tag:blogger.com,1999:blog-50630369190941736392024-02-19T09:02:40.730-05:00Accu-Tax of Maryville/Alcoa"We Make Tax Time Less Stressful"Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.comBlogger343125tag:blogger.com,1999:blog-5063036919094173639.post-58926600439912277492018-11-14T12:18:00.002-05:002018-11-14T12:18:40.287-05:00Not too early: Here are steps taxpayers can take now to get ready to file their taxes in 2019<div align="center" id="yui_3_16_0_ym19_1_1542215571410_6380">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4JRl-cgjtFCunOykW4Knke7HHleSZov8uDV1CTsgC54r-w96DNms80fJabKfM9UlLd2hd9AGeJQjkUI4Wg3a_6DZQvsCnzDdazpksjaHmAx8ogAg9XzJDqu1d03PAfIM00GW0hp50bgM/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="181" data-original-width="271" height="133" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4JRl-cgjtFCunOykW4Knke7HHleSZov8uDV1CTsgC54r-w96DNms80fJabKfM9UlLd2hd9AGeJQjkUI4Wg3a_6DZQvsCnzDdazpksjaHmAx8ogAg9XzJDqu1d03PAfIM00GW0hp50bgM/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1542215571410_6387">
The IRS reminds taxpayers
there are steps they can take now to make sure their tax filing
experience goes smoothly next year. Taking these steps will also help
them avoid surprises when they file next year.</div>
To help get people the information they need, the IRS just updated a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgxMTEzLjk3NTQ5MTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MTExMy45NzU0OTE0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjE2MTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes" rel="nofollow" target="_blank" title="">special page</a> on IRS.gov with steps to take now for the 2019 tax filing season.<br />
<div id="yui_3_16_0_ym19_1_1542215571410_6388">
<b>Check withholding – do a Paycheck Checkup soon</b><br />Since
employees typically only have one or two pay dates left this year,
checking withholding soon is especially important. Because of the many
changes in the tax law, refunds may be different than prior years for
some taxpayers. Some may even owe an unexpected tax bill when they file
their 2018 tax return next year. To avoid these kind of surprises,
taxpayers should do a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgxMTEzLjk3NTQ5MTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MTExMy45NzU0OTE0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjE2MTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/individuals/irs-withholding-calculator" rel="nofollow" target="_blank" title="">Paycheck Checkup</a> to help them decide if they need to adjust their withholding or make estimated or more tax payments now. </div>
<div id="yui_3_16_0_ym19_1_1542215571410_6389">
<b>Gather documents</b><br />The
IRS urges all taxpayers to file a complete and accurate tax return by
making sure they have all the needed documents before they file their
return. This includes their 2017 tax return and:</div>
<ul id="yui_3_16_0_ym19_1_1542215571410_6391">
<li id="yui_3_16_0_ym19_1_1542215571410_6390">Year-end Forms W-2 from employers,</li>
<li>Forms 1099 from banks and other payers and</li>
<li>Forms 1095-A from the Marketplace for those claiming the premium tax credit.</li>
</ul>
Taxpayers should confirm that each employer, bank or other payer has a
current mailing address or email address. Typically, these forms start
arriving by mail – or are available online – in January. Check them over
carefully, and if any of the information shown is inaccurate, the
taxpayer should contact the payer right away for a correction.<br />
<div id="yui_3_16_0_ym19_1_1542215571410_6392">
Taxpayers should keep a
copy of any filed tax return and all supporting documents for at least
three years. Also, taxpayers using a software product for the first time
may need the adjusted gross income amount from their 2017 return to
properly <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgxMTEzLjk3NTQ5MTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MTExMy45NzU0OTE0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjE2MTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/individuals/electronic-filing-pin-request" rel="nofollow" target="_blank" title="">e-file their 2018 return</a>.</div>
<div id="yui_3_16_0_ym19_1_1542215571410_6393">
<b>Choose e-file and direct deposit for a faster refund</b><br />Electronically
filing a tax return is the most accurate way to prepare and file.
Errors delay refunds, and the easiest way to avoid them is <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgxMTEzLjk3NTQ5MTQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MTExMy45NzU0OTE0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjE2MTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/filing/e-file-options" id="yui_3_16_0_ym19_1_1542215571410_6394" rel="nofollow" target="_blank" title="">to e-file</a>.
Using tax professional is the best and simplest way to file a
complete and accurate tax return. Combining direct deposit with
electronic filing is the fastest way for a taxpayer to get their refund.
With direct deposit, a refund goes directly into a taxpayer’s bank
account. They don’t need to worry about a lost, stolen or undeliverable
refund check.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-56681023686221640552018-08-29T13:41:00.001-04:002018-08-29T13:41:11.932-04:00Five things for extension filers to remember<hr id="yui_3_16_0_ym19_1_1535563923403_5499" />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgbZ6nIfnsiHAmS6ls4SD4T10z60occ3EQbVCCfNYHsjLUOj5eQ5mMkWA1yhg28GeQHdOG6IFtM_dJwsyGCW_xXOea1ur8dFxX6e1K7GLaLtz45odUS-J79gnL6-8kS4iBY2Eq_IQ2q92I/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="388" data-original-width="582" height="133" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgbZ6nIfnsiHAmS6ls4SD4T10z60occ3EQbVCCfNYHsjLUOj5eQ5mMkWA1yhg28GeQHdOG6IFtM_dJwsyGCW_xXOea1ur8dFxX6e1K7GLaLtz45odUS-J79gnL6-8kS4iBY2Eq_IQ2q92I/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1535563923403_5452">
Oct. 15 is almost here, and
it’s the last day to file for most people who requested an automatic
six-month extension for their 2017 tax returns. These taxpayers should
remember that they can file any time before Oct. 15 if they have all
their required tax documents. They can also pay their tax bill in full,
or make a partial payment, anytime, by visiting <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/payments" rel="nofollow" target="_blank">IRS.gov/payments</a>.</div>
<div id="yui_3_16_0_ym19_1_1535563923403_5460">
As extension filers prepare to file, here are some things they should know:</div>
<br /><ul id="yui_3_16_0_ym19_1_1535563923403_5462">
<li id="yui_3_16_0_ym19_1_1535563923403_5461">
<strong>A refund may be waiting</strong>. Anyone due a refund should
file as soon as possible to get their money. The sooner someone files,
the sooner they’ll get it. Don’t forget to use <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" rel="nofollow" target="_blank">Direct Deposit</a>.
It is the best and fastest way for taxpayers to get their tax refund
electronically deposited for free into their financial account.<br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1535563923403_5464">
<strong>They should consider IRS Direct Pay</strong>. Taxpayers who owe taxes can pay them with <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/payments/direct-pay" rel="nofollow" target="_blank">IRS Direct Pay</a>.
It’s the simple, quick and free way to pay from a checking or savings
account. Taxpayers can just click on the ‘Pay’ at IRS.gov.<br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1535563923403_5466">
<strong id="yui_3_16_0_ym19_1_1535563923403_5465">Here’s what taxpayers should do about a missed deadline</strong>.
Anyone who did not request an extension by this year’s April 17
deadline should file and pay as soon as possible. This will stop
additional interest and penalties from adding up. IRS Direct Pay offers a
free, secure and easy way to pay taxes directly from a checking or
savings account. There is no penalty for filing a late return for people
who are due a refund.<br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1535563923403_5468">
<strong id="yui_3_16_0_ym19_1_1535563923403_5467">Taxpayers should remember the Oct. 15 Deadline</strong>.
Taxpayers who aren’t ready to file yet should remember to file by Oct.
15 to avoid a failure-to-file penalty. Taxpayers who owe and can’t pay
their balance in full should pay as much as they can to reduce interest
and penalties for late payment. They can use the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/payments/online-payment-agreement-application" id="yui_3_16_0_ym19_1_1535563923403_5469" rel="nofollow" target="_blank">Online Payment Agreement</a>
tool to apply for more time to pay or set up an installment agreement.
In most cases, the failure-to-file penalty is 10 times more than the
failure-to-pay penalty.<br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1535563923403_5475">
<strong id="yui_3_16_0_ym19_1_1535563923403_5486">More Time for the Military</strong>. <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/newsroom/extension-of-deadlines-combat-zone-service" rel="nofollow" target="_blank">Members of the military and others</a> serving in a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODI5Ljk0MjA0MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgyOS45NDIwNDMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjA0MDEzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/newsroom/combat-zones" id="yui_3_16_0_ym19_1_1535563923403_5485" rel="nofollow" target="_blank">combat zone get more time to file</a>.
These taxpayers typically have until at least 180 days after they leave
the combat zone to both file returns and pay any taxes due.</li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-57824199436253119962018-08-16T11:53:00.001-04:002018-08-16T11:53:44.127-04:00Taxpayers with children, other dependents should check withholding ASAP<hr />
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpBZ1mEIv3VM37_k4gtHkERfHFLcE4gRKQQcRN7L_4PZ0U0xHKuLHeLac6m8nDCOngxM5sUAG6J2sctl5jQjRRfeiy32Nl9nFnpVcDa8pqNSRQzWCvndiWkpArBGRyUapAds81gKLQ0nA/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="173" data-original-width="345" height="100" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpBZ1mEIv3VM37_k4gtHkERfHFLcE4gRKQQcRN7L_4PZ0U0xHKuLHeLac6m8nDCOngxM5sUAG6J2sctl5jQjRRfeiy32Nl9nFnpVcDa8pqNSRQzWCvndiWkpArBGRyUapAds81gKLQ0nA/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1534434373112_6559">
Taxpayers who have children and other dependents should use the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/irs-withholding-calculator" id="yui_3_16_0_ym19_1_1534434373112_6581" rel="nofollow" target="_blank">Withholding Calculator</a> on IRS.gov to perform a “paycheck checkup.” <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/newsroom/tax-reform-tax-tips" id="yui_3_16_0_ym19_1_1534434373112_6560" rel="nofollow" target="_blank">The Tax Cuts and Jobs Act</a>, which was passed late last year, includes changes that will affect 2018 tax returns that people will file in 2019. <br /><br />Doing
a checkup ASAP will help taxpayers determine if they need to adjust
their withholding on their paychecks. The earlier they do this, the
better. The sooner someone checks it, the more time there is for
withholding to take place evenly during the rest of the year. Waiting
until later in the year means there are fewer pay periods to make the
tax changes.<br /><br />The new law made changes to the child tax credit and
personal exemptions. Taxpayers should do a “paycheck checkup” to
determine if the tax law changes could affect their tax situation this
year. Here is an overview of the changes to the law that could affect
the withholding of parents and caretakers:</div>
<b>Child tax credit</b><br />
<ul>
<li>The maximum child tax credit increased from $1,000 to $2,000 per qualifying child.</li>
<li>Taxpayers whose income was too high to benefit from the Child Tax Credit in prior years may now find they qualify.</li>
<li>The credit now phases out at $400,000 for couples and $200,000 for
singles, compared with 2017 amounts of $110,000 for couples and $75,000
for singles.</li>
</ul>
<b>Additional child tax credit</b><br />
<ul id="yui_3_16_0_ym19_1_1534434373112_6604">
<li id="yui_3_16_0_ym19_1_1534434373112_6603">The maximum additional child tax credit increased from $1,000 to $1,400.</li>
<li>The ACTC is a refundable credit for taxpayers who owe little or no federal income tax. </li>
</ul>
<b>Credit for other dependents</b><br />
<ul id="yui_3_16_0_ym19_1_1534434373112_6602">
<li>There’s a new $500 credit that can benefit taxpayers who support other dependents.</li>
<li>The taxpayer will claim the credit when filing a tax return.</li>
<li id="yui_3_16_0_ym19_1_1534434373112_6601">For purposes of this new
credit, other dependents include qualifying children or qualifying
relatives, such as a college student or an elderly parent.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1534434373112_6600">
<b id="yui_3_16_0_ym19_1_1534434373112_6599">Personal exemption</b></div>
<ul id="yui_3_16_0_ym19_1_1534434373112_6598">
<li id="yui_3_16_0_ym19_1_1534434373112_6597">The new law removes the personal exemption that taxpayers formerly claimed for themself, their spouse and dependents.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1534434373112_6596">
The Withholding Calculator
allows taxpayers to enter their expected 2018 income, deductions,
adjustments and credits – including the child tax credit. Users can
click on definitions in the calculator for help in figuring out who
qualifies for these expanded credits. </div>
<div id="yui_3_16_0_ym19_1_1534434373112_6595">
For information about how to use the calculator and how to change withholding, taxpayers can check out the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/newsroom/tax-reform-tax-tips" rel="nofollow" target="_blank">IRS Tax Reform Tax Tips</a> on IRS.gov.<br /><br />Taxpayers
may also need to determine if they should make adjustments to their
state or local withholding. They can contact their <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&http://www.taxadmin.org/state-tax-agencies" rel="nofollow" target="_blank">state's department of revenue</a> to learn more.</div>
<div id="yui_3_16_0_ym19_1_1534434373112_6586">
<b id="yui_3_16_0_ym19_1_1534434373112_6594">More information</b>:<br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/newsroom/withholding-calculator-frequently-asked-questions" id="yui_3_16_0_ym19_1_1534434373112_6593" rel="nofollow" target="_blank">Withholding Calculator Frequently Asked Questions</a><br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/payments/tax-withholding" rel="nofollow" target="_blank">Tax Withholding</a><br /><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwODE2LjkzNzQwMDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDgxNi45Mzc0MDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxODQ5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/newsroom/tax-reform" id="yui_3_16_0_ym19_1_1534434373112_6592" rel="nofollow" target="_blank">Tax Reform page on IRS.gov</a></div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-29627651028878310452018-06-28T09:51:00.002-04:002018-06-28T09:51:54.222-04:00If / Then Scenarios for Taxpayers Who Get Phished<hr id="yui_3_16_0_1_1530192919977_32448" />
<div align="center" id="yui_3_16_0_1_1530192919977_32451">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBPl2R8_Ro0wwCpUB1qCvg61ZmvURWoaDsNbE9omlJy4HH0J7qaA2IXPSx9AlkVPz9PkZJ_ma9l2u5bBIzICxBz1LveS5tKHl1ywZaOmK5HpfOeGxve-vMXNuPN730ZidID1sMRzEcPgI/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="300" data-original-width="300" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjBPl2R8_Ro0wwCpUB1qCvg61ZmvURWoaDsNbE9omlJy4HH0J7qaA2IXPSx9AlkVPz9PkZJ_ma9l2u5bBIzICxBz1LveS5tKHl1ywZaOmK5HpfOeGxve-vMXNuPN730ZidID1sMRzEcPgI/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_1_1530192919977_32455">
The IRS reminds taxpayers that
the agency does not initiate contact with taxpayers by email or text
messages to request personal or financial information. This includes
requests for PIN numbers, passwords or similar information for credit
cards, banks and other financial accounts.</div>
<div id="yui_3_16_0_1_1530192919977_32459">
This is important for everyone
to remember because thieves often pose as the IRS to get taxpayers to
turn over personal information in a scam called phishing. Phishing is
typically carried out through unsolicited emails or websites.</div>
<div id="yui_3_16_0_1_1530192919977_32456">
Here’s what a taxpayer should do if they see a suspicious communication from the IRS:</div>
<ul id="yui_3_16_0_1_1530192919977_32461">
<li id="yui_3_16_0_1_1530192919977_32460">Email<br />If Someone receives an email claiming to be from the IRS that contains a request for personal information… <br />Then the recipient should:</li>
</ul>
<ol id="yui_3_16_0_1_1530192919977_32465">
<li id="yui_3_16_0_1_1530192919977_32464">Not reply.</li>
<li id="yui_3_16_0_1_1530192919977_32466">Not open any attachments. They can contain malicious code that may infect a computer or mobile phone.</li>
<li id="yui_3_16_0_1_1530192919977_32467">Not click on any links.</li>
<li id="yui_3_16_0_1_1530192919977_32468">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjI2LjkxNjk5MjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYyNi45MTY5OTIwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkzMjkyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/privacy-disclosure/how-to-forward-the-header-of-a-phishing-email" id="yui_3_16_0_1_1530192919977_32469" rel="nofollow" target="_blank">Forward</a> the email as-is to the IRS at <a href="mailto:phishing@irs.gov" rel="nofollow" target="_blank">phishing@irs.gov</a>.</li>
<li id="yui_3_16_0_1_1530192919977_32470">Delete the original email.</li>
</ol>
<ul id="yui_3_16_0_1_1530192919977_32472">
<li id="yui_3_16_0_1_1530192919977_32471">Website<br />If someone discovers a website that claims to be the IRS but the user suspects it is bogus…<br />Then they should:</li>
</ul>
<ol id="yui_3_16_0_1_1530192919977_32474">
<li id="yui_3_16_0_1_1530192919977_32473">Send an email with the URL of the suspicious site to <a href="mailto:phishing@irs.gov" id="yui_3_16_0_1_1530192919977_32475" rel="nofollow" target="_blank">phishing@irs.gov</a>.</li>
<li id="yui_3_16_0_1_1530192919977_32476">Include a subject line of “suspicious website.”</li>
</ol>
<ul id="yui_3_16_0_1_1530192919977_32478">
<li id="yui_3_16_0_1_1530192919977_32477">Text Message<br />If someone receives an unsolicited text message claiming to be from the IRS…<br />Then the recipient should:</li>
</ul>
<ol id="yui_3_16_0_1_1530192919977_32480">
<li id="yui_3_16_0_1_1530192919977_32479">Not reply.</li>
<li id="yui_3_16_0_1_1530192919977_32483">Not open any attachments.</li>
<li id="yui_3_16_0_1_1530192919977_32481">Not click on any links.</li>
<li id="yui_3_16_0_1_1530192919977_32482">Forward the text as-is to the IRS at 202-552-1226. Standard text messaging rates apply.</li>
<li id="yui_3_16_0_1_1530192919977_32484">If possible, in a separate text, forward the originating number to the agency at 202-552-1226.</li>
<li id="yui_3_16_0_1_1530192919977_32485">Delete the original text.</li>
</ol>
<div id="yui_3_16_0_1_1530192919977_32486">
If someone clicks on a link in a phishing email or text, or on a site they believe is bogus, they can visit the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjI2LjkxNjk5MjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYyNi45MTY5OTIwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkzMjkyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/identity-theft-fraud-scams" id="yui_3_16_0_1_1530192919977_32487" rel="nofollow" target="_blank">identity protection</a> page for more information on steps to take to protect their information.</div>
<div id="yui_3_16_0_1_1530192919977_32488">
Share this tip on social media -- #IRSTaxTip: If / Then Scenarios for Taxpayers Who Get Phished <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjI2LjkxNjk5MjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYyNi45MTY5OTIwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkzMjkyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://go.usa.gov/xUq7V" id="yui_3_16_0_1_1530192919977_32489" rel="nofollow" target="_blank">https://go.usa.gov/xUq7V</a></div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-42328858432145356002018-06-07T13:32:00.001-04:002018-06-07T13:32:31.581-04:00With hurricane season underway, IRS warns of scams related to natural disasters<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqgaF23ftYalFuKZaEmMopNaUqVwC7opdn_1TqYbXPzNU-dJf3LI8XpUe-Mxh4_g16jsFOQ_EagD195SBtaj11_hfRTAYLXoDcxayrCg7-THd3amVZHOAOpwNsgkSyumq9LYyQ0RLxJbk/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="300" data-original-width="300" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqgaF23ftYalFuKZaEmMopNaUqVwC7opdn_1TqYbXPzNU-dJf3LI8XpUe-Mxh4_g16jsFOQ_EagD195SBtaj11_hfRTAYLXoDcxayrCg7-THd3amVZHOAOpwNsgkSyumq9LYyQ0RLxJbk/s200/tax.jpg" width="200" /></a></div>
<div align="center" id="yui_3_16_0_ym19_1_1528392547795_2631">
<span id="yui_3_16_0_ym19_1_1528392547795_2630" style="font-size: large;"><strong id="yui_3_16_0_ym19_1_1528392547795_2629"><br /></strong></span></div>
<div id="yui_3_16_0_ym19_1_1528392547795_2632">
WASHINGTON ― With hurricane
season underway, the Internal Revenue Service is reminding taxpayers
that criminals and scammers often try to take advantage of the
generosity of taxpayers who want to help victims of major disasters.</div>
<div id="yui_3_16_0_ym19_1_1528392547795_2639">
Hurricane season runs June 1
to Nov. 30, and taxpayers need to be vigilant of scams that will
undoubtedly pop up when and if a hurricane occurs during that time.</div>
<div id="yui_3_16_0_ym19_1_1528392547795_2640">
Fraudulent schemes normally
start with unsolicited contact by telephone, social media, e-mail or
in-person using a variety of tactics.</div>
<ul id="yui_3_16_0_ym19_1_1528392547795_2634">
<li id="yui_3_16_0_ym19_1_1528392547795_2633">Some impersonate charities to get money or private information from well-intentioned taxpayers. <br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1528392547795_2641">Bogus websites use names
similar to legitimate charities to trick people to send money or provide
personal financial information. <br /><br />
</li>
<li id="yui_3_16_0_ym19_1_1528392547795_2642">They even claim to be working for or on behalf of the IRS to help victims file casualty loss claims and get tax refunds. <br /><br />
</li>
<li>Others operate bogus charities and solicit money or financial information by telephone or email.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1528392547795_2643">
<b>Help for disaster victims</b></div>
<div id="yui_3_16_0_ym19_1_1528392547795_2644">
Disaster victims can call
the IRS toll-free disaster assistance telephone number (866-562-5227).
Phone assistors will answer questions about tax relief or
disaster-related tax issues. Details on available relief can be found on
the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjA3LjkwODYxODkxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYwNy45MDg2MTg5MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkwMDYwJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/newsroom/tax-relief-in-disaster-situations" rel="nofollow" target="_blank">disaster relief</a> page on IRS.gov.</div>
<b>Donate to real charities</b><br />
<div id="yui_3_16_0_ym19_1_1528392547795_2645">
To help taxpayers donate to legitimate charities, the IRS website, IRS.gov, has a search feature, <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjA3LjkwODYxODkxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYwNy45MDg2MTg5MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkwMDYwJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/charities-non-profits/tax-exempt-organization-search" rel="nofollow" target="_blank">Tax Exempt Organization Search</a>, that helps users find or verify qualified charities. Donations to these charities may be tax-deductible.</div>
<ul>
<li>Contribute by check or credit card, never give or send cash, to have a record of the tax-deductible donation.<br /><br />
</li>
<li>Don’t give out personal financial information — such as Social
Security numbers or credit card and bank account numbers and passwords —
to anyone who solicits a contribution.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1528392547795_2649">
