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Continuing Fight for Inclusion of Same Sex Marriage to the IRS Tax Code

August 15, 2011 By

According to the Section 3 of the Defense of Marriage Act (DOMA), a marriage for Federal purposes is a legal union between a man and a woman and “a spouse” refers to a person of the opposite sex. The Federal law therefore, does not recognize same sex marriages in spite of many states legalizing the same. However, the exclusion of same sex marriages in the Federal law has been a debate over the years. Many have argues that the DOMA is unconstitutional and that it violates the rights of citizens. This is especially the case in taxes, as same sex marriage partners are not allowed to file IRS taxes jointly (as is the case with their heterosexual counterparts).

There are several civil rights activists who are pushing for the inclusion of same sex marriage into the Federal law. Activist groups such as “Refuse to Lie” advocate to their followers to indicate in their tax returns that they are married according to the state law and file separately only because the Federal law requires so.

Besides such activist movements, there are also pending court cases that challenge the constitutionality of the DOMA. The Department of Justice under the Obama administration, which is the guardian of the Federal law, has chosen not to defend the DOMA and instead, has opted to agree with the opponents that indeed, the DOMA is unconstitutional. This has left conservatives with the tough task of defending the DOMA outside government help. The court cases are still pending in court. Besides these legal battles, there are also further developments that have worked to complicate the position of the IRS to turn down a same-sex-marriage option to file jointly.

In 2011, New York joined the band wagon and legalized same sex marriages in the state. However, the legalizing of same sex marriages in New York has a twist that makes the DOMA stand on marriage even more complicated. The New York same sex law does not require any residence status in New York. This means that citizens of the U.S. from other states can come into New York, get married (as same sex couples), and go back to their states of residence. Given that New York is a major state in America, this means that same sex marriage will proliferate, even in the conservative states that still uphold heterosexual relationships only. According to analysts, this “no residence” aspect will increase the pressure against the legality of the DOMA.

One of the activists at the helm of the fight for the inclusion of same sex marriages into the Federal law is William Stevenson. Stevenson is a member of both the IRS Commissioner’s Advisory Group and the National Council for Taxpayer Advocacy. He is also the president of the National Tax Consultants, an advocacy organization operating from Merrick, New York. Stevenson has been in the forefront of fighting for various taxpayers’ rights in the past with considerable success. Therefore, supporting the action for inclusion of same sex marriages into the Federal law from a tax perspective has been seen as a great plus for the DOMA opponents. As part of his activism, Stevenson is now circulating a letter that is challenging the IRS on its stand against same sex couples filing jointly. In his letter, Stevenson highlights the plight of the new New York law that provides for non-residency in the same sex marriage law and the tax disadvantages that the same sex couples have in comparison to heterosexual couples. One of the main disadvantages for same sex couples is being excluded from the advantages of the Estate tax law for married couples. The Estate Law allows spouses to transfer wealth between each other with no tax implications, which can be a huge tax saving.

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Casualty, Disaster, and Theft Tax Deductions – IRS Help Available

August 12, 2011 By

The casualty, disaster, and theft tax deduction is becoming a popular tax relief for many taxpayers, especially with the bad weather that has hit various parts of the United States and as theft becomes more sophisticated with technological advancements. This relief for losses allows taxpayers who have undergone sudden losses through theft or accidents to get tax deductions for the losses.

History of the Disaster-Related Tax Deductions

Tax relief for business and individual losses goes far back beyond the current tax code. As far back as 1867, the then-tax laws allowed for victims of ship wrecks to claim deductions against such losses. Since then, the occurrence of various disaster and loss events has triggered the inclusion of other items to this loss relief law. In 1870, after the Harpers Ferry Flood, the tax code introduced floods as a deductible loss. In 1916, theft and other casualty losses were introduced into the law. Since then, the law has been adjusted to include losses for bank insolvency, different kinds of thefts (including ransom and information theft), and other bad weather disasters.

The Current Tax Code on Casualty and Disaster

The current law on the casualty, disaster, and theft tax deduction provides various qualifications for anyone seeking to make a claim. Some of these qualifying rules are provided below.

