MIME-Version: 1.0 Content-Location: file:///C:/DE35B96E/MAILIN.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" HOW DO I MAIL MY TAXES IN TO BE FILED

HOW DO I ARRAN= GE TO HAVE MY TAXES COMPLETED WITHOUT AN APPOINTMENT?

 

·       USE OUR COVER SHEET! CLICK HERE TO GET IT!<= o:p>

·       PLEASE, PLEASE, PLEASE DO NO= T SEND ORIGINALS THROUGH THE MAIL! DOCUMENTS HAVE BEEN LOST BY DOING THIS.

·       USE A FAX OR SCAN TO EMAIL F= OR BEST SECURITY!

·       = DO NOT STAPLE ANYTHING!=

·       DO NOT SEND RECEIPTS!* KEEPI= NG THEM IS YOUR RESPONSIBILITY!

·       VERIFY WE HAVE RECEIVED YOUR DOCUMENTS BY EMAILING US AT lynn@timke= lly.com!

* F= OR A SINGLE EXCEPTION TO THIS POLICY, PLEASE SEE PARAGRAPH (2)(t) BELOW.<= /b>

 

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  1. For 2012 (your 2011 tax returns), the ba= se fee for a no appointment tax return will still be $350. Additional fees wi= ll be charged for rentals, businesses and some complex transactions. See our fees summary for more information. In addition to other extra fees, an additional $350 w= ill be charged for certain cancellation of debt issues.  Click here = for details on this additional fee.

 

  1. Using this method, you simply assemble c= opies of the required documents (listed below) for the tax return, fill out = and attach the cover sheet and send them to us. FAX or email the documents for maximum security. We will complete the return. We will s= end you the proper documents to sign and file electronically (if you are eligible).

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  1. No appointment is required. This is idea= l for the busy professional who has limited time or who cannot get a conveni= ent appointment. We will contact you by telephone or email if we need furt= her information or clarification.

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  1. All benefits remain the same. The tax re= turns will still be completed by a specialist tax attorney. If you have any = tax questions relating to individual income tax during the year, simply ca= ll and ask. There is never any additional charge unless you want a consultation for other than individual taxation. All non-criminal legal services up to, but not including, the filing of a court case are included. This policy covers all routine audits including  (but see the conditions of representation on the cover page of your tax return to understand your rights and obligations for this coverage. When you send in information= for a return, you need not speak with us for the simple task of completing= a tax return, but we will still always be available anytime during the y= ear should you need advice.

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  1. As required by our professional liability insurance carrier, all new matters (for example, different years, different people or different entities) will require a new attorney-cl= ient agreement be established.

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  1. We will send the completed return to you= via secure, encrypted email at no additional cost, or, for an extra $10, v= ia Priority Mail with delivery confirmation. Please note that payment of = our fees will be required before tax returns are sent, and signed electron= ic filing forms must be returned to us before we are allowed by the IRS to electronically file the returns.

 

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  1. Both our fax machine and email are compl= etely secure so sending confidential information is not a problem. If possib= le, however, do not physically send the documents as we cannotm guarantee security.

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  1. Here are the actual steps of the NO-APPOINTMENT process:

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    1. If you are a public safety, educational,= small business/self-employed or medical professional, complete and send the appropriate professional deduction checklist. (= just click on your job category in this paragraph) along with copies of the required documents listed below. [DO NOT SEND ORIGINALS!]

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          &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;            i.   &nb= sp;  Mail (NOT recommended):

Tim Kelly & Associates

Attorneys at Law

78= 01 N. Pershing Avenue

Stock= ton, CA 95207

 

          &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;         ii.   &n= bsp;  Fax:  800-259-3372 (same as the voice num= ber) – No cover sheet is necessary as long as the documents are identifiab= le to you. This is a secure digital FAX line, not a machine.=

 

          &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;       iii.   &= nbsp;  Email to= lynn@timkelly.com. Use only HTML, PDF= or TIFF formats.

 

 

  1. In the past, the single biggest shock wh= ere our fees are concerned has been for clients with self employment income who have incurred large business losses, and who thought our fees woul= d be the same as a prior year where these losses were not present. If you believe you may fall into this category we ask you to look at the busi= ness fees here and determine what we may charge you.  The chances of an audit rise exponentially as the business loss amount rises, and our fees also rise very fast and very high. This is because we will represent you in an a= udit at no additional cost, and the value of these services may easily range from $5000 to $25,000 or more in a complex business audit. Nonetheless= , if you feel our fees are too high, being aware of our rates in advance wi= ll allow you to find a tax preparer who will charge you what you feel is a more reasonable rate. We really want our clients to be happy, so we tr= y to have there be no surprises.