Taxpayers suspecting fraud by email should visit IRS.gov and search for the keywords “<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwNjA3LjkwODYxODkxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDYwNy45MDg2MTg5MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTkwMDYwJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/privacy-disclosure/report-phishing" rel="nofollow" target="_blank">Report Phishing</a>.” More information about tax scams and schemes may be found at IRS.gov using the keywords “scams and schemes.”</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-18326155299655746552018-03-09T10:50:00.001-05:002018-03-09T10:50:25.648-05:00IRS: Refunds worth $1.1 billion waiting to be claimed by those who have not filed 2014 federal income tax returns
<hr id="yui_3_16_0_ym19_1_1520610082330_15127" />
<div id="yui_3_16_0_ym19_1_1520610082330_15117" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1520610082330_15116" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1520610082330_15115"></strong></span></div>
<div id="yui_3_16_0_ym19_1_1520610082330_15842">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhDwmqet0eWOv14h776Y2BIXLd1UHothMPusSmGsT9cxHmc_YXjl-IjPKIXQIrVTk1lQ7axK03yw9vaVhrDwFouyICFTl4e8QOY6iWK7l3SAPvPXZgrYUnMQ-EZjI1w16Wvk_qINEZOmrQ/s1600/TAX.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="151" data-original-width="205" height="147" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhDwmqet0eWOv14h776Y2BIXLd1UHothMPusSmGsT9cxHmc_YXjl-IjPKIXQIrVTk1lQ7axK03yw9vaVhrDwFouyICFTl4e8QOY6iWK7l3SAPvPXZgrYUnMQ-EZjI1w16Wvk_qINEZOmrQ/s200/TAX.jpg" width="200" /></a>WASHINGTON ―Unclaimed
federal income tax refunds totaling about $1.1 billion may be waiting
for an estimated 1 million taxpayers who did not file a 2014 federal
income tax return, according to the Internal Revenue Service.</div>
To collect the money, these taxpayers must file their 2014 tax return
with the IRS no later than this year's tax deadline, Tuesday, April 17.<br />
<div id="yui_3_16_0_ym19_1_1520610082330_15841">
"We’re trying to connect a
million people with their share of $1.1 billion in unclaimed refunds
for 2014,” said Acting IRS Commissioner David Kautter. “Time is running
out for people who haven’t filed tax returns to claim their refunds.
Students, part-time workers and many others may have overlooked filing
for 2014. And there’s no penalty for filing a late return if you’re due a
refund.”</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15840">
The IRS estimates the
midpoint for the potential refunds for 2014 to be $847; half of the
refunds are more than $847 and half are less.</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15839">
In cases where a federal
income tax return was not filed, the law provides most taxpayers with a
three-year window of opportunity for claiming a tax refund. If they do
not file a tax return within three years, the money becomes the property
of the U.S. Treasury. For 2014 tax returns, the window closes April 17,
2018. The law requires taxpayers to properly address, mail and ensure
the tax return is postmarked by that date.</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15838">
The IRS reminds taxpayers
seeking a 2014 tax refund that their checks may be held if they have not
filed tax returns for 2015 and 2016. In addition, the refund will be
applied to any amounts still owed to the IRS or a state tax agency and
may be used to offset unpaid child support or past due federal debts,
such as student loans.</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15837">
By failing to file a tax
return, people stand to lose more than just their refund of taxes
withheld or paid during 2014. Many low- and moderate-income workers may
be eligible for the Earned Income Tax Credit (EITC). For 2014, the
credit was worth as much as $6,143. The EITC helps individuals and
families whose incomes are below certain thresholds. The thresholds for
2014 were:</div>
<ul id="yui_3_16_0_ym19_1_1520610082330_15132">
<li id="yui_3_16_0_ym19_1_1520610082330_15836">$46,997 ($52,427 if married filing jointly) for those with three or more qualifying children;</li>
<li>$43,756 ($49,186 if married filing jointly) for people with two qualifying children;</li>
<li id="yui_3_16_0_ym19_1_1520610082330_15835">$38,511 ($43,941 if married filing jointly) for those with one qualifying child, and;</li>
<li id="yui_3_16_0_ym19_1_1520610082330_15131">$14,590 ($20,020 if married filing jointly) for people without qualifying children.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1520610082330_15130">
Current and prior year tax forms (such as the tax year 2014 Form 1040, 1040A and 1040EZ) and instructions are available on the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMzA4Ljg2NjMzOTgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDMwOC44NjYzMzk4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTc2MTA5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/forms-instructions" id="yui_3_16_0_ym19_1_1520610082330_15133" rel="nofollow" target="_blank">IRS.gov Forms and Publications</a> page or by calling toll-free 800-TAX-FORM (800-829-3676).</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15129">
Taxpayers who are missing
Forms W-2, 1098, 1099 or 5498 for the years 2014, 2015 or 2016 should
request copies from their employer, bank or other payer. Taxpayers who
are unable to get missing forms from their employer or other payer can
order a free wage and income transcript at IRS.gov using the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMzA4Ljg2NjMzOTgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDMwOC44NjYzMzk4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTc2MTA5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/get-transcript" rel="nofollow" target="_blank">Get Transcript Online tool</a>.
Alternatively, they can file Form 4506-T to request a wage and income
transcript. A wage and income transcript shows data from information
returns received by the IRS, such as Forms W-2, 1099, 1098, Form 5498,
and IRA contribution Information. Taxpayers can use the information on
the transcript to file their tax return.</div>
<div id="yui_3_16_0_ym19_1_1520610082330_15136">
<strong id="yui_3_16_0_ym19_1_1520610082330_15135"><span id="yui_3_16_0_ym19_1_1520610082330_15134" style="font-family: 'Arial', sans-serif; font-size: 11pt;">State-by-state estimates of individuals who may be due 2014 income tax refunds </span></strong></div>
<table border="1" cellpadding="0" cellspacing="0" id="yui_3_16_0_ym19_1_1520610082330_15141" style="border-collapse: collapse; border: currentColor; margin: auto auto auto 0.1in;">
<tbody id="yui_3_16_0_ym19_1_1520610082330_15140">
<tr id="yui_3_16_0_ym19_1_1520610082330_15139" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15834" nowrap="nowrap" style="background-color: transparent; border: 1pt solid windowtext; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">State or District</span></strong></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: windowtext windowtext windowtext #000000; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Estimated</span></strong></div>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Number of</span></strong></div>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Individuals</span></strong></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: windowtext windowtext windowtext #000000; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Median</span></strong></div>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Potential</span></strong></div>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Refund</span></strong></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15138" nowrap="nowrap" style="background-color: transparent; border-color: windowtext windowtext windowtext #000000; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Total</span></strong></div>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15137" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Potential</span></strong></div>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<strong><span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Refunds*</span></strong></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15144" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Alabama</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">17,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$836</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15143" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15142" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$18,302,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Alaska</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">4,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$898</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$5,263,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Arizona</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">23,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$750</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$23,496,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Arkansas</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">9,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$808</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$9,726,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15147" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15833" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15832" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">California</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">93,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$785</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15146" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15145" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$95,745,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Colorado</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">20,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$796</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$20,887,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15150" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Connecticut</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">11,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$934</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15149" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15148" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$12,740,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Delaware</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">4,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$883</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$4,378,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15831" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15830" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15829" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15828" style="font-family: 'Arial', sans-serif; font-size: 11pt;">District of Columbia</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">3,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$850</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,237,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Florida</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">69,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$865</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$74,040,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Georgia</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">34,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$772</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$35,006,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15153" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Hawaii</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">6,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$898</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15152" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15151" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$6,830,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15156" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15827" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15826" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Idaho</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">4,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$723</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15155" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15154" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$4,376,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Illinois</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">39,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$895</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$43,600,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Indiana</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">22,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$878</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$24,353,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15159" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Iowa</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">10,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$885</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15158" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15157" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$11,083,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Kansas</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">11,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$852</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$11,645,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15162" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15825" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15824" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Kentucky</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">13,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$848</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15161" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15160" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$14,035,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15165" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Louisiana</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">19,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$846</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15164" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15163" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$21,700,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Maine</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">4,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$804</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,941,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Maryland</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">21,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$853</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$23,773,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15168" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15823" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15822" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15821" style="font-family: 'Arial', sans-serif; font-size: 11pt;">Massachusetts</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">22,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$935</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15167" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15166" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$26,018,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Michigan</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">34,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$845</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$36,505,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15171" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Minnesota</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">15,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$785</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15170" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15169" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$15,832,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15174" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Mississippi</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">10,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$777</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15173" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15172" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$10,291,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15820" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15819" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15818" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Missouri</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">23,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$797</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$23,212,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15817" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15816" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15815" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Montana</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">3,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$808</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,617,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Nebraska</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">5,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$806</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$5,629,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15177" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Nevada</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">12,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$831</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15176" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15175" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$12,663,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15180" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15814" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15813" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15812" style="font-family: 'Arial', sans-serif; font-size: 11pt;">New Hampshire</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">4,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$917</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15179" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15178" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$5,169,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">New Jersey</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">28,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$928</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$32,452,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">New Mexico</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">7,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$831</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$8,472,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">New York</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">53,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$913</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$60,135,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15183" style="min-height: 13.6pt;">
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">North Carolina</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">30,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$791</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15182" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15181" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$30,659,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15811" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15810" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15809" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">North Dakota</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">3,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$952</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,433,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15186" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15808" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15807" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Ohio</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">38,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$826</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15185" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15184" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15187" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$38,956,700</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15191" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15806" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15805" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Oklahoma</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">17,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15732" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15734" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15733" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$855</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15190" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15189" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15188" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$18,366,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15194" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15804" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15803" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Oregon</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">15,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15729" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15731" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15730" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$747</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15193" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15192" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$14,816,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15726" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15802" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15801" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15800" style="font-family: 'Arial', sans-serif; font-size: 11pt;">Pennsylvania</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">39,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$907</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15725" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15728" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15727" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$42,866,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15724" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15799" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15798" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15797" style="font-family: 'Arial', sans-serif; font-size: 11pt;">Rhode Island</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">2,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$916</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15723" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15722" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15721" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,217,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15737" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15795" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15794" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15796" style="font-family: 'Arial', sans-serif; font-size: 11pt;">South Carolina</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">12,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$757</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15736" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15735" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15738" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$12,023,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15197" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15791" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15793" style="margin: 