business sales as well as expenses that appear excessive or fit into special categories. Commonly questioned expenses that require special documentation are related to home offices and business use of personal vehicles.

Entrepreneurs also need to learn of the help enrolled agents provide for other matters of rising importance to the IRS. One of these subjects is accurate classification of employees. Improperly classifying employment arrangements as independent contractors brings trouble to the business. When the IRS finds that a worker who was called an independent contractor is actually an employee, the business is responsible for back employment taxes – including what should have been withheld from pay but wasn’t.

In fact, the entire issue of payroll taxes is another major IRS concern with small businesses. Fortunately, payroll is a critical part of enrolled agent education so that an EA presents optimal advice for avoiding costly mistakes. Failure to remit withheld employment taxes can result in a Trust Fund Recovery Penalty on any person within the business who is responsible for payroll. Each year, the IRS assesses over 50,000 such penalties averaging $21,000 per individual.

In-house review of payroll processing by an enrolled agent adviser is certainly superior to having the IRS identify errors. In addition, an EA can respond to IRS notices for an entrepreneur so that the small business continues to function without disruption.

IRS Circular 230 Disclosure

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Tags: enrolled agent certification, enrolled agent education, enrolled agent list, enrolled agent study, small business taxes, tax preparation companies

Addressing Difficult Tax Preparation Questions About A Deceased Child

An unrestrained ability to politely ask many nosey tax preparation questions is a characteristic for conducting tax preparer duties. Individuals must openly reveal details about their living arrangements during the tax year. This information impacts determinations for dependent exemption claims, qualifying children for tax credits, and even filing status.

A simple method applied from registered tax return preparer training is inquiring about persons a taxpayer financially supports and persons who lived with the taxpayer during the year. Many individuals are surprised to learn that tax benefits are attached to the parent with whom a child lived for most of the year. Financial support for a child dependent is irrelevant, except that the child must not have provided more than half of his or her own support.

One of the essential details from an RTRP study course is that children not claimed as dependents still qualify a taxpayer for the Earned Income Tax Credit. The only requirement is for the child to have lived in the United States for more than half the year with the taxpayer.

Using Head of Household filing status is reserved to unmarried individuals with children. Again, the facts discussed in tax preparer continuing education convey that a child not claimed as a dependent still qualifies a taxpayer as Head of Household. The child must live for at least half the year with the taxpayer. The financial detail that tax return preparers must uncover is whether the taxpayer paid for at least half the cost of maintaining the home.

Measures to uncover critical information about living arrangements begins with the RTRP study guide definition of a child. Firstly, children born during the second half of a year can still qualify as living for half the year with a parent. For example, tax benefits accrue for children born on December 31 to the parents with whom the children lived that day. Secondly, children who die during the tax year are still eligible for parents to claim as a dependent and qualify for tax credits.

Cases of children born and dieing during the same year are also possible. The key factor for a tax return preparer to uncover is that the child was born alive. Therefore, a document must reflect this situation. In fact, a child who dies shortly after birth may not have even had a Social Security number issued. When that happens, the document substantiating the birth of the child is submitted to the IRS with the tax return on which the child is claimed. The document is usually a birth or death certificate. In the place on a tax return for the child’s Social Security number, the word “DIED” is placed.

The key ingredient for tax matters related to the birth and death of a child in the same year is that documentation must exist showing the child was born alive. Stillborn children do not qualify for any of the tax advantages available for parents.

IRS Circular 230 Disclosure

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Tags: Registered Tax Return Preparer training, RTRP study course, RTRP study guide, tax preparation questions, tax preparer continuing education, tax preparer duties

Tax Preparer Jobs Warning People About Unreported Gift Tax Transactions

A tax return preparer California job may soon entail helping individuals who receive IRS notices regarding delinquent gift tax returns. The IRS is on a mission to locate taxpayers who failed to file gift tax returns when required. The judge in a federal district court granted the IRS permission to serve a “John Doe” summons on the California State Board of Equalization demanding the names of state residents that transferred property for little or no money from 2005 to 2010.

The IRS will use the list of names to determine cases where property was passed to family members without payment for the full value. California enrolled agents will recognize these arrangements as normally requiring gift tax reporting. Sale of property to a family member for less than fair market value constitutes a gift to the recipient. The giver must submit a gift tax return when the gifted value exceeds the annual exclusion of $13,000.

