Pajak

09 September 2008

Re: [forum-pajak] Sewa Menyewa

bung welly
trims atas infonya
jadi tambah ilmunya

----- Original Message ----
From: welly <welly@hip.co.id>
To: forum-pajak@yahoogroups.com
Sent: Tuesday, September 9, 2008 1:07:48 PM
Subject: Re: [forum-pajak] Sewa Menyewa

temenz Ridwan

asumsi kalo penyewa yg membuat bukti potong pph 4(2).
kalo pemilik melaporkan bukti potong pph ps 4 (2) nya sebagai Pph yang
dipotong pihak lain. ( please see SPT masa ps 4(2) no.6b.)

kalo penyewa melaporkan bukti potong pph ps 4(2) nya sebagai Persewaan Tanah
dan atau bangunan ( please see SPT masa ps 4(2) no.5 )

so ngga terjadi dobel lapor atawa dobel bayar.
Pendapat lain, dipersilahkan. ...

salam kompak slalu
regards

welly
btw kalo pake espt pph, mungkin bisa lebih jelas lagi.

-------Original Message----- --

From: Ridwan Candra
Date: 09/09/2008 9:14:30
To: forum-pajak@ yahoogroups. com
Subject: Re: [forum-pajak] Sewa Menyewa

mas welly jika pemilik & penyewa sama2 lapor SPTMnya
jadi dobel lapor kan!
maaf ane pikir SPTM dibuat oleh penyewa
selaku pemotong, (asumsi kasus sama2 PKP)
pemilik hanya menerima bukti potong
mohon koreksi kalo salah selama ini selaku penyewa
blm pernah sbg pemilik

----- Original Message ----
From: welly <welly@hip.co. id>
To: forum-pajak@ yahoogroups. com
Sent: Monday, September 8, 2008 9:17:17 AM
Subject: Re: [forum-pajak] Sewa Menyewa

yup,setuju boz Ridwan....

btw, seharusnya sich pemilik & penyewa, sama -sama
lapor spt masa PPH final 4 ayat 2 dan Spt masa PPN ya...

thanks temens.

-------Original Message----- --

From: Ridwan Candra
Date: 08/09/2008 7:19:27
To: forum-pajak@ yahoogroups. com
Subject: Re: [forum-pajak] Sewa Menyewa

koreksi
3.harus isi form apa saja
(pemilik) seharusnya penyewa membuat laporan SPT masa PPH FInal 4 ayat 2

----- Original Message ----
From: welly <welly@hip.co. id>
To: forum-pajak@ yahoogroups. com
Sent: Friday, September 5, 2008 9:16:54 AM
Subject: Re: [forum-pajak] Sewa Menyewa

temens..hws2909

asumsi penyewa dan pemilik memiliki NPWP & PKP
1. kena pajak
pemilik wajib pungut PPN 10%
penyewa wajib potong PPH final 10%
2. yang bayar siapa
pemilik membayar ke kas negara PPN yg dipungutnya.
penyewa membayar ke kas negara PPH yg dipotongnya
3.harus isi form apa saja
pemilik membuat laporan SPT masa PPH FInal 4 ayat 2
pemilik menyerahkan faktur pajak standar ke penyewa
penyewa membuat laporan SPT masa PPN
penyewa menyerahkan bukti potong pph ke pemilik

mohon koreksi

regards

welly
-------Original Message----- --

From: hws2909
Date: 05/09/2008 7:32:36
To: forum-pajak@ yahoogroups. com
Subject: [forum-pajak] Sewa Menyewa

Hallo,