 

  1. The tax returns will still be completed = by a tax attorney. If you have any tax questions whatsoever during the year relating to the tax return we completed for you, simply email and ask. There is never any additional charge as long as your question is relat= ed to this return. All non-criminal legal services up to, but not includi= ng, the point where a judicial action is initiated, are also covered.

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  1. COPIES OF THE FOLLOWING DOCUMENTS SHOULD= BE SENT TO US EITHER VIA EMAIL TO ly= nn@timkelly.com or by fax to 800-259-3372. YOU MUST FOLLOW UP WITH AN EMAIL= TO lynn@timkelly.com in order to ve= rify we received this information.

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    1.   Complete the cover sheet = and include it with the other documents requested below. We cannot pre= pare your return without this information.
    2.  <= !--[if gte mso 9]> FFFFFFFF650000001400060043006800650063006B003400000000000000= 000000000000000000000000000000000000  Please enclose a check for pa= yment for the return, or call in with a credit card number. Our fees  may be seen here.
    3.  Payment will be required prio= r to the release of any tax returns. We accept cash, checks, Visa, Master Card, Discovery and American Express.  Our fees  may be seen here.
    4.  If you are a new client, a co= py of the previous year’s return is very important!=
    5.  If you have a rental, look at= our = Rental Property Information and use the Rental Checklist. Fai= lure to use this checklist may result in additional fees and/or a delay.
    6.  If you have a sole proprietor= ship business, look at our business information use our business checkl= ist. Failure to use this checklist may result in additional fees and/or a delay.
    7.  If you bought, sold or refina= nced real property, = click here!
    8.  The settlement statement for = any real property transactions (this statement is also called a HUD-1)
    9. If you were involved in a foreclosure or short sale, bring any Forms 1099-A or Forms 1099-C you have received.= In addition BE SURE TO BRING THE COMPLETED PROPERTY TRANSACTI= ON ANAYSIS FORM. Get this Form H= ere. Without this form we cannot complete your tax return.
    10.  = Notify us if your bank account information has changed from last year.
    11.  Tell us the cost, not includi= ng labor, of any energy saving insulation, water heaters, HVAC units, exterior doors, windows, metal roof components or solar energy systems (except pool or hot tubs). YOU have the responsibility to determine if your purchase qualifies for the energy credit. If you feel you are un= able to rely on the representation of the company which sold the product to you, and you wish to determine the issue of eligibility yourself, go = to: http://www.energystar.gov/index.cfm?c=3Dtax_credits.tx_index.
    12.  Any brokers statements, label= ed Form 1099-B, detailing s= ales of securities (including mutual funds or stocks). If you have one of these statements, it is imperative you read the document at this li= nk concerning the basis of any securities. Failing to be prepared for th= is could result in a delay of the completion of your tax return and an additional fee for our extra time.
    13.  The date of birth and social security number for new children. If you are a new client, then we will obtain the social security numbers for other children from the prior year tax returns. = We will still need the dates of birth of all dependents.
    14.  If you received a Form 1099-R reporting a Roth distribution, and you see Code J, this means the IRS will assume it is all taxable unless you h= ave records as to how much money you contributed to the account. This will require research b= efore the appointment!
    15.  All Forms 1098 (mortgage interest paid or student loan interest paid) and Forms 1099 (various types of income)
    16.  If you pay all or a portion o= f your own property taxes, we need the annual total. Please do not use a sin= gle tax bill for this purpose, as in California and some other states property taxes are paid on fiscal years, so tha= t to determine what was paid in 2011, for example, you have to add the sec= ond installment of the 2010-2011 tax bill to the first installment of the 2011-2012 tax bill. You deduct property tax when it is actually paid during 2011 and not when it is due. Supplemental tax paid during 2011= is also deductible.
    17.   If you pay interest on a seco= nd home, but do not receive a Form 1098 (common with boats, timeshares a= nd motorhomes), we need the name, address and taxp= ayer identification number (EIN) of the lender along with the amount of interest paid.
    18.  All W-2’s (salary and w= ages) and Forms 1099-Rs (retirement distributions).
    19.  Amounts spent on childcare &#= 8211; including the name, address, telephone number and tax identification number (TIN) of the child care provider (this information is required= to obtain these tax benefits). If your provider refuses to give you a tax identification number you will be unable to obtain this credit electronically. You will then have to explain to the IRS why this information was unavailable and then give the IRS as much information= as possible about the child care provider.
