I DO INCOME TAXES FEDERAL AND STATE. IF AUDITED, I GO WITH YOU. MY FEE GIVES YOU INSURANCE with my fee!

Welcome.    Some of you are planning to emigrate to the Land of the free and the home of the brave.   With the election of President Donald Trump, the tax laws may turn out to be simpler.   This means fewer deductions for some of you.   For the majority of you, it will mean an easier, simpler way to prepare your Federal and State { where applicable } income taxes.    For those of you coming to America, I keep up with the income tax laws and will be able to do your taxes for you if you cannot do them yourselves.    Provided congress passes the simpler income tax code,  the only ones who will need my help are those of you who are going to start new businesses, are in business, start new businesses when souls emigrate to the United States { and, of course, a few other circumstances, such as capital gains, proration, depreciation, depletion, partnerships, LLCs, co-operatives, college tax credits, work abroad, on social security, AMENDED { 1040X }, et cetera^.   Those of you who are already here on visas and those of you who were born here – it will be simpler if Congress passes the new Federal income tax code.    LORD Bless:     Nextaxpro }

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Health coverage tax credit.  The health coverage tax credit, which expired at the end of  2013, has been reinstated retroactive to January 1, 2014.  To see if you are eligible for the credit, and to see how to claim the credit for 2014 and 2015, visit http://www.irs.gov/HCTC, or see Form 8885 and its instructions.

H & RIPOFF, JACKSON DIMWIT AND MANY PLIGHTS OUT THERE.  EXPOSES OF THE SODOMITES, ET CETERA^,   COME LATER.

Do your taxes online if you are in a relatively simple situation.   If not, come to me.  I STRONGLY DESIRE to do public speaking now and am currently an inactive enrolled agent that has come out of retirement { grew tired of all the fees and the department of the treasury  bureau of internal revenue {internal revenue service (IRS) } fees.
      H&R Block has to fold up their operation. 
      Firstly, the firm is not to INPUT NOR PRINT ANY ONE’S SS# of the client on any of the income tax  software they send out.    IF the firm is honest, it will input a social insecurity number that is fake, that is, with a bunch of zeros following a one, two, three – you get the drift.   Then, you can fill in your communist insecurity number just prior to eFiling with the IRS.   Your communist insecurity number – and that is PRECISELY what it is – can very easily be used to destroy you.
     Secondly, they are not to advertise “refund anticipation loans”.    Not only were they never necessary, they are not ethical, the interest rate annualized – especially when you add the fees and figure them in – is outrageous.    Senator Schumer testified that it is as high as 1700% APR.   In addition, it is unwise to do what boiler room unscrupulous preparers do.    Their motivation violates IRS ethics as detailed in Circular 230, Block should not want to be associated with such unconscionable shananagans.  In the case of refund anticipation loans, the motivation is NOT to help the client. The client is seldom informed that he/she may be turned down for the loan due to a government agency seizure or the IRS wanting to examine the return.  That means you pay the ERO and bank fees in vain.    Here’s one that has a very good reputation:   Drake.   Here’s a couple that may be decent:    Free1040now,  and may be FreeTaxUSA.    I used Tax-act one time and one time only.    It is slow;  you have to start all over again if you want to change a business or capital gain/loss entry for example.  But it is free so long as you only do the Federal and ignore all the advertisements to spend money.   But it has a fatal flaw.   I had a client whom Taxact said owed 9000.00.    He was due a 9500.00  refund!     I blamed myself;   double checked my work and found that I had not made a mistake.    Something is radically wrong with Taxact software.    From then on, no more Taxact.   Unless you are in a complicated tax situation, you do not need expensive software.    I found this out the hard way.    Drake software is one of top three best, if not the very best.    It is expensive, but it is among the best, if not the very best. 
     Boy!   One thing to watch out for:   “refund anticipation loans {RALs}”:   don’t do it!!!   What they do is USURY and should be illegal.    These “emerald” loans are just as unscrupulous as the whole life insurance companies.  Instead of being remorseful and ceasing to attempt to bleed the public, they came out with universal life.  An out and out “stick ‘em up!     Now, Block with their refund anticipation loans, instead of ceasing such things, have come out with the “emerald loans”, or “green emerald loans”.   They want to trap you in to having no choice but to return to them.  That’s the same as whole life insurance.   I have heard more prospective clients tell me “I’ve put too much in to it { whole life insurance }.      I can’t get out”.     Same scenario with Block.    Here is a testimonial: 
Testimonial:   “If you got an emerald advance line done from them in December probably yes {you’re trapped in to returning to that outfit}.   If you can, do not go to H&R Block this year.  My sister got an advance done in December and she paid through the teeth this tax season. She paid almost double what she did in 2006.    Also, they are not issuing checks anymore, either.    They are giving the early anticipation loans now on a debit card.   My advice for you is to go to a local private tax preparer who will probably do the return for under $100.   They can e-file the tax return and you won’t have to pay the outrageous fees.   So if you did have h&R ripoff do an advance in December you’ll have to have them finish the other part of the return for 2007.   If you didn’t, then you won’t have to return there.”    Senator Schumer testified that a RAL is as high as 1700% APR  {my calculations indicate it could be infinity in economic theory -Rocky}.
      Another testimonial.    Evil men and seducers shall wax worse and worse. deceiving and being deceived    -2Timothy 3:13.    Certainly applies to H&ripoff:   Beware of the H&R Block Emerald card…  Tell your friends!? {sic.  Means ! or !!} I got my 2007 taxes on the H&R Block pre paid {sic} emerald card. I was buying my wife a car and had the guy run the card.    The card machine didn’t say or print anything.   We didn’t know what to do, the guy said “for some reason this card isn’t working.”    We paid with a different card.  When I got home and checked my account, the money had been deducted from the card and put on hold for an 8 week length to be paid to the dealership.   We essentially have paid for the car twice!   The dealership has done everything they can to get the money released.   My wife has went into the h&r block office and made dozens of calls to the 1 800 number.   Most calls you get hung up on.  All I want is for them to release my money back to me so that I can pay off the other card.   I am being charged interest on the amount.  I am thinking about taking them to small claims court and exposing them to the media!  Warn everyone you know….this card is a hoax!
       When my ex and I went to H&R dilldocks, we found we “owed” a large tax bill when we did not!     They calculated penalty and interest for us!  That’s up to the taxpayer and the IRS!!  We had claimed a few exemptions.  Then the H& dumbbell rep said “drop ‘em”.  That’s what she said.   All the things you can legally do to save on your taxes;  all the deductions and credits;   all the ways you can save on your income taxes and you can find more ways every year.    That’s what she said:  “drop ‘em”  {!!!!}.   No questions;  no time consuming, exhaustive, digging earnestly and more and more diligently for deductions; no asking about receipts and diaries of expenses; no list to prepare to save on taxes in future years – worse than worthless!   In a subsequent year, the moron told us that we were employers and had to withhold social security from our babysitter.  The limit for reporting income then was $125 or $150 per quarter.    We didn’t have to file Schedule H!!   So we didn’t have to withhold Federal taxes!!   I want H&R lying thieves to pay me back for the double charges plus interest and penalty!   We only paid around $50 to the babysitter for the entire year, if that much.    Yet H&R dumb dumb told us that we were employers and had to withhold tax from this poor lady!!     We were NOT employers!!!      We did not have to fill out a 1099- misc, nor did we have to fill out any 1099, for that matter.    The schuucks who worked for h&ripoff did not tell us to get a second opinion!!!   Those idiots did not know the tax law that they professes to know!!  Further, the brain dead and thief told us that their company {H&R ripoff} would graciously amend our income tax return.   We didn’t need the return amended!!   That h&ripoff office didn’t even know the tax law for child care providers!!    Then they charged us the equivalent fee without any advance warning!!    They said they would do it.   They did not have to;  they lied.  then they made it appear as if they would do it without a fee, since there was only one entry to change{they lied:  there was not}.    They lied to us!!   We did not need to file a Schedule H!!!!     Whether we babysat or not was none of their business!!!   They had no business even asking that question !!!     They are agents for the Feds.   They added interest and penalty on that which we were not liable for!!!!!!    They certainly are not interested in you the client paying the least possible legal tax!   The fact that they are still in business show how illiterate taxpayers are about their taxes.   That’s what started my business.  I got tired of overpaying frightfully on my taxes.   I went into competition with H&ripoff dishonest and exposed them.    If they had been right, they would have mentioned the state unemployment tax administration that employers are required to pay in to !!!!  They did not mention the state nor FUTA!!!    H&R lying, abominable criminal thieves are the most lying, conniving, double crossing lowlife on earth!! They have no business calling themselves “income tax preparers”!!
     Another testimonial.    You see how this all ties together.  H&R ripoff is not looking out for you, the taxpayer:   “Don’t!   They work with the government to screw you!  Yes I’ve had them done there.   I also have a {sic} accountant friend who worked there one day and quit when she saw how they were doing people.   She was trying to help save people money and her boss pulled her aside and said “we don’t do that here!”     Latest Better Business Bureau report regarding H&ripoff.   Not up any longer.   See my category :   the better business bureau is bought.   This expose was taken down by the “better business” bureau following a one sentence so-called “rebuttal” by h&r ripoff:      http://kansascity.bbb.org/commonreport.html?bid=46030004&language=1&bureau=&bbbid=