  • Unprecedented Loss – For a loss to qualify for the deduction, it has to be sudden and unprecedented. Losses such as wear and tear or losses that occur gradually cannot qualify. The claim is available to both individuals and businesses. Some of the losses that will qualify include theft of personal property, ransom, accidents, losses from bad weather such as hurricanes, losses from volcanic activity, terrorist attacks, blackmail, identity theft, cyber hacking, loss of bank deposits through insolvent banks, and employee embezzlement.
  • Net of Insurance – If the qualifying loss was insured at the time of event, the taxpayer cannot claim a deduction. However, if the insurance for whatever reason declines to make a reimbursement, you can go ahead and claim a deduction. If you get partial compensation, you can make a deduction on the uncompensated amount.
  • Timing of Claim – A taxpayer making a claim for the loss deduction can only do so in the same year that the loss occurs. However, for Federally declared disaster areas, the taxpayers can make the claim up to the year preceding the disaster event.
  • Itemized Deduction– Taxpayer seeking to make a deduction for the casualty, disaster, and theft claim can only do so if he or she itemizes deductions. In this case, one has to use Schedule A of the Form 1040. The taxpayer can only claim what is in excess of a $100 threshold and being an itemized deduction, one has to claim the itemized deduction amount that is above 10% of their Adjusted Gross Income.

The tax code has, over the years, introduced specific and temporary laws to provide extra relief for victims of specific catastrophes. Going forward, the casualty, disaster, and theft tax relief is set to keep changing even as theft, crime, and disaster takes new and various shapes as the years go by.

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IRS Help: Valuable Small Business Taxation Tools

August 9, 2011 By

Taxes are a big deal for any small business owner. This is especially the case if you do not have enough funds to employ a full time accountant or tax specialist to manage tax issues concerning your business. However, the IRS is fully aware of this and provides sufficient tools and resources to assist small business owners to manage their taxes towards their prosperity. According to Faris Fink, the IRS Commissioner for the Small Business and Self-Employed Division, the IRS is always looking for more efficient and effective ways of educating and improving the tax experience for small businesses. Some of the tools that the IRS provides to assist small business with their taxes are provided below:

  • Training Webinar – Every now and then, the IRS provides live Webinars to provide information and answers for many of the questions raised by small business owners. To get an update on the next Webinar, you will need to go to the IRS website and go to the small business section. You can also search for “Webinar” in the search box on the IRS website to get to the Webinar section and register for a session.
  • The Small Business Tax Center – The IRS has also set aside a full section of their website to inform, educate, and provide the necessary tools to assist small businesses in their tax issues. The website – www.irs.gov/smallbiz provides all the information that a small business will need to comply with the Tax Law. Some of the tools available in the website section are provided below:
  • Virtue Small Business Workshop – One of the tools in the Small Business Tax Center website is the virtue small business workshop. The virtue workshop provides discussions on issues that affect small businesses when it comes to taxation. You can find practical answers to some of the tax issues you face as a small business owner.
  • Downloadable Tax Calendar – The downloadable calendar gives you reminders of various taxes deadline dates so as to alert you when these taxes are due. This ensures that you keep the deadlines and keeps you from paying unnecessary penalties for late submissions.
  • Common Tax Return Forms – You can also download the various forms that you need to pay taxes or make returns for your taxes. The forms also come with instructions as to the purpose of the form, who should fill the form, and how to fill it out.
  • General Information – The website also gives detailed information on tax issues including what to do if you get involved in an IRS audit, registration for an Employer Identification Number (EIN), and taxation on employees.

Available Tax Breaks for Small Businesses – The IRS also provides information as to areas that small businesses can capitalize on to take advantage of tax breaks.

