Tax & Financial Planning Blog

Another Phishing Scam – Forms W-2
    Teach a man to phish, and he will come up with all sorts of new scams.   This IRS has recently renewed its warning about an email scam that targets payroll and human resources departments.  The scam involves emails sent directly to Payroll/Human Resources requesting personal employee information such as Social Security numbers […]
New Email Phishing Scam Targeting QuickBooks Users
On January 25, the Better Business Bureau issued a warning about a new email phishing scam that targets the users of Intuit’s QuickBooks accounting software programs.  The scam email contains a subject line of “QuickBooks Support: Change Request” and looks like a legitimate email from Intuit.  The body of the email requests a confirmation about […]
St. John’s County Votes for Sales Tax Increase
In an off year election cycle, voters in St. John’s County Florida have elected to add a local sales tax rate of a half cent effective January 1, 2016.  The new sales tax rate will be 6.5%, rounded up to the nearest penny.  The money is intended for local schools as the St. John’s County […]
Labor Department Guidance on Worker Classification
The Federal Labor Department has offered some new guidance on the difference between contractors and employees.  The Labor Department has authority to do so under the Fair Labor Standards Act, although some argue that the new guidance contradicts previous court rulings. There has always been tension between employers and regulators when it comes to worker […]
SCOTUS Rules on Obamacare Subsidies
We have received the SCOTUS ruling on the Obamacare subsidies. The Supreme Court handed down a 6-3 ruling in favor of the Affordable Care Act in the King v. Burwell case. The case centered on the question of whether the law provided assistance to individuals purchasing health insurance through the federal exchanges as well as […]
Responding to the IRS Breach
On May 26, the IRS reported that thieves had managed to access approximately 104,000 individual taxpayer accounts through the ‘Get Transcript’ application. Thieves gained access to the information by using information from third-party sources to login online and answer personal security questions. The question now is how you should be responding to the IRS breach. The […]
IRS Reports Spike in Identity Theft
2013 saw a significant spike in tax return related identity theft. According to the IRS, cases of identity theft were up 66% for the filing season a year ago. Based on what we have seen this season, that statistic is sure to rise. Most people hate filing tax returns. Aside from being cumbersome, tax filings often come […]
‘Tis the Season
We’re only partway through January, but W-2s, 1099s, and other tax documents are already starting to pour in. Tax season is underway. Are you ready? Chances are, you are more ready than the IRS. Due to Congress’ passage of last-minute tax law, the IRS has delayed the official opening of tax season. E-filing will become available January […]
Sales Tax Oddities
As more states seek a bigger piece of the tax base pie, businesses are quickly discovering that every state has its own little quirks. Sales taxes are often the worst. Everything from the taxability of services to exemptions vary from state to state. Some states have tricky rules that make it difficult to determine where […]
Common IRS Audit Triggers
There is no shortage of ways a taxpayer can run afoul of federal tax reporting requirements and find themselves in an audit. After all, the Internal Revenue Code (Federal Tax Law) comprised almost 74,000 pages as of 2013 and is growing each year. Despite the overwhelming quantity of information in the Code, you, the taxpayer, are required […]
Tax Issues for Child Dependents
Today I had the opportunity to teach a class of high school students about various tax forms, whether they should file a tax return, and some general principles for dependents of other taxpayers.  It was a great group, and I had a lot of fun.  Of course, I’m a tax geek.  So teaching about tax […]
Cash is King
The 2014 income tax filing season is almost in the books.  The corporate extension deadline has passed and the individual extension deadline is nearly here.  Of course, this means it’s time to start doing tax planning for this year.  As usual, there are some tax changes to be aware of as well as new strategies […]
IRS Denies Pizza Deduction
In a recent tax court case, the IRS has successfully denied a “pizza deduction” for wages paid out in, well, pizza (Ross, TC Summ. Op. 2014-68).  In this case, a small business owner who prepared taxes and did business consulting had “hired” her kids to do small jobs around the office and paid them in pizza.  Rather than […]
Home Office Deduction: Proceed with caution
The home office deduction has been alternately viewed as lucrative and dangerous. Does it raise your chance of getting audited? Can you really deduct your rent payment? The home office deduction is not a free-and-clear opportunity to live tax-free. However, taken correctly, it can help to reduce the costs associated with running a business out […]
State Tax Update – June 2014
This may seem like an obvious statement, but the expansion of e-commerce and logistical support systems has made interstate commerce far more prevalent than at any other time in our history.  State revenue departments are paying attention.  This can be especially confusing for companies in states like Florida that don’t have a personal income tax and […]
Standalone Health Reimbursement Arrangements Fail to Comply with Obamacare for Employee Coverage
A Health Reimbursement Arrangement is an account funded by an employer to reimburse employees for medical care expenses.  In the past, these arrangements have also been available to reimburse employees for purchasing their own private health insurance in lieu of having a company plan.  In light of Obamacare, an important question arises: Does an Employer Funded Health Reimbursement […]
IRS Publications Ruled Unreliable
If you think publications printed by the IRS offering tax guidance are a final authority, think again.  In a recent tax court ruling, the judge reinforced that the “plain language” of the law trumps IRS proposed regulations or publications (Bobrow).  Basically, IRS Publications, which provide specific tax instructions for various situations, have been ruled unreliable. […]
Dear Donald Rumsfeld
MarketWatch is reporting this morning that former Secretary of Defense Donald Rumsfeld has sent his annual letter to the Internal Revenue Service stating that he does not know whether his return or the payments he made are in fact accurate.  I certainly understand where Mr. Rumsfeld is coming from.  I definitely agree with him that […]
Who is MyRA and why is Everyone Talking about Her?