    Another testimonial:    “What can i {sic} do about H&R Block local office [in 29 palms]?   i {sic}  went in the middle of  january  { sic } to get my taxes done{.}   i{sic} had everything except a peice {sic} of paper from Fedelity {sic}.   {W}we called fedlity{ sic} and got all the numbers that we needed for the tax stuff.  {T}the lady said that there was no reason for me to sit there that she would prepare my state and federal tax and when I {sic} got the paper {,} just come in and we could sign and send.  January 29th i{sic} came in and dropped off the paper {sic: but} the taxes were not done. i {sic} called and kept getting the run around. Feb  {.} 12th I {sic} went into the office and she had only the federal done. so I {sic} signed a paper for her so that she could file my state since i {SIC:  Rocky } was leaving back for Iraq {  sic}.     i {sic} have tried calling and emailing and keep getting the run around.  {S}she still has not filed my state taxes and its 3 {M}march. i{sic} cant even find out what i  {sic} am getting back.   {S}she charged me 500 dollars for something she still has not done.    What can i do about this.  {? sic}     i {sic} have tried to contact the main office and they are not doing anything about it either.”

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More on H&ripoff:   it is not only “country hicks”!!!!    block is rotten to the core knowledge wise.    An example from a former customer of theirs follows:  “Hr block bad experience.   can i go to another branch?   {  Rocky:  block did not even give their office number to this lady!    Some of the offices are so rindy dink, they do not even give you a business card }.   {C}can i go to another branch? the branches seem independent of each other, like mompop {sic} shops with the hr logo pasted on front.   i {I} get this impression {,} because no matter what extension or number I {I} try to call, i{ I} get an operator ready {who attempts to } to connect me to a branch.   It took 3.5 hrs to do a joint return, $417. {,} with 2 schedule c’s, {;}    I {I} waited 1 hour for another hr block associate to explain to my acct that a depreciation (on schedule c) goes only in the depreciation column and the FULL AMOUNT does not go into a category also. (eg. {sic} suppplies{sic}).  i{I} am now on my 3rd trip  {sic} to revising a 1040x, the numbers are only off a dollar, BUT the part 2 explanation seems poor which reads ” CLIENT REQUEST THE ROYALTIES BE REMOVED FROM THE SCHEDUEL {sic} E AND PUT ON SCHEDUEL C” yes schedule is spelled wrong twice.   it was the mgr {manager} that gave the wrong answer about the schedule E. she has been nasty, probably wont give me another professional, IS aware of her acct s lack of knowledge, and clearly doesn{‘}t know how to fill out a 1040x as my first appt with her to correct the 1040x was 45 minutes long and she could figure out what was wrong with it, {.}   i{I} explained to here{sic} that my original refund was in the wrong column (#17) and was making my new total taxes owed less instead of more, she said she was tired and i needed to come back.   i{sic} DONT think she will be filling out part 2 properly…”    More on the sick joke of going to H& ripoff:  “In addition, I’d try to use something like Turbo Tax. All HR Block are doing is running software and asking you the questions. When my wife and I first bought our house we were a little apprehensive about doing the taxes, so we went to HR Block. What a mistake.  The guy at HR Block was asking us the questions that popped up on his computer. During this process we had a question about an item. The guy at HR Block said he didn’t know and he was only putting in what we told him to put in. This cost us $150! I ended up not letting them submit the taxes electronically because I had to look up my question.  What a rip off!      Turbo Tax costs about $70 and does the same thing”.         
        Another testimonial:   Don’t use TaxCut { AMEN! Rocky } and don’t use anything having to do with H&ripoff:   I was {sic:  omit } thought I was going to get my refund from them on Friday the 25th of January. I filed my taxes on Jan 8 using taxcut and simplepay. I am using my emerald card from last year for the direct deposit. IRS accepted my refund on Jan 13 and direct deposited my refund according to the IRS website.   I called blockheads on Friday and they told me “funding problems, wait 2 to 4 hours, you will have your money.” Saturday I called, and was told Monday morning at the lateste.   Monday night I called and after being on hold for 45 minutes I was told Tuesday afternoon.   Tuesday night I called and was put on hold for SEVENTY EIGHT MINUTES!!!      At which time I was told Wed morning.  The guy I talked to last night called me a liar when I told him that his people (which are supposed to be my people) told me I was to have my money on friday night, then monday, then tuesday. Anyone else getting screwed by H&R Blockheads?     
     Yep.  Here’s one whom is having problems, also.   H&ripoff is abominable.    It’s bad enough to pay too much tax and pay for it!   It worse to get a RAL!   But look at this!!
    Problems is a light word.    I installed their software and it rewrote all the file permissions on my program files directory, giving a user level account admin rights on the PC and making that account the only one that could even see program files.   Ive been on hold for 40 minutes now with their compliant department. Not like their software saved the previous permissions, to restore my system to a secure state Ill have to rebuild it.    This is also a known issue their article number 42998.  The article also says its fixed in an update…. but you don’t get the update till after the software is installed…. which is when the problem occurs…….. DONT INSTALL THEIR SOFTWARE!!!!!!!!!!     I’m blogging.    Now you get busy.   All of you whom have been ripped, call your Congressman, the FTC and report them to your local consumer protection agency    – Rocky
More on h & r ripoff.   Some are bad;  some are neutral;    some are revealing.    Again.   do not get the emerald card!!    H&ripoff is STILL STEALING from their customers and one way is via that emerald card!!     http://www.complaintsboard.com/complaints/h-r-block-c6683.html#c1732443
-Rocky       http://nextaxpro.mobile.spaces.live.com   

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          Is Jackson-Hewiit any good?     Jackson-nitwit certainly is NOT a good place to get your taxes done.    I spied on them in 2002.   They are bad!!     If your situation is complex, they can’t do it.    I saw a girl in there who was still in school!   She was doing 1040 EZ’s.     Any teenager can do a 1040EZ.   Saw some pretty sleazy things going there, also.      In 2002, the IRS system went down for a few days, so no one whom had eFiled could get their taxes processed, hence could not get their refund authorized for eFile.   When the customers complained, one of the “managers” said “why are they griping?   We don’t get our money, either” { !!!  He was LYING }.     Boy, what a snob.   Jackson-dimwitt certainly do not care about their customers.    They even laugh at them!     A young couple came in.   They had a refund coming.    They signed up for the enormous ripoff of refund anticipation loans.    As they were leaving, the husband said “it’s great that we are getting a refund”.   The wife said:  “it’s not our money.  It’s a loan”.     When the couple was out of earshot the employees laughed!!!     None  of the employees ran after them to explain that it was THEIR refund.    The so-called “manager” who was there was laughing also!!     My blood was boiling, and, after 14 years { updated – Rocky }, it still is boiling.    I put up on my website what I observed.    I’ve never met nor heard of any of the Jackson-dimwit preparers being enrolled agents.

          I had one lady come to me whom had had jackson-dimwit do her taxes.   They said she owed 600 plus interest and they put penalty on her taxes!   I did them and she had a refund due of $900!!!      And the scandals of the highway robbery refund anticipation loans have come out.      Again, Senator Schumer testified that the RALS are as high as 1700% APR.    Also, the Wall Street Journal had an article in 2006 regarding dimwit’s fraudulent practices and the stock went way south.     Those poor taxpayers have to pay extra tax and THE INTEREST AND PENALTY.   

       Sometimes, jackson nitwit turns the taxpayers owing the IRS into refunds for the taxpayer, and, the Federal { and sometimes State }, income tax refunds in to larger refunds in order to bleed their clients for more cash to work with for the refund anticipation loans  {RAL} !!!   THAT is ILLEGAL and against IRS  Circular 230.    H & r ripoff is even more notorious for their refund anticipation loans, as documented.
     One jackson-dilldock franchise stated on whether your baby qualifies for the Child Tax Credit if born by December 31:   “A minor child has to be born six months before Tax Filing for that year”  {!!!}.     Every Enrolled Agent and every CPA who specializes in Federal income tax and a large minority of taxpayers know that if your baby was born by 11:59 PM, December 31, the parents could qualify for up to a $1000 Child Tax Credit dollar-for-dollar reducing your Federal income tax.    1000 then in 2006…

     jackson dingbat and h + ripoff blockhead are the fast food operations of the income tax preparation business:    What does an “office mgr” have to do with taxes?  They call themselves “office managers”.    Not an enrolled agent;  you can bet your last dollar on that.  Here’s the taxpayer’s question:  Question about filing Jointly vs. Single, and about “additional witholdings”.?   What’s wrong with her answer?  ” {sic:  capital “I”} if you got married on dec {sic: December} 31, at 11:30 at night your  {sic:  you are} considered married for the entire year.     you  {sic:  capitalize!!!}  CANNOT file single.   There are a lot of credits you dont {sic: don’t} qualify for if you do MFS.  Since you dont {sic: don’t} have childern {sic: spelling AND sic: no comma} you are going to be paying more tax.   Married at the single rate looks like it would hold more out and thats {sic – Rocky } what you need.   {What?!!   You know nothing about saving and investing.  -Rocky }   Looks like you will be paying less tax as a whole if you file MFS, you will have around 3200 ish in taxes and she will be paying 5700.  “3200 ish”!!!!!    What!!   I mean, is THIS professionalism?  3200 ish??!?     Pardon, your heart is showing.      make {sic:  capitalize! } sure your employers are taking out at least a few hundred more then {sic:  spelling} that to be on the safe side. You can always figure up your taxes both ways and see what you come up with. {sic: capitalize} without having all the information i cant be 100% sure.    Hope that helps   {sic:  Type a period at the end of a sentence.   And, you are of no help!   It seems that most h&ripoff and jackson mushhead employees cannot get past second grade grammar, spelling and punctuation – Rocky }
      Office Manager at Jackson Hewitt:    OK.    What’s wrong with the “office manager’s” answer?     Firstly, she should have said that a marriage is only a marriage IF it is a union between a man and a woman.   You cannot call yourselves married if you are sodomites.   It is in violation of local law.    Very few local sodomy ordinances have been repealed.    So there.