0in 0in 0pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15792" style="font-family: 'Arial', sans-serif; font-size: 11pt;">South Dakota</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">3,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$866</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15196" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15195" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15202" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,075,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15200" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15789" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15790" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Tennessee</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">20,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$837</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15199" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15198" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15201" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$20,967,500</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15787" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15786" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15788" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Texas</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">108,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$899</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$121,956,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15742" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15785" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15784" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Utah</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">7,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$754</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15741" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15740" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15739" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$7,831,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15745" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15782" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15783" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Vermont</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">2,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$816</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15744" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15743" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15746" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$2,028,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15781" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15780" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15779" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Virginia</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">27,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$828</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$29,345,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15750" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15778" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15777" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Washington</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">27,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$894</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15749" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15748" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15747" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$30,423,900</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15776" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15775" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15774" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">West Virginia</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">5,200</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$914</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$5,875,100</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15773" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15772" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15771" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Wisconsin</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">13,400</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$774</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$13,041,800</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15754" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15769" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15770" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Wyoming</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">3,000</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$973</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15753" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15752" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15751" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$3,556,300</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
<tr id="yui_3_16_0_ym19_1_1520610082330_15758" style="min-height: 13.6pt;">
<td id="yui_3_16_0_ym19_1_1520610082330_15767" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext; border-style: none solid solid; border-width: 0px 1pt 1pt; min-height: 13.6pt; padding: 0in 5.4pt; width: 116.15pt;" valign="top" width="155">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div id="yui_3_16_0_ym19_1_1520610082330_15768" style="margin: 0in 0in 0pt;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">Totals</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 70.8pt;" valign="top" width="94">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">1,043,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 58.9pt;" valign="top" width="79">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" style="margin: 0in 0in 0pt; text-align: right;">
<span style="font-family: 'Arial', sans-serif; font-size: 11pt;">$847</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
<td id="yui_3_16_0_ym19_1_1520610082330_15757" nowrap="nowrap" style="background-color: transparent; border-color: #000000 windowtext windowtext #000000; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; min-height: 13.6pt; padding: 0in 5.4pt; width: 91.8pt;" valign="top" width="122">
<span style="font-family: Times New Roman; font-size: small;"> </span>
<div align="right" id="yui_3_16_0_ym19_1_1520610082330_15756" style="margin: 0in 0in 0pt; text-align: right;">
<span id="yui_3_16_0_ym19_1_1520610082330_15755" style="font-family: 'Arial', sans-serif; font-size: 11pt;">$1,110,605,600</span></div>
<span style="font-family: Times New Roman; font-size: small;"> </span>
</td>
</tr>
</tbody>
</table>
<div id="yui_3_16_0_ym19_1_1520610082330_15759">
<br /></div>
<div id="yui_3_16_0_ym19_1_1520610082330_15760" style="line-height: normal; margin: 0in 0in 12pt;">
<span id="yui_3_16_0_ym19_1_1520610082330_15766" style="font-family: 'Arial', sans-serif; font-size: 11pt;"> * Excluding the Earned Income Tax </span></div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com1tag:blogger.com,1999:blog-5063036919094173639.post-68236620446215007642018-02-02T16:45:00.000-05:002018-02-02T16:45:12.984-05:00Tax Pros Urged to Step Up Security as Filing Scheme Emerges, Reminded to Report Data Thefts
<hr id="yui_3_16_0_1_1517607625627_2249" />
<div id="yui_3_16_0_1_1517607625627_2252" style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOt0eBevsLhr5sLv97puOyOnItCqQE0IwdgzfIljQ-aq2xQ1GOfoJP0ONNEOgIzPQFb0FKIiAo3H4I-LhEiq18SupYeY6zToG6BfiA195JeVZhTURtZilQi9YteLD4ZzOmyIULddy6tlc/s1600/TAX.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="119" data-original-width="168" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOt0eBevsLhr5sLv97puOyOnItCqQE0IwdgzfIljQ-aq2xQ1GOfoJP0ONNEOgIzPQFb0FKIiAo3H4I-LhEiq18SupYeY6zToG6BfiA195JeVZhTURtZilQi9YteLD4ZzOmyIULddy6tlc/s1600/TAX.jpg" /></a><span id="yui_3_16_0_1_1517607625627_2251" style="font-size: medium;"><strong id="yui_3_16_0_1_1517607625627_2250"><br /></strong></span></div>
WASHINGTON – Seeing the emergence of a new filing season scam, the
Internal Revenue Service today urged tax professionals to step up
security and beware of phishing emails that can secretly download
malicious software that can help cybercriminals steal client data.<br />
<div id="yui_3_16_0_1_1517607625627_2154">
Only a few days into the filing
season, the IRS has already identified a new scam that began with
cybercriminals stealing data from several tax practitioners’ computers
and filing fraudulent tax returns.</div>
<div id="yui_3_16_0_1_1517607625627_2162">
In a new twist, the fraudulent
returns in a few cases used the taxpayers' real bank accounts for the
deposit. A woman posing as a debt collection agency official then
contacted the taxpayers to say a refund was deposited in error and asked
the taxpayers to forward the money to her.</div>
<div id="yui_3_16_0_1_1517607625627_2163">
This scheme is likely just the
first of many that will be identified this year as the IRS, state tax
agencies and tax industry continue to fight back against tax-related
identity thieves. Because the Security Summit partners have made inroads
against identity theft, cybercriminals have evolved their tactics to
focus on tax professionals where they can steal client data.</div>
Thieves know it is more difficult to identify and halt fraudulent tax
returns when they are using real client data such as income,
dependents, credits and deductions. Generally, criminals find
alternative ways to get the fraudulent refunds delivered to themselves
rather than the real taxpayers.<br />
Tax professionals are reminded that there is a procedure for them to
report data thefts to the IRS. They need only contact their state’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzQyNDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDc0MjQ3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTcxMTI5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/businesses/small-businesses-self-employed/stakeholder-liaison-local-contacts-1" rel="nofollow" target="_blank">IRS Stakeholder Liaison</a>, who will notify appropriate IRS officials and serve as a point of contact. All practitioners should review <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzQyNDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDc0MjQ3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTcxMTI5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/data-theft-information-for-tax-professionals" rel="nofollow" target="_blank">Data Theft Information for Tax Professionals</a> for details about the process and the additional steps they should take.<br />
<div id="yui_3_16_0_1_1517607625627_2232">
When notified immediately IRS can take steps to help protect taxpayers from tax-related identity theft. </div>
IRS Criminal Investigation agents are still reviewing this latest
data theft scam. However, the vast majority of data thefts occur because
the tax preparer or someone in the office opened a phishing email and
clicked on a link or attachment that contained malware. There are
various forms of malware but some download secretly into computers and
allow thieves to see each keystroke or give thieves remote access to
computers. Both versions allow thieves to steal data stored on the
computers.<br />
<div id="yui_3_16_0_1_1517607625627_2231">
Tax professionals should review the Security Summit’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzQyNDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDc0MjQ3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTcxMTI5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/e-file-providers/dont-take-the-bait" rel="nofollow" target="_blank">Don’t Take the Bait</a> campaign, which outlined the various scams used by criminals to trick practitioners.</div>
Tax professionals are urged to seek cybersecurity experts to help
better secure their data. Here’s a reminder of some basic steps tax
professionals can take:<br />
<ul id="yui_3_16_0_1_1517607625627_2223">
<li id="yui_3_16_0_1_1517607625627_2230">Educate all employees about phishing in general and spear phishing in particular.</li>
<li id="yui_3_16_0_1_1517607625627_2229">Use strong, unique passwords.
Better yet, use a phrase instead of a word. Use different passwords for
each account. Use a mix of letters, numbers and special characters.</li>
<li id="yui_3_16_0_1_1517607625627_2228">Never take an email from a
familiar source at face value; example: an email from “IRS e-Services.”
If it asks you to open a link or attachment, or includes a threat to
close your account, think twice. Visit the e-Services website for
confirmation.</li>
<li id="yui_3_16_0_1_1517607625627_2227">If an email contains a link,
hover your cursor over the link to see the web address (URL)
destination. If it’s not a URL you recognize or if it’s an abbreviated
URL, don’t open it.</li>
<li id="yui_3_16_0_1_1517607625627_2226">Consider a verbal confirmation
by phone if you receive an email from a new client sending you tax
information or a client requesting last-minute changes to their refund
destination.</li>
<li id="yui_3_16_0_1_1517607625627_2225">Use security software to help defend against malware, viruses and known phishing sites and update the software automatically.</li>
<li id="yui_3_16_0_1_1517607625627_2224">Use the security options that come with your tax preparation software.</li>
<li id="yui_3_16_0_1_1517607625627_2222">Send suspicious tax-related phishing emails to <a href="mailto:phishing@irs.gov" rel="nofollow" target="_blank">phishing@irs.gov</a>.</li>
</ul>
<div id="yui_3_16_0_1_1517607625627_2221">
This newest scam also serves as a
reminder to taxpayers that they should be alert to any unusual activity
such as receiving a tax transcript or tax refund they did not request.
Please review the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzQyNDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDc0MjQ3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTcxMTI5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/newsroom/taxpayer-guide-to-identity-theft" rel="nofollow" target="_blank">Taxpayer Guide to Identity Theft</a> for appropriate actions. </div>
<div id="yui_3_16_0_1_1517607625627_2220">
Taxpayers who receive a direct deposit refund that they did not request should take the following steps:</div>
<ol id="yui_3_16_0_1_1517607625627_2211">
<li id="yui_3_16_0_1_1517607625627_2219">Contact the Automated Clearing
House (ACH) department of the bank/financial institution where the
direct deposit was received and have them return the refund to the IRS.</li>
<li id="yui_3_16_0_1_1517607625627_2218">Call the IRS toll-free at
800-829-1040 (individual) or 800-829-4933 (business) to explain why the
direct deposit is being returned.</li>
<li id="yui_3_16_0_1_1517607625627_2210">Keep in mind interest may accrue on the erroneous refund.</li>
</ol>
<div id="yui_3_16_0_1_1517607625627_2213">
There is more information at <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzQyNDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDc0MjQ3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTcxMTI5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/taxtopics/tc161" id="yui_3_16_0_1_1517607625627_2212" rel="nofollow" target="_blank">Topic Number: 161 - Returning an Erroneous Refund</a>.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-73362217587380073222018-01-24T14:07:00.000-05:002018-01-24T14:07:36.124-05:00Many People in Rural Areas Can Benefit from EITC<div id="yui_3_16_0_ym19_1_1516820536958_3815" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1516820536958_3814" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1516820536958_3813"><br /></strong></span></div>
<div id="yui_3_16_0_ym19_1_1516820536958_3777">
The IRS wants taxpayers living in rural communities to be aware of the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTI0Ljg0MjE1NjYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyNC44NDIxNTY2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NjYzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit" rel="nofollow" target="_blank">earned income tax credit</a> and correctly claim it if they qualify. Many <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTI0Ljg0MjE1NjYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyNC44NDIxNTY2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NjYzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/special-eitc-rules" rel="nofollow" target="_blank">qualified individuals</a> and families who live in rural areas don’t claim the EITC. There are many reasons for this. They may:</div>
<ul id="yui_3_16_0_ym19_1_1516820536958_3783">
<li id="yui_3_16_0_ym19_1_1516820536958_3782">Think they are ineligible.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3784">Not know about the credit.</li>
<li>Not think they made enough money to qualify.</li>
<li>Worry about paying for tax preparation services.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1516820536958_3785">
The average household
income in many small towns and rural areas is below the national
average. Because of this, many of these taxpayers may qualify for EITC.
Here are some things that people living in these areas should remember
about the credit and how it can benefit them:</div>
<ul id="yui_3_16_0_ym19_1_1516820536958_3787">
<li>Because it’s a refundable tax credit, those who qualify and claim
the credit could pay less federal tax, pay no tax or even get a tax
refund.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3786">An eligible taxpayer must have earned income from employment or owning a business or farm and meet basic rules.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3788">To get the credit, taxpayers must file a tax return, even if they don’t owe any tax or aren’t required to file.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3789">Single workers without a qualifying child who earn less than $15,010 may qualify for a smaller amount of the credit.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3808">There are special rules for individuals receiving disability benefits and for members of the military.</li>
<li id="yui_3_16_0_ym19_1_1516820536958_3790">The IRS recommends using the EITC Assistant on IRS.gov to determine eligibility and estimate the amount of credit.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1516820536958_3798">
Qualified taxpayers should consider claiming the EITC by filing electronically, which they can do:</div>
<ul id="yui_3_16_0_ym19_1_1516820536958_3792">
<li id="yui_3_16_0_ym19_1_1516820536958_3797">Through a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTI0Ljg0MjE1NjYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyNC44NDIxNTY2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NjYzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/newsroom/choose-your-tax-preparer-wisely" id="yui_3_16_0_ym19_1_1516820536958_3799" rel="nofollow" target="_blank">qualified tax professional</a>.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1516820536958_3793">
By law, the IRS cannot
issue refunds before mid-February for tax returns that claim the EITC or
the additional child tax credit. The law requires the IRS to hold the
entire refund — even the portion not associated with the EITC or ACTC.
The IRS expects the earliest EITC/ACTC related refunds to be available
in taxpayer bank accounts or on debit cards starting Feb. 27, 2018, if
these taxpayers choose direct deposit and there are no other issues with
their tax return.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-81071545639137365262018-01-23T15:22:00.001-05:002018-01-23T15:22:28.669-05:00Grandparents Caring for Grandchildren Should Check Their Eligibility for EITC
<hr id="yui_3_16_0_ym19_1_1516737730755_3156" />
<div id="yui_3_16_0_ym19_1_1516737730755_3153" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1516737730755_3152" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1516737730755_3151"></strong></span></div>
<div id="yui_3_16_0_ym19_1_1516737730755_3120">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg1kK4pGUijS0nkTvssmCdga_MWZVOuPrMp0Ixpv6cDwhxbFnS_OaL2MgShhJ-SRHCufbdqLOEoJa7Wioww7kF__tjCRlRcZQOuC8WuNzNTcQzPZfTIKUl4Dk54YvjON87VRlOO6r1lc6I/s1600/th.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="137" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg1kK4pGUijS0nkTvssmCdga_MWZVOuPrMp0Ixpv6cDwhxbFnS_OaL2MgShhJ-SRHCufbdqLOEoJa7Wioww7kF__tjCRlRcZQOuC8WuNzNTcQzPZfTIKUl4Dk54YvjON87VRlOO6r1lc6I/s200/th.jpg" width="200" /></a>Grandparents who work and are also raising grandchildren might benefit from the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/special-eitc-rules" id="yui_3_16_0_ym19_1_1516737730755_3150" rel="nofollow" target="_blank">earned income tax credit</a>. The IRS encourages these grandparents to find out, not guess, <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit" rel="nofollow" target="_blank">if they qualify for this credit</a>.
This is important because grandparents who care for children are often
not aware that they could claim these children for the EITC.</div>
<div id="yui_3_16_0_ym19_1_1516737730755_3121">
The EITC is a refundable
tax credit. This means that those who qualify and claim the credit could
pay less federal tax, pay no tax, or even get a tax refund.
Grandparents who are the primary caretakers of their grandchildren
should remember these facts about the credit:</div>
<ul id="yui_3_16_0_ym19_1_1516737730755_3123">
<li id="yui_3_16_0_ym19_1_1516737730755_3122">A grandparent who is
working and has a grandchild living with them may qualify for the EITC,
even if the grandparent is 65 years of age or older. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3124">Generally, to be a qualified child for EITC purposes, the grandchild must meet the dependency and <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules" rel="nofollow" target="_blank">qualifying child</a> requirements for EITC. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3125">The rules for grandparents claiming the EITC are the same for parents claiming the EITC. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3126">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/pub/irs-pdf/p596.pdf" rel="nofollow" target="_blank">Special rules and restrictions</a> apply if the child’s parents or other family members also qualify for the EITC. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3127">There are also special rules for individuals <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/special-eitc-rules" id="yui_3_16_0_ym19_1_1516737730755_3149" rel="nofollow" target="_blank">receiving disability benefits and members of the military</a>. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3128">To qualify for the EITC, the grandparent must have earned income either from a job or self-employment and meet basic rules. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3129">The IRS recommends using the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant" rel="nofollow" target="_blank">EITC Assistant</a>, available in English or Spanish, on IRS.gov, to determine eligibility and estimate the amount of credit. </li>
<li id="yui_3_16_0_ym19_1_1516737730755_3130">Eligible grandparents must file a tax return, even if they don’t owe any tax or aren’t required to file.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1516737730755_3131">
Qualified taxpayers should consider <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTgwMTIzLjg0MTU2MDcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDEyMy44NDE1NjA3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY5NTAzJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/filing/e-file-options" rel="nofollow" target="_blank">filing electronically</a>. It’s the fastest and most secure way to file a tax return and get a refund.</div>
<div id="yui_3_16_0_ym19_1_1516737730755_3132">
By law, the IRS cannot
issue refunds before mid-February for tax returns that claim the EITC or
the additional child tax credit. The law requires the IRS to hold the
entire refund — even the portion not associated with the EITC or ACTC.