In his recent State of the Union Address, President Obama introduced America to MyRA (or, “My Retirement Account”) for people who lack employer-sponsored retirement plans. He signed a presidential memorandum in Pennsylvania to make America’s new Savings Sweetheart official. The concept behind a MyRA is relatively simple: Taxpayers can sock away up to $15,000 into […]
FAQ on the ACA Forms and Deadlines
We have been receiving a lot of questions in our office about the ACA forms due October 1 to be distributed to all employees.  We would like to take a moment to answer those questions and others with our own FAQ on the ACA forms and deadlines: 1. Do these forms need to be distributed […]
IRS Comes Out With Same-Sex Marriage Answer
The IRS has finally come out with an answer to the question of how same-sex marriage will be taxed among the varying states.  Kiplinger is reporting that as of September 16 all legally married same-sex couples must file jointly or married filing separate regardless of what state they live in.  This answers the question of […]
Note To Service Industry: IRS Says Service Charges Are Not Tips!
The IRS has recently released an updated tax rule that differentiates between tips, which are voluntary payments to service personnel such as waiters, waitresses, bartenders, valet staff, etc. and service charges, such as those automatically applied to bills by restaurants for groups of certain sizes. Beginning January 2014, the IRS will treat any automatic gratuity as […]
IRS Offers Affordable Insurance Safe Harbor Under Affordable Care Act
Under the Affordable Care Act, a company with fifty or more employees must provide them with affordable health insurance, meaning the employee’s share of the premium cannot exceed 9.5% of the employee’s household income. Although that may seem relatively cut-and-dry, putting it into action will be challenging to say the least.  One of the biggest […]
IRS Calculation Error
If you received a CP2000 notice for July, you may be getting an adjustment letter from the IRS before the end of the month.  While much of what the IRS does is computerized, that doesn’t mean the IRS doesn’t have the occasional calculation error.  In this case, the IRS incorrectly calculated interest due with tax […]
U.S. Supreme Court Changes the Tax Game for Same-Sex Married Couples
Earlier Wednesday, in United States v. Windsor, the U.S. Supreme Court overturned the Defense of Marriage Act (DOMA) in a 5-4 vote led by Justice Kennedy who was joined by the four liberal members: Justices Ginsburg, Breyer, Sotomayor, and Kagan, affecting the potential tax situation in which same-sex couples will find themselves.  The ruling can […]
Should I Pay Quarterly Estimates?
The funny thing about the IRS is that they are more predictable than a small business.  So when someone buys a new house and puts their kids in private school based on a great first quarter, and then ends the year with no cash in the business due to a dismal fourth quarter, the IRS […]
Health Insurance Application Similar to Taxes
The new draft health insurance application for the Affordable Care Act has been released, and in many way the new health insurance application is similar to a tax return.  Of course, a tax return doesn’t ask if you are pregnant or if you were ever in foster care.  A tax return does ask you for […]
IRS Trumps God?