Even when no gift tax is paid due to applying some of the transferring person’s lifetime exemption, a gift tax return is still filed. The lifetime exemption for 2010 was $1,000,000 and this amount is increased to $5,000,000 for 2011 and 2012. Consequently, new enrolled agent work should arise for a gift giver who still needs to report the value of transferred property for which a recipient did not provide payment.

The action in California was precipitated by the Board of Equalization claim that it was legally prohibited by state law from disclosing the information. The court summons is sufficient to overcome that objection. Other states have already provided the IRS with information about property transfers between family members. This causes additional tax preparer jobs in Connecticut, Florida, Hawaii, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Tennessee, Texas, Virginia, Washington, and Wisconsin.

In most states, real estate transfers are recorded in county property records. Therefore, counties have often provided details the IRS requested. The California case rested upon the contention that the state’s 58 counties might not have family transfer data. Therefore, obtaining such specific elements was best conducted by the Board of Equalization, which receives information from the counties for administration of state property tax assessment rules. A John Doe summons allows collection of names for unknown parties that are suspected of breaking the law. This is the same type of action taken by the IRS to identify Americans who had unreported offshore bank accounts with UBS and HSBC.

An illustration of potential enrolled agent California work is reflected in a court affidavit filed last October in the state by the coordinator for the IRS Estate and Gift Tax Program. It revealed that the IRS had examined 658 taxpayers identified as transferring property to relatives. This process determined 258 cases where required gift tax returns were not filed. Of these filing delinquencies, 20 taxpayers have already been assessed a gift tax amount.

IRS Circular 230 Disclosure

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Tags: California enrolled agents, enrolled agent California, enrolled agent work, tax preparer jobs, tax return preparer California

IRS Tax Preparer Study Guide Detail About Deducting Sales Tax Is Often Applicable

Completion of federal income tax preparation for individuals with itemized deductions creates a special condition with residents of certain states. Normally, a federal tax deduction is incurred for the amount of state income tax paid. However, people living in Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming pay no state income tax. Consequently, a tax preparer training course teaches an alternative path to deduction of state taxes.

A deduction is allowed for either state income taxes paid or state sales taxes paid. Using sales tax instead of income tax benefits residents with low or zero state income tax rates. Fortunately, tax preparer software usually permits trying both income tax and sales tax options in order to determine which delivers the largest federal tax deduction. A key action is remembering to include local sales tax. This is charged on purchases in addition to a rate established by a state. Local sales tax rates typically vary throughout a state, thus creating tax preparer research work.

Few individuals maintain an actual record of sales tax paid throughout the year. Therefore, the IRS provides a standard table indicating the probable sales tax paid depending upon a taxpayer’s gross income. This means that registered tax return preparer work to record all income must occur before using the tables. Tax software has the tables imbedded in the program for automatic calculations. Again, users must remember to add a local sales tax rate.

One possible solution for determining a sales tax deduction entails ignoring the standard table. This happens when taxpayers have a record of sales tax paid on some purchases that exceeds the amount on the tables. For example, a taxpayer who moves often has a record of purchases for furniture, window coverings, and related items. By using an RTRP worksheet, a tax preparer could establish that just a few receipts account for more sales tax than the entire amount from the standard table.

Even when the standard sales tax table is used to identify a taxpayer’s income tax deduction, some other elements can impact the conclusion. Sales tax on certain “large ticket” items is added to the amounts from the standard table. As a result, every tax preparation checklist includes inquiries about sales tax paid upon buying automobiles, boats, recreational vehicles, airplanes, and home improvements. The sales tax for these purchases increases the standard table figure when identifying the federal tax deduction.

The law permitting deduction of state and local sales tax is a temporary measure that technically expired December 31, 2011. However, annual renewal has been the case since the federal deduction was introduced in 2004. Retroactive implementation of the deduction is expected for 2012 and beyond, making it a likely part of an IRS tax preparer study guide for years to come.