The IRS expects the earliest EITC/ACTC related refunds to be available
in taxpayer bank accounts or on debit cards starting Feb. 27, 2018, if
these taxpayers choose direct deposit and there are no other issues with
their tax return.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-2814343163007979882017-12-14T11:49:00.000-05:002017-12-14T11:49:16.404-05:00Consumer Alert: IRS Warns Taxpayers, Tax Pros of New Email Scam Targeting Hotmail Users
<hr id="yui_3_16_0_ym19_1_1513269436337_10441" />
<div id="yui_3_16_0_ym19_1_1513269436337_10406" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1513269436337_10405" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1513269436337_10404"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh4pvFCMyMYnjNA7QfTrgfq3Rf4DZCugOBUx0ZTmRntHCbRgh_MXbUuf_XcWldTXzuQOnTYPfyGjooBuPI4jaZFecXs1tbaNrd8IBndFRQHC54zNKl3eRy7I6k70MgRA3TJ5_mE1DynVkI/s1600/irs.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="162" data-original-width="308" height="105" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh4pvFCMyMYnjNA7QfTrgfq3Rf4DZCugOBUx0ZTmRntHCbRgh_MXbUuf_XcWldTXzuQOnTYPfyGjooBuPI4jaZFecXs1tbaNrd8IBndFRQHC54zNKl3eRy7I6k70MgRA3TJ5_mE1DynVkI/s200/irs.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1513269436337_10430">
WASHINGTON — The Internal
Revenue Service today warned taxpayers and tax professionals of a new
email scam targeting Hotmail users that is being used to steal personal
and financial information.</div>
<div id="yui_3_16_0_ym19_1_1513269436337_10429">
The phishing email subject
line reads: “Internal Revenue Service Email No. XXXX | We’re processing
your request soon | TXXXXXX-XXXXXXXX”. The email leads taxpayers to
sign in to a fake Microsoft page and then asks for personal and
financial information.</div>
<div id="yui_3_16_0_ym19_1_1513269436337_10407">
The IRS has received over
900 complaints about this new phishing scheme that seems to exclusively
target Hotmail users. The suspect websites associated with this scam
have been shut down, but taxpayers should be on the lookout for similar
schemes.</div>
<div id="yui_3_16_0_ym19_1_1513269436337_10408">
Individuals who receive unsolicited emails claiming to be from the IRS should forward it to <a href="mailto:phishing@irs.gov" rel="nofollow" target="_blank">phishing@irs.gov</a>
and then delete it. It is important to keep in mind the IRS generally
does not initiate contact with taxpayers by email to request personal or
financial information. For more information, visit the “Tax Scams and
Consumer Alerts” page on IRS.gov.</div>
<div id="yui_3_16_0_ym19_1_1513269436337_10413">
The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMjEzLjgyNDE0MTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTIxMy44MjQxNDEyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY1MTU5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/e-file-providers/dont-take-the-bait" id="yui_3_16_0_ym19_1_1513269436337_10422" rel="nofollow" target="_blank">IRS reminds tax professionals</a>
to be aware of phishing emails, free offers and other common tricks by
scammers. Tax professionals who have data breaches should contact the
IRS immediately through their Stakeholder Liaison. See <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMjEzLjgyNDE0MTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTIxMy44MjQxNDEyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTY1MTU5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/data-theft-information-for-tax-professionals" id="yui_3_16_0_ym19_1_1513269436337_10412" rel="nofollow" target="_blank">Data Theft Information for Tax Professionals</a>. </div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com1tag:blogger.com,1999:blog-5063036919094173639.post-15648402840439250202017-11-16T11:07:00.000-05:002017-11-16T11:07:05.603-05:00Individual Taxpayers: Nine Things to Do When an IRS Letter Arrives<span id="yui_3_16_0_ym19_1_1510847526581_3105" style="font-size: x-small;"><strong id="yui_3_16_0_ym19_1_1510847526581_3104"><br /></strong></span>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimN0cHxbeuiJY99YpsTXAMi4uIG9R7hQVpEf0-k-EaJW6_0ogI1ixSabbY6DADv7PAR1rPeojqkx-ttc6gpcjwSIjhMLMO01kRl0sZzWaQGuVUlFI3BC6Tl2i_IjmpdX_8w3-siYC4u60/s1600/irs.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="177" data-original-width="248" height="142" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimN0cHxbeuiJY99YpsTXAMi4uIG9R7hQVpEf0-k-EaJW6_0ogI1ixSabbY6DADv7PAR1rPeojqkx-ttc6gpcjwSIjhMLMO01kRl0sZzWaQGuVUlFI3BC6Tl2i_IjmpdX_8w3-siYC4u60/s200/irs.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1510847526581_3106">
The IRS mails millions of
letters to taxpayers every year for many reasons. Here are Nine
suggestions on how individuals can handle a letter or notice from the
IRS:</div>
<ol id="yui_3_16_0_ym19_1_1510847526581_3108">
<li id="yui_3_16_0_ym19_1_1510847526581_3107">
<strong id="yui_3_16_0_ym19_1_1510847526581_3132">Don’t panic.</strong> Simply responding will take care of most IRS letters and notices. </li>
<li id="yui_3_16_0_ym19_1_1510847526581_3109">
<strong id="yui_3_16_0_ym19_1_1510847526581_3131">Read the entire letter carefully.</strong> Most letters deal with a specific issue and provide specific instructions on what to do.
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3110">
<strong>Compare it with the tax return.</strong> If a letter indicates a
changed or corrected tax return, the taxpayer should review the
information and compare it with their original return.
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3112">
<strong id="yui_3_16_0_ym19_1_1510847526581_3111">Only reply if necessary.</strong> There is usually no need to reply to a letter unless specifically instructed to do so, or to make a payment.
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3115">
<strong>Respond timely.</strong> Taxpayers should respond to a letter
with which they do not agree. They should mail a letter explaining why
they disagree. They should mail their response to the address listed at
the bottom of the letter. The taxpayer should include information and
documents for the IRS to consider. The taxpayer should allow at least 30
days for a response.<br />
<div id="yui_3_16_0_ym19_1_1510847526581_3116">
When a specific date is listed in the letter, there are two main reasons taxpayers should respond by that date:</div>
<ul id="yui_3_16_0_ym19_1_1510847526581_3120"><ul id="yui_3_16_0_ym19_1_1510847526581_3119">
<li id="yui_3_16_0_ym19_1_1510847526581_3118">
<div id="yui_3_16_0_ym19_1_1510847526581_3117" style="padding-left: 30px;">
To minimize additional interest and penalty charges.</div>
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3122">
<div id="yui_3_16_0_ym19_1_1510847526581_3121" style="padding-left: 30px;">
To preserve appeal rights if the taxpayers doesn’t agree.<br /><br />
</div>
</li>
</ul>
</ul>
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3123">
<strong>Don’t call.</strong> For most letters, there is no need to call
the IRS or make an appointment at a taxpayer assistance center. If a
call seems necessary, the taxpayer can use the phone number in the upper
right-hand corner of the letter. They should have a copy of the tax
return and letter on hand when calling.
</li>
<li id="yui_3_16_0_ym19_1_1510847526581_3124">
<strong>Keep the letter.</strong> A taxpayer should keep copies of any IRS letters or notices received with their tax records. </li>
<li id="yui_3_16_0_ym19_1_1510847526581_3124"><b>Contact your preparer. </b>If you had your tax return prepared by a paid preparer, contact them. They should assist you with any problems with a return they prepared. </li>
<li id="yui_3_16_0_ym19_1_1510847526581_3124"><b>Contact an Enrolled Agent (EA)</b> If you didn't have a preparer, you may want to contact an Enrolled Agent (EA). EAs are the only federally licensed tax professionals who also have unlimited rights to represent taxpayers before the IRS. To find an EA in your area <a href="http://taxexperts.naea.org/">http://taxexperts.naea.org/.</a></li>
</ol>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com1tag:blogger.com,1999:blog-5063036919094173639.post-58719631233418985922017-11-09T10:06:00.000-05:002017-11-09T10:06:00.578-05:00IRS has Resources for Veterans, Current Members of the Military
<hr id="yui_3_16_0_ym19_1_1510237793960_2239" />
<div id="yui_3_16_0_ym19_1_1510237793960_2222" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1510237793960_2224" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1510237793960_2223"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHN-U1lwm1dnlX_LwYwStrv6bwN31t1Yu9QjnzxP3XvC1wjbt7x9EpJDrMmX3y1D-mP-VRnzqdYCId65dCZDchvb0udUT4o43cTM8HaJXErNPelJ49d1AtaMmp_gBeGf8Dh6EqWLyPWtI/s1600/vets.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="164" data-original-width="218" height="150" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHN-U1lwm1dnlX_LwYwStrv6bwN31t1Yu9QjnzxP3XvC1wjbt7x9EpJDrMmX3y1D-mP-VRnzqdYCId65dCZDchvb0udUT4o43cTM8HaJXErNPelJ49d1AtaMmp_gBeGf8Dh6EqWLyPWtI/s200/vets.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1510237793960_2221">
As the nation prepares to
celebrate Veterans Day, the IRS reminds them that they may be eligible
for certain tax benefits. There are also tax benefits that can affect
current members of the military.</div>
The IRS has resources for both these groups. The following tools will help military members and veterans navigate tax issues:<br />
<div id="yui_3_16_0_ym19_1_1510237793960_2093">
<strong>Resources for veterans</strong></div>
<ul id="yui_3_16_0_ym19_1_1510237793960_2102">
<li id="yui_3_16_0_ym19_1_1510237793960_2101">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-userra-and-sscra" rel="nofollow" target="_blank">Frequently asked questions</a>
about veteran employment and retirement plan benefits. These include
information about the re-employment of veterans and the restoration of
retirement plan benefits.</li>
<li id="yui_3_16_0_ym19_1_1510237793960_2103">The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/individuals/military/resources-for-disabled-veterans" rel="nofollow" target="_blank">Resources for Disabled Veterans</a> page features links to resources geared to this audience: ◦Where to get free help in preparing income tax returns.</li>
<ul>
<li>Access to IRS forms and publications in formats accessible for people with disabilities.</li>
</ul>
</ul>
<strong>Resources for current members of the military</strong><br />
<ul id="yui_3_16_0_ym19_1_1510237793960_2197">
<li id="yui_3_16_0_ym19_1_1510237793960_2196">The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/individuals/military" rel="nofollow" target="_blank">Tax Information for Members of the Military</a> page on IRS.gov includes resources geared to several groups: ◦Current and former military personnel.</li>
<ul id="yui_3_16_0_ym19_1_1510237793960_2200">
<li id="yui_3_16_0_ym19_1_1510237793960_2201">Those serving in a combat zone.</li>
<li id="yui_3_16_0_ym19_1_1510237793960_2199">Disabled veterans.</li>
</ul>
<li id="yui_3_16_0_ym19_1_1510237793960_2198">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/forms-pubs/about-publication-3" id="yui_3_16_0_ym19_1_1510237793960_2220" rel="nofollow" target="_blank">Publication 3</a>,
Armed Forces Tax Guide covers special situations of active members of
the Armed Forces, including: ◦Travel expenses of Armed Forces
Reservists.</li>
<ul id="yui_3_16_0_ym19_1_1510237793960_2219">
<li>IRA contribution rules for members of the military serving in combat zones.</li>
<li>Rules for members of the Armed Forces deducting moving expenses.</li>
</ul>
<li id="yui_3_16_0_ym19_1_1510237793960_2202">The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/individuals/military/tax-exclusion-for-combat-service" id="yui_3_16_0_ym19_1_1510237793960_2218" rel="nofollow" target="_blank">Tax Exclusion for Combat Service</a> page highlights information for members of the military who serve in a combat zone.</li>
<li id="yui_3_16_0_ym19_1_1510237793960_2204">The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMTA5LjgwNjI2NTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTEwOS44MDYyNjUyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTYxNDk5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/newsroom/notifying-the-irs-by-e-mail-about-combat-zone-service" id="yui_3_16_0_ym19_1_1510237793960_2203" rel="nofollow" target="_blank">Notifying the IRS by E-mail about Combat Zone Service</a> page includes information about the steps that someone serving in a combat zone follows to notify the IRS about their service.</li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-15061215388784880452017-10-04T11:12:00.001-04:002017-10-04T11:12:16.627-04:00Tips for Individuals Who Need to Reconstruct Records After a Disaster
<hr id="yui_3_16_0_ym19_1_1507129760478_2740" />
<div id="yui_3_16_0_ym19_1_1507129760478_2631" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1507129760478_2630" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1507129760478_2629"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhaIj4_lq9D5NaNK-XpO5mDnfCn92MWaxyI9bfVsjKdPjIrLQHqbAN0wEc-dhIEtVY1qwGPvmaCJxRnDQjNaODIcRJYspDHpUdC3uQU-xYh9Rnwwe-2oEbk8UmLMYql1PfiUiBAuGp5F98/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="300" data-original-width="300" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhaIj4_lq9D5NaNK-XpO5mDnfCn92MWaxyI9bfVsjKdPjIrLQHqbAN0wEc-dhIEtVY1qwGPvmaCJxRnDQjNaODIcRJYspDHpUdC3uQU-xYh9Rnwwe-2oEbk8UmLMYql1PfiUiBAuGp5F98/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1507129760478_2632">
Taxpayers who are victims
of a disaster might need to reconstruct records to prove their loss.