Secondly, “a lot of credits you dont {sic: don’t} qualify for if you do MFS”    Such as, “office manager”??     Further, are there any you MAY qualify for in whole or in part, depending upon your AGI.     That is,  the Child tax credit.  “Since you don’t have children, you will pay more tax?      { What kind of an answer is THAT??!  You will pay more tax if you have more taxable income!   You won’t pay more income tax just because you do not have children!!    You may pay more, depending.   Then, she never thought of state income tax laws, either ( where there’s State income tax ).     If you have children, you MIGHT be eligible for one or more of 3 possible credits, and you MIGHT have a lower income tax liability.   But you may not.   You cannot make a blanket tax analysis and say that your income taxes will automatically be lowered if you have children.  Taxpayers frequently attest that they owe taxes after they get married and both are working and making a pretty good income.   Therefore, this “office mgr” doesn’t even know what is happening out there!  – Rocky   

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      In this situation, she is saying:    “Looks like you will be paying less tax as a whole if you file MFS, you will have around 3200 ish  {sic  -ROCKY }      in taxes and she will be paying 5700.”      This “office manager” doesn’t even know that there is little chance ( less than 10% ) they will pay less tax if they file MFS.   She didn’t even mention anything like:   can you itemize?     If so, do both spouses have itemized deductions?   How do you split the itemized deductions, if you can itemize?    You have to split legally, i.e {sic}, what each spouse actually paid.     Less tax  filing married filing separately!     Not in this situation!    Not an Enrolled Agent at all.     May be not even a CPA.   Absolutely no knowledge of taxes.    The majority of taxpayers know that you save when you file married filing jointly.    “make sure your employers are taking out at least a few hundred more then {spelling} that to be on the safe side”     What doesn’t she know?    First, you do not want to give the government an interest free loan.    She didn’t mention that!   

         Second, she didn’t try to tell them the percentage their 90,000 gross income would represent in Federal income tax liability.  She didn’t attempt to do any math, hence, no explanation of why the employers should take out “at least a few hundred more than that”.    More than what??    $5700 ?!!!?! 

       Third, if you need to pay more Federal income tax, have less taken out for the first 5-6 months of the year.    Then have more taken out later.    That way, the couple will have more to pay the bills.   You should also make them aware that they can pay estimated tax.    That way, the responsibility stays in their head.   This Jackson-hackwitt “office manager”  does not know any sound accounting or anything else to help the taxpayer!   This  “answer” by a Jackson-nitwitt reveals a storefront mentality.   There is no tax talk in her answers.   She has only a rudimentary of the subject and, in some parts of this simple topic;  showed zero knowledge;   even negative knowledge, as MFS would cost the taxpaying couple money.    She didn’t even ask about tuition credits, education credits, will they begin a business, do they own real estate, other investments, nor ask about itemized deductions.  “Looks like you will be paying less tax as a whole if you file MFS”  {sic:  married filing separately;  she forgot the period}
Simply stated,  you, office mis-manager, are not an Enrolled Agent or even a cpa.    Get another job.    You haven’t been fired (yet).   THAT reveals the state of jackson-dimwitt!!    And nobody can contradict what I say. You can do your taxes yourself unless you are in a complicated situation – a proprietorship, partnership, lot of real estate deals with depreciation, hunted for buried treasure –  along that line.    If you are not comfortable with I doing your Federal and state { when applicable.  5 states have no income tax at all }, get on the National Association of Enrolled Agents  – naea.org – website.   Click on “Find an enrolled agent”.     Type in your town, state or just the zip code if you’ve memorized it.     Enrolled agents do not work cheaply, but your taxes will be done right and they will go with you if you are audited by the IRS. They are usually not attorneys but have the power of attorney with the IRS.  I’m getting good reports on turbotax and Taxact.   Although, with tax act, their bank is slow if you are due a refund and want it wired in to your bank account.     Update:   I found a grave error in the software of Tax act in January, 2009.

     Enrolled agents are professional tax practitioners who have technical expertise in the field of taxation, and are licensed to represent taxpayers before the Internal Revenue Service at all administrative levels.    Moreover, Enrolled Agents are the only tax practitioners required by Federal law to maintain their expertise through continuing professional education.   

Tax attorneys and cpas used to be required to take the examination and get continuing professional education, but lobbied { !!!! }  and no longer are required.     It was too hard for them to pass the Enrolled Agent examination and to maintain their certification through continuing professional education.     A cpa is worthless to the taxpayer unless that preparer is an Enrolled Agent.    Note all the scandals with Enron, Solyndra, cybersentry,  bill and hitlery’s “charity” that was an ATM for them; environmental this, green that.      Accountants kept the books for ALL of those corporations, LLCs, partnerships, et cetera^.    So you see that MORALITY plays a huge part.    MORALITY is forbidden with sorcerer witch  doctor shrinks, socialist wreckers, dcse, cps, hhs, dfs, public schools, college and university deans, college and university professors, hellywood, et cetera^.    It is called “ethics”.     No accountant, actuary, insurance broker, stock broker, stock mutual fund broker, et cetera^  is of any worth to you { indeed harm!!! } if she/he has no morals.     Accountants can’t account.    Lawyers lose on your behalf and lose radically and have no morals.    Their own morals do not count.   They have no morality!      Bankers are insolvent.    Journalists can’t report;  “interviewers” interrupt when they have cranial vacuity:     most are leftist and they very, very seldom tell the truth ~ or any truth.     Economists can’t predict recessions and depressions.     Governments are corrupt, slow and brain dead.   They NEVER solve problems.   They CREATE at least 4 more problems when they ameliorate a problem a little [ governments do not solve problems }!    There have been ZERO scandals in the overwhelming majority of Enrolled Agent Chapters in the country since the founding of the National Association of Enrolled Agents { NAEA } in 1982.     There are local societies in all states, except in Alaska, Delaware, North Dakota, South Dakota, Kansas and Nebraska.

8-10-16  Greetings to all of you:     Hope all of you are healthy and doing well.   Hotmail “dropped” my list of clients that were saved in Drafts.   Have had to reconstruct  my list, so very sorry that I have been so late in updating Federal and State income tax changes.    Some of you have left me, but some of you have come back.  A reminder:   if you are in trouble with the IRS, I am here to help you.

    OKfirst off:    what do we do in light of no jobs, no tariff protection for our products, minimum wage, illegal aliens taking our jobs, unions pricing their members out of work, corporations saying “we can be rid to this” and moving abroad, high taxes, harassing and crippling regulations?     What is coming can only be the same as what has happened before:  either an inflationary depression or a deflationary depression.    In the runaway inflation { unbelievably runaway } in Weimar Republic Germany from 1918-1923, the Salvation Army had their soup kitchens ready and fed the starving masses.    In a WORLDWIDE runaway inflation, where would the food come from to feed the entire world?    I do not think that the food is put in to storage any longer.    Surely, other countries are not doing it.     The advice given by the experts is to buy gold.  However, Franklin Delano Roosevelt { FDR } called all of the gold in 1933.   From 1933 until 1975, it was illegal to own gold in the United States.    Gold will be called in again in the future, I am convinced.   What will happen after that is a matter of speculation.   If the past is an indication, people will trade silver for necessities.   We do not know if silver will be called in as well, or later.   I believe in “nothing new under the sun”, but this is unique in that the government has a lot more than “friends” spying for them.   There are satellites, hidden camerae, infrared, the IRS, the NSA { national security agency }, and other Federal agencies watching us.   So I am undecided as to what advice to give.    One thing is sure:   the IRS will always be there.    The IRS is much too powerful to be done away with.   Since you will continue to have to file, the IRS knows your habits.   Your income tax returns – State as well as Federal – tell a lot more about you and your spouse than you think.   For instance, if you gamble.   If you use your credit card to buy the devil’s juice.