IRS Circular 230 Disclosure

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Tags: federal income tax preparation, IRS tax preparer study guide, Registered Tax Return Preparer work, RTRP worksheet, tax preparation checklist, Tax preparer software, tax preparer training course

Tax Preparer Continuing Education Needed to Address Special Rules For Agricultural Income

When completing tax returns for individuals with agricultural activities, various income sources are reported. In addition to sales of crops or animals raised, farm operations occasionally collect proceeds from crop insurance. The general rules that apply to crop insurance are important subjects for tax preparer continuing education of professionals working with farmers.

Income tax is deferrable on payments from crop insurance policies under certain conditions. The insurance must cover crop damage and not represent the type of coverage protecting against commodity price reductions. Correct procedure in a registered tax return preparer job for these situations allows deferred reporting of insurance money for one year when the farmer normally sells more than half his crop in the year following harvest. However, farmers who usually sell more than half their crop in the harvesting year cannot defer insurance proceeds.

In addition, the year of payment for crop insurance is critical. When a policy benefit is received in the year after crop damage, the income is reported in the year received. A one-year deferral of payment has already occurred following the damaging event. When a farmer elects to defer reporting crop insurance funds, tax preparer work must apply the deferral to all such proceeds. Farmers are not permitted to defer only some insurance payments for a particular crop.

Accurate tax preparer course information on farm income often treats each crop as a separate business unit. This may cause different crops to receive distinctive tax treatments for a single farmer. Selling of more than half of a crop during the harvesting year may apply to some commodities and not others. Consequently, insurance proceeds may qualify for tax deferral on one crop while other crops are ineligible for the same action.

When tax preparers encounter farmers with separate business units, RTRP worksheets help differentiate the allocation of crop insurance. This often arises with instances of family farming operations. That is, a farmer may have a proprietorship for raising a crop on his own land while having a partnership with a relative on adjacent land they inherited together. He can choose to report as taxable income the crop insurance proceeds for the solo enterprise even if the partnership elects to defer tax on its insurance payments.

Individual cases in RTRP study may reveal a farmer accounting for an agricultural operation as a single enterprise. For example, a farmer could report a grain business that aggregates wheat, corn, soybeans, and cattle. In these instances, the total sales of all crops are considered when determining if half are sold in the harvesting year. When more than half of all crop sales in a combined reporting system occurs after the harvesting year, tax deferral is applied to either all or none of the insurance proceeds.

IRS Circular 230 Disclosure

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Tags: Registered Tax Return Preparer job, RTRP study, RTRP worksheets, tax preparer continuing education, tax preparer course, tax preparer work

Stories of Tax Avoidance Schemes Add to Enrolled Agent Education

Enrolled agents gather more than just tax facts from their ongoing education. They collect stories from colleagues that serve important purposes in enrolled agent careers. In addition to the learning experience, tales of failed tax avoidance scams provide conversation pieces for EA marketing endeavors.

Repeating tax stories to prospective clients demonstrates the extent of professional knowledge for the EA. Sagas with particularly bizarre features also exhibit to taxpayers that schemes to avert tax are never as wise as relying upon a professional with enrolled agent education.

One interesting tax lesson involves shareholders of corporations. When they sell their businesses, the buyers usually only purchase the corporate assets. A new owner wants to start a fresh corporation and not absorb any liabilities of the former corporation operating the enterprise. Also, the purchase price of a buyer forms a new basis for taxable depreciation of the acquired assets.

Sellers of corporate assets often seek the high level of tax advice from a professional in an enrolled agent directory. The tax consequences are not attractive for a corporation selling property and then liquidating the cash proceeds. First, the corporation pays tax on the gain from selling assets. Next, the shareholders pay a second tax on their gain from liquidation of their shares.

As bad as this scenario sounds, it is superior to what happened to Woodside Ranch Resort, Inc. in Wisconsin. Shareholders of that corporation should have retained expertise from someone with EA certification instead of MidCoast Credit Corp and MidCoast Acquisition Corp. The latter entities attempted to avert the double taxation problem of the Woodside shareholders.

In a complicated scheme beyond the comprehension of a Ph.D. in economics, MidCoast representatives claimed that by acting as an intermediary Woodside shareholders could attain a no-cost liquidation. Instead of liquidating the cash from an asset sale, the Woodside shareholders sold stock to MidCoast. Then, MidCoast transferred to the individual shareholders of Woodside the cash that would have been distributed to shareholders upon a liquidation – plus extra for the tax on selling stock. Somehow MidCoast would avoid tax by using bad debt losses acquired from other companies to offset the Woodside gain from selling assets.