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IRS Tax Qualification Guidelines for the EITC

August 8, 2011 By

The Earned Income Tax Credit (EITC) is a tax credit that is available for most low income earning taxpayers. It was introduced into the tax code to promote and encourage people to work and earn income. The credit is refundable in that if a taxpayer has no outstanding taxes or if the taxes due are less than the qualifying credit, the taxpayer receives a refund check from the IRS. This is unlike traditional tax credits, which do not warrant a tax refund check, even if an outstanding credit remains. Though it is one of the most accessible tax credits for taxpayers who earn low incomes, the guidelines of qualifications and the amounts that one is entitled to is not straightforward for the regular taxpayer. However, given that many of the qualifying taxpayers are low income earners and may not be able to afford professional tax help, many are unable to properly claim this credit. For this reason, the IRS has placed on its website, software that assists taxpayers to determine if they qualify for the credit and how much they qualify for. Some of the qualifying guidelines for this tax credit are discussed below:

Income Caps

To qualify for the EITC, there are various income maximums and they are higher for taxpayers with more qualifying children. For taxpayers with no qualifying child, the income cap is $13,460.00 for singles and $18,470.00 for married couples filing jointly. Taxpayers with one qualifying child have an income cap of $35,535.00 and $40,545.00 for those that file jointly. For taxpayers with two qualifying children, the caps are $40,363.00 for singles and $45,373.00 for married couples filing jointly. Finally, for taxpayers with three or more children, the income cap is $43,350.00 for singles and $48,362.00 for couples filing jointly.

Tax Credit Amounts

For the 2010 and 2011 tax years, the qualifying tax credit is a maximum of $457.00 for taxpayers with qualifying no children, $3,050.00 for taxpayers with one qualifying child, a maximum of $5,036.00 for those who have two qualifying children, and a maximum of $5,666.00 for those with three children and above.

Qualifying Children

For children to qualify for consideration under The Earned Income Tax Credit, they have to be 19 years and below. However, taxpayers with full-time-student children can claim the credit against them up to the age of 23. Permanently disabled children qualify, irrespective of their age. The children have to be dependents of the taxpayer who live together with the taxpayer at least for 6 months within the tax year. This especially applies for divorced couples with shared child custody. The children may be natural children, adopted children, foster children, grandchildren, or step-children. Siblings may also qualify under special circumstances.

Applying for the Credit

If you qualify for the EITC, you can claim the credit on your tax returns with Form 1040EZ, 1040A, or 1040, in the tax credits section. There are special rules that affect military personnel who apply for this credit. Further details on the qualification and application of the EITC can be found in IRS Publication 596 – Earned Income Credit. Besides the IRS, 23 U.S. states also provide the EITC to their residents and you will need to check if your particular state provides this tax credit.

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IRS Help Regarding Your Foreign Account

August 4, 2011 By

The IRS has over the recent past, cracked down on taxpayers who have been defaulting on payment of taxes against foreign incomes. Unremitting taxes from foreign incomes is one of the leading contributors to the tax gap and the IRS has earmarked this tax source as an area of focus, especially in the wake of the tremendous government deficit. Taxpayers with foreign accounts and those that make foreign incomes can no longer take payment of taxes for granted. The IRS has made major headway through partnerships with other governments, seeking disclosure from foreign banks to get to taxpayers who have defaulted in paying their taxes on foreign incomes. They have also come up with various initiatives and procedures that are targeted at getting more taxpayers to pay taxes against these incomes. Some of these recent moves by the IRS on tracking down foreign income earners are:

Form 1040 Disclosure

In the 2010 tax return form 1040 at Section B, the IRS included a question that required the taxpayer to reveal whether he or she had a foreign account. Many taxpayers ignored this yes/no question while others checked the “No” option, though they did indeed had foreign accounts. However, answering this question falsely or ignoring it means that you willfully withheld or misrepresented the truth and therefore, exposes you to further liabilities. Even taxpayers that checked the “Yes” option are still required to pay taxes on foreign incomes earned and file the treasury disclosure form (if their accounts meet the minimum disclosure threshold).

IRS 2011 Offshore Voluntary Disclosure Initiative (OVDI)

In 2011, the IRS also provided an amnesty program to foreign account holders who had not complied to the legal disclosure requirement to do so with reduced consequences and no criminal recourse. The amnesty program provided an opportunity for the taxpayer to come clean by paying due taxes and interests accrued and paying a final penalty of a percentage of the highest account balance since 2001. This amnesty lapses on August 31st, 2011, except for those that applied and qualified for an extension to November 30th, 2011. The IRS says that this is a last amnesty opportunity for any defaulter to come clean without facing the full legal consequences.

