|
Is there anyone anywhere who hasn't been a potential identity theft victim? Probably not. Even if the crooks haven't stolen your identity — yet — there's still the possibility if some holder of any of your personal information has been hacked. And that happens every day. The biggies get the most attention, like last year when cyber criminals got hold of Equifax credit bureau data, putting almost 146 million identities at risk. And no one is safe. Just last week, the federal government again fell victim to hackers. The State Department, like the Office of Personnel Management and Internal Revenue Service before it, suffered a breach of one of its e-mail systems, exposing some of its employees' personal information. So, no. Everybody will probably have to deal with identity theft at some point. Cooling cyber theft attempts: One way to protect yourself when your personal info is compromised is to put a credit freeze on your credit bureau data. And as of Sept. 21, you can do that for free. A credit freeze restricts access to your credit file, preventing anyone from opening any new credit in your name.
It previously cost around $10 to freeze your credit. And if you decided to apply for a new loan yourself, you usually had to pay another sawbuck to unfreeze your data to let the lenders look. But thanks to the Economic Growth, Regulatory Relief, and Consumer Protection Act, there's no cost for freezing and unfreezing your credit. Today's Saturday Shout Out goes to the Federal Trade Commission, which details how to freeze your credit. The FTC article also discusses the other components of the new law, like establishing a free freeze for youngsters age 16 or younger, military personnel credit freeze considerations and fraud alerts. You also can find out what to do if you think a credit reporting agency is not placing a credit freeze or fraud alert properly. Tax fraud protection steps: While a credit freeze is a wise step when your personal and financial data has been compromised, credit experts note that freezes will not protect against some other forms of identity theft, such as a fraudulent tax return filed in your name. If you're a victim of tax identity theft, the IRS has a couple of online guides to help: Taxpayer Guide to Identity Theft and Identity Protection: Prevention, Detection and Victim Assistance. You also can find more tips on preventing tax ID theft tips or recovering when a crook used your information to file a fraudulent refund at my posts Don't become a tax identity theft victim and Fear you might be a tax ID theft victim? Here's what to do. Here's hoping that with free credit freezes and tax identity theft prevention steps, you'll never have to deal with a criminal pretending to be you. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/free-credit-freezes-help-with-id-theft-but-tax-fraud-prevention-requires-more.html
0 Comments
This is a reminder of a few things. First, not everything is on the Internet. While there might be a copy of the 1944 legislation available on an online database somewhere, likely not for free access (I could not find it). But the CB is really needed because footnote 168 refers to a specific page for its support of a statement about the present law (pre-TCJA law). I pulled the CB from where the Santa County Law Library (free to public) stores its old government publications (in the attic!) (Note: the photo above shows first and second floors, there really is an attic above that.) But - now that page from the CB is on the Internet - click on Section 164 from this 1/2/18 post where I have links to a few track changes versions of Code sections changed by the TCJA. The Section 164 link will also take you to the committee report. Second, the 1944 law is a reminder that when Congress created the concept of Adjusted Gross Income (AGI) in 1944, they described where state and local taxes are deducted (for or from AGI). For property taxes paid by your sole proprietor business for example, they are deducted for AGI because they are paid and imposed directly on the business. In contrast, state income taxes imposed on that business are deducted from AGI as they are remotely connected to the business income. Basically, I think the concept is that when an individual calculates their state income taxes that calculation involves all of their income, various deductions, exclusions and credits. How much of that state income tax is attributable to the business income? This is why for decades, state income taxes go on Schedule A rather than splitting it among other schedules, such as C, E, and F. In contrast, property taxes paid by a business, partnership or farm are deducted above the line (as part of one of these schedules). This was also an issue after the Tax Reform Act of 1986 when tax prep fees became subject to the 2%-of-AGI threshold. People asked - what about the tax prep fee attributable to my Schedule C sole proprietor business? Despite the treatment of state and local income taxes, the IRS determined that the tax prep fee could be allocated (see Rev. Rul. 92-29). Also, old IRS rulings determined that in calculating a net operating loss (NOL), the state and local income taxes attributable to business income can be part of that NOL (Rev. Rul. 70-40). Thus, there are ways to measure that (there are ways to measure most things). The $10,000 state and local income cap (also referred to as the SALT cap), is in the law from 2018 through 2025. The House Ways and Means Committee voted to make it permanent, along with other temporary individual provisions including the reduced tax rates), on 9/13/18 (HR 6760). It is unlikely the Senate will vote on this as it would take 60 votes there to pass. Final point while I'm talking about the $10,000 SALT cap, why not change the law to allow individuals to deduct their state and local income taxes attributable