    20.  Educational expenses paid for= you, a spouse or your dependents and grants or scholarships received. Be s= ure to include tuition and fees paid with student loans, as these are considered to be paid out of your pocket. Also indicate whether the education is for the first two years of post-secondary education or a later period. And be careful to report the amount actually paid during calendar year 2011, rather than the amount billed by the educational institution. This is about to become a heavily audited issue due to extensive reports of abuse.
    21.  Advise us if you funded a traditional or a Roth IRA during the year.
    22.  The amount and name of the ch= arity to which any donations of property were made. We are warning you now, that to support these deductions in the event of= an audit you must have an itemized list of what was donated, the value of these items, and the source of the value. If this is used property, use low end values unless you have evidence supporting a hi= gher value.
    23.  Letters and receipts showing = the amount of any cash, check, or payroll deducted charitable contributio= ns. Remember receipts/cancelled checks are now specifically required by statute to substantiate cash donations. There is no longer such a thi= ng as “cash in the collection basket,” unless the cash is in= a numbered envelope accounted for by the church or charity. We need to = see the actual proof of these donations to ensure the documents are supportable in the face of the current IRS enforcement policy. In addition, we are now personally subject to sanctions for reporting charitable contributions on a tax return we prepare if these deductio= ns cannot be supported under audit.
    24. Raffle tickets, even for a charitable p= urpose are not deductible. For items purchased at a charity auction, or for = crab feeds, or for charity golf tournaments you may only deduct money paid which is more than the value of the items or services received. Charitable contributions to, or for a specific individual, or groups = of individuals, are never deductible.
    25.  The amount of deductible DMV = fees paid. This is only the portion of the DMV fees labeled as “vehi= cle license fees” and not any other part of the overall DMV registration cost. Smog fees and drivers license fees are not deducti= ble.
    26.  Any other tax documents not c= overed above or an explanation of special circumstances (death, inheritance, adoption, divorce, marriage, etc. relevant to your tax status.
    27.  For employee expenses relating to public safety, educa= tional, real estate<= /a> or medical professional<= /a>s, use the current 2010-2011 checklist and read the “keynotes̶= 1; carefully. IRS enforcement policy has tightened considerably in recent years, and as a result we do not recommend you deduct certain items w= hich in past years were readily accepted. Foremost among these items are computers, be they laptops or desktop. Unless you are able to obtain a letter from your employer requiring you to purchase a computer= at your own expense, you will never win this issue at an audit.
    28. Another common, and very substantial ex= pense, is for employment related-education. The IRS has become extremely aggressive in this area because of the size of the deductions. Tuitio= n to the University of Phoenix or= the Union Institute can run tens of thousands of dollars, so the IRS is enforcing the very specific letter of the law in these areas. In orde= r to be job related, an educational expense must maintain or improve skill= s of your current job, not a potential future job. In addition, the educat= ion cannot be the minimum required for a position, and cannot qualify you= for a new trade or business, even of you have no intention of actually pursuing a new trade or business. Therefore taking criminal justice management courses when you are not yet a manager will be disallowed. Going to law school will be disallowed. Obtaining a basic teaching credential or upgrading to registered nurse are educational expenses which will be disallowed based on these guidelines. The connection to your present job must be clear. The only way to really prove this effectively is with a letter from your employer explaining that the education was in fact related to your present occupation. In addition, ensure you only deduct expenses actually paid during the year to the = educational institution, rather than what was billed.
  1. Perhaps the most important item to double check is the routing number and acco= unt number to be used for direct deposit.
  2. If you are eligible (and most everyone i= s) we will file your returns electronically as soon as we review the return. You = have the option to have any refund due direct deposited in the account of y= our choosing. We will need the bank routing number and the account number.= The best way to obtain the correct numbers is to read them off of a check. Using another source for the numbers may cause a problem, resulting in refund payments defaulting to a check in the mail.
  3. While the IRS is generally very reliable= in adhering to their refund schedule, they reserve the right to delay a refund for any reason and they do not guarantee the refund will be pai= d on any certain date. THEREFORE D= O NOT RELY ON HAVING A REFUND ON THE SCHEDULED DIRECT DEPOSIT DATE!

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