Doing this may be essential for tax purposes, getting federal
assistance, or insurance reimbursement.</div>
<div id="yui_3_16_0_ym19_1_1507129760478_2633">
Here are 12 things taxpayers can do to help reconstruct their records after a disaster:</div>
<ul id="yui_3_16_0_ym19_1_1507129760478_2648">
<li>Taxpayers can get free tax return transcripts by using the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/get-transcript" rel="nofollow" target="_blank">Get Transcript</a> tool on IRS.gov, or use their smartphone with the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/newsroom/irs2goapp" rel="nofollow" target="_blank">IRS2Go</a> mobile phone app. They can also call 800-908-9946 to order them by phone.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2647">To establish the extent of the damage, taxpayers should take photographs or videos as soon after the disaster as possible.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2734">Taxpayers can contact the
title company, escrow company, or bank that handled the purchase of
their home to get copies of appropriate documents.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2649">Home owners should review
their insurance policy as the policy usually lists the value of a
building to establish a base figure for replacement.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2733">Taxpayers who made
improvements to their home should contact the contractors who did the
work to see if records are available. If possible, the home owner should
get statements from the contractors to verify the work and cost. They
can also get written accounts from friends and relatives who saw the
house before and after any improvements.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2732">For inherited property,
taxpayers can check court records for probate values. If a trust or
estate existed, the taxpayer can contact the attorney who handled the
trust.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2731">When no other records are
available, taxpayers can check the county assessor’s office for old
records that might address the value of the property.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2730">There are several
resources that can help someone determine the current fair-market value
of most cars on the road. These resources are all available online and
at most libraries:</li>
<ul id="yui_3_16_0_ym19_1_1507129760478_2729">
<li>Kelley’s Blue Book</li>
<li>National Automobile Dealers Association</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2728">Edmunds</li>
</ul>
<li id="yui_3_16_0_ym19_1_1507129760478_2727">Taxpayers can look on their mobile phone for pictures that show the damaged property before the disaster.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2726">Taxpayers can support the valuation of property with photographs, videos, canceled checks, receipts, or other evidence.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2725">If they bought items using
a credit card or debit card, they should contact their credit card
company or bank for past statements.</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2724">If a taxpayer doesn’t have
photographs or videos of their property, a simple method to help them
remember what items they lost is to sketch pictures of each room that
was impacted.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1507129760478_2723">
<strong id="yui_3_16_0_ym19_1_1507129760478_2722">More Information:</strong></div>
<ul id="yui_3_16_0_ym19_1_1507129760478_2702">
<li id="yui_3_16_0_ym19_1_1507129760478_2704">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/pub/irs-pdf/p547.pdf" id="yui_3_16_0_ym19_1_1507129760478_2703" rel="nofollow" target="_blank">Publication 547</a>, Casualties, Disasters, and Thefts</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2706">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/pub/irs-pdf/p584.pdf" id="yui_3_16_0_ym19_1_1507129760478_2705" rel="nofollow" target="_blank">Publication 584</a>, Casualty, Disaster, and Theft Loss Workbook</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2707">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/pub/irs-pdf/p584b.pdf" id="yui_3_16_0_ym19_1_1507129760478_2708" rel="nofollow" target="_blank">Publication 584-B</a>, Business Casualty, Disaster, and Theft Loss Workbook</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2709">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/pub/irs-pdf/p2194.pdf" id="yui_3_16_0_ym19_1_1507129760478_2721" rel="nofollow" target="_blank">Publication 2194</a>, Disaster Resource Guide for Individuals and Businesses</li>
<li id="yui_3_16_0_ym19_1_1507129760478_2711"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.fema.gov/" id="yui_3_16_0_ym19_1_1507129760478_2710" rel="nofollow" target="_blank">Federal Emergency Management Agency</a></li>
<li id="yui_3_16_0_ym19_1_1507129760478_2713"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.sba.gov/" id="yui_3_16_0_ym19_1_1507129760478_2712" rel="nofollow" target="_blank">Small Business Administration</a></li>
<li id="yui_3_16_0_ym19_1_1507129760478_2715"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDA0Ljc5MDE0NTMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwNC43OTAxNDUzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3ODEyJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&https://www.disasterassistance.gov/" id="yui_3_16_0_ym19_1_1507129760478_2714" rel="nofollow" target="_blank">Disasterassistance.gov</a></li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-76230258269264431472017-10-04T10:23:00.001-04:002017-10-04T10:23:29.686-04:00IRS Reminds Parents, Students to Explore Education Resources on IRS.gov<div id="yui_3_16_0_ym19_1_1507125554415_15410" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1507125554415_15412" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1507125554415_15411"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhjTFg3Xctm6NGyBp77eyupp5ezYMzL8ugC4G-oQyvdspD2SQtYj9TSiGtb7EQu0ELG9A5yt9sXh_MKKeQTGJWuebH3dXMgj9xFWeXUtYtLMmaUakkzheUkSZdV-1KOTNF29GxkZPH3xg/s1600/taxes.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="167" data-original-width="233" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhjTFg3Xctm6NGyBp77eyupp5ezYMzL8ugC4G-oQyvdspD2SQtYj9TSiGtb7EQu0ELG9A5yt9sXh_MKKeQTGJWuebH3dXMgj9xFWeXUtYtLMmaUakkzheUkSZdV-1KOTNF29GxkZPH3xg/s200/taxes.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1507125554415_15413">
WASHINGTON – The Internal
Revenue Service today reminded parents and students that there are many
tax benefits available to them, and the easiest way to learn more about
them is through the education resources available on IRS.gov.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_15414">
Besides tax credits such as the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/individuals/aotc" rel="nofollow" target="_blank">American Opportunity Tax Credit</a> and the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/llc" id="yui_3_16_0_ym19_1_1507125554415_15464" rel="nofollow" target="_blank">Lifetime Learning Credit</a>,
there are other education-related tax benefits that can help reduce a
taxpayer’s tax liability. Savings plans, such as 529 plans, also offer
tax-free ways to save for a student’s qualified education expenses.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_15467">
<span id="yui_3_16_0_ym19_1_1507125554415_15466" style="text-decoration: underline;"><strong id="yui_3_16_0_ym19_1_1507125554415_15465">Deductions:</strong></span></div>
<div id="yui_3_16_0_ym19_1_1507125554415_15469">
<strong id="yui_3_16_0_ym19_1_1507125554415_15468">Student Loan Interest Deduction</strong></div>
If a taxpayer’s modified adjusted gross income (MAGI) in 2017 is less
than $80,000 ($165,000 if filing a joint return), there is a special
deduction allowed for paying interest on a qualified student loan used
for higher education. This may include both required and voluntary
interest payments. Eligible taxpayers can claim this deduction even if
they don’t itemize their deductions on Form 1040 Schedule A.<br />
<ul id="yui_3_16_0_ym19_1_1507125554415_15416">
<li id="yui_3_16_0_ym19_1_1507125554415_15415">Qualified Student Loan is a loan:</li>
<ul>
<li>Taken out solely to pay qualified education expenses that were for
the taxpayer, their spouse or a person who was their dependent when they
took out the loan.</li>
<li>Paid or incurred within a reasonable period of time before or after the taxpayer took out the loan.</li>
<li>For education provided during an academic period for an eligible student.</li>
<li>From someone other than a relative.</li>
<li>That is not taken from a qualified employer plan.</li>
</ul>
<li>Qualified Education Expenses include amounts paid for the following items:</li>
<ul id="yui_3_16_0_ym19_1_1507125554415_15418">
<li id="yui_3_16_0_ym19_1_1507125554415_15417">Tuition and fees.</li>
<li>Room and board.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15421">Books, supplies and equipment.</li>
<li>Other necessary expenses, such as transportation.</li>
</ul>
</ul>
<div id="yui_3_16_0_ym19_1_1507125554415_15423">
<strong id="yui_3_16_0_ym19_1_1507125554415_15422">Business Deduction for Work-Related Education</strong></div>
<div id="yui_3_16_0_ym19_1_1507125554415_15424">
A taxpayer who is an
employee and can itemize their deductions may be able to claim a
deduction for expenses they paid for work-related education.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_15425">
For self-employed workers,
deduct expenses for qualifying work-related education directly from
self-employment income. This reduces the amount of income subject to
both income tax and self-employment tax.</div>
To claim a business deduction for work-related education, the taxpayer must:<br />
<ul id="yui_3_16_0_ym19_1_1507125554415_15427">
<li>Be working.</li>
<li>Itemize their deductions on Schedule A (Form 1040 or 1040NR), if they are an employee.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15426">File Schedule C, Schedule C-EZ or Schedule F if the taxpayer is self-employed.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15463">Have expenses for education that meet the requirements for <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/uac/tax-benefits-for-education-information-center" rel="nofollow" target="_blank">qualifying work-related education</a>.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1507125554415_15462">
<span id="yui_3_16_0_ym19_1_1507125554415_15461" style="text-decoration: underline;"><strong id="yui_3_16_0_ym19_1_1507125554415_15460">Savings Plans:</strong></span></div>
<div id="yui_3_16_0_ym19_1_1507125554415_15428">
<strong id="yui_3_16_0_ym19_1_1507125554415_15459">Qualified Tuition Programs (529 Plans)</strong></div>
<div id="yui_3_16_0_ym19_1_1507125554415_15429">
States may establish and
maintain programs that allow taxpayers to either prepay or contribute to
an account for paying a student’s qualified education expenses at a
postsecondary institution. No tax is due on a distribution from a
qualified tuition program unless the amount distributed is greater than
the beneficiary’s adjusted qualified education expenses.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_15451">
Qualified expenses include:</div>
<ul id="yui_3_16_0_ym19_1_1507125554415_15437">
<li id="yui_3_16_0_ym19_1_1507125554415_15450">Required tuition and fees.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15449">Books, supplies and equipment.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15436">Computer or peripheral equipment, computer software and internet access and related services.</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15438">Room and board for those who qualify as at least half-time students. </li>
</ul>
<div id="yui_3_16_0_ym19_1_1507125554415_15439">
<strong id="yui_3_16_0_ym19_1_1507125554415_15458">Additional IRS</strong> <strong id="yui_3_16_0_ym19_1_1507125554415_15448">Resources:</strong></div>
<ul id="yui_3_16_0_ym19_1_1507125554415_15431">
<li id="yui_3_16_0_ym19_1_1507125554415_15440"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/uac/529-plans-questions-and-answers" id="yui_3_16_0_ym19_1_1507125554415_15447" rel="nofollow" target="_blank">529 Plans: Questions and Answers</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_15442"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/government-entities/federal-state-local-governments/tax-benefit-for-disability-irc-section-529a" id="yui_3_16_0_ym19_1_1507125554415_15441" rel="nofollow" target="_blank">Tax Benefit for Disability: Section 529A ABLE Accounts</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_15432"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/individuals/education-credits" id="yui_3_16_0_ym19_1_1507125554415_15446" rel="nofollow" target="_blank">Education Credits</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_15430">
<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/pub/irs-pdf/p970.pdf" id="yui_3_16_0_ym19_1_1507125554415_15457" rel="nofollow" target="_blank">Publication 970</a>, Tax Benefits for Education</li>
<li id="yui_3_16_0_ym19_1_1507125554415_15444"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI3Ljc4NjkyNjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyNy43ODY5MjY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MDc1JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/individuals/students" id="yui_3_16_0_ym19_1_1507125554415_15456" rel="nofollow" target="_blank">Tax Information for Students</a></li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-21177641772037477462017-10-04T10:14:00.002-04:002017-10-04T10:14:38.288-04:00IRS Reminds Educators of Tax Benefits<div id="yui_3_16_0_ym19_1_1507125554415_12639" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1507125554415_12641" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1507125554415_12640"><br /></strong></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFkDBXcCDRHQOp8Kio8L69Wy2svzbupmNrghHsIanl6JFFE9uTDwXW7Ksg1MTISOwjV7Q8H3TTcX_P6kBsBDfoieafGNrflmkvkK3hDZlbuqCJHTTmZt72Is7v82sXCodq6UgyFYWoTzA/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="153" data-original-width="233" height="131" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFkDBXcCDRHQOp8Kio8L69Wy2svzbupmNrghHsIanl6JFFE9uTDwXW7Ksg1MTISOwjV7Q8H3TTcX_P6kBsBDfoieafGNrflmkvkK3hDZlbuqCJHTTmZt72Is7v82sXCodq6UgyFYWoTzA/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1507125554415_12605">
WASHINGTON — As teachers,
administrators and aides have launched into their fall semester, taxes
may not be on the top of their list. However, knowing what to keep track
of now can help reduce the burden at tax time. The Internal Revenue
Service reminds educators that there are three key work-related tax
benefits that may help them reduce what they pay in taxes.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12606">
Educators can take
advantage of tax deductions for qualified expenses related to their
profession. The costs many educators incur out-of-pocket include items
such as classroom supplies, training and travel.</div>
There are two methods educators can choose for deducting qualified
expenses: Claiming the Educator Expense Deduction (up to $250) or, for
those who itemize their deductions, claiming eligible work-related
expenses as a miscellaneous deduction on Schedule A.<br />
<div id="yui_3_16_0_ym19_1_1507125554415_12607">
A third key benefit enables many teachers and other educators to take advantage of various <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.irs.gov/individuals/education-credits" rel="nofollow" target="_blank">education tax benefits</a> for their ongoing educational pursuits, especially the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/llc" rel="nofollow" target="_blank">Lifetime Learning Credit</a> or, in some instances depending on their circumstances, the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/individuals/aotc" rel="nofollow" target="_blank">American Opportunity Tax Credit</a>.</div>
<strong>Educator Expense Deduction</strong><br />
<div id="yui_3_16_0_ym19_1_1507125554415_12608">
Educators can deduct up to
$250 ($500 if married filing jointly and both spouses are eligible
educators, but not more than $250 each) of unreimbursed business
expenses. The educator expense deduction, claimed on either Form 1040
Line 23 or Form 1040A Line 16, is available even if an educator doesn’t
itemize their deductions. To do so, the taxpayer must be a kindergarten
through grade 12 teacher, instructor, counselor, principal or aide for
at least 900 hours a school year in a school that provides elementary or
secondary education as determined under state law.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12609">
Those who qualify can
deduct costs like books, supplies, computer equipment and software,
classroom equipment and supplementary materials used in the classroom.
Expenses for participation in professional development courses are also
deductible. Athletic supplies qualify if used for courses in health or
physical education.</div>
<strong>Itemizing Deductions (Using Schedule A)</strong><br />
<div id="yui_3_16_0_ym19_1_1507125554415_12610">
Often educators have
qualifying classroom and professional development expenses that exceed
the $250 limit. In that case, the IRS encourages them to claim these
excess expenses as a miscellaneous deduction on Schedule A (Form 1040 or
Form 1040NR). In addition, educators can claim other work-related
expenses, such as the cost of subscriptions to professional journals,
professional licenses and union dues. Transportation expenses may also
be deductible in situations such as, for example, where an educator
assigned to teach at two different schools needs to drive from one
school to the other on the same day.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12611">
Miscellaneous deductions
of this kind are subject to a two-percent limit. This means that a
taxpayer must subtract two percent of their adjusted gross income from
the total qualifying miscellaneous deduction amount. For more
information, see <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/forms-pubs/about-publication-529" rel="nofollow" target="_blank">Publication 529</a>, Miscellaneous Deductions, available on IRS.gov.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12638">
<strong id="yui_3_16_0_ym19_1_1507125554415_12637">Keeping Records</strong></div>
<div id="yui_3_16_0_ym19_1_1507125554415_12636">
Educators should keep
detailed records of qualifying expenses noting the date, amount and
purpose of each purchase. This will help prevent a missed deduction at
tax time.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12635">
Taxpayers should also <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/taxtopics/tc305.html" rel="nofollow" target="_blank">keep a copy of their tax return</a>
for at least three years. Copies of tax returns may be needed for many
reasons. If applying for college financial aid, a tax transcript may be
all that is needed. A tax transcript summarizes return information and
includes adjusted gross income. Get one from the IRS for free.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12614">
The quickest way to get a copy of a tax transcript is to use the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/individuals/get-transcript" rel="nofollow" target="_blank">Get Transcript</a>
application. After verifying identity, taxpayers can view and print
their transcript immediately online. The online application includes a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/uac/how-to-register-for-get-transcript-online-using-new-authentication-process" id="yui_3_16_0_ym19_1_1507125554415_12615" rel="nofollow" target="_blank">robust identity verification process</a>.
Those who can’t pass the verification must request the transcript be
mailed. This takes five to 10 days, so plan ahead and request the
transcript early.</div>
<div id="yui_3_16_0_ym19_1_1507125554415_12634">
<strong id="yui_3_16_0_ym19_1_1507125554415_12633">Additional IRS Resources:</strong></div>
<ul id="yui_3_16_0_ym19_1_1507125554415_12617">
<li id="yui_3_16_0_ym19_1_1507125554415_12616"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/taxtopics/tc458.html" id="yui_3_16_0_ym19_1_1507125554415_12632" rel="nofollow" target="_blank">Educator Expense Deduction</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_12631"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/taxtopics/tc513.html" id="yui_3_16_0_ym19_1_1507125554415_12630" rel="nofollow" target="_blank">Work-Related Education Expenses</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_12618"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&https://www.irs.gov/uac/am-i-eligible-to-claim-an-education-credit" id="yui_3_16_0_ym19_1_1507125554415_12629" rel="nofollow" target="_blank">Interactive education credit app</a></li>
<li id="yui_3_16_0_ym19_1_1507125554415_12623"><a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwOTI4Ljc4NzU4MzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDkyOC43ODc1ODMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3MjI2JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&https://www.irs.gov/individuals/education-credits" id="yui_3_16_0_ym19_1_1507125554415_12628" rel="nofollow" target="_blank">Education Tax Credits</a></li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-3985259157537867422017-10-04T09:54:00.002-04:002017-10-04T09:54:54.465-04:00Taxpayers Should Be Wary of Unsolicited Calls from the IRS<hr id="yui_3_16_0_ym19_1_1507125073710_8359" />
<div id="yui_3_16_0_ym19_1_1507125073710_8317" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1507125073710_8316" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1507125073710_8315"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhF7xkyASQiqmScBsjx1PwYq95_D0HODU4eR-0tLpsNbxa2aGJUJIfoBVSPtdtnoq-7J8D-pwNdLgNG0PNncnsQN72w0-Dn80Des9BdD1nzu0lMwrrPeKhBcrjBmRTZku4n0Tg_O46Mqz0/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="168" data-original-width="299" height="112" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhF7xkyASQiqmScBsjx1PwYq95_D0HODU4eR-0tLpsNbxa2aGJUJIfoBVSPtdtnoq-7J8D-pwNdLgNG0PNncnsQN72w0-Dn80Des9BdD1nzu0lMwrrPeKhBcrjBmRTZku4n0Tg_O46Mqz0/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1507125073710_8318">
Taxpayers who get an unexpected or unsolicited phone call from the IRS should be wary – it’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/uac/report-phishing" id="yui_3_16_0_ym19_1_1507125073710_8319" rel="nofollow" target="_blank">probably a scam</a>.