to their business income above the line? Certainly with the $10,000 cap, this seems like the right thing to do. After all, corporations don't have a cap on their state and local income tax deduction, why should individuals operating a business outside of the corporate form have a limitation. And even without the cap, deducting for AGI makes sense because not all business owners itemized. The AICPA recommended this change while the TCJA was being discussed in Congress (which was the first time the SALT cap came up) (see item 4 in this 11/2/17 letter to Congress and this 11/13/17 letter and 11/10/17 letter). What do you think? from http://21stcenturytaxation.blogspot.com/2018/09/tcja-reference-to-1944-law-regarding.html One thing almost everyone agrees on, both politically and financially, is that we all need to do a better job of saving for retirement. But some young savers are undercutting their own efforts by regularly tapping their workplace retirement accounts early. As part of Labor Day celebrations, Donald J. Trump signed an executive order that, in part, instructed the Treasury and Labor departments to look into ways to make it easier and cheaper for smaller employers to band together to offer 401(k)-type plans for their workers. Expanding these tax-deferred workplace retirement plans is a good idea. With the demise of traditional company pension plans, these workplace accounts are a major component of many Americans' retirement funding. Falling short on retirement savings: By helping more employers offer 401(k) plans, more of us should be able to save for retirement. And boy do we need to save. A recent NerdWallet survey found that "only 32 percent of Americans say they're confident they'll have enough money saved for retirement by their desired retirement age based on their current rate of savings." That's not a surprise. Another survey, this one back in May as part of Northwestern Mutual's 2018 Planning & Progress Study, found that 21 percent of Americans have not saved a cent for retirement and a third of us have less than $5,000 dedicated to our post-work years. Savings mistakes: And even when we do save, some of us mess that up, too. Often we don't contribute enough. Specifically, folks leave money on the table because don't put in enough to get their bosses' matching amount. Then there's the temptation to take money out of a 401(k). While these plans technically can't be accessed until you turn 59½, there are exceptions. And it looks like millennials are taking advantage of those withdrawal options to their future detriment. E*TRADE Financial Corporation's latest quarterly tracking study of experienced investors, dubbed StreetWise, found that most young investors are taking out 401(k) money early. Almost 60 percent (59 percent) of young investors reported they had made an early withdrawal from their retirement account. How retirement loans work: With 401(k)s, these early withdrawals typically are in the form of loans. In these cases, a 401(k) owner can access a portion of his/her retirement plan money, usually up to $50,000 or 50 percent of the assets, whichever is less. The loan doesn't trigger any taxes as long as the retirement money is repaid to the 401(k) so that it's back to the state it was when you took out the money. In certain situations, such as an emergency where you have no other source of money, a 401(k) loan can work. But when a 401(k) is viewed as an emergency savings account rather than a retirement plan, that's a problem. Regularly tapping retirement money: Retirement account loans and hardship withdrawals from retirement plans should be a last resort. But as the E*TRADE study found, some younger 401(k) account owners are misusing and abusing early withdrawals from retirement plans. In fact, that counter-intuitive savings move is increasingly the norm, as the chart below indicates. Early withdrawals among young investors rose significantly over the past three years, from roughly one out of three, to now more than half. "Saving for retirement continues to be a key challenge and a core area of focus for investors," said Mike Loewengart, Vice President of Investment Strategy at E*TRADE Financial. "While some younger investors have started on a solid savings path, many are exhibiting behavior that runs counter to their goals. There's a need to bridge the gap between education and action, and the good news is, it's never too late," said Loewengart. Getting the most out of retirement savings: Worker contributions to 401(k)s are made before taxes are calculated, meaning that your contribution can lower the amount of income tax taken from your pay. That calculation can help offset the loss of some take-home pay when you put money in a 401(k). You can ensure that you save enough in your 401(k) by following three simple rules:
Workplace Roth savings: Of course, when you do take money out of a 401(k) in retirement, you'll owe tax on those withdrawals at ordinary tax rates. You can avoid those futures taxes by contributing instead to a Roth 401(k). Many companies (or rather the financial firms they outsource their savings plans to) offer these accounts. Like their similarly named cousin the Roth IRA, you put already-taxed money into a Roth 401(k). It then grows tax-free and you don't owe Uncle Sam anything when you take money out of a Roth 401(k). Don't overlook IRAs: Speaking of IRAs, you can open one of these retirement accounts, either traditional or Roth, even if you have a 401(k). In some cases, a traditional IRA could offer a tax deduction. A Roth won't help reduce your currents tax bill, but when you do take distributions in retirement, you won't owe any tax on your Roth withdrawals. If you do open an IRA, make the most of these tax-advantaged account by contributing, if you can, the annual maximum. For the 2018 tax year that's $5,500 for younger workers and $6,500 for savers age 50 or older regardless of whether it's traditional or Roth IRA. Adjust accordingly: Sometimes life will get in the way of your retirement savings. If you need to reduce your contributions or skip a year, do it. You've got to cover your day-to-day expenses first. But try not to tap your retirement savings unless you absolutely don't have any other choice. Leaving them alone to grow tax-deferred or tax-free will mean that you'll have more of a chance to retire when and how you want. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/tapping-retirement-accounts-early-is-a-dangerous-trend-among-young-savers.html If you're looking for a job to boost your holiday spending budget, the Internal Revenue Service might be able to help. I got the postcard shown above in today's mail. No, even though I write about taxes, I'm not special in the IRS' eyes — and that's fine with me. The taxman doesn't have to pay me any extra attention at all, ever! The postcard was addressed to "Resident" so all my neighbors got one. Probably most Austin area folks did, too. Seasonal hiring ritual: There's an IRS facility in the Texas capital and almost every year as the holidays near, a similar postcard letting folks know about temporary and seasonal IRS jobs arrives. The card says prospective employees can earn extra money, gain new skills and help fund America's future. Clerk, data transcription and tax examiner positions are among the openings touted on the postcard. IRS openings nationwide: I'm presuming since it was mailed here in Central Texas, those openings are at the Austin IRS campus. But even though the IRS has consolidated many of its operations and downsized as it's turned to more electronic operations, it still has physical sites across the country. There are IRS facilities in Andover, Massachusetts; Austin, Texas; Cincinnati, Ohio; Fresno, California; Kansas City, Missouri; Ogden, Utah; and Philadelphia, Pennsylvania. Online job hunting: Don't, however, go knock on those operations' front doors. Your best bet if you're looking to work for the IRS is to go online. Current IRS available positions are listed at a special jobs web page. At that IRS website page, you find more on creating an account, which you must do to save search results or apply for jobs. The IRS says new jobs at the agency can post daily Monday through Friday, so it recommends you search often. Hiring designation affects taxes: Whether you get a seasonal job at the IRS or a private-sector employer, remember that it will not only put more money in your pocket, but also affect your eventual 2018 tax bill. If you're hired as an employee, make sure you take the added income into account when figuring your withholding. All your income sources will affect whether you have enough taken out of your pay so that you don't owe a tax bill (and possible penalty!) when you file your return next year. If you can, do a paycheck checkup and use the IRS' online withholding calculator before you fill out your W-4 for your seasonal job. If, on the other hand, you're hired as a contractor, remember that you'll be responsible for getting your income taxes to the U.S. Treasury, typically by making estimated tax payments. Jobs you get now through Dec. 31 and where your pay isn't subject to withholding are covered in the final earnings period for estimated taxes. That payment will be due on Jan. 15, 2019. No more job search write-off: Also remember that job search expenses are no longer tax deductible. These costs were part of the miscellaneous expenses category on Schedule A. The Tax Cuts and Jobs Act, however, eliminated that segment of itemized deductions. True, not many people were able to claim job search costs anyway because miscellaneous expenses had to exceed 2 percent of the filer's adjusted gross income. But I wanted to point it out in case you've been hanging onto or plan to save such receipts. You can toss them. I know taxes, either from paycheck withholding or via estimated payments, and other work-related tax matters are a pain. And I also realize that taxes will take a bite out of the extra cash you're hoping to stash this holiday season. But when it comes to taxes owed or work-related deductions available (or not), it's also better to know now about them beforehand. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/taxes-impact-on-seasonal-jobs.html Netflix has received a lot of attention lately. Some of it is good, like the online streaming service's impressive wins at this week's Emmy awards. Netflix tied cable giant HBO in overall awards for television program, with each taking home 23 of the statuettes. The impressive number of awards marks a major shift, say industry experts, putting streaming outlets on equal footing with network and cable television. One Missouri city appears to agree with that assessment. And that's the not-so-good attention now being paid to Netflix. Creve Coeur officials contend that a 2007 Show Me State law permits local jurisdictions, like itself, to impose a 5 percent fee on the gross revenues of video service providers. And the town wants to impose that assessment on Netflix, as well as its competitor Hulu. Service providers subject to tax: The community of around 18,000 just outside St. Louis filed a lawsuit on Aug. 7 in St. Louis County Circuit Court seeking the fees it says it is allowed under the state's Video Services Providers Act. Creve Coeur wants the companies to pay retroactive fees, interest and penalties going back five years. The city also wants the court to prohibit the companies from engaging in business within the boundaries of the city unless they pay the fee. The reason, according to the city's legal action, is that Netflix and Hulu are de facto video service providers. Creve Coeur argues that the companies meet the definition under the state