So that is why I have been so late with this newsletter.   Been letting my mind wander and wondering what to advise my clients and potential clients.   Enough said about that for now.

    Next,   The Patient Protection and Affordable Care act has made the cost of medical insurance and medical care much more expensive, as you all know.   But Line 29 on the Form 1040 is still there.    This is potentially the largest Federal income tax deduction you can have.     You should take out a health insurance policy for your family and your employees.   For those of  you whose business {es} is { are } doing well as well as those of you who anticipate your business {es} doing well, you should take out a health insurance policy for your family.   With the cost of health insurance rising rapidly, this is potentially your largest income tax deduction.    This tax break will take some of the pain out of increasing deductibles and co-pays.   As for shopping around,  you may find a better deal with Cigna.    But you must shop around, compare premiums and plans that better fit your situation.   This is a broad subject and more information will be found in IRS Publication 535.     The Patient Protection and Affordable Care Act – also known as the Healthcare Act  and also known as “obamacare”   has complicated greatly health insurance premiums, visits with your doctor if you are still allowed to see the doctor that you desire, deductibles, prescription drugs and so on.   This webpage may help in decision making whenever you need to switch to a different plan.     http://www.kiplinger.com/article/insurance/T027-C001-S003-ways-your-health-insurance-plan-may-change-in-2016.html

https://www.healthcare.gov/tax-form-1095

http://www.kiplinger.com/article/insurance/T027-C001-S003-save-on-obamacare-overlooked-cost-sharing-subsidy.html

For Virginia:     http://www.investors.com/politics/policy-analysis/why-anthem-obamacare-premiums-will-soar-in-va-as-humana-bolts

For Virginia:    https://gop.com/more-virginia-obamacare-woes

For Virginia.   This one gives pretty well coverage.    So many websites are OBSOLETE regarding this matter:    https://www.healthinsurance.org/virginia-state-health-insurance-exchange

Nationwide { maybe }:   https://www.healthcare.gov/get-coverage   http://www.heritage.org/research/reports/2013/08/obamacares-impact-on-doctors-an-update

Nationwide:    http://www.healthcarereform-updates.com

Nationwide:     http://hotair.com/archives/2016/04/18/competition-will-suffer-if-united-drops-out-of-obamacare-nationwide

Several States:      http://www.forbes.com/sites/realspin/2015/06/10/why-are-the-2016-obamacare-rate-increases-so-large/#289546a9194b

North Carolina,  California, Washington, New York and a few other States:   vvhttp://www.politico.com/agenda/story/2016/07/obamacare-exchanges-states-north-carolina-000162

I did a test on a website and the result was:  “you have no qualifying life event so no plans are available”.     The thinking is that obamacare is REQUIRED.    So I filled in the form more specifically.    Then, the software said: No plans match your filters. Try making them less specific.”      With obamacare, you cannot win.

      Premiums have, on average, increased in all States except Mississippi, and, in many States have increased sharply.   In Arizona, premiums increased 116% in 2016 over 2015.    In Virginia, the average increase is 8.4%, with one carrier decreasing 3.3%.    But some carriers are charging as much as 14.9% more.   In Maryland, the average increase is 20.6%, with one carrier decreasing their premiums 3.3%, but some have increased as much as 26.0%.    In Tennessee, premiums have increased an average of 35.2%.

     Medicare is just as bad, with deductibles increasing and Medicare has outsourced to private companies regarding prescription drugs.  This has caused some interesting problems, one being no “premium”, but the first prescription one fills has an outrageous price to it.

      As a result of the Patient Protection and Affordable Care Act, there is an additional “medicare tax” of 0.09% on wages, self-employment income and railroad retirement income upwards of 200,000 { married filing jointly 250,000;  married filing separately 125,000 }  effective November 26, 2013.    The IRS webpage does not answer the question as to whether this is gross or net income { or loss }.    The answer is:  the tax is on GROSS income.      {IRS}  Reminder:  Employers Face New Jan. 31 W-2 Filing Deadline; Some Refunds Delayed Until Feb. 15     IR-2016-143, Oct. 28, 2016  WASHINGTON — The Internal Revenue Service today reminded employers and small businesses of a new Jan. 31 filing deadline for Forms W-2.  The IRS must also hold some refunds until Feb. 15.

A new federal law, aimed at making it easier for the IRS to detect and prevent refund fraud, will accelerate the W-2 filing deadline for employers to Jan. 31. For similar reasons, the new law also requires the IRS to hold refunds involving two key refundable tax credits until at least Feb. 15. Here are details on each of these key dates.     New Jan. 31 Deadline for Employers

The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement for employers. They are now required to file their copies of Form W-2, submitted to the Social Security Administration, by Jan. 31.  The new Jan. 31 filing deadline also applies to certain Forms 1099-MISC reporting non-employee compensation such as payments to independent contractors.   In the past, employers typically had until the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms. In addition, there are changes in requesting an extension to file the Form W-2. Only one 30-day extension to file Form W-2 is available and this extension is not automatic. If an extension is necessary, a Form 8809 Application for Extension of Time to File Information Returns must be completed as soon as you know an extension is necessary, but by January 31. Please carefully review the instructions for Form 8809, for more information.   “As tax season approaches, the IRS wants to be sure employers, especially smaller businesses, are aware of these new deadlines,” said IRS Commissioner John Koskinen. “We are working with the payroll community and other partners to share this information widely.”    The new accelerated deadline will help the IRS improve its efforts to spot errors on returns filed by taxpayers. Having these W-2s and 1099s earlier will make it easier for the IRS to verify the legitimacy of tax returns and properly issue refunds to taxpayers eligible to receive them. In many instances, this will enable the IRS to release tax refunds more quickly than in the past.   The Jan. 31 deadline has long applied to employers furnishing copies of these forms to their employees and that date remains unchanged.

Some Refunds Delayed Until at Least Feb. 15    Due to the PATH Act  { PROTECTING AMERICANS FROM TAX HIKES – Rocky   https://www.irs.gov/uac/newsroom/path-act-tax-related-provisions }   change, some people will get their refunds a little later. The new law requires the IRS to hold the refund for any tax return claiming either the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until Feb. 15. By law, the IRS must hold the entire refund, not just the portion related to the EITC or ACTC.  Even with this change, taxpayers should file their returns as they normally do. Whether or not claiming the EITC or ACTC, the IRS cautions taxpayers not to count on getting a refund by a certain date, especially when making major purchases or paying other financial obligations. Though the IRS issues more than nine out 10 refunds in less than 21 days, some returns are held for further review.

IRS Warns of Back-to-School Scams;  Encourages Students, Parents, Schools to Stay Alert

WASHINGTON — The Internal Revenue Service today warned taxpayers against telephone scammers targeting students and parents during the back-to-school  { sic:  no hyphens needed here – Rocky } season and demanding payments for non-existent taxes, such as the “Federal Student Tax.”.   People should be on the lookout for IRS impersonators calling students and demanding that they wire money immediately to pay a fake “federal student tax.”   If the person does not comply, the scammer becomes aggressive and threatens to report the student to the police to be arrested.  As schools around the nation prepare to re-open, it is important for taxpayers to be particularly aware of this scheme going after students and parents.     “Although variations of the IRS impersonation scam continue year-round { sic:  need no hyphen here – Rocky }, they tend to peak when scammers find prime opportunities to strike”, said IRS Commissioner John Koskinen.    “As students and parents enter the new school year, they should remain alert to bogus calls, including those demanding fake tax payments from students.”   The IRS encourages college and school communities to share this information so that students, parents and their families are aware of these scams.   Scammers are constantly identifying new tactics to carry out their crimes in new and unsuspecting ways.   This year, the IRS has seen scammers use a variety of schemes to fool taxpayers into paying money or giving up personal information.   Some of these include:        Altering the caller ID on incoming phone calls in a “spoofing” attempt to make it seem like the IRS, the local police or another agency is calling

Imitating software providers to trick tax professionals–   Internal Revenue { IR }-2016-103

  • Demanding fake tax payments using iTunes gift cards–  Internal Revenue 2016-99
  • Soliciting W-2 information from payroll and human resources professionals–IR-2016-34
  • “Verifying” tax return information over the phone–   IR-2016-40
  • Pretending to be from the tax preparation industry–   IR-2016-28

If you receive an unexpected call from someone claiming to be from the IRS, here are some of the telltale signs to help protect yourself.      The IRS Will Never:     Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer.     Generally, the IRS will first mail you a bill if you owe any taxes.

  • Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
  • Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
  • Ask for credit or debit card numbers over the phone.

If you get a suspicious phone call from someone claiming to be from the IRS and asking for money, here’s what you should do:   Do not give out any information.     Hang up immediately.    Search the web for telephone numbers scammers leave in your voicemail asking you to call back.  Some of the phone numbers may be published online and linked to criminal activity.      Contact TIGTA to report the call. Use their    “IRS impersonation scam reporting  web page(,) or call 800-366-4484.     Report it to the Federal Trade Commission.    Use the “FTC Complaint Assistant”on FTC.gov.    Please add “IRS Telephone Scam” in the notes.    If you think you might owe taxes, call the IRS directly at 800-829-1040.