Opting Out

The IRS has also provided an opportunity for taxpayers who have already signed into the 2011 OVDI to opt out of the initiative and face the regular consequences of their non disclosure. This option has been provided to enable taxpayers who may be at a disadvantage through the initiate to opt in for paying penalties under the regular requirements. However, since those opting out will have already joined the initiative and provided the IRS with information about their foreign accounts, they will be obviously more vulnerable to an IRS audit and back-tax bills.

Treasury Disclosure Form TD F 90-22.1 Update

Taxpayers who have foreign accounts (including bank accounts, stockbroker accounts, annuity accounts, and other fund and investment accounts) are expected to file Form TD F 90-22.1 “Report of Foreign Bank and Financial Accounts” (FBAR) form by June 30th of every year for the previous financial year. In 2011, this form was adjusted to allow for more disclosure as the IRS seeks more information to seal any possible tax loopholes.

Quiet Disclosure

Some taxpayers are opting to start filing FBAR forms to fully disclose and pay past foreign income taxes without alerting the IRS of their former non-disclosure and default; they are also not taking up the OVDI amnesty program. They are doing so in the hope that the IRS will not catch up with them within the 3 year statutes of limitations and therefore, forgo any penalty payments or other legal recourse. This is being referred to as a “quiet disclosure.” The IRS has warned against quiet disclosures and has stated that any taxpayer who opts for quiet disclosure is in essence, willfully violating the law.

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How to Handle IRS Audit Extension Requests

August 3, 2011 By

For many taxpayers, tax season and beating the tax deadline can be a hectic hassle. The collection of various receipts, tax forms, and compiling of all the tax data can be quite a taxing process, no pun intended. It is always a relief once you successfully file your tax returns and put it all behind you. However, if you think that just filing your tax returns is a hassle, then you don’t want to know the headache you will face if you fall in the hands of IRS auditors.

Statute of Limitation for IRS Audits

The IRS has a right to audit any taxpayer within a statutory limitation period of three years. In case the IRS has evidence to show that the taxpayer understated their incomes by over 25%, they can audit tax returns up to 6 years. If on the other hand, a taxpayer did not file a return or they were involved in outright fraud, the IRS has a right to audit as far back as they wish. The statute of limitation protects the taxpayers from indefinite auditing and therefore, any taxpayer who filed taxes to the best of their knowledge can be free from tax worries after the third year.

The IRS Can Request for an Extension

However, in spite of this statute of limitations, the IRS can contact a taxpayer and seek an extension of the limitation period. The IRS has to contact you within the statutory time limit to seek an extension. For example, the IRS can contact you on the second year and request you to allocate more time beyond the 3 year limit to enable them conduct an audit on your taxes. The IRS requests for an extension when they suspect that you paid less taxes in a given year and they feel that they will run out of time to conduct an audit within the 3-year limitation period.

Taxpayers Right to Refuse or Limit Extension

The taxpayer has a right to refuse an extension. He or she also has a right to limit any permitted extension to some specific aspects of a tax return or to a limited time period. You can, for example, limit the extension to one year or limit the extension to Schedule D of the 1040 Tax Return Form. When the IRS contacts you seeking an extension, they will always make you aware of these rights before requesting the extension.

What to do In Case the IRS Contacts you for an Extension

Why would anyone agree to an extension to get audited? It may appear like an IRS trap of some sort… However, in as much as it is your right to refuse an IRS audit extension, it is always best to agree to the extension. By the time the IRS contacts you for an extension, they will usually have preliminary evidence that indicate that you owe back taxes. They are therefore, seeking the audit to prove these preliminary evidences. Therefore, if you turn down the request for an extension, the IRS will most likely send you a notice assessing extra taxes. However, if you agree to an extension, you will have time to prepare for the audit and you can fight your case against any back taxes.

How to Prepare for the Audit

Once you agree to an extension, you will need to take the time to prepare for the audit. To ensure that you are prepared for any IRS audit, it is always advisable to keep proper tax records. Therefore, depending on the year that the IRS is seeking an audit, you can gather the required support documentation. If your records are not in good shape, the extension is an ideal time to gather and request for any records from any third parties that may have the copies of documents that you need. You may also consider consulting with a tax professional to help you prepare for the audit.