The Tax Court was not convinced of the transaction’s validity. Selling Woodside stock to MidCoast was ruled as lacking business purpose and economic substance. According to the judge, the alleged stock sale was a disguised liquidation of Woodside. The Tax Court held the Woodside shareholders responsible for tax the corporation should have paid on the sale of corporate assets. Thus concluded another valuable lesson that no substitutes exist for sound counsel derived from enrolled agent work.

IRS Circular 230 Disclosure

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Many Questions Arise When Tax Preparer Duties Entail EITC Claims

Many tax preparers are questioning the wisdom of involvement in returns with the Earned Income Tax Credit. But they should not fear EITC claims as long as they follow the IRS procedure for thoroughly questioning taxpayers. An initial step is explaining to tax clients the requirement for obtaining certain facts. This demonstrates that following tax preparer duties related to the EITC is superior to ignoring a valid claim for the credit.

The EITC began in 1975 as a means for permitting lower income families to offset Social Security taxes withheld from their paychecks. Since then, the credit has increased because of indexing to inflation plus legislation that expanded the number of eligible people. The EITC ranges from $464 to $5,751 for the 2011 tax year.

Determination of the exact credit amount depends upon taxpayer income and the existence of qualifying children. The EITC rises as earned income increases. But the credit then declines as total income continues rising. Earned income is only wages and self-employment profit. An area of concern in registered tax return preparer work is correctly determining qualifying children for the EITC.

The IRS estimates that between 23 and 28 percent of EITC payments are improper. Effort to reduce fraudulent EITC claims impacts tax practitioners. The IRS stresses RTRP study of EITC rules and the ethical requirements to conduct reasonable inquiries about eligibility for the credit.

An essential procedure for paid tax preparers is explaining to clients that the EITC can significantly increase a refund and therefore requires answering some questions. Interviews proceed smoothly when people understand that tax return preparers are not merely nosey but are helping qualify for the credit.

A computer does not prepare a tax return. The process requires a skilled person with tax preparer training. These professionals are needed to aid taxpayers with details such as the EITC. Having a reliable RTRP determine the credit is important because people who improperly claim the EITC face adverse consequences.

By knowing that tax preparer inquiries have a beneficial aim, taxpayers are forthcoming with details about household members, childcare arrangements while working, and the locations of both parents. Tax preparers should review answers to EITC questions with their clients. Assuring accurate responses on the preparer due diligence form protects both the taxpayer and the tax return preparer.

A tax preparation business should embrace clients who qualify for the EITC rather than avoid them. Extra work to capture the credit simply demands a comfortable approach to asking some personal questions. Clients are certainly willing to participate because answering can generate a refundable credit. That entire process also demonstrates the value of professional tax preparer services.

IRS Circular 230 Disclosure

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Tags: paid tax preparers, Registered Tax Return Preparer work, RTRP study, tax preparation business, tax preparer duties, tax preparer training

Reporting Violations of Tax Return Preparer Ethics? There’s a Form For That

Implementation of the registered tax return preparer program by the IRS is in full swing for the current tax season. Circular 230 rules now apply to everyone who prepares substantial parts of a tax return. The IRS has even implemented a way for the public to report people who violate the IRS standards of professional conduct.

According to an IRS report from a few months ago, some tax return preparers last year failed to obtain required Preparer Tax Identification Numbers. In addition, persons without PTINs who complete tax forms in exchange for compensation may believe detection is impossible because they are not signing tax returns. The IRS has aggressively warned taxpayers to avoid these illegal tax preparers. Knowledgeable and experienced professionals conducting tax preparer work have PTINs and willingly sign the returns they complete.

New IRS Form 14157 permits reporting of individuals in violation of RTRP guidelines. The form has spaces for giving details such as name and address plus the PTIN or Social Security number of the suspected fraudulent tax preparer.