DECEMBER 8, 2016:     Issue Number:    IR-2016-164


IRS Warns Taxpayers of Numerous Tax Scams Nationwide;  Provides Summary of Most Recent Schemes

WASHINGTON — As tax season approaches, the Internal Revenue Service, the states and the tax industry reminded taxpayers to be on the lookout for an array of evolving tax scams related to identity theft and refund fraud.

Every tax season, there is an increase in schemes that target innocent taxpayers by email, by phone and on-line. The IRS and Security Summit partners remind taxpayers and tax professionals to be on the lookout for these deceptive schemes.

“Whether it’s during the holidays or the approach of tax season, scam artists look for ways to use tax agencies and the tax industry to trick and confuse people,” said IRS Commissioner John Koskinen. “There are warning signs to these scams people should watch out for, and simple steps to avoid being duped into giving these criminals money, sensitive financial information or access to computers.”

This marks the fourth reminder to taxpayers during the “National Tax Security Awareness Week.” This week, the IRS, the states and the tax community are sending out a series of reminders to taxpayers and tax professionals as part of the ongoing Security Summit effort.

Some of the most prevalent IRS impersonation scams include:

Requesting fake tax payments:   The IRS has seen automated calls where scammers leave urgent callback requests telling taxpayers to call back to settle their “tax bill.” These fake calls generally claim to be the last warning before legal action is taken. Taxpayers may also receive live calls from IRS impersonators. They may demand payments on prepaid debit cards, iTunes and other gift cards or wire transfer. The IRS reminds taxpayers that any request to settle a tax bill using any of these payment methods is a clear indication of a scam. (IR-2016-99)

Targeting students and parents and demanding payment for a fake “Federal Student Tax”:    Telephone scammers are targeting students and parents demanding payments for fictitious taxes, such as the “Federal Student Tax.” If the person does not comply, the scammer becomes aggressive and threatens to report the student to the police to be arrested. (IR-2016-107)

Sending a fraudulent IRS bill for tax year 2015 related to the Affordable Care Act:   The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP2000 notices for tax year 2015. Generally, the scam involves an email or letter that includes the fake CP2000. The fraudulent notice includes a payment request that taxpayers mail a check made out to “I.R.S.” to the “Austin Processing Center” at a Post Office Box address. (IR-2016-123)

Soliciting W-2 information from payroll and human resources professionals:   Payroll and human resources professionals should be aware of phishing email schemes that pretend to be from company executives and request personal information on employees. The email contains the actual name of the company chief executive officer. In this scam, the “CEO” sends an email to a company payroll office employee and requests a list of employees and financial and personal information including Social Security numbers (SSN). (IR-2016-34)

Imitating software providers to trick tax professionals:   Tax professionals may receive emails pretending to be from tax software companies. The email scheme requests the recipient download and install an important software update via a link included in the e-mail. Upon completion, tax professionals believe they have downloaded a software update when in fact they have loaded a program designed to track the tax professional’s key strokes, which is a common tactic used by cyber thieves to steal login information, passwords and other sensitive data.   (IR-2016-103)

“Verifying” tax return information over the phone:     Scam artists call saying they have your tax return, and they just need to verify a few details to process your return. The scam tries to get you to give up personal information such as a SSN or personal financial information, including bank numbers or credit cards. (IR-2016-40)

Pretending to be from the tax preparation industry:   The emails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. The phishing schemes can ask taxpayers about a wide range of topics. E-mails or text messages can seek information related to refunds, filing status, confirming personal information, ordering transcripts and verifying PIN information. (IR-2016-28)

If you receive an unexpected call, unsolicited email, letter or text message from someone claiming to be from the IRS, here are some of the tell-tale signs to help protect yourself.

The IRS Will Never:    Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer or initiate contact by e-mail or text message. Generally, the IRS will first mail you a bill if you owe any taxes.   Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.    Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.     Ask for credit {card} or debit card numbers over the phone.

If you get a suspicious phone call from someone claiming to be from the IRS and asking for money, here’s what you should do:

Do not give out any information.   Hang up immediately.   Search the web for telephone numbers scammers leave in your voicemail asking you to call back.   Some of the phone numbers may be published online and linked to criminal activity.   Contact TIGTA to report the call. Use their  “IRS Impersonation scam reporting”  web page (,) or call 800-366-4484.    Report it to the Federal Trade Commission. Use the  “FTC complaint assistant” on FTC.gov.   Please add “IRS Telephone Scam” in the notes.If you think you might owe taxes, call the IRS directly at 800-829-1040.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

The IRS also provides a variety of resources for tax professionals about security threats posed by identity theft issues targeting the industry through its Protect Your Clients; Protect Yourself campaign. 

Taxpayers and Tax Professionals can help spread the word on this week’s messages using the hashtag #TaxSecurity in social media platforms.

Additional IRS Resources

IRS Tax Tip:   IRS partner urge taxpayers to BEWARE of IRS impersonations and income tax scams.

    Again, a reminder from Nextaxpro:    ignore { !! } the advice of CPAs who tell you that you only need to save your income tax records for three years.   If the IRS accuses you of fraud, the IRS can go back as far as they want and make you produce your return, documentation  and receipts.     So have a safe installed in the foundation of your basement or have a good safe bolted to the floor or rent a safety deposit box from a bank.    It is a hassle, but it is insurance, and good insurance in the event of an IRS audit.    Remember:   if you are audited, I go with you.   If I did not compile your Return for the year {s} wherewith the IRS questions you, I will have to do an Amended Return { Form 1040X } for you.    That alone will not be really expensive.   But, if I have to meet the IRS for you, THAT will be much more expensive, even though my overnight expenses are light compared to other practitioner.   If you own a business{es }, it could be very expensive.     But I will preserve your business.   I stand by my work and will back you up, unlike h&r ripoff, jackson dimwit and hundreds of other fly by nighters.

    Rocky

https://nextaxpro.wordpress.com/category/an-enrolled-agent-is-a-professional-tax-practitioner-whom-will-defend-you-if-the-irs-challenges-my-tax-preparation

phishing@irs.gov

Tax professionals should review Publication 4557, Safeguarding Taxpayer Data, a Guide for Your Business, which provides a checklist to help safeguard taxpayer information and enhance office security.   Also, practitioners should review Data Breach Information for Tax Professionals for information on what action they should take if they do become victims.

IRS Has a Reminder for Extension Filers:  Prior-Year Adjusted Gross Income Amount May Be Needed to File Electronically

WASHINGTON – The Internal Revenue Service has an important reminder for taxpayers who filed for an extension and face an Oct. 17 filing deadline:   the adjusted gross income (AGI) amount from your 2014 return may be needed to electronically file a tax return.     The IRS reminds all taxpayers that they should keep a copy of their tax returns and supporting documents for a minimum of three years. Going forward, keeping copies of tax returns is even more important as the IRS makes changes to protect taxpayers and authenticate their identity.    The IRS recommends extension filers using a software product for the first time plan ahead.  They should locate a copy of their 2014 tax return or alternatively, order a tax transcript, a process that may take five to 10 calendar days.  The adjusted gross income (AGI) is clearly labeled on both the tax return and the transcript

Taxpayers who prepare their own electronic tax returns are required to electronically sign their  return by using a five-digit, self-selected personal identification number (PIN).   In order to authenticate their identities, taxpayers will now also need to enter either of two items:   their prior-year AGI or their prior-year self-select PIN and their date of birth.  If married filing jointly, both taxpayers must authenticate their identities with this information.   The IRS is phasing out the use of the Electronic Filing PIN, which is no longer available as an alternative except for those taxpayers who had obtained an e-file PIN earlier this year. The IRS emphasizes that those filers may use their e-file PIN for this year only.     Generally, tax-preparation software automatically generates the prior-year adjusted gross income {AGI} and/or self-select PIN for returning customers.   However, taxpayers who are new to a software product must enter the prior-year AGI or prior-year Self-Select PIN themselves.

How to find AGI  { adjusted gross income  – Rocky }    The adjusted gross income is gross income minus certain adjustments. On the 2014 tax returns, the AGI is found on line 37 of Form 1040;  line 21 on Form 1040A and line 4 on Form 1040EZ.   Taxpayers who e-filed and did not keep a copy of their original 2014 tax return may be able to return to their prior-year software provider or tax preparer to obtain a copy.   Taxpayers who lack access to their prior-year tax returns also may go to irs.gov/transcript and use Get Transcript Online or Get Transcript by Mail. A transcript is a summary of the tax return or tax account. There are various types of transcripts, but the Tax Return Transcript works best. Look for the “Adjusted Gross Income” amount on the transcript.    Taxpayers must pass Secure Access authentication in order to access Get Transcript Online and immediately access their transcripts.  Taxpayers who cannot pass Secure Access authentication should use Get Transcript by Mail or call 800-908-9946, and a transcript will be delivered to the home address within five to 10 calendar days.