When it comes to collections, it is no secret that the IRS is often the one debt collector that you want to pay first if at all possible.  They charge penalties, high interest rates, are quick to levy assets, and can garnish wages and bank accounts.  In fact, it turns out the IRS trumps God […]
Court Blocks Competency Testing for Registered Tax Preparers
The IRS has hit a road block in its attempt to ensure that anyone who prepares paid tax returns for others meets certain minimum qualifications.  The US Court in the District of Columbia has blocked competency testing for registered tax preparers.  The IRS can no longer register or require continuing professional education for registered tax preparers.  […]
IRS Simplifies Home Office Deduction for 2013
While most things having to do with taxes and the IRS tend to go from simpler to more complex, occasionally the IRS does something to make our lives easier.  In this case, the IRS has simplified how we can calculate the Home Office Deduction.  Rev. Proc. 2013-13 outlines a safe harbor calculation to replace the […]
Social Security Taxes Increase in Fiscal Cliff Deal
The new tax deal to avert the Fiscal Cliff may affect taxpayers who are struggling the most.  Social Security taxes increase as part of the agreement to avert the Fiscal Cliff to pre-2011 withholding rates of 6.2% of gross wages up to $113.700. The rate had previously been lowered starting in 2011 from 6.2% down to 4.2% […]
Fiscal Cliff Deal Reached
Late at night on New Years day, Congress voted to approve the Fiscal Cliff deal worked out by the Senate late the night before.  In a last minute vote, Republicans were able to add enough votes to pass the bill and send it on to the President.  The result of the deal is an extension […]
In With the Old: New Year Brings Ongoing Fiscal Cliff Debate
As of 6:10pm on New Years Eve, no votes are expected to avert the automatic tax hikes and spending cuts built into the Fiscal Cliff.  The current deal in the works would result in $400,000 ($450,000 for married filing joint) being the new cutoff definition of “rich” and current tax rates extended for everyone else.  […]
A New Definition of Full-Time
One of the aspects of the Patient Protection and Affordable Care Act that is set to go into effect in 2014 is the additional penalty tax on businesses who do not offer affordable health insurance and have 50 or more full-time employees.  As a result of this pending implementation, many larger businesses are working now […]
President Obama Re-Elected
With a slim margin, President Obama has won re-election to a second term.  Although the slim vote margin and divided Congress prevent the President from perhaps pushing too strong of a tax agenda, many of his tax policies for the next four years are already in place to be implemented starting next year and beyond. […]
Health Insurance Rebate Checks
We are all used to sending checks to the health insurance company.  So what do you do when you start getting health insurance rebate checks back from them?  This is happening in some cases because of a provision in the Affordable Care Act that says insurance companies can’t have too much profit. Employers who receive […]
Three Popular Scams
It seems that every year we field about a dozen phonecalls regarding phony notices, business solicitations and phishing emails sent to business owners.  These range from emails with fake Quickbooks update links to official looking letters in the mail with requests for banking and personal information.  We have plenty of experience helping clients sort through […]
What is a Territorial Tax System?
As the election approaches, both candidates will begin to reveal more details about their separate tax plans.  Some aspects of the two tax plans are pretty simple to understand, such as rate reductions or increases.  Other things are not so easy to understand.  For example, what is a territorial tax system?  This is a question […]
What To Do If You Are Audited
Have you received a notice from the IRS telling you that your tax return has been selected for examination? Selection for examination means that you are being audited by the IRS.  Here’s what to do if you are audited. If your tax return is selected for examination by the IRS, you may receive the audit […]
How Will the Healthcare Act Affect Me?
The Affordable Care Act has been ruled constitutional, but Congress’ ability to take Medicaid away from states who refuse to implement the voluntary portions of the act is not.  Many of you are wondering now how this will affect you.  Click here for a list of the tax increases and benefits written in to the […]
Oregon Gives $2.1 Million To Scammer
When Krystle Reyes of Salem, OR filed her state tax return via Turbo-Tax, she decided to add a couple zeros to some key figures.  Reyes overstated her income by $3 million and requested a $2.1 million refund.  She got it. In the age of computers, you may be surprised to see that this scam was […]
IRS Examination announced shift in focus
The IRS is increasing scrutiny on small businesses.  The shift in focus is not a new approach but a reallocation of resources that have already been stretched extremely thin. With limited resources and a shrinking budget the IRS has to determine the most cost effective and beneficial allocation of their resources. Several factors have led […]
More IRS Notices In The Mail
In the age of computers, there’s not much that gets by the IRS.  In fact, the IRS is seeking to automate as much as possible to bring relief to its agents.  While this is great for them, it can be a nightmare for filers.  The result has been a staggering number of computer generated IRS […]
Tax Refund Delays
If you thought that filing early would guarantee a speedy return of your tax refund, think again. The IRS is reporting tax refund delays of up to two weeks beyond their normal 10 day return maximum due to computer troubles with their new anti-fraud detection system. The IRS is working extra hard this year to […]
IRS Efficiency Level Update
Every year the Taxpayer Advocate’s office releases the most pressing concerns involving the IRS from a taxpayer perspective. This year, with IRS efficiency at an all time low, the TAS (Taxpayer Advocate Service) has picked up on the pain many of us are feeling when dealing with the IRS. It all boils down to this: the […]
Form 8949 New Filing Requirement on Sale of Securities
The IRS is facing budget cuts and is looking for new ways to shift the reporting burden to the taxpayer.  Currently, the IRS matches gross proceeds information received from brokerage firms with what is reported on Schedule D of individual tax returns, while basis is tracked by individuals and their brokerages.  Due to law changes, […]
Veteran Bill Passes
Out of $447 billion in stimulus proposals, Congress has come together and passed two small impact items with cost offsets that will result in approximately $2 billion in savings.  The veteran bill will also provide a tax credit for employing Veterans and repeals a withholding requirement for government contracts.  In exchange, fees on government mortgages […]
IRS reverses previous High Low method decision
The IRS, after being bombarded with public comments, has decided to reverse their decision to eliminate the High Low Method of calculating per diem deductions.  We had written about this previously this year, and at the time the IRS had not received public comments regarding their plan to eliminate the method.  Since then they have […]