law because they provide paid video programming to customers access using an internet-connected device. Since Netflix and Hulu customers typically use a broadband internet connection that relies on wireline facilities located in the public right-of-way to receive the companies' video programming, they meet the video services law's definition of video service providers. Doesn't apply say streamers: Not so fast, say the streaming services. In their legal responses this month, which moved the case to the U.S. District Court for the Eastern District of Missouri, they counter they do not fall under the Missouri law's parameters. "Netflix is not a video service provider because it does not provide video service," the streaming giant said in a legal memorandum elaborating on its position. "But even if Netflix did provide video programming, such programming is specifically excluded from the definition of video service when provided through the public Internet." "The Act, and Creve Coeur's ordinance, state that the definition of video service 'does not include… any video programming provided solely as part of and via a service that enables users to access content, information, electronic mail, or other services offered over the public Internet.' … This exclusion describes the Netflix Streaming Service exactly," the company's attorneys added. Pro-Netflix Kentucky ruling: Netflix also cites, via a footnote in its legal memo, the only other case dealing with such a situation. A Kentucky court in 2016 upheld a state Board of Tax Appeals decision that Netflix was not subject to state taxes on cable companies because its streaming services are not a "multichannel video programming service." The judge in that case said Bluegrass States lawmakers couldn't possibly have subjected every possible new technological development in the field of transmitting content to taxation. "[I]t is unreasonable to conclude that Netflix's streaming service is generally considered comparable to traditional cable and broadcast television services: the two could not be more different," wrote the Kentucky judge. Will a federal court in Missouri agree with its Kentucky judicial colleague's findings? Or will the streaming services prevail and stay free of local fees? Class action implications: The case isn't likely to get as much attention as this week's spotlight on the best in television entertainment. But it could mean a great deal to many Missouri municipalities. Creve Coeur's original petition also seeks act as a class action "on behalf of itself and all other Missouri political subdivisions" authorized to collect the video service provider fee. That includes, says the filing, at least 40 Missouri municipalities, "many of which are small with very limited resources." You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/missouri-city-files-suit-to-collect-neflix-hulu-video-fees.html One of the reasons that Congress has in recent years been tight-fisted when it comes to the Internal Revenue Service's budget is because the agency apparently operates pretty darn well with what it already has. That's the case, at least, when it comes to IRS collection activity, according to a Treasury Inspector General for Tax Administration (TIGTA) report released on Monday, Sept. 17. The tax watchdog office's generally positive review comes on the heels of the Government Accountability Office's (GAO) also generally complimentary examination of the federal tax agency. While both reports are welcome by the IRS, they also raise concerns about how long Uncle Sam's tax collector can continue at its current pace on essentially the same budget to do even more jobs. Good use of resources: TIGTA's Office of Audit examines IRS data every year to see how it uses its available resources to get taxpayers to pay what they owe. For the 2017 fiscal year, TIGTA found that although the IRS compliance program has had to work with fewer staff, the tax agency's enforcement operations have steadily increased. Since fiscal year (FY) 2013, reports TIGTA in "Trends in Compliance Activities Through Fiscal Year 2017" (report number 2018-30-069), IRS enforcement agents have collected $3.6 billion more tax money. "Most recently, enforcement revenue increased from $54.3 billion in FY 2016 to $56.9 billion in FY 2017," say TIGTA auditors. TIGTA's report says most of that increase comes from assessments from IRS examination functions (the agency's preferred term for audits), which produced increased assessments of more than $2.2 billion from FY 2016 to FY 2017. Taxpayers also doing our tax jobs: IRS efficiency is probably a big reason that TIGTA found U.S. taxpayers are doing what's expected of us in our voluntary filing and payment tax system. During the 2017 fiscal year, we filed more than 150 million individual income tax returns and forms. TIGTA says those filings resulted in a total tax revenue increase of nearly 17 percent over the past five years. Specifically, tax payments went from $2.9 trillion in FY 2013 to $3.4 trillion in FY 2017. That payment amount grew even though wages have been stagnant and tax rates, even before last year's Republican tax reform package, were at historic lows. Doing more with fewer people: All this has been accomplished while the number of IRS staff assigned to work collection and examination cases has continued to drop over the years. The agency's staff level peaked in FY 2010, according to the report. In fact, TIGTA says "the number of Collection and Examination function staff working cases has decreased almost 23 percent since FY 2013." At the same time, adds the report, the number of delinquent tax accounts being assigned to those fewer IRS agents has reached the highest level in at least the past 15 years. While that's meant a reduction in the number of audits over the years, the IRS has been amazingly successful