Thank you for subscribing to the IRS Newswire, an IRS e-mail service.

phishing@irs.gov

Reminder for Parents and Students:    Check Out College Tax Credits for 2016 and Years Ahead    WASHINGTON ― With another school year now in full swing, the Internal Revenue Service today reminded parents and students that now is a good time to see if they qualify for either of two college tax credits or other education-related tax benefits when they file their 2016 federal income tax returns next year.   In general, the American Opportunity Tax Credit or Lifetime Learning Credit is available to taxpayers who pay qualifying expenses for an eligible student. Eligible students include the taxpayer, spouse and dependents. The American Opportunity Tax Credit provides a credit for each eligible student, while the Lifetime Learning Credit provides a maximum credit per tax return.   Though a taxpayer often qualifies for both of these credits, he or she can only claim one of them for a particular student in a particular year.  To claim these credits on their tax return, the taxpayer must file Form 1040 or 1040A and complete Form 8863, Education Credits.   The credits apply to eligible students enrolled in an eligible college, university or vocational school, including both nonprofit and for-profit institutions. The credits are subject to income limits that could reduce the amount taxpayers can claim on their tax return.    To help determine eligibility for these benefits, taxpayers should visit the Education Credits Web page or use the IRS’s Interactive Tax Assistant tool.    Both are available on IRS.gov.   Normally, a student will receive a Form 1098-T from their institution by Jan. 31, 2017. This form will show information about tuition paid or billed along with other information. However, amounts shown on this form may differ from amounts taxpayers are eligible to claim for these tax credits. Taxpayers should see the instructions to Form 8863 and Publication 970 for details on properly figuring allowable tax benefits.   Many of those eligible for the American Opportunity Tax Credit qualify for the maximum annual credit of $2,500 per student. Students can claim this credit for qualified education expenses paid during the entire tax year for a certain number of years:     The credit is only available for four tax years per eligible student.     The credit is available only if the student has not completed the first four years of post secondary education before 2016.

Here are some more key features of the credit:     Qualified education expenses are amounts paid for tuition, fees and other related expenses for an eligible student. Other expenses, such as room and board, are not qualified expenses.       The credit equals 100 percent of the first $2,000 spent and 25 percent of the next $2,000. That means the full $2,500 credit may be available to a taxpayer who pays $4,000 or more in qualified expenses for an eligible student.

  • Forty percent of the American Opportunity Tax Credit is refundable.   This means that even people who owe no tax can get a payment of up to $1,000 for each eligible student.
  • The full credit can only be claimed by taxpayers whose modified adjusted gross income (MAGI) is $80,000 or less. For married couples filing a joint return, the limit is $160,000. The credit is phased out for taxpayers with incomes above these levels. No credit can be claimed by joint filers whose MAGI is $180,000 or more and singles, heads of household and some widows and widowers whose MAGI is $90,000 or more.

The Lifetime Learning Credit of up to $2,000 per tax return is available for both graduate and undergraduate students. Unlike the American Opportunity Tax Credit, the limit on the Lifetime Learning Credit applies to each tax return, rather than to each student. Also, the Lifetime Learning Credit does not provide a benefit to people who owe no tax.

Though the half-time student requirement does not apply to the lifetime learning credit, the course of study must be either part of a post-secondary degree program or taken by the student to maintain or improve job skills. Other features of the credit include:    Tuition and fees required for enrollment or attendance qualify as do other fees required for the course. Additional expenses do not.   The credit equals 20 percent of the amount spent on eligible expenses across all students on the return. That means the full $2,000 credit is only available to a taxpayer who pays $10,000 or more in qualifying tuition and fees and has sufficient tax liability.   Income limits are lower than under the American Opportunity Tax Credit. For 2016, the full credit can be claimed by taxpayers whose MAGI is $55,000 or less. For married couples filing a joint return, the limit is $111,000. The credit is phased out for taxpayers with incomes above these levels. No credit can be claimed by joint filers whose MAGI is $131,000 or more and singles, heads of household and some widows and widowers whose MAGI is $65,000 or more.

Eligible parents and students can get the benefit of these credits during the year by having less tax taken out of their paychecks.   They can do this by filling out a new Form W-4 with their employer to claim additional withholding allowances.       There are a variety of other education-related tax benefits that can help many taxpayers.  They include:     Scholarship and fellowship grants — generally tax-free if used to pay for tuition, required enrollment fees, books and other course materials, but taxable if used for room, board, research, travel or other expenses.    Tuition and fees deduction claimed on Form 8917 – for some, a worthwhile alternative to the American Opportunity Tax Credit or Lifetime Learning Credit.    Student loan interest deduction of up to $2,500 per year.    { For } Savings bonds used to pay for college — though income limits apply, interest is usually tax-free if bonds were purchased after 1989 by a taxpayer who, at time of purchase, was at least 24 years old.    Qualified tuition programs, also called 529 plans, used by many families to prepay or save for a child’s college education.   Taxpayers with qualifying children who are students up to age 24 may be able to claim a dependent exemption and the Earned Income Tax Credit.    The general comparison table in Publication 970 is a useful guide to taxpayers in determining eligibility for these benefits.  Details can also be found in the Tax Benefits for Education Information Center on IRS.gov.

Dangerous W-2 Phishing Scam Evolving  { Ahem!!  Growing?  Morphing? }; Targeting Schools, Restaurants, Hospitals, Tribal Groups and Others

WASHINGTON – The Internal Revenue Service, state tax agencies and the tax industry issued an urgent alert today to all employers that the Form W-2 email phishing scam has evolved beyond the corporate world and is spreading to other sectors, including school districts, tribal organizations and nonprofits.

In a related development, the W-2 scammers are coupling their efforts to steal employee W-2 information with an older scheme on wire transfers that is victimizing some organizations twice.

“This is one of the most dangerous email phishing scams we’ve seen in a long time. It can result in the large-scale theft of sensitive data that criminals can use to commit various crimes, including filing fraudulent tax returns. We need everyone’s help to turn the tide against this scheme,’’ said IRS Commissioner John Koskinen.

When employers report W-2 thefts immediately to the IRS, the agency can take steps to help protect employees from tax-related identity theft. The IRS, state tax agencies and the tax industry, working together as the Security Summit, have enacted numerous safeguards in 2016 and 2017 to identify fraudulent returns filed through scams like this. As the Summit partners make progress, cybercriminals need more data to mimic real tax returns.

Here’s how the scam works:  Cybercriminals use various spoofing techniques to disguise an email to make it appear as if it is from an organization executive. The email is sent to an employee in the payroll or human resources departments, requesting a list of all employees and their Forms W-2.  This scam is sometimes referred to as business email compromise (BEC) or business email spoofing (BES).

The Security Summit partners urge all employers to be vigilant. The W-2 scam, which first appeared last year, is circulating earlier in the tax season and to a broader cross-section of organizations, including school districts, tribal casinos, chain restaurants, temporary staffing agencies, healthcare and shipping and freight. Those businesses that received the scam email last year also are reportedly receiving it again this year.

Security Summit partners warned of this scam’s reappearance last week but have seen an upswing in reports in recent days.

New Twist to W-2 Scam: Companies Also Being Asked to Wire Money

In the latest twist, the cybercriminal follows up with an “executive” email to the payroll or comptroller and asks that a wire transfer also be made to a certain account. Although not tax related, the wire transfer scam is being coupled with the W-2 scam email, and some companies have lost both employees’ W-2s and thousands of dollars due to wire transfers.

The IRS, states and tax industry urge all employers to share information with their payroll, finance and human resources employees about this W-2 and wire transfer scam. Employers should consider creating an internal policy, if one is lacking, on the distribution of employee W-2 information and conducting wire transfers.

Steps Employers Can Take If They See the W-2 Scam

Organizations receiving a W-2 scam email should forward it to phishing@irs.gov and place “W2 Scam” in the subject line. Organizations that receive the scams or fall victim to them should file a complaint with the Internet Crime Complaint Center  (IC3,) { sic:  comma outside of the parentheses } operated by the Federal Bureau of Investigation.

Employees whose Forms W-2 have been stolen should review the recommended actions by the Federal Trade Commission at WWW.IDENTITYTHEFT.GOV or the IRS at www.irs.gov/identitytheft.   Employees should file a Form 14039, Identity Theft Affidavit, if the employee’s own tax return gets rejected because of a duplicate Social Security number or if instructed to do so by the IRS.

The W-2 scam is just one of several new variations that have appeared in the past year that focus on the large-scale thefts of sensitive tax information from tax preparers, businesses and payroll companies. Individual taxpayers also can be targets of phishing scams, but cybercriminals seem to have evolved their tactics to focus on mass data thefts.

Be Safe Online

In addition to avoiding email scams during the tax season, taxpayers and tax preparers should be leery of using search engines to find technical help with taxes or tax software. Selecting the wrong “tech support” link could lead to a loss of data or an infected computer. Also, software “tech support” will not call users randomly. This is a scam.

Taxpayers searching for a paid tax professional for tax help can use the IRS Choosing a Tax Professional lookup tool or if taxpayers need free help they can review the Free Tax Return Preparation Programs. Taxpayers searching for tax software can use Free File, which offers 12 brand-name products for free, at www.irs.gov/freefile.   Taxpayer or tax preparers looking for tech support for their software products should go directly to the provider’s web page.