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How to Make Corrections on Your Tax Returns and Avoid IRS Problems

August 2, 2011 By

Making an error on one’s tax return is common, understandable, and even inevitable. You may have entered the wrong values in your tax return, omitted some incomes, made erroneous claims, or even forgot to claim a deduction. If you make an error, the IRS kindly provides an avenue to allow you to make the necessary amendments. The tips below will help you in case you ever make an error in your tax returns.

Mathematical Errors

For simple math errors and some uncomplicated omission errors here and there, the IRS advises the taxpayer not to file an amendment as it is not necessary. The IRS will make the basic corrections without getting back to you. Errors that need amendments are those that impact on ones tax liability.

Having said that, it is important to note that mathematical errors and other simple errors can trigger extra scrutiny on your form and so, you want to avoid such probability. Therefore, ensure that you counter check and do the math a second time to ensure that there are no such simple errors. Furthermore, with e-filing, small errors such as omissions and addition errors are eliminated, as the software does the additions automatically and reminds you of areas that you have not entered information. It also helps with other simple errors.

Other Significant Errors

For substantial errors (such as understated incomes or overstated deductions or credits), the IRS advises the taxpayer to file an amendment as early as possible. With the increased sophistication of the tax reviewing system, the IRS can now much more easily catch mistakes. Therefore, the chances of being identified and audited by the IRS because of such errors are higher now than they were before. The IRS system is able to compare and check off entries from corresponding taxpayers’ returns and so, if the amounts conflict, it may be a matter of time before your get an audit notice.

Filing an amendment to alert the IRS of an error may also get your tax penalties waved. The IRS waives penalties if the taxpayer is deemed to have been genuinely unaware of the liability (and it is not an issue of fraud or negligence).

To file an amendment, you need to fill out Form 1040X, “Amended Return Form” with the correct information.

Details at the Narrative Section of Amendment

The amendment Form 1040X has a narrative section that enables the taxpayer explain the reason of the error or the nature of the error. It is best for the taxpayer to provide as detailed information as possible so that the case will be clear to the person reviewing the form. Unclear corrections with scanty explanations can be a direct route to an IRS audit. Therefore, ensure that whoever gets a hold of the return will easily understand the error being corrected and the reasons for the error. Clarity at this section can also contribute to the IRS waiving any tax penalties for unpaid taxes.

State and Federal Corrections

One of the important notes for making a correction on the Form 1040X is to ensure that you make any relating state tax corrections. The Federal and State tax authorities do a lot of information sharing. The State Tax administrations usually get alerted to the corrections made on Federal taxes and therefore, if you do not file a corresponding amendment for the State taxes, you will be setting yourself up for an audit. Therefore, ensure that all related taxes are filed for a given error.

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New IRS Tax Reporting Procedures for Capital Gains on Stocks and Mutual Funds

July 29, 2011 By

In 2008, the Energy Improvements and Extension Act passed into law. Part of this law required mutual fund managers, stockbrokers, and other fund managers to maintain a client record that indicated the original purchase price of the stocks and other assets so as to automatically show the capital gains on these assets. The law was passed to ensure more convenient filing for capital gains, as shareholders were required to make capital gain calculations that were complex in some instances. Besides this taxpayer convenience, this reporting requirement was also passed to ensure that no taxpayer would defraud Uncle Sam by indicating wrong purchase prices or by making erroneous calculations. This in turn, was expected to reduce the tax gap due to unreported or erroneous capital gains from stocks and mutual funds. Though passed in 2008, the act was set to take effect from January 1, 2011 and only affected the shares that were bought from this date forward.

What this Means for Stockbrokers

For stockbrokers and mutual fund managers, this requirement means that they are now expected to invest in various infrastructures that would generate the required reports to be forwarded to the taxpayer as well as the IRS. They will be required to indicate the details of the purchasing prices, sales prices and the capital gains in the Form 1099B, which are sent to their clients. Many stockbrokers and mutual fund managers had already made adjustments to their 1099B statements by 2011 and you may have noted these changes in your Form 1099B, sent by your stockbroker as far back as 2009.