in getting tax dollars from those cases it does look into. Or as TIGTA explains: "According to recent statistics, less than 1 percent of returns were examined during FY 2017. While the number of staff in the Examination function has declined, examination assessments generated 21 percent ($12.1 billion) of total enforcement revenues ($56.9 billion) in FY 2017." TIGTA found this same pattern throughout the IRS. Overall, the IRS has seen its full-time personnel fall 25 percent since FY 2010, from more than 107,000 personnel to about 81,000, according to TIGTA. But during that time, as noted earlier, total tax revenue has risen almost 17 percent, from $2.9 trillion in fiscal 2013 to $3.4 trillion in fiscal 2017. Better taxpayer service, too: The IRS also got good marks for customer service from another federal overview. A Government Accountability Office report issued last week found that despite facing "multiple challenges during the 2018 tax filing season," the IRS "improved its customer service and met target dates for processing returns and issuing refunds." The GAO report's title says it all: "IRS Managed Processing Challenges and Enhanced Its Management of Tax Law Change." The uptick in customer service also is part of a positive trend for the tax agency. "For the third year in a row, IRS improved its telephone service by answering 80 percent of calls seeking live assistance and reducing wait times to about 5 minutes, as of the end of the 2018 filing season. This compares to 37.5 percent of calls answered with an average wait time of about 23 minutes during the 2015 filing season," according to the GAO. More using self-directed help: Taxpayers themselves helped out here by increasing their use of IRS online services. More of us, says the GAO, used our computers and mobile devices to check out the IRS website and its new online account tool to view our tax account balances. The one negative as far as taxpayer interaction during the 2018 filing season was in the correspondence area. Answering taxpayer correspondence remains a challenge, says the GAO, noting that the IRS was late responding to about 37 percent of correspondence as of the end of the 2018 filing season compared to about 26 percent at the same time in 2017. Still in search of a bigger tax budget: How long can these positive IRS operation trends continue? That's the bottom line question. Ironically, the generally good reviews put the IRS in a tough spot. The agency is finding it's the perfect example of the old saying that the reward for doing a good job is more work. The federal funding corollary to that is you get more work to do at the same budgetary level. The U.S. Treasury asked for a base budget in FY 2019 of $11.135 billion to do its many jobs. A House-Senate conference committee has struggled to decide whether to give the IRS the $11.6 billion suggested by the House or $11.2 billion as recommended by the Senate for the government's new year that begins Oct. 1. In its last continuing resolution that runs through early December, Congress came up with $11.16 billion for the agency. One thing both chambers do agree on is that the IRS needs $77 million more to implement the changes that took effect this tax year under the Tax Cuts and Jobs Act. That covers updating the IRS computer system to reflect the new laws, as well as issuing guidance on them and helping taxpayers (and tax pros) understand the changes. So it looks like for the most part, the IRS is going to have to keep doing more with about the same. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/irs-doing-pretty-good-job-according-to-tigta-and-gao-reviews.html
N.Y. Gov. Andrew Cuomo, second from right, and staff announce efforts to investigate what state officials says is the politicization of the new federal tax law limiting the deduction of state and local taxes. (Photo by Kevin Coughlin/Office of Governor Andrew M. Cuomo via Flickr)
A lawsuit fighting the new federal cap on deductible state and local taxes (SALT) is working its way through the courts, but some lawmakers aren't waiting for a judicial (or judicious) result. With Tax Reform 2.0 moving forward in the U.S. House, a couple of new insurrections have flared up. On Capitol Hill, a small group of Republican lawmakers have told their party's leaders they won't support any bill that would make the $10,000 itemized SALT deduction limit permanent. Meanwhile, 360 miles northeast in Albany, New York, the Empire State's governor wants a federal tax watchdog to investigate whether the SALT provision in the Tax Cuts and Jobs Act (TCJA) and subsequent Internal Revenue Service regulations were politically motivated. 'No go' say some GOP Reps: Four U.S. Representatives from two states where residents are hard hit by the SALT cap say they oppose any extension of the new deduction limit. New York Reps. Daniel M. Donovan Jr. and Peter T. King and their New Jersey colleagues Frank A. LoBiondo and Christopher H. Smith sent House Speaker Paul D. Ryan (R-Wisconsin) and House Ways and Means Committee Chair Kevin Brady (R-Texas) a letter urging them to "stop any effort to permanently cap the deduction for state and local taxes at $10,000 or we would be forced to oppose the bill." The four Republicans say in their letter that such an extension would raise housing prices and drive up the cost of local public services in New York and New Jersey. Their written plea/threat didn't work. The GOP Reps' letter was delivered Sept. 7, the week before three bills containing new, expanded and permanent provisions related to last year's TCJA were considered, and approved, by the House Ways and Means Committee. One of those bills, the Protecting Family and Small Business Tax Cuts Act of 2018 (H.R. 6760), was introduced Sept. 10 and passed by the tax-writing committee three days later. That bill's provisions include the