Tax professionals also should beware of ongoing scams related to IRS e-Services. Thieves are trying to use IRS efforts to make e-Services more secure to send emails asking e-Services users to update their accounts.  Their objective is to steal e-Services users’ credentials to access these important services.

Abrams, Lively:     THE PINK SWASTIKA

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Dying words of saints and sinners PROVE The King James 1611 Bible:  

https://www.google.com/#safe=active&q=dying+words+of+infidels

This is not it, but it is close to a booklet I read in ’69 about dying words  of born agains and of backsliders and of the lost:    http://www.liftingupJesus.com/Outlines/The%20Last%20Words%20of%20Saints%20and%20Sinners.html

This is not it, but it is, needless to say, good reading:          http://www.present-truth.org/9-Beyond/How-Infidels-Die.pdf

https://www.google.com/?gws_rd=ssl#q=dying+words+of+saints+and+sinners    FORGET the last one.   google stuck in a worse than useless catholic dope pope website.     I wish that I could find a book that I read in ’69.   It was a tremendous book;  don’t remember the title.   The book would probably be very difficult to find.   Don’t look in the public library:    the ALA { UNamerican library association } has gone totally sodomite, berserk, hence totally depraved.    You can’t find even one worthwhile book there.     I’ve typed in titles and authors.   I know what I’m talking about.    The ONLY book I have found a little worthwhile is a book by Amity Shlaes.    You will NEVER find a book that tells you how to avoid Hell in the public library!     It was NOT that way in 19th century America.

https://www.google.com/?gws_rd=ssl#q=dying+words+of+saints+and+sinners

BOYCOTT QUEER SODOMITE SEX PERVERT MACY’S, CAMPBELL’S SOUP, TARGET, RESTAURANT BRANDS  {3G CAPITAL } , AMERICAN AIRLINES, Hasbro, Toys ‘r us, American {?} airlines!!!!   

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 http://www.Jesus-is-Savior.com/False%20Religions/false_religions.htm

ACCOUNTS FROM HISTORY:   

http://www.biblebelievers.com/dying_testimonies/index.html

http://www.best-camera-or-best-pictures.com/last-words-of-saints-and-sinners.html

Last Words Of Saints And Sinners.     From Revival Fires. Box 940 Claysburg, PA 16625 – Dennis Corle    “Let me die the death of the righteous, and let my last end by like his.”     Numbers 23:10

I have always believed the Bible by faith, regardless of whether any other information supported it or denied its validity.   However, one of the most moving and convincing arguments that wholly reinforces the truth of The Scripture and brings it to real-life drama is the recorded last words of dying men and women, saved and unsaved.    As they passed through the vale of death and approached eternity, they have left us with many wonderfully breath-taking descriptions of the beauties of Heaven, as well as some startling accounts of the horror of a Christ-less eternity.   Let us travel, if only momentarily, to the edge of eternity, and view through the eyes of these dying mortals what lies beyond this life for those who have placed their trust in Christ, and for those who have rejected His blood-bought redemption.   These are the LAST WORDS OF SAINTS AND SINNERS.

“And I heard a voice from heaven saying unto me,  Write, Blessed are the dead which die in the Lord from henceforth:   Yea, saith the Spirit, that they may rest from their labours; and their works do follow them.” –  Revelation 14:13   The Bible records the moving account of the last words of Stephen as he was martyred for his faith in { during the ministry of the apostles.   His martyrdom is recorded in Acts Seven}:    “But he, being full of the Holy Ghost, looked up steadfastly into heaven, and saw The Glory of God, and Jesus standing on The Right Hand of God, And said, behold, I see the heavens opened, and The Son of man standing on The Right Hand of God …. And they stoned Stephen, calling upon God, and saying, Lord Jesus, receive my spirit.   And he kneeled down, and cried with a loud voice, Lord, lay not this sin to their charge.   And when he had said this, he fell asleep.    As Stephen neared death, the Lord allowed him to see through the vale of darkness into the very portals of glory to see The LORD HIMSELF standing to welcome home His servant who had been ‘faithful unto death’:   ACTS 7:51-60

As the Apostle Paul neared the time of his death, he wrote these words to Timothy, his son in the faith.  “For I am now ready to be offered, and the time of my departure is at hand.  I have fought a good fight;  I have finished my course;  I have kept the faith;  henceforth there is laid up for me a crown of righteousness, which the Lord, the righteous judge, shall give me at that day; and not to me only, but unto all them also that love his appearing.”  { 1Timothy 4:7-8:  Nextaxpro }   Tradition teaches that as Paul was led to the guillotine to be beheaded by Nero, he took his last moments as an opportunity to share the message of the Gospel with the soldiers who led him to his death and they were saved.

Phillip Otterbein was a German evangelist whose dying words were: “The conflict is over and past.  I begin to feel an unspeakable fullness of love and peace divine.  Lay my head upon my pillow and be still.”

As he lay dying, John Owen said, “I am going to Him whom my soul loveth, or rather Who has loved me with an everlasting Love, which is the sole ground of all my consolation.”

In his final words, George Fox said:  “All is well, and The seed of God reigns over all, and over death itself.”

Christmas Evans passed on with these words. “I am about to leave you.  I have labored in the sanctuary fifty-three years, and this is my comfort and confidence;  that I have never labored without blood in the vessel.  Good-bye! Drive on!”

George Whitefield prayed, “Lord Jesus, I am weary in Thy work, but not of Thy Work.   If I have not yet finished my course, let me go and speak for thee once more in the fields, seal the truth, and come home to die.”

The beloved missionary, Dr. William Carey, said, “When I am gone, speak less of Dr. Carey, and more of Dr. Carey’s Savior.”

“If this is dying, it is the pleasantest thing imaginable,” said Lady Glenorchy.

Susanah Wesley was the heralded mother of John and Charles Wesley as well as 17 other children.   She said, “Children, when I am gone, sing a song of praise to God.”

Pastor Edward Perronet exclaimed:  “Glory to God in the height of His divinity { Deity – Nextaxpro.   We don’t want to give the pagans pause!   They love to differentiate.   The niv editors did this trash. }!  Glory to God in the depths of His humanity!   Glory to God in His all-sufficiency!   Into His hands I commend my spirit.”

A minister by the name of John Pawson told onlookers, “I know I am dying, but my death-bed is a bed of roses.  I have no thorns planted upon my dying pillow.  Heaven is already begun!”

Missionary Adoniram Judson said, “I am not tired of my work, neither am I tired of the world;  yet when Christ calls me home, I shall go with the gladness of a boy bounding away from school.”

When the great Christian and scientist, Michael Faraday was dying, he was questioned by some journalists as to his speculations for a life after death.  “Speculations!” said he. “I know nothing about speculations.  I am resting on certainties.  ‘I know that my Redeemer liveth,’ and because {H}he lives, I shall live also.”

Others who faced death did so with the same peaceful assurance.   Martin Luther uttered these words.  “Our God is the God form { sic:  from – Nextaxpro } {W}whom cometh salvation.   God is the Lord by whom we escape death.”

John Knox assured others, “Live in Christ and the flesh need not fear death.” { sic:  period goes at the end of that particular sentence. – Nextaxpro }    

John Wesley bade his loved ones, “The best of all is God is with us.  Farewell! Farewell!”

His brother Charles Wesley expressed his peace in saying, “I shall be satisfied with {T}thy likeness – – satisfied, satisfied!”

“I have pain, but I have peace,” said Baxater.   “Ah! Is this dying?    How have I dreaded as an enemy this smiling friend?” said the departing Goodwin.

The songwriter, Frances Havergal, on the final day of her life asked a friend to read to her from the 42nd chapter of Isaiah.    When she had read The 6th verse, “I the Lord have called thee in righteousness, and will hold thine hand, and will keep thee.”  Miss Havergal stopped her. “Called – held – kept,” she whispered.  “I can go home on that!”   And she did.

Dr. R.G. Lee may have been the greatest oratorical preacher of the 20th century.  He was known for his ability to paint vivid pictures with his powerful preaching and make the invisible seem to be just in sight, he so dramatically portrayed the Lord and the heavenly home.  Yet when he was dying, he suddenly opened his eyes and said to his wife, “I see {H}eaven!    Oh… I didn’t do it justice!  I see Jesus!  I didn’t do Him justice!”

A few hours before entering the ‘homeland’,  Dwight L. Moody caught a glimpse of the glory awaiting him.  Awakening from sleep, he said, “Earth recedes, Heaven opens before me.   If this is death, it is sweet!  There is no valley here.   God is calling me, and I must go!”   His son was standing by his bedside, and said, “No, no father.  You are dreaming.”  “No,” said Mr. Moody.  “I am not dreaming.  I have been within the gates;  I have seen the children’s faces.”    A short time elapsed and then, following what seemed to be the death struggle, he spoke again.  “This is my triumph; this is my coronation day!  It is glorious!”

