Legacy Tax & Resolution Services

A Breakdown of the Proposed IRS 1040

Article Highlights: The New Draft 1040 Form  Comparing the Old and New 1040 Forms  The Same Two-Page Length  Six Additional Schedules  Other Income  Adjustments to Income  Additional Taxes  Nonrefundable Credits  Other Taxes  Other Payments and Refundable Credits  Foreign Addresses and Third-Party Designees  New Pass-Through Deduction  Remember the IRS’s promise about being able to file your […]

133,000 Injured Veterans Entitled to Tax Refunds

Article Highlights: Combat-Injured Veterans Tax Fairness Act  Disability Severance Payments  Department of Defense Notice  Standard Claim Amount  Filing a Claim  Lack of Documentation As a result of the 2016 Combat-Injured Veterans Tax Fairness Act, more than 133,000 injured veterans may qualify for a federal tax refund. The minimum refund is estimated at $1,750, meaning the […]

States Sue U.S. to Void $10,000 Cap on State and Local Tax Deduction

Article Highlights: Four States Sue Federal Government  High-Tax States  Challenging the $10,000 Itemized Deduction for State and Local Taxes  Charitable Deduction Work-Around  Substance over Form  Proposed IRS Regulations to Counter Work-Arounds  Taxpayers Should Exercise Caution  Four states – New York, Connecticut, Maryland and New Jersey – have sued the federal government to void the tax-reform […]

E-filing Your Tax Returns

Basics of E-Filing When e-filing (electronic filing) was first introduced, only the less complicated tax returns qualified. This led to the general public’s perception that e-filing was for short forms with refunds. Since then, e-filing has matured to the point that even the most complicated returns can be electronically filed. It also offers the following […]

Do You Need to Renew Your ITIN?

Article Highlights: Over 2 Million ITINs Require Renewal  Failure to Renew Can Affect Tax Filings and Refunds in 2019 W-7  Family Renewal Option  Three Ways to Renew  Avoiding Common Mistakes  The IRS has announced that more than 2 million Individual Taxpayer Identification Numbers (ITINs) are set to expire at the end of 2018. An ITIN […]

Avoid Becoming a Victim of Identity Theft

On December 22, 2017, The Tax Cuts and Jobs Act was signed into law. The information in this article predates the tax reform legislation and may not apply to tax returns starting in the 2018 tax year. You may wish to speak to your tax advisor about the latest tax law. This publication is provided […]

Tax Reform Eases the Alternative Minimum Tax – But It’s Still There

Article Highlights: What Is AMT?  AMT Triggers  Medical Deductions  Deduction for Taxes Paid  Home Mortgage Interest  Miscellaneous Itemized Deductions  Personal Exemptions  Standard Deduction  Incentive Stock Options  Although Congress has been promising to repeal the alternative minimum tax (AMT), they failed to do that when they passed tax reform in 2017. Instead, they lessened the effects […]

Tax Reform 2.0 Is in the Works

Article Highlights: Tax Reform 2.0  House Ways and Means Committee  Talking Points  Prognosis  The dust has not yet settled from the Tax Cuts and Jobs Act (TCJA), passed into law in December 2017, and the House Ways and Means Committee is already considering another round of tax changes. The committee chair, Kevin Brady, Republican from […]

Kiddie Tax No Longer Based on Parents’ Tax Rate

Article Highlights: Parents Attempting to Shift Income to Children  Kiddie Tax  Tax Reform Changes  Tax on Child’s Unearned Income  Tax on Child’s Earned Income  Some years back, it was not uncommon for parents to put their investments in their dependent children’s names to take advantage of their children’s lower tax rates. Although the Uniform Gift […]

SALT Deduction – Battle Lines Have Been Set and Swords Have Been Drawn

Article Highlights: SALT Tax Limits  State Work-arounds  Converting Tax Deductions to Charitable Contributions  IRS Regulations  Taxpayer Beware  Tax reform has limited the federal itemized deduction for state income and local government taxes (including property taxes), collectively referred to as the SALT deduction, to $10,000 a year. This set off a firestorm of protests from the […]