permanent extension of the individual SALT deduction cap at the 10 grand level. Obviously, GOP leadership is not worried. The four voted against the TCJA last December and the bill still passed 227-203. But political points in advance of the midterm election have been made. By both sides. N.Y. seeks federal tax watchdog help: New York Gov. Andrew Cuomo also is posturing when it comes to the SALT deduction limit. But he's moved beyond talk about the costs of the tax change to his state. The Empire State top elected official on Sept. 9 wrote J. Russell George, the Treasury Inspector General for Tax Administration (TIGTA), asking him to investigate whether partisan politics played a role in the IRS' proposed SALT deduction cap workaround regulations. Cuomo also sent a separate letter that day to the IRS urging the agency not to implement its proposed regulation blocking state charitable contributions program and a subsequent clarification that allows such programs for businesses but not individual taxpayers. In his request to TIGTA, Cuomo said: "Statements by President Trump and his allies during the legislative process made clear that this provision of the 2017 Tax Law was a partisan attack on New York and other states that did not vote for the President. It now appears that the President, the Treasury Secretary and some members of Congress are actively politizing (sic) the IRS’s work to implement this deduction cap. New regulations recently proposed by the IRS would change the long-standing treatment of tax credits that incentivize charitable giving. Statements by the Treasury Secretary and others made clear that the proposed rule was intended to thwart the well-grounded efforts by New York and other states to protect their taxpayers from the partisan 2017 Tax Law." As for the clarification that businesses could treat charitable contributions to such state programs as deductible business expenses, Cuomo contends that White House "political allies promptly took credit for this change in course, while independent tax experts struggled to find a discernible principle of law governing" the different treatment for businesses and individual filers. Additional litigation threat: In his letter to Acting IRS Commissioner David Kautter (who was still heading the tax agency prior to Charles Rettig's confirmation last week), Cuomo threatened to sue the IRS for what he called "an arbitrary and capricious abuse of government power." He told Kautter: "The American public needs confidence that this power is exercised fairly, free of political influence that favors some taxpayers and causes over others. I urge you to resist the immense pressure to veer from this course. And you can rest assured that, if you do not, we will explore all options available to us including objecting to these rules and pursuing litigation." New York, along with New Jersey, Maryland and Connecticut, already is a plaintiff in the federal lawsuit seeking to kill the TCJA's SALT cap. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/gop-representatives-ny-governor-continue-fight-against-state-tax-deduction-limit.html
New Internal Revenue Service Commissioner Charles Rettig during a Senate Finance Committee confirmation hearing this summer.
Charles P. "Chuck" Rettig is moving into the Internal Revenue Service commissioner's office, which has been officially vacant since last November. Rettig, a corporate tax attorney with a strong background in tax controversies from his work as a 35-year private practitioner, was confirmed by the U.S. Senate on Sept. 12. As the IRS' 49th commissioner, he will serve the remainder of the five-year term that began Nov. 12, 2017, when former Commissioner John Koskinen completed his service. During his tenure at the Los Angeles based firm of Hochman, Salkin, Rettig, Toscher & Perez, Rettig represented clients before the IRS, the Tax Division of the U.S. Department of Justice and in federal and state court litigation and appeals. In addition, Rettig spent nearly 20 years chairing the IRS Advisory Council and also served as chair of the Taxation Section of the State Bar of California. Approved, but with reservations: The Senate vote was 64-33, which earns this week's By the Numbers honors. The nay votes came primarily from Democrats who are not happy with Rettig's apparent acquiescence of the Treasury Department's new donor privacy rule that eases disclosure requirements on nonprofits that give money to political campaigns. Sen. Ron Wyden (D-Oregon), the ranking Democrat on the Senate Finance Committee, complained prior to the Senate vote that the current White House "has weaponized the tax code to punish its political adversaries and benefit shadowy far-right groups that seek to buy elections." "Two months ago, just hours after Maria Butina was outed as an alleged Russian spy who sought to influence our elections, the Trump administration announced a new rule opening the floodgates to more dark money and foreign money in our politics," said Wyden. Wyden raised the issue with Rettig during the nominee's hearing. The Oregonian did not get the answers he wanted, leading to his no votes at the tax-writing committee and full Senate levels. His counterpart across the aisle, however, was pleased with Rettig's approval. "With the biggest tax overhaul in a generation on the books, it's about time that the agency charged with administering our nation's tax laws has a confirmed commissioner," said Sen. Orrin Hatch (R-Utah), chair of the Senate Finance Committee. "From implementing tax reform so that Americans continue to benefit from increased growth, job creation and wages to restoring trust in an agency complicated by scandal and mistrust, Chuck has his work cut out for him. But, he has proven that he is qualified and ready for the challenge." Tony Reardon, national president of the National