What a treasured inheritance these dying saints have left in our behalf – the assurance that death is but a crossing over to Glory, not to a grave but to a graduation!  Their last words are an exciting reassurance that Christ has indeed removed the sting of death for those who are found in Him.  In their triumph we can find the peace of knowing death is merely the bridge between this life and eternal {L}life with Christ for those who have been redeemed.

BUT WHAT ABOUT THE UNSAVED & UNPREPARED?

Have they left any descriptions of their destination for us to examine?  Just as the accounts of dying saints are so thrilling, so are the last words of those dying in their sin so horrifying.   These are some of the final words of those who began a Christ-less eternity at the end of a godless life.

DYING WORDS OF SINNERS AS CONTRASTED WITH THE DEATH OF BORN AGAIN BELIEVERS. THE GOSPEL PRESENTED:
The noted French atheist, voltaire, died a frightening death.   Let me quote for you the exact record as published:   “When voltaire felt the stroke that he realized must terminate in death, he was overpowered with remorse.     He at once sent for the priest, and wanted to be ‘reconciled with the church.’ {sic}    His infidel flatterers hastened to his chamber to prevent his recantation;  but it was only to witness his ignominy and their own.   He cursed them to their faces;  and, as his distress was increased by their presence, he repeatedly and loudly exclaimed, ‘Begone!  It is you that have brought me to my present condition.   Leave me, I say; begone!   What a wretched glory is this which you have produced to me!’

“Hoping to allay his anguish by a written recantation, he had it prepared, signed it, and saw it witnessed.   But it was all unavailing.   For two months he was tortured with such an agony as led him at times to gnash his teeth in impotent rage against God and man.   At other times in plaintive accents, he would plead, ‘O, Christ! O, Lord Jesus!’   Then, turning his face, he would cry out, ‘I must die-abandoned of God and of men!’

“As his end drew near, his condition became so frightful that his infidel associates were afraid to approach his beside.  Still they guarded the door, that others might not know how awfully an infidel was compelled to die.   Even his nurse repeatedly said,   ‘For all the wealth of Europe I would never see another infidel die.’   It was a scene of horror that lies beyond all exaggeration.   Such is the well-attested end of the one who had a natural sovereignty of intellect, excellent education, great wealth, and much earthly honor.”  (Dying Testimonies of Saved and Unsaved by Rev. S B Shaw, pp. 49-50.)

Reading of such a dying experience is overwhelming, even to us who are secure in salvation.      Human emotions are a powerful source and no one can live and die without them.     Our present generation has mainly escaped the horror of unpreparing { sic:  not preparing } for death by the use of drugs to kill all pain.     Sadly, the beauty of a Godly death is also lost in our drug culture.    The new “right” of the health world is the right to be free of pain.   In most cases, the pain or joy is simply transferred to the immediate moments after death.   We are spared both the joy and the screams.

Re:  Famous { SHOULDN’T WE SAY “NOTORIOUS”? }  Atheists Last Words Before Dying by mazaje(m):   11:14pm On Aug 28, 2011  

Caesar Borgia:  “While I lived, I provided for everything but death; now I must die, and am unprepared to die.”

Thomas Hobbs political philosopher:   “I say again, if I had the whole world at my disposal, I would give it to live one day.    I am about to take a leap into the dark.”

Thomas Payne, the leading atheistic writer in American colonies:   “Stay with me, for God’s sake;   I cannot bear to be left alone,  O Lord, help me!   O God, what have I done to suffer so much?   What will become of me hereafter?  “I would give worlds if I had them, that The Age of Reason had never been published. { !!!! }  O Lord, help me!  Christ, help me! …. No, don’t leave; stay with me!   Send even a child to stay with me;  for I am on the edge of Hell here alone.   If ever the Devil had an agent, I have been that one.”

Sir Thomas Scott, Chancellor of England  “Until this moment I thought there was neither a God nor a hell.   Now I know and feel that there are both, and I am doomed to perdition by the just judgment of the Almighty.”

voltaire famous anti-christian atheist:   “I am abandoned by God and man; I  will give you half of what I am worth if you will give me six months’ life.” ( He said this to Dr. Fochin, who told him it could not be done.)  “Then I shall die and go to hell!”   ( His nurse said“For all the money { SIC:  she said “wealth” – Nextaxpro } in Europe I wouldn’t want to see another unbeliever { sic:  she said “infidel” – Nextaxpro }  die!    All night long he cried for forgiveness. }

Robert Ingersoll:   “O God, if there be a God, save my soul, if I have a soul!”  (Some say it was this way: “Oh God, if there be a God, save my soul if I have a soul, from hell, if there be a hell!”

David Hume, atheist philosopher famous for his philosophy of empiricism and skepticism of religion, he cried loud on his death bed “I am in flames!” It is said his “desperation was a horrible scene”.

Napoleon Bonaparte, the French emperor, and who, like Adolf Hitler, brought death to millions to satisfy his greedy, power-mad, selfish ambitions for world conquest:   “I die before my time, and my body will be given back to the earth.  Such is the fate of him who has been called the great Napoleon.   What an abyss between my deep misery and the eternal kingdom of Christ!”

Sir Francis Newport, the head of an English Atheist club to those gathered around his deathbed:  “You need not tell me there is no God for I know there is one, and that I am in His presence!  You need not tell me there is no hell.   I feel myself already slipping.  Wretches, cease your idle talk about there being hope for me!  I know I am lost forever!  Oh, that fire!  Oh, the insufferable pangs of hell! …Oh, that I could lie for a thousand years upon the fire that is never quenched, to purchase the favor of God and be united to Him again.  But it is a fruitless wish.  Millions and millions of years will bring me no nearer the end of my torments than one poor hour.  Oh, eternity, eternity forever and forever!, Oh, the insufferable pangs of Hell!”

Charles IX [/b] was the French king who urged on by his mother, gave the order for the massacre of the French Huguenots, in which 15,000 souls were slaughtered in Paris alone and 100,000 in other sections of France, for no other reason than that they loved Christ.   The guilty king suffered miserably for years after that event.  He finally died, bathed in blood bursting from his veins.  To his physicians he said in his last hours:  “Asleep or awake, I see the mangled forms of the Huguenots passing before me.  They drop with blood.  They point at their open wounds.   Oh!  That I had spared at least the little infants at the bosom!  What blood!  I know not where I am.  How will all this end?  What shall I do?  I am lost forever!   I know it.  Oh, I have done wrong.”

David Strauss, leading representative of German rationalism, after spending a lifetime erasing belief in God from the minds of others:  “My philosophy leaves me utterly forlorn!   I feel like one caught in the merciless jaws of an automatic machine, not knowing at what time one of its great hammers may crush me!”

In a Newsweek interview with Svetlana Stalin, the daughter of Josef Stalin, she told of her father’s death: “My father died a difficult and terrible death. . God grants an easy death only to the just. . At what seemed the very last moment he suddenly opened his eyes and cast a glance over everyone in the room. It was a terrible glance, insane or perhaps angry…. His left hand was raised, as though he were pointing to something above and bringing down a curse on us all.  The gesture was full of menace…. The next moment he was dead.

Anton LeVey [/b]author of the Satanic Bible and high priest of the religion dedicated to the worship of Satan.   Some of his famous quotes are “There is a beast in man that needs to be exercised, not exorcised”.    His dying words were “Oh my, oh my, what have I done, there is something very wrong…there is something very wrong….”

http://www.nairaland.com/746723/famous-atheists-last-words-before

http://www.Jesus-is-savior.com/Evils%20in%20America/Rock-n-Roll/ozzy.htm

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But HE  {GOD Almighty, the LORD JESUS CHRIST HIMSELF} was wounded for our transgressions;  HE was bruised for our iniquities. The chastisement of our peace was upon HIM, and with HIS Stripes we are healed.   – Isaiah 53:5

But GOD Commendeth HIS Love toward us, in that, while we were yet sinners, CHRIST died for us.   Much more then, being now justified by HIS Blood, we shall be saved from Wrath through HIM.   – Romans 5:8-9

Repentance toward GOD, and faith toward our LORD JESUS CHRIST.  –Acts 20:21

Please study The Gospel of John, the Book of Romans, First John and Isaiah 53.     If you wondering about starting points, these are very good, to say the least.

For godly sorrow worketh repentance to salvation not to be repented of, but the sorrow of the world worketh death.   – 2Corinthians 7:10. I tell you Nay, but except ye repent, ye shall all likewise perish.   –Luke 13:3, 5.
Verily, verily, I say unto thee:  he that heareth MY WORD, and believeth on HIM that sent ME, hath everlasting Life:  and shall not come into condemnation, but is passed from death unto Life.  – John 5:24.  
For the wages of sin is death:   but The Gift of GOD is eternal Life through JESUS CHRIST OUR LORD.      – ROMANS 6:23

^ I am changing  “etc.”   to “et cetera”.     “Et  cetera” is Latin for “and all of the rest”.    As I go along,  I will correct “i.e.”   to “that is”.    “I.E.”  is Latin for “id est” =  that is.     And, as I check, I will change “e.g.”  to “good examples” or “a good example”.   “E.g.”  is Latin for “eius gratia” ~  “a good example”.     I am changing – as I go along – to the English rendition.

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