Phone calls continue to be one of the most common ways that thieves try
to get taxpayers to provide personal information. These scammers then
use that information to gain access to the victim’s bank or other
account. </div>
<div id="yui_3_16_0_ym19_1_1507125073710_8320">
When a taxpayer answers the
phone, it might be a recording or an actual person claiming to be from
the IRS. Sometimes the scammer tells the taxpayer they owe money and
must pay right away. They might also say the person has a refund
waiting, and then they ask for bank account information over the phone.</div>
<div id="yui_3_16_0_ym19_1_1507125073710_8321">
Taxpayers should not take
the bait and fall for this trick. Here are several tips that will help
taxpayers avoid becoming a scam victim.</div>
<div id="yui_3_16_0_ym19_1_1507125073710_8322">
The real IRS will not:</div>
<ul id="yui_3_16_0_ym19_1_1507125073710_8324">
<li id="yui_3_16_0_ym19_1_1507125073710_8323">Call to demand immediate payment</li>
<li>Call someone if they owe taxes without first sending a bill in the mail</li>
<li>Demand tax payment and not allow the taxpayer to question or appeal the amount owed</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8355">Require that someone pay their taxes a certain way, such as with a prepaid debit card</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8354">Ask for credit or debit card numbers over the phone</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8353">Threaten to bring in local police or other agencies to arrest a taxpayer who doesn’t pay</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8352">Threaten a lawsuit</li>
</ul>
<div id="yui_3_16_0_ym19_1_1507125073710_8351">
Taxpayers who don’t owe taxes or who have no reason to think they do should follow these steps:</div>
<ul id="yui_3_16_0_ym19_1_1507125073710_8326">
<li id="yui_3_16_0_ym19_1_1507125073710_8325">Use the Treasury Inspector General for Tax Administration’s <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.treasury.gov/tigta/contact_report_scam.shtml" id="yui_3_16_0_ym19_1_1507125073710_8350" rel="nofollow" target="_blank">IRS Impersonation Scam Reporting</a> web page to report the incident.</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8349">Report it to the Federal Trade Commission with the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.ftccomplaintassistant.gov/GettingStarted?NextQID=216&Selected=t%20-%20crnt" id="yui_3_16_0_ym19_1_1507125073710_8348" rel="nofollow" target="_blank">FTC Complaint Assistant</a> on FTC.gov. </li>
<li id="yui_3_16_0_ym19_1_1507125073710_8327">Taxpayers who think they might actually owe taxes should follow these steps:</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8347">Ask for a call back number and an employee badge number.</li>
<li id="yui_3_16_0_ym19_1_1507125073710_8346">Call the IRS at 1-800-829-1040.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1507125073710_8345">
Every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/taxpayer-bill-of-rights" rel="nofollow" target="_blank">Taxpayer Bill of Rights</a>. Taxpayers can visit IRS.gov to explore their rights and the agency’s obligations to protect them.</div>
<div id="yui_3_16_0_ym19_1_1507125073710_8343">
<strong id="yui_3_16_0_ym19_1_1507125073710_8344">IRS YouTube Videos:</strong></div>
<ul id="yui_3_16_0_ym19_1_1507125073710_8329">
<li id="yui_3_16_0_ym19_1_1507125073710_8328">
<em>Tax Scams</em> – <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.youtube.com/watch?v=0y5z0kWgBcM" rel="nofollow" target="_blank">English</a> | <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://www.youtube.com/watch?v=El6yHP-7ukE&feature=youtu.be" id="yui_3_16_0_ym19_1_1507125073710_8338" rel="nofollow" target="_blank">Spanish</a> | <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcxMDAzLjc4OTcxMjcxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MTAwMy43ODk3MTI3MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTU3Njc4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.youtube.com/watch?v=X8Ne6yUkAms" id="yui_3_16_0_ym19_1_1507125073710_8337" rel="nofollow" target="_blank">ASL</a>
</li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-61208946852801564282017-09-19T11:35:00.002-04:002017-09-19T11:35:51.547-04:00Your next worry after the Equifax breach: Fake tax returns<div class="Ratio-16-9 Mb-10">
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After the Equifax (<a data-rapid_p="12" data-ylk="itc:0;elm:context_link;;" href="https://www.yahoo.com/q?s=efx">EFX</a>)
data breach, year-end tax planning may be even more important. Social
Security numbers were among the data exposed in the Equifax hack, which
affects up to 143 million people. Immediate to-dos have focused on fraud
alerts, credit freezes and monitoring to curtail thieves' ability to
open new accounts in victims' names. But experts say consumers should
also start thinking ahead to tax season — when criminals could
potentially use those stolen Social Security numbers to file fraudulent
tax returns and snare refunds. "This is going to be an ongoing problem,"
said Tim Gagnon, an associate teaching professor of accounting at
Northeastern University's D'Amore-McKim School of Business. Having a
credit freeze or other monitoring in place doesn't prevent tax-related
identity theft, which is among the top scams on the IRS "Dirty Dozen"
list. The agency estimates that during the first nine months of 2016,
beefed up safeguards helped it stop 787,000 fraudulent returns totaling
more than $4 billion — but it still paid out $239 million in "suspect"
refunds.<br />
It's still unclear what impact the Equifax breach
could have on the 2018 filing season. "The IRS continues to review and
assess this serious situation to determine necessary next steps," an IRS
spokesman said to CNBC in an e-mailed statement. So what can you do?
First, some bad news. IRS protections currently in place — filing an
identity-theft affidavit or obtaining a filing PIN (more on that, below)
— are specifically for victims of tax-related identity theft. Having
your Social Security number exposed in a data breach isn't enough. As
the IRS notes in its taxpayer resource, "not every data breach results
in identity theft, and not every identity theft is tax-related identity
theft." "Unfortunately, there's no panacea," said Eva Velasquez, chief
executive and president of the Identity Theft Resource Center, which
helps consumers dealing with such fraud. But there are still some steps
you can take to mitigate the risks ahead of tax time: Prepare to file
early "Our motto is, file first and beat the crooks," Velasquez said.
"It does have an impact. You are not giving them an open window." "File
early" doesn't mean rush to file (and risk underreporting income or
having to file an amended return later), Gagnon said. Some taxpayers
can't file right at the start of the season — investment 1099s for
dividends and interest can show up in mid-February, and taxpayers with
partnership income may still be waiting for their K-1s for last season's
returns, he said. The prep you can do is more about getting organized
so that you're ready to go ASAP: Review your most recent tax return.
That can provide a good framework for this year, in terms of deductible
expenses to tally and official documents (W-2s, 1099s, etc.) to expect,
Gagnon said. Note any changes, say, if you switched jobs, or opened a
new investment account. Make a list of key documents you'll need, so you
can check them off as they arrive and see at a glance what you are
still waiting on. (See common deadlines, below.) Be proactive about
calling or emailing to track down a late document, he said. If you have
moved this year, reach out to any of the employers, financial
institutions and other entities sending you key forms, to make sure they
have your current mailing address and contact information, he said.
Start gathering receipts and records for potentially deductible
expenses, like charitable donations or business expenses. Monitor online
accounts, Gagnon said. Some entities only make tax documents available
online, rather than mailing a copy; others offer online access well
before they send paper copies in the mail. Monitor your tax record The
IRS offers online access that lets taxpayers see details of their tax
account, said certified public accountant Andy Mattson, tax partner at
Moss Adams in Campbell, California. "It's a good way to monitor your
account, if you're concerned about it," he said. You'd be able to see if
someone files a return in your name and take action more quickly. But
signing up is no easy feat. The IRS requires a slew of personal
information, and the process is so stringent that less than half of
those who try to register actually succeed, Mattson said. Adjust your
withholding If you're a victim of tax-related identity theft, untangling
the problem can take months, said Velasquez — who described the time
frame as "wildly inconsistent." That's a tougher wait if you were
anticipating a refund windfall. (The average this year was $2,769,
according to IRS filing statistics.) "[Tax-related identity theft] has
less of a day-to-day impact for folks who aren't relying on, waiting on
or counting on a refund," she said. Even if you're not a victim,
safeguards put in place could delay your refund . In its 2016 report to
Congress, the IRS National Taxpayer Advocate estimated that some filters
used to detect fraudulent returns and identity theft had false positive
rates exceeding 50 percent. "These incorrect selections delayed
approximately 1.2 million tax returns associated with about $9 billion
in legitimate refunds for more than an additional 30 days on average,"
the IRS noted in the report. Your best defensive move: Revisit your W-4 ,
the form that tells your employer how much federal income tax to
withhold from your paycheck, Gagnon said. Changing allocations can keep
more in your paycheck now, and even out your tax bill. "You want as
little a refund as possible, so you're least exposed," he said. "It's
better to wait for $100 to come in than $1,000." But be careful with
this strategy, Mattson said. It's not always easy to estimate tax
liability, and you'll need to have cash set aside in case you end up
owing at tax time. "The cure might do more harm than the disease," he
said. "People could end up owing money they weren't expecting to."
Consider a PIN The IRS does offer so-called identity protecting PINs, or
IP PINs, to prevent someone from filing a fraudulent return with your
Social Security number. Participants get a new six-digit number each
year, without which your e-filed return will be rejected and a paper
return, significantly delayed. "The PIN makes perfect sense," Mattson
said. "But right now you can only get a PIN if you're a victim of tax
identity theft, if someone files a return using your Social." Currently,
IRS guidelines only allow you to get an IP PIN if you filed last year's
return with a home address in Florida, Georgia or Washington, D.C.,
where the government is running a pilot program. Or if the IRS invites
you to apply — which, as Mattson points out, generally only happens if
you have already been a victim of tax-related identity theft. (Another
point for would-be applicants: According to IRS documents, "If you've
placed a credit security freeze with Equifax, you must contact Equifax
to have the freeze temporarily removed to allow us to verify your
identity.") PIN protection isn't foolproof, Velasquez said. The IRS PIN
system has itself been subject to cyberattacks, she said. Earlier this
year, the Treasury inspector general for tax administration released a
report noting inconsistencies in IRS processes that left some victims
without PINs.<br />
Watch
for fraud flags Fraudulent tax returns aren't the only tax-time identity
theft issue to keep an eye on. The IRS warns that receiving certain tax
documents or IRS notices — like a CP2000 to verify unreported income or
a 1099 from an employer you haven't worked for — can be a red flag for
employment-related identity theft.Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-26542778921709873412017-09-18T10:51:00.001-04:002017-09-18T10:51:27.349-04:00How the IRS decides if you have a business or a hobby<header><div class="byline">
<span class="by">By</span>
<span class="author">Ray Martin</span>
<span class="source">MoneyWatch</span>
<span class="time">September 18, 2017, 5:00 AM</span></div>
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Let's
say you're a lover of bonsai plants -- you're good at growing and
grooming them and sometimes you sell them, but not always for a profit.
You started off thinking of this pursuit as a hobby, but maybe you're
thinking of it more now as a business. And as with any business, you
should be eligible to claim any losses as a tax deduction against your
other income. Right?<br />
Well, maybe.<br />
The IRS can disallow this
deduction if it believes the "business" you're engaging in is really a
not-for-profit activity. That is, if the taxman sees what you're doing
still as a hobby. <br />
The distinction between a legitimate business,
which has an expectation for generating a profit, and a hobby can be
significant. Let's say you start your own business and your income from
it was approximately $1,000, and your expenses were $10,000.<br />
If
the IRS agrees it's a business, you would be able to claim a loss of
$9,000 against the other income on your tax return. For example, when
filing jointly, your spouse may have income from her job, and you could
deduct the $9,000 loss from that income. But if the IRS sees it as a
hobby, your deduction for your expenses would be limited to the amount
of gross income from the activity. Any excess expenses wouldn't be
deductible.<br />
<br />
What allows a taxpayer to categorize revenue-producing activity
as a business? The IRS has two standards when making this
determination.<br />
First is the presumption that a trade, business or
revenue-producing activity has a profit motive and is not a hobby when
certain criteria are met. An activity is presumed to not be a hobby when
the gross income from the activity exceeds its deductions for three out
of five consecutive tax years. (This standard is two out of seven years
when the activity involves breeding, training and showing of racing
horses.)<br />
This standard is straightforward, and when met, the
burden is on the IRS to prove the activity is actually just a hobby.
Also, taxpayers should make sure to file a <a href="https://www.irs.gov/forms-pubs/form-5213-election-to-postpone-determination-as-to-whether-the-presumption-applies-that-an-activity-is-engaged-in-for-profit" target="_blank">Form 5213</a>
before the end of the fourth taxable year (or sixth taxable year in the
case of horse racing) to notify the IRS of their intent to claim the
presumptive determination.<br />
But what if the business failed to
generate enough gross income to exceed its deductions during a five-year
period? After all, many businesses fall into this category.<br />
Treasury
regulations say a reasonable expectation of profit isn't required, and
consideration can be given to objective factors to conclude that an
activity is engaged in for profit and isn't a hobby. These regulations
include nine factors that can result in the IRS determining that an
activity isn't a hobby. <br />
<ol>
<li>The manner in which the taxpayer
carries on the activity. Acting in a business-like manner and keeping
complete books and records is an important indication of a profit
motive.</li>
<li>The expertise of the taxpayer or his advisers.
Preparing for the trade or activity, studying accepted business,
economic and scientific practices, and consulting with an expert are
important factors.</li>
<li>Time and effort expended. Devoting much
of your personal time, or even leaving a job in another occupation to
devote your time to the activity, will be a factor in your favor.</li>
<li>The expectation that assets purchased or used in the activity may appreciate.</li>
<li>Taxpayer's success in carrying on similar activities in the past, resulting in a profit.</li>
<li>The
history of income and losses in respect to the activity. It's
reasonable to incur a lot of expenses when starting a business, so
startup costs can exceed income for several years. But unexplained
losses for an extended period can indicate a lack of profit motive. So
having a business and financial plan is helpful to explain what's going
on.</li>
<li>The amount of occasional profits that are earned. Don't
try to outsmart the IRS and claim a $10 profit every few years. The
agency will look at the total of your expenses and income over a period
of time to determine what's really going on.</li>
<li>Your financial
status. If you have substantial income from other sources, the IRS may
conclude you are really using your hobby to generate a loss to claim
deductions against other income. </li>
<li>Your personal pleasure or
recreation derived from the activity. The presence of a personal motive
for carrying on the activity may indicate the absence of a profit
motive. This is especially apparent when the activity brings personal
enjoyment or recreation. </li>
</ol>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-43487464775199432332017-09-07T09:49:00.000-04:002017-09-07T09:49:05.375-04:005 times you don’t need to give out your Social Security number<div class="billboard-ads modal-padding-enable Pos-r Whs-nw Z-0">
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<span style="font-weight: 400;">If
you feel like you’re constantly asked to provide your Social Security
number, you may be right! Social Security numbers were originally
created to track income to determine your Social Security benefits in
retirement. But now, a Social Security number has become a
near-universal form of identification, and is often sought whenever you
give out your personal information. </span><br />
<span style="font-weight: 400;">With this increase in
use has come a massive increase in the amount of identity theft reported
in the United States. In 2016, 15.4 million cases of identity theft
were reported, according to the </span><a data-rapid_p="8" data-ylk="itc:0;elm:context_link;" href="http://www.iii.org/fact-statistic/identity-theft-and-cybercrime"><span style="font-weight: 400;">Insurance Information Institute</span></a><span style="font-weight: 400;">.
One way to lessen your risk is to limit where you give out your
information. Here are 5 places where you don’t need to give out your
Social Security number.</span><br />
<strong>1. Before you’ve been hired for a job</strong><br />
<span style="font-weight: 400;">Employers may ask for a Social Security number before you’ve been hired, but it’s not mandatory to provide it, according to the </span><a data-rapid_p="9" data-ylk="itc:0;elm:context_link;" href="https://www.shrm.org/"><span style="font-weight: 400;">Society of Human Resource Management</span></a><span style="font-weight: 400;">.