Circular 230 contains other requirements that extend beyond basic procedural standards. It also describes tax return preparer ethics that all tax practitioners must follow. Form 14157 has checkboxes for selecting among some general complaints of the named tax preparer. The choices include more than the mere lack of a PTIN or failure to sign a tax return. Complaints on Form 14157 include such tax preparer ethical violations as submitting false information, manipulation of refunds, and electronic filing with only a pay stub instead of a W-2.

A key aspect of Form 14157 is the ability for anonymous submission. There is no place for the name of the person sending the form to the IRS. Only a voluntary space is given for contact information. This allows the IRS to follow up with additional questions of any form senders who identify themselves.

Unfortunately, the lack of mandatory identification for anyone filing Form 14157 creates the potential for abuse. While some complaints are likely legitimate, dissatisfied tax clients could use the form as a method for the IRS to harass paid tax preparers. Such retaliation is possible from taxpayers who were unhappily informed about not qualifying for certain tax credits or filing status. Some examples are married taxpayers attempting to file as Head of Household and taxpayers who don’t understand the lack of eligibility for most tax credits when Married Filing Separately.

In addition, an anonymous Form 14157 is a means for tax preparer harassment by competitors. As a defense policy, perhaps tax practitioners should maintain their own files of customer satisfaction surveys.

IRS Circular 230 Disclosure

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Tags: paid tax preparers, Registered Tax Return Preparer program, RTRP guidelines, tax preparer work, tax return preparer ethics, tax return preparers

Plenty of Upcoming Tax Preparer Work Anticipated for Casualty Loss Claims

The current season of tax preparer work on 2011 tax returns is certain to require dealing with the consequences of damages from natural disasters. Several people in the United States were victims of a tornado, earthquake, hurricane, or forest fire.

Financial loss due to casualties creates potential opportunities to capture tax deductions. Limitations and procedures for determining a casualty loss are an important ingredient of registered tax return preparer study.

The first lesson about casualty losses is that they comprise a category of itemized deduction. Taxpayers with insufficient deductions to reach the standard deduction threshold are unable to utilize casualty losses. For itemizing taxpayers, following an RTRP study guide on casualty losses reduces tax liability, which usually means increasing a refund from the IRS.

Because of the many places where nature wreaked havoc in 2011, several locations were declared federal disaster areas. Such declarations are not required for taxpayers to claim a casualty loss. However, a person who incurred a loss within a federal disaster area is entitled to an advantage. Therefore, important knowledge to apply from tax preparer education is the ability of disaster area victims to apply a loss to a previous year return. This means that people with 2011 losses in federal disaster areas can report the casualties on a 2011 tax return or an amended 2010 return.

Losses from accidents, purposeful acts, or negligence are not deductible as casualty losses. The only damages that matter for a tax deduction are those caused by a sudden and unexpected event.

Damages reimbursed by insurance are also not included in a calculation of casualty loss for tax purposes. However, the part of damages paid by an individual taxpayer – such as the insurance policy deductible – does count toward the tax loss determination. In addition, many property losses from natural disaster are not covered by insurance. For instance, a tax loss can result from declining property value caused by an unexpected event that destroys uninsured trees and gardens.

The RTRP test computation of casualty loss eliminates the first $100 from consideration. Then, only the part of remaining loss exceeding 10 percent of taxpayer adjusted gross income is tax deductible.

Computing casualty losses on Form 4684 is sometimes tricky and demands help from a tax professional. People cannot rely on tax software to automatically know the impact of certain facts. For example, business property lost in a natural disaster is listed separately from personal property. Even individuals with home offices are affected by this consideration.

IRS Circular 230 Disclosure

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Tax Preparer Ethics Questions Affect HOH Filing Status

Valuable Asset To Small Business Owner Is Adviser From An Enrolled Agent List

Addressing Difficult Tax Preparation Questions About A Deceased Child

Tax Preparer Jobs Warning People About Unreported Gift Tax Transactions

IRS Tax Preparer Study Guide Detail About Deducting Sales Tax Is Often Applicable

Tax Preparer Continuing Education Needed to Address Special Rules For Agricultural Income

Stories of Tax Avoidance Schemes Add to Enrolled Agent Education

Many Questions Arise When Tax Preparer Duties Entail EITC Claims

Reporting Violations of Tax Return Preparer Ethics? There’s a Form For That

Plenty of Upcoming Tax Preparer Work Anticipated for Casualty Loss Claims

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