Treasury Employees Union (NTEU), also is optimistic. The NTEU, which represents 70,000 Internal Revenue Service employees, "is eager to maintain open communication with agency leadership about making sure the IRS workforce has the resources it needs to carry out the agency's important missions," Reardon said. Rettig's long IRS to-do list: Rettig's first job, as Hatch noted, will be to ensure that Uncle Sam's tax collectors are prepared to deal with the Tax Cuts and Jobs Act changes — many of them still confusing to taxpayers and tax professionals alike, who are awaiting IRS guidance (or additional clarification) — that took effect for the most part in tax year 2018. Rettig also inherits the job of regularly asking Congress for enough money to allow the IRS to do its many jobs, which include not only collecting taxes, but enforcing tax laws and helping taxpayers understand and comply with them. Congress has cut the IRS budget by around 20 percent since 2010. It did provide some more money this last and next year's budget cycles, but those funds are specifically tied to implementing the new tax law, not covering existing program financial gaps. One of those gaps that needs a patch (or more) is the IRS' outdated information technology system. Part of it crashed in April on the last day of the 2018 tax filing season. Then there's the matter of taxpayer — and IRS — security. The agency, working with state tax departments, tax software manufacturers and tax professionals has made much progress in stemming cyber security threats. But the Security Summit, as the tax security working group is known, acknowledges that its efforts are never-ending since tax identity thieves and tax scammers constantly change their schemes. Politics could change things: Finally, if there's a change in control of either or both chambers of Congress after the midterm elections, Rettig could find himself as the mirror image of his predecessor. Previous IRS chief Koskinen was always fending off Republican attacks during his term, mostly in connection with the now-closed Tea Party 501(c)(4) nonprofit status scandal that erupted in 2013. Those groups are among the ones that would benefit from the IRS regulation revision that Wyden opposes. If Democrats take over either or both the House and Senate, look for them to hold Rettig's feet to the fire on various matters of importance to them (starting with Wyden's concerns) as did their GOP colleagues during Koskinen's term. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/charles-rettig-becomes-49th-irs-commissioner.html The Internal Revenue Service acted quickly in announcing tax relief for Hurricane Florence victims. Read on for how you can follow Uncle Sam's example and lend assistance to those dealing with the deadly storm.
Deer brave a Hurricane Florence flooded road in Jacksonville, North Carolina, in search of higher, drier ground. (Screen shot of NBC News Twitter video)
As expected, the Internal Revenue Service has announced that some folks in Hurricane Florence's path will received special consideration when it comes to their tax tasks. Residents and businesses in areas that the Federal Emergency Management Agency (FEMA) has determined qualifying for assistance now have more time to meet various tax filing and payment deadlines. Specifically, according to the IRS announcement, affected taxpayers now have until Jan. 31, 2019, to file returns and pay any taxes that were originally due beginning Sept. 7. Added filing, payment time: This added time frame covers the third estimated tax payments due Monday, Sept. 17, as well as quarterly payroll and excise tax returns that normally would be due on Sept. 30. Businesses with extensions also have the additional time including, among others, calendar-year partnerships whose 2017 extensions run out on Sept. 17, 2018. Taxpayers who had a valid extension to file their 2017 return due by Oct. 15, 2018 now also have until the end of next January to get those forms to the IRS. In addition, the IRS says that penalties on payroll and excise tax deposits due on or after Sept. 7 and before Sept. 24 will be abated as long as the deposits are made by Sept. 24. The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time. Eligible taxpayers: So just who is eligible for this tax relief? It covers, as of now (Saturday, Sept. 15) individuals who reside or have a business in Beaufort, Brunswick, Carteret, Craven, New Hanover, Onslow, Pamlico and Pender counties may qualify for this relief. But since Hurricane Florence is a slow-moving storm dumping extraordinary rain amounts across the Carolinas, more areas could be affected. If or when additional counties are added to the FEMA designated areas, they will be included in this relief. You can check the list of eligible localities on the IRS' online disaster relief page for Florence, as well as FEMA's Florence site. Claiming Florence tax relief: If you're in the Florence-eligible area, don't worry about contacting the IRS to get this relief. The tax agency automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. If, however, you happen to get a late-filing or late-payment penalty notice from the IRS for a tax matter covered by the postponement period, do call the number on the notice to have the penalty abated. Also, if you're not in the official Florence disaster area but you have tax or other records necessary to meet any of the delayed deadlines occurring within the affected area, call the IRS toll-free at (866) 562-5227. The agency will work with you for possible relief. Finally, if you are not a resident but a relief worker with a recognized government or philanthropic organization in the area helping with recovery efforts, you also are eligible for this Hurricane Florence relief. Helping hurricane victims: Speaking of relief, if you want to do something to lend a hand, this weekend's Saturday Shout Out goes to several websites with specifics on how to help. You can find a variety of hurricane victim assistance options, whether you're near the storm or want to give long-distance, at:
Other storm-related tax tips: Remember, if you itemize and donate to an IRS-qualified charity, your hurricane relief gift might be tax deductible. Folks who sustained damage from Hurricane Florence also are eligible for possible tax relief. The Tax Cuts and Jobs Act limited claims for casualty losses only to those instances where the damages are from a federally-declared major disaster area. That's the case for Florence. So if you sustained uninsured or unreimbursed property losses due to Florence, look into make a tax claim. You can choose to file for the relief on your 2018 tax return next year or you can claim the losses for the prior 2017 tax year. You can find out more about making a major disaster loss tax relief claim in this story, as well as in IRS Publication 547. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/irs-provides-hurricane-florence-victims-tax-relief-plus-you-can-help-too.html Each year, the Internal Revenue Service assesses estimated tax penalties against millions of taxpayers. This added money typically is due the IRS when a taxpayer pays too little total tax during the year. The last time the IRS released complete estimated tax penalty data was three years ago. The federal tax agency said back then that the average estimated tax penalty, which is based on the interest rate charged by the IRS on unpaid tax, was about $130. Back in September 2015, the IRS said it was seeing more taxpayers run into the estimated tax penalty. The number jumped about 40 percent from 7.2 million in 2010 to 10 million in 2015. Both the amount of the average estimated tax penalty and the number of folks who have to pay it could be even bigger now, thanks in part to the Tax Cuts and Jobs Act (TCJA) changes to the tax code. What's subject to estimated tax: The IRS has been encouraging all taxpayers who have income that isn't subject to withholding — that includes investors, folks with sharing economy side jobs, full-time self-employed individuals and retirees living off pensions — to do a paycheck check-up using the tax agency's TCJA-updated online withholding calculator. When you're entering earning into the online calculator, don't forget about that couple of hundred from a state lottery scratch off, those sports that paid off or the nice chunk of change you got from renting out your lake house over the summer. Those are taxable, too. In these earnings cases, instead of telling an employer to change a workplace withholding amount, you need to account for the calculator's suggested adjustments via estimated tax payments. Four equal payments expected: As the table below shows, the IRS expects you to take out the amount he should get and send it to him in equal installments four times a year. The estimated tax periods are:
The estimated deadlines follow the same IRS rules as annual filings. That means if you snail mail in a payment with the IRS Form 1040-ES, a postmark of the due date qualifies the payment as being timely filed. You also have all day on the due date to electronically pay your estimated tax bill. And when the estimated deadline falls on a Saturday, Sunday or legal holiday, you have until the next business day to make the payment. My earlier post has the scoop on paying estimated taxes. But since we're talking tax penalties today, below is a look at the three estimated tax safe harbors that can protect those of us trying to navigate treacherous tax waters of these additional payments.
Penalties per pay period: While making late-year W-4 adjustments to increase your (or your spouse's) withholding is OK to meet your eventual tax liability, the same tweaking isn't true with estimated tax amounts. If you think the IRS will let you slide by if you miss one 1040-ES payment and simply add that amount to the next payment or you pay all you owe in one estimated tax payment (typically the fourth one) or you make three small estimated payments and one dramatically larger one (again, typically the fourth one), think again. Sure, Uncle Sam is glad you did pay all you owed. But since the estimate tax process follows the overall U.S. U.S. tax system's pay-as-you-earn approach. That means the estimated tax penalty still applies for each period in which a payment is due. Forgiven penalties: Although Uncle Sam's tax collector can seem heartless when it comes to getting ahold of your money, the IRS can waive the estimated tax penalty in certain situations. Some of the more common reasons for IRS estimated tax penalty relief are:
Farmers and fishermen also must pay estimated tax, but they face different requirements. IRS Publication 505 has more information about these professions' special estimated tax rules. Finally, all y'all who live in states with income taxes, don't forget about those jurisdictions' estimated tax requirements. The key to paying your estimated taxes is like every other tax situation. Understand your financial and tax circumstances, look at the law and your options, and use the method that works best for you. A version of this post originally appeared on the ol' blog on Sept. 14, 2015, and was updated on Nov. 1, 2017. You also might find these items of interest:
// <![CDATA[ // <![CDATA[ // &lt;![CDATA[ // &amp;lt;![CDATA[ // &amp;amp;lt;![CDATA[ // &amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ // &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;lt;![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;amp;gt; // ]]&amp;amp;amp;amp;gt; // ]]&amp;amp;amp;gt; // ]]&amp;amp;gt; // ]]&amp;gt; // ]]&gt; // ]]> // ]]> from http://www.dontmesswithtaxes.com/2018/09/3-ways-to-navigate-estimated-tax-penalty-safe-harbors.html |
RSS Feed