When you are hired, you will need to provide your Social Security
number so your employer can do a background check. But if you’re asked
for your SSN on your job application, you may be able to leave it blank,
or explain that you don’t feel comfortable providing that information.</span><br />
<b>2. At the doctor’s office</b><br />
<span style="font-weight: 400;">Your doctor may ask
for your Social Security number when you fill out patient forms because
they want to easily identify you to collect outstanding payments. But
your insurance company identifies you by your insurance policy number in
order to bill you and submit payments. While your insurance company
will need your SSN, your doctor does not need this information for
billing purposes. </span><br />
<span style="font-weight: 400;">If you have Medicare or other federally sponsored health care, you will need to provide your SSN, according to </span><a data-rapid_p="10" data-ylk="itc:0;elm:context_link;" href="https://www.irs.gov/affordable-care-act/individuals-and-families/your-health-insurance-company-may-ask-for-your-social-security-number"><span style="font-weight: 400;">the IRS</span></a><span style="font-weight: 400;">. Otherwise, leave this box blank the next time you’re visiting the doctor.</span><br />
<b>3. To attend schools or colleges</b><br />
<span style="font-weight: 400;">According to the </span><a data-rapid_p="11" data-ylk="itc:0;elm:context_link;" href="https://www.justice.gov/sites/default/files/crt/legacy/2014/05/08/plylerfact.pdf"><span style="font-weight: 400;">US Department of Justice</span></a><span style="font-weight: 400;">,
all children living in the US are entitled to attend public school, and
schools cannot require children or their parents to provide a Social
Security number in order to enroll. If they ask for proof of identity,
provide a birth certificate or passport. Leases or electric bills can
also be presented as proof of address. </span><br />
If you’re heading to college, you’re not required to
submit your Social Security number. However, if you’re applying for
financial aid, loans, or scholarships, this information will be needed
to confirm you or your family’s income, as well as to check your credit
score.<br />
<b>4. At supermarkets and other retailers</b><br />
<span style="font-weight: 400;">You will need
to provide your Social Security number when applying for a credit card,
because the bank associated with your card will want to track your
credit score. But rewards cards at grocery stores, pharmacies, and other
retailers don’t have any credit value, and are used just to track your
purchases. So don’t give out your SSN when you sign up! </span><br />
<b>5. When purchasing travel</b><br />
<span style="font-weight: 400;">You don’t need
to provide your SSN in order to book travel. Depending on where you’re
going, you will need to provide your passport number and will need a
credit card in order to purchase your tickets. Once you’re ready to take
off, bring your driver’s license, passport, or another </span><a data-rapid_p="12" data-ylk="itc:0;elm:context_link;" href="https://www.tsa.gov/travel/security-screening/identification"><span style="font-weight: 400;">TSA-approved </span></a><span style="font-weight: 400;">form of ID. </span><br />
<span style="font-weight: 400;">There are
situations when you will need to provide your Social Security number,
like applying for a credit card; filing your tax returns; when signing
up for state and federal benefits like Medicare or food stamps; or when
applying for a driver’s licence. Otherwise, if you’re asked for your
SSN, the </span><a data-rapid_p="13" data-ylk="itc:0;elm:context_link;" href="https://www.ssa.gov/pubs/EN-05-10064.pdf"><span style="font-weight: 400;">Social Security Administration</span></a><span style="font-weight: 400;"> recommends you ask these questions: </span><br />
<ol>
<li style="font-weight: 400;"><span style="font-weight: 400;">Why do you need it? </span></li>
<li style="font-weight: 400;"><span style="font-weight: 400;">What will it be used for?</span></li>
<li style="font-weight: 400;"><span style="font-weight: 400;">What other identification do you accept?</span></li>
<li style="font-weight: 400;"><span style="font-weight: 400;">What will happen if I don’t provide my number? </span></li>
</ol>
<div id="yui_3_18_0_4_1504791840419_2214">
<span style="font-weight: 400;">Keep your Social Security card in a safe place and take steps to protect your identity.</span></div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com1tag:blogger.com,1999:blog-5063036919094173639.post-2051986514036656082017-08-23T15:46:00.000-04:002017-08-23T15:46:04.860-04:00Divorce or Separation May Affect Taxes<span id="yui_3_16_0_ym19_1_1503517359983_2922" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1503517359983_2921"><br /></strong></span>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiJ-_DepHFdpZkVnNz3QBYa_PSoHZcmd8o9v6exvAB3MZNSR8_WeDRbNDK4tCmX7UOR-56VINB76-seLISS0wgPI4PO_tXs97XNTZKbSAr16EczY6EYuq1IgfnPNxpjzelUdyv2AIf1yyE/s1600/divorce.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="162" data-original-width="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiJ-_DepHFdpZkVnNz3QBYa_PSoHZcmd8o9v6exvAB3MZNSR8_WeDRbNDK4tCmX7UOR-56VINB76-seLISS0wgPI4PO_tXs97XNTZKbSAr16EczY6EYuq1IgfnPNxpjzelUdyv2AIf1yyE/s1600/divorce.jpg" /></a></div>
<div id="yui_3_16_0_ym19_1_1503517359983_2915">
Taxpayers who are divorcing
or recently divorced need to consider the impact divorce or separation
may have on their taxes. Alimony payments paid under a divorce or
separation instrument are deductible by the payer, and the recipient
must include it in income. Name or address changes and individual
retirement account deductions are other items to consider.</div>
<div id="yui_3_16_0_ym19_1_1503517359983_2916">
IRS.gov has resources that can help along with these key tax tips:</div>
<ul id="yui_3_16_0_ym19_1_1503517359983_2918">
<li id="yui_3_16_0_ym19_1_1503517359983_2917">
<strong id="yui_3_16_0_ym19_1_1503517359983_2920">Child Support Payments are not Alimony.</strong> Child support payments are neither deductible nor taxable income for either parent.</li>
<li id="yui_3_16_0_ym19_1_1503517359983_2919">
<strong>Deduct Alimony Paid.</strong> Taxpayers can deduct alimony paid
under a divorce or separation decree, whether or not they itemize
deductions on their return. Taxpayers must file Form 1040; enter the
amount of <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODIzLjc3MjYyMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgyMy43NzI2MjMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTUyNTg5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/taxtopics/tc452.html" rel="nofollow" target="_blank">alimony</a> paid and their former spouse's Social Security number or Individual Taxpayer Identification Number.</li>
<li id="yui_3_16_0_ym19_1_1503517359983_2925">
<strong id="yui_3_16_0_ym19_1_1503517359983_2940">Report Alimony Received.</strong>
Taxpayers should report alimony received as income on Form 1040 in the
year received. Alimony is not subject to tax withholding so it may be
necessary to increase the tax paid during the year to avoid a penalty.
To do this, it is possible to make <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODIzLjc3MjYyMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgyMy43NzI2MjMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTUyNTg5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes" rel="nofollow" target="_blank">estimated tax</a> payments or increase the amount of <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODIzLjc3MjYyMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgyMy43NzI2MjMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTUyNTg5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/individuals/employees/tax-withholding" id="yui_3_16_0_ym19_1_1503517359983_2926" rel="nofollow" target="_blank">tax withheld</a> from wages.</li>
<li id="yui_3_16_0_ym19_1_1503517359983_2927">
<strong id="yui_3_16_0_ym19_1_1503517359983_2939">IRA Considerations.</strong>
A final decree of divorce or separate maintenance agreement by the end
of the tax year means taxpayers can’t deduct contributions made to a
former spouse's traditional IRA. They can only deduct contributions made
to their own traditional IRA. For more information about IRAs, see
Publications 590-A and 590-B.</li>
<li id="yui_3_16_0_ym19_1_1503517359983_2928">
<strong id="yui_3_16_0_ym19_1_1503517359983_2938">Report Name Changes. </strong> Notify the Social Security Administration (SSA) of any name changes after a divorce. Go to <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODIzLjc3MjYyMzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgyMy43NzI2MjMxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTUyNTg5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.ssa.gov/" rel="nofollow" target="_blank">SSA.gov</a>
for more information. The name on a tax return must match SSA records. A
name mismatch can cause problems in the processing of a return and may
delay a refund.</li>
</ul>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-66388119895943395462017-08-01T13:02:00.000-04:002017-08-01T13:02:31.716-04:00Don’t Take the Bait, Step 4: Defend against Ransomware<hr id="yui_3_16_0_ym19_1_1501606720612_2796" />
<div id="yui_3_16_0_ym19_1_1501606720612_2799" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1501606720612_2798" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1501606720612_2797"> </strong> </span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhniDaczQoyK-HoiAx3dLy8oPCJrKki_nsdTE6eCP1EzfxMh2QzsisCDJzke05NgV_GM1muKmBDA0jldScuh3ZZNERQhzccqEJ-SLLDZFmGjJaHFxTtqLo5HB8tlPlT_te5PW_ZKwmXD_k/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="155" data-original-width="318" height="97" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhniDaczQoyK-HoiAx3dLy8oPCJrKki_nsdTE6eCP1EzfxMh2QzsisCDJzke05NgV_GM1muKmBDA0jldScuh3ZZNERQhzccqEJ-SLLDZFmGjJaHFxTtqLo5HB8tlPlT_te5PW_ZKwmXD_k/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1501606720612_2800">
WASHINGTON – The Internal
Revenue Service, state tax agencies and the tax industry today warned
tax professionals that ransomware attacks are on the rise worldwide as
bad actors here and abroad infiltrate computer systems and hold
sensitive data hostage.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2835">
The IRS is aware of a handful of tax practitioners who have been victimized by ransomware attacks. The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODAxLjc2NTI1NjUxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgwMS43NjUyNTY1MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MjY5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&https://www.fbi.gov/investigate/cyber" rel="nofollow" target="_blank">Federal Bureau of Investigation</a>
recently cautioned that ransomware attacks are a growing and evolving
crime threatening the private and public sectors as well as individuals.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2814">
The “Don’t Take the Bait”
campaign, a 10-week security awareness campaign aimed at tax
professionals, hopes to increase awareness about these attacks. The IRS,
state tax agencies and the tax industry, working together as the
Security Summit, urge practitioners to learn to protect themselves. This
is part of the ongoing <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODAxLjc2NTI1NjUxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgwMS43NjUyNTY1MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MjY5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/individuals/protect-your-clients-protect-yourself" rel="nofollow" target="_blank">Protect Your Clients; Protect Yourself</a> effort.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2815">
“Tax professionals face an
array of security issues that could threaten their clients and their
business,” IRS Commissioner John Koskinen said. “We urge people to take
the time to understand these threats and take the steps to protect
themselves. Don’t just assume your computers and systems are safe.”
Ransomware is a type of malware that infects computers, networks and
servers and encrypts (locks) data. Cybercriminals then demand a ransom
to release the data. Users generally are unaware that malware has
infected their systems until they receive the ransom request.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2816">
The 2017 Phishing Trends
and Intelligence Report issued annually by Phishlabs named ransomware
one of two transformative events of 2016 and called its rapid rise a
public epidemic.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2817">
In May 2017, a ransomware
attack dubbed “WannaCry” targeted users who failed to install a critical
update to their Microsoft Windows operating system or who were using
pirated versions of the operating system. Within a day, criminals held
data on 230,000 computers in 150 countries for ransom.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2818">
The most common delivery
method of this malware is through phishing emails. The emails lure
unsuspecting users to either open a link or an attachment. However, the
FBI also has warned that ransomware is evolving and cybercriminals can
infect computers by other methods, such as a link that redirects users
to a website that infects their computer.</div>
<div id="yui_3_16_0_ym19_1_1501606720612_2821">
Victims should not pay a
ransom. Paying it further encourages the criminals. Often the scammers
won’t provide the decryption key even after a ransom is paid.</div>
<strong>Tips to Prevent Ransomware Attacks</strong><br />
<div id="yui_3_16_0_ym19_1_1501606720612_2822">
Tax practitioners – as well
as businesses, payroll departments, human resource organizations and
taxpayers – should talk to an IT security expert and consider these
steps to help prepare for and protect against ransomware attacks:</div>
<ul id="yui_3_16_0_ym19_1_1501606720612_2824">
<li>Make sure employees are aware of ransomware and of their critical roles in protecting the organization’s data.</li>
<li>For digital devices, ensure that security patches are installed on
operating systems, software and firmware. This step may be made easier
through a centralized patch management system.</li>
<li>Ensure that antivirus and anti-malware solutions are set to automatically update and conduct regular scans.</li>
<li id="yui_3_16_0_ym19_1_1501606720612_2823">Manage the use of
privileged accounts — no users should be assigned administrative access
unless necessary, and only use administrator accounts when needed.</li>
<li id="yui_3_16_0_ym19_1_1501606720612_2834">Configure computer access
controls, including file, directory and network share permissions,
appropriately. If users require read-only information, do not provide
them with write-access to those files or directories.</li>
<li>Disable macro scripts from office files transmitted over e-mail.</li>
<li id="yui_3_16_0_ym19_1_1501606720612_2833">Implement software
restriction policies or other controls to prevent programs from
executing from common ransomware locations, such as temporary folders
supporting popular Internet browsers, compression/decompression
programs.</li>
<li>Back up data regularly and verify the integrity of those backups.</li>
<li id="yui_3_16_0_ym19_1_1501606720612_2825">Secure backup data. Make
sure the backup device isn’t constantly connected to the computers and
networks they are backing up. This will ensure the backup data remains
unaffected by ransomware attempts.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1501606720612_2826">
Victims should immediately report any ransomware attempt or attack to the FBI at the Internet Crime Complaint Center, <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODAxLjc2NTI1NjUxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgwMS43NjUyNTY1MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MjY5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://www.IC3.gov" id="yui_3_16_0_ym19_1_1501606720612_2827" rel="nofollow" target="_blank">www.IC3.gov</a>. Tax practitioners who fall victim to a ransomware attack also should contact their local <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwODAxLjc2NTI1NjUxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDgwMS43NjUyNTY1MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MjY5JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/businesses/small-businesses-self-employed/stakeholder-liaison-local-contacts-1" rel="nofollow" target="_blank">IRS stakeholder liaison</a>.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com1tag:blogger.com,1999:blog-5063036919094173639.post-19815669523853578072017-08-01T11:01:00.000-04:002017-08-01T11:01:09.112-04:00Tips to Keep in Mind on Income Taxes and Selling a Home<hr id="yui_3_16_0_ym19_1_1501596357970_23074" />
<div id="yui_3_16_0_ym19_1_1501596357970_23078" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1501596357970_23077" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1501596357970_23076"><br /></strong></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjw_qxGFOkre-HUXT1xS8zLa9IW64wEbBCl3BvxNVmTFmqdFPk7ioCLCLNLaN9zoMA_l9CZnVpu-flfIbIHHA4VcsCBfyenoWyGmKTxk9MNu6GJe5MY7tjYjChZtQze9K6oqaCvyT8J6i4/s1600/sale.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="250" data-original-width="250" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjw_qxGFOkre-HUXT1xS8zLa9IW64wEbBCl3BvxNVmTFmqdFPk7ioCLCLNLaN9zoMA_l9CZnVpu-flfIbIHHA4VcsCBfyenoWyGmKTxk9MNu6GJe5MY7tjYjChZtQze9K6oqaCvyT8J6i4/s200/sale.jpg" width="200" /></a></div>
Homeowners may qualify to exclude from their income all or part of any gain from the sale of their main home.<br />
Below are tips to keep in mind when selling a home:<br />
<div id="yui_3_16_0_ym19_1_1501596357970_23038">
<strong>Ownership and Use.</strong>
To claim the exclusion, the homeowner must meet the ownership and use
tests. This means that during the five-year period ending on the date of
the sale, the homeowner must have:</div>
<ul id="yui_3_16_0_ym19_1_1501596357970_23036">
<li id="yui_3_16_0_ym19_1_1501596357970_23037">Owned the home for at least two years </li>
<li id="yui_3_16_0_ym19_1_1501596357970_23035">Lived in the home as
their main home for at least two years Gain. If there is a gain from
the sale of their main home, the homeowner may be able to exclude up to
$250,000 of the gain from income or $500,000 on a joint return in most
cases. Homeowners who can exclude all of the gain do not need to report
the sale on their tax return</li>
</ul>
<div id="yui_3_16_0_ym19_1_1501596357970_23071">
<strong>Loss. </strong> A main home that sells for lower than purchased is not deductible.</div>
<div id="yui_3_16_0_ym19_1_1501596357970_23039">
<strong id="yui_3_16_0_ym19_1_1501596357970_23070">Reporting a Sale.</strong>
Reporting the sale of a home on a tax return is required if all or part
of the gain is not excludable. A sale must also be reported on a tax
return if the taxpayer chooses not to claim the exclusion or receives a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/uac/form-1099-s-proceeds-from-real-estate-transactions" rel="nofollow" target="_blank">Form 1099-S</a>, Proceeds from Real Estate Transactions.</div>
<div id="yui_3_16_0_ym19_1_1501596357970_23069">
<strong>Possible Exceptions.</strong>
There are exceptions to the rules above for persons with a disability,
certain members of the military, intelligence community and Peace Corps
workers, among others. More information is available in <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/uac/about-publication-523" rel="nofollow" target="_blank">Publication 523</a>, Selling Your Home.</div>
<div id="yui_3_16_0_ym19_1_1501596357970_23040">
<strong>Worksheets.</strong> Worksheets are included in Publication 523, Selling Your Home, to help you figure the:</div>
<ul id="yui_3_16_0_ym19_1_1501596357970_23042">
<li id="yui_3_16_0_ym19_1_1501596357970_23041">Adjusted basis of the home sold</li>
<li>Gain (or loss) on the sale</li>
<li>Gain that can be excluded</li>
</ul>
<div id="yui_3_16_0_ym19_1_1501596357970_23047">
<strong>Items to Keep In Mind:</strong></div>
<ul id="yui_3_16_0_ym19_1_1501596357970_23044">
<li id="yui_3_16_0_ym19_1_1501596357970_23043">Taxpayers who own more
than one home can only exclude the gain on the sale of their main home.