What this Means for the Investors

The taxpayer on the other hand, will now need to separate stocks and mutual fund units purchased before 2011 and those purchased after 2011. For the lots purchased before 2011, the taxpayer will need to manually calculate the capital gains as they did formerly and pay the respective IRS taxes. For stocks purchased after 2011, the 1099B received from your stockbroker will include all the information you need to file your returns without needing to refer to the documentation of stock purchases or make capital gain calculations.

For the Dividend Reinvestment Plan (DRP), the calculation of the capital gains is usually more complicated. In these plans, the dividends received from various stocks are reinvested into stocks from the same counter. The extra shares bought will need to be considered as capital gain. However, these calculations will only affect stocks purchased before 2011; as for those purchased after this date, the stockbroker will be required to make the capital gain calculations in their Form 1099B.

New Draft Form Released by the IRS

The IRS has already released a draft of the reporting form to be used by taxpayers in their tax returns. The draft Form 8949-Sales and Other Dispositions of Capital Assets has three sections. One section is for scheduling the assets that do not have 1099B, the second section for assets that have a 1099B but that do not include cost basis – those bought before 2011- while the last section is for asset that have a 1099B that has the cost basis – those bought after 2011. The totals of the form 8949 will then be carried to Schedule D of the tax return Form 1040. If you have assets that fall in different sections of the Form 8949, you will have to fill out a different form 8949 for the assets that fall in a similar section. You may therefore need to fill out 2 or 3 form 8949s, depending on the type of assets sold and the date of purchase of these assets. However, the totals from these forms will all be forwarded to the Schedule D of your tax return form.

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IRS Tax Implications on Dependents

July 26, 2011 By


Children and other dependents can choose to either have their guardians or parents file a return on their behalf or file a tax return for themselves. However, there are various rules that apply to the taxation of dependents. Some of these rules are provided below:

  • Claims on Personal Exemptions – In 2010, the personal exemption for all taxpayers was $3,650.00. However, dependents cannot claim personal exemptions on their tax return. Instead, their parents or guardian claim the exemptions on their tax returns on behalf of their dependents.
  • Age Limit for Dependent – There is no age limit to being a dependent – there is no bottom or top limit. A child can file a return as a dependents as early as possible and people even beyond the age of 18 can continue to be dependents in qualifying circumstances.
  • Earned Income Cap – If a dependent’s income is only comprised of earned income, they are expected to file a return if the amount is more than $5,700.00. However, if they had withheld income and received W2 forms, it may be in their interest to file a return as they may be eligible for various tax breaks. Earned income includes income made from personal labor such as wages, salaries, tips, and fees and commission earned from services provided.
  • Unearned Income Cap – Unearned income on the other hand, are incomes that are made without providing personal labor. This includes incomes such as dividends, capital gains, interest, and distribution from a trust. If a child or dependent received unearned income above $950.00, they are expected to file a tax return.
  • Cap on Income Mix – If a child or dependent has both earned and unearned incomes, they will be expected to file a return if their total income is more than $950.00 or if their earned income is at least $5,400.00 and the unearned income is more than $300.00, whichever is higher.
  • Circumstances that Dependent Must file return – There are circumstances in which a dependent is required to file a return, even if their income is below the aforementioned minimum incomes. These circumstances include when the dependent owes taxes for Social Security and Medicare. If the dependent receives any Earned Income Credit paid in advance, they will also file a return, regardless of one’s incomes. Dependents who earn more than $108.00 from religious organizations that do not withhold Medicare and Social Security and dependents that make more than $400.00 from self employment are also required to file tax returns.
  • Tax Credits for Dependents – A child or dependent can claim various tax credits, including Making Work Pay tax credit available in the 2011 tax year and education related tax credits and deductions.
  • Standard Deductions for Dependents – Dependents who choose to file their own returns can claim standard IRS tax deductions to whichever has the higher value: between $950.00 or earned income plus $300.00, to a cap of $5,700.00.
  • Children’s Tax Returns – Children can file their own tax returns. However, any penalties and audits will be addressed to the child. If the child is very young, the IRS expects that the guardian provides his or her signature next to that of the child and indicate that they are the parent or guardian. This way, in case of any recourse, the parent can take responsibility. When children file their own taxes, they get an early start to knowing about taxation and personal financing.

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