Taxes must paid on the gain from selling any other home.</li>
<li id="yui_3_16_0_ym19_1_1501596357970_23048">Taxpayers who used the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/uac/first-time-homebuyer-credit-1" id="yui_3_16_0_ym19_1_1501596357970_23051" rel="nofollow" target="_blank">first-time homebuyer credit</a> to purchase their home have special rules that apply to the sale. For more on those rules, see <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/uac/about-publication-523" rel="nofollow" target="_blank">Publication 523</a>. Use the First Time Homebuyer Credit <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/individuals/first-time-homebuyer-credit-account-look-up" id="yui_3_16_0_ym19_1_1501596357970_23052" rel="nofollow" target="_blank">Account Look-up</a> to get account information such as the total amount of your credit or your repayment amount.</li>
<li id="yui_3_16_0_ym19_1_1501596357970_23049">Work-related moving expenses might be deductible, see <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/publications/p521/index.html" rel="nofollow" target="_blank">Publication 521</a>, Moving Expenses.</li>
<li id="yui_3_16_0_ym19_1_1501596357970_23050">Taxpayers moving after the sale of their home should update their address with the IRS and the U.S. Postal Service by filing <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/uac/form-8822-change-of-address" rel="nofollow" target="_blank">Form 8822</a>, Change of Address.</li>
<li id="yui_3_16_0_ym19_1_1501596357970_23053">Taxpayers who purchased health coverage through the <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/affordable-care-act/individuals-and-families/the-health-insurance-marketplace" rel="nofollow" target="_blank">Health Insurance Marketplace </a>should notify the Marketplace when moving out of the area covered by the current Marketplace plan.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1501596357970_23063">
<strong id="yui_3_16_0_ym19_1_1501596357970_23068">Avoid scams.</strong>
The IRS does not initiate contact using social media or text message.
The first contact normally comes in the mail. Those wondering if they
owe money to the IRS can <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzMxLjc2NDgxNDIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDczMS43NjQ4MTQyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ5MDkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&https://www.irs.gov/uac/view-your-tax-account" rel="nofollow" target="_blank">view their tax account</a> information on IRS.gov to find out.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-56185657412525273712017-07-17T10:03:00.000-04:002017-07-17T10:03:24.134-04:00Members of the Armed Forces Get Special Tax Benefits
<hr id="yui_3_16_0_ym19_1_1500299434745_6614" />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQF6RSoCJtWJ9lPyIIPQflhszMwQmcQ_rqxv7l7jGUggF9Yui0jirKQfkTkbWofw74T7XVOCIQ_E5J_KXxmxzAiWKz6VUgC9JKwi4Ps9f6LwTFsi41ZOCfmQzTukhKkCaCY9K7nOSAZT4/s1600/tax.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="201" data-original-width="246" height="163" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjQF6RSoCJtWJ9lPyIIPQflhszMwQmcQ_rqxv7l7jGUggF9Yui0jirKQfkTkbWofw74T7XVOCIQ_E5J_KXxmxzAiWKz6VUgC9JKwi4Ps9f6LwTFsi41ZOCfmQzTukhKkCaCY9K7nOSAZT4/s200/tax.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1500299434745_6615" style="text-align: center;">
<span id="yui_3_16_0_ym19_1_1500299434745_6617" style="font-size: medium;"><strong id="yui_3_16_0_ym19_1_1500299434745_6616"><br /></strong></span></div>
<div id="yui_3_16_0_ym19_1_1500299434745_6618">
Members of the military may
qualify for tax breaks and benefits. Special rules could lower the tax
they owe or give them more time to file and pay taxes. In addition, some
types of military pay are tax-free.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6622">
Here are some tips to find out who qualifies:</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6622">
<br /></div>
<div id="yui_3_16_0_ym19_1_1500299434745_6622">
</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6624">
1. <strong id="yui_3_16_0_ym19_1_1500299434745_6666">Combat Pay Exclusion.</strong> If someone serves in a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://cms.portal.irs.gov/irspup/individuals/military/combat-zones" id="yui_3_16_0_ym19_1_1500299434745_6623" rel="nofollow" target="_blank">combat zone</a>,
or provides direct support, part or even all of their combat pay is
tax-free. However, there are limits for commissioned officers. See
Earned Income Tax Credit below for important information.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6625">
2. <strong id="yui_3_16_0_ym19_1_1500299434745_6665">Deadline Extensions. </strong>
Some members of the military, such as those who serve in a combat zone,
can postpone most tax deadlines. Those who qualify can get automatic <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://cms.portal.irs.gov/irspup/individuals/military/extension-of-deadlines-combat-zone-service" id="yui_3_16_0_ym19_1_1500299434745_6664" rel="nofollow" target="_blank">extensions</a> of time to file and pay their taxes.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6628">
3. Special Deductions:</div>
<ul id="yui_3_16_0_ym19_1_1500299434745_6627">
<li id="yui_3_16_0_ym19_1_1500299434745_6626">
<strong id="yui_3_16_0_ym19_1_1500299434745_6663">Reservists’ Travel. </strong> Reservists whose duties take them more than 100 miles away from home can deduct their unreimbursed travel expenses on <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/pub/irs-pdf/f2106.pdf" rel="nofollow" target="_blank">Form 2106</a>, even if they do not itemize their deductions.</li>
<li id="yui_3_16_0_ym19_1_1500299434745_6662">
<strong>Moving Expenses. </strong> Taxpayers who serve may be able to deduct some of their unreimbursed moving costs on <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/pub/irs-pdf/f3903.pdf" rel="nofollow" target="_blank">Form 3903</a>. This normally applies if the move is due to a permanent change of station.</li>
<li id="yui_3_16_0_ym19_1_1500299434745_6629">
<strong>Uniform. </strong> Members of the military can deduct the cost
and upkeep of their uniform, but only if rules say they cannot wear it
off duty. Also, they must reduce their deduction by any uniform
allowance they get for those costs.</li>
</ul>
<div id="yui_3_16_0_ym19_1_1500299434745_6632">
4. <strong>Earned Income Tax Credit or EITC.</strong>
If those serving get nontaxable combat pay, they may choose to include
it in their taxable income to increase the amount of EITC. That means
they could owe less tax and get a larger refund. For tax year 2016, the
maximum credit for taxpayers is $6,269. It is best to figure the credit
both ways to find out which works best.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6636">
5. <strong>Signing Joint Returns. </strong>
Both spouses normally must sign a joint income tax return. If military
service prevents that, one spouse may be able to sign for the other or
get a power of attorney.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6634">
6. <strong id="yui_3_16_0_ym19_1_1500299434745_6639">ROTC Allowances. </strong> Some amounts paid to <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://cms.portal.irs.gov/irspup/uac/about-publication-3" id="yui_3_16_0_ym19_1_1500299434745_6633" rel="nofollow" target="_blank">ROTC students</a>
in advanced training are not taxable. This applies to allowances for
education and subsistence. Active duty ROTC pay is taxable. For
instance, pay for summer advanced camp is taxable.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6635">
7.<strong id="yui_3_16_0_ym19_1_1500299434745_6648"> Separation and Transition to Civilian Life.</strong>
If service members leave the military and look for work, they may be
able to deduct some job search expenses, including travel, resume and
job placement fees. Moving expenses may also qualify for a tax
deduction.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6640">
8. <strong>Tax Help. </strong>
Most military bases offer free tax preparation and filing assistance
during the tax filing season. Some also offer free tax help after the
April deadline. Check with the installation’s tax office (if available)
or legal office for more information.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6644">
For more, refer to IRS.gov/Military or <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/uac/Publication-3,-Armed-Forces%27-Tax-Guide" rel="nofollow" target="_blank">Publication 3</a>, Armed Forces’ Tax Guide, on IRS.gov.</div>
<div id="yui_3_16_0_ym19_1_1500299434745_6645">
Avoid scams. The IRS will
never initiate contact using social media or text message. First contact
generally comes in the mail. Those wondering if they owe money to the
IRS can <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzE0Ljc1OTA4NjQxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxNC43NTkwODY0MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2ODA4JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://cms.portal.irs.gov/irspup/uac/view-your-tax-account" rel="nofollow" target="_blank">view their tax account</a> information on IRS.gov to find out.</div>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-79169722236373661382017-07-10T12:31:00.000-04:002017-07-10T12:31:53.654-04:00How to Handle an IRS Letter or Notice<hr id="yui_3_16_0_ym19_1_1499703673134_2273" />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVFzWVCkVRoUcMGskV7FDGiXCXqCAr00FYd2e0HS0x5u53yc03ONHN0O4rDVkHIQg0fzJng2pYcSUFaaU59l5nfoOhyphenhyphenA5VfDFee4__e9EZbSn_Vjld1AAPTIZCeKco8qp5wk6xuNfc2gc/s1600/irs-notice.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="320" data-original-width="640" height="100" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVFzWVCkVRoUcMGskV7FDGiXCXqCAr00FYd2e0HS0x5u53yc03ONHN0O4rDVkHIQg0fzJng2pYcSUFaaU59l5nfoOhyphenhyphenA5VfDFee4__e9EZbSn_Vjld1AAPTIZCeKco8qp5wk6xuNfc2gc/s200/irs-notice.jpg" width="200" /></a></div>
<div id="yui_3_16_0_ym19_1_1499703673134_2238">
The IRS mails millions of
letters every year to taxpayers for a variety of reasons. Keep the
following suggestions in mind on how to best handle a letter or notice
from the IRS:</div>
<div id="yui_3_16_0_ym19_1_1499703673134_2238">
<br /></div>
<ol id="yui_3_16_0_ym19_1_1499703673134_2257">
<li id="yui_3_16_0_ym19_1_1499703673134_2256">Do not panic. Simply responding will take care of most IRS letters and notices.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2258">Do not ignore the letter.
Most IRS notices are about federal tax returns or tax accounts. Each
notice deals with a specific issue and includes specific instructions on
what to do. Read the letter carefully; some notices or letters require a
response by a specific date.</li>
<li>Respond timely. A notice may likely be about changes to a taxpayer’s
account, taxes owed or a payment request. Sometimes a notice may ask
for more information about a specific issue or item on a tax return. A
timely response could minimize additional interest and penalty charges.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2259">If a notice indicates a
changed or corrected tax return, review the information and compare it
with your original return. If the taxpayer agrees, they should note the
corrections on their copy of the tax return for their records. There is
usually no need to reply to a notice unless specifically instructed to
do so, or to make a payment.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2260">Taxpayers must respond to a
notice they do not agree with. They should mail a letter explaining why
they disagree to the address on the contact stub at the bottom of the
notice. Include information and documents for the IRS to consider and
allow at least 30 days for a response.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2261">There is no need to call
the IRS or make an appointment at a taxpayer assistance center for most
notices. If a call seems necessary, use the phone number in the upper
right-hand corner of the notice. Be sure to have a copy of the related
tax return and notice when calling.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2262">Always keep copies of any notices received with tax records.</li>
<li id="yui_3_16_0_ym19_1_1499703673134_2263"> The IRS and its
authorized private collection agency will send letters and notices by
mail. The IRS will not demand payment a certain way, such as prepaid
debit or credit card. Taxpayers have several <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzEwLjc1NzAxOTIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcxMC43NTcwMTkyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ2MDA0JmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/payments" id="yui_3_16_0_ym19_1_1499703673134_2264" rel="nofollow" target="_blank">payment options</a> for taxes owed.</li>
</ol>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0tag:blogger.com,1999:blog-5063036919094173639.post-87189348633748940862017-07-06T11:39:00.001-04:002017-07-06T11:39:53.193-04:00IRS Offers Tips for Teenage Taxpayers with Summer Jobs<div id="yui_3_16_0_ym19_1_1499355042850_13785" style="text-align: center;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhH9WHffzo45BJ3vjxeciRsMe3CTihKgxerpV93XUMz6aHCLSDOuBRM5x9-ORHvMhwu6DmxGiO7xzQUDUXPo09achxvtGFE3FpLurhqAa6GXQ8nDycQZNZ9p02OJlrSxGDWjKgVnCJB6TI/s1600/tax.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="116" data-original-width="372" height="99" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhH9WHffzo45BJ3vjxeciRsMe3CTihKgxerpV93XUMz6aHCLSDOuBRM5x9-ORHvMhwu6DmxGiO7xzQUDUXPo09achxvtGFE3FpLurhqAa6GXQ8nDycQZNZ9p02OJlrSxGDWjKgVnCJB6TI/s320/tax.jpg" width="320" /></a></div>
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Students and teenagers
often get summer jobs. This is a great way to earn extra spending money
or to save for later. The IRS offers a few tax tips for taxpayers with a
summer job:</div>
<ol id="yui_3_16_0_ym19_1_1499355042850_13800">
<li id="yui_3_16_0_ym19_1_1499355042850_13799">
<strong id="yui_3_16_0_ym19_1_1499355042850_13817">Withholding and Estimated Tax.</strong>
Students and teenage employees normally have taxes withheld from their
paychecks by the employer. Some workers are considered self-employed
and may be responsible for paying taxes directly to the IRS. One way to
do that is by making <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes" id="yui_3_16_0_ym19_1_1499355042850_13818" rel="nofollow" target="_blank">estimated tax</a> payments during the year.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13803">
<strong>New Employees.</strong> When a person gets a new job, they need to fill out a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/uac/about-form-w4" rel="nofollow" target="_blank">Form W-4</a>,
Employee’s Withholding Allowance Certificate. Employers use this form
to calculate how much federal income tax to withhold from the employee’s
pay. The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/individuals/irs-withholding-calculator" rel="nofollow" target="_blank">IRS Withholding Calculator tool</a> on IRS.gov can help a taxpayer fill out the form.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13804">
<strong>Self-Employment.</strong> A taxpayer may engage in types of work that may be considered <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/individuals/self-employed" rel="nofollow" target="_blank">self-employment</a>.
Money earned from self-employment is taxable. Self-employment work can
be jobs like baby-sitting or lawn care. Keep good records on money
received and expenses paid related to the work. IRS rules may allow
some, if not all, costs associated with self-employment to be deducted. A
tax deduction generally reduces the taxes you pay.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13816">
<strong>Tip Income.</strong> Employees should report <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&https://www.irs.gov/uac/about-publication-531" rel="nofollow" target="_blank">tip income</a>. Keep a daily log to accurately report tips. Report tips of $20 or more received in cash in any single month to the employer.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13805">
<strong id="yui_3_16_0_ym19_1_1499355042850_13815">Payroll Taxes.</strong>
Taxpayers may earn too little from their summer job to owe income tax.
Employers usually must withhold Social Security and Medicare taxes from
their pay. If a taxpayer is self-employed, then <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes" id="yui_3_16_0_ym19_1_1499355042850_13814" rel="nofollow" target="_blank">Social Security and Medicare taxes </a>may still be due and are generally paid by the taxpayer, in a timely manner.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13806">
<strong id="yui_3_16_0_ym19_1_1499355042850_13813">Newspaper Carriers.</strong> Special rules apply to a <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-answers/interest-dividends-other-types-of-income/1099-misc-independent-contractors-and-self-employed/1099-misc-independent-contractors-and-self-employed-2" rel="nofollow" target="_blank">newspaper carrier</a>
or distributor. If a person meets certain conditions, then they are
self-employed. If the taxpayer does not meet those conditions, and are
under age 18, they may be exempt from Social Security and Medicare
taxes.</li>
<li id="yui_3_16_0_ym19_1_1499355042850_13808">
<strong>ROTC Pay.</strong> If a taxpayer is in a ROTC program, active
duty pay, such as pay for summer advanced camp, is taxable. Other
allowances the taxpayer may receive may not be taxable, see <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTcwNzA1Ljc1NTAyOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDcwNS43NTUwMjk2MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTQ1MjkxJmVtYWlsaWQ9YWNjdXRheEBiZWxsc291dGgubmV0JnVzZXJpZD1hY2N1dGF4QGJlbGxzb3V0aC5uZXQmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&https://www.irs.gov/uac/about-publication-3" rel="nofollow" target="_blank">Publication 3</a> for details.</li>
</ol>
Ron Greene, EAhttp://www.blogger.com/profile/03671716511843138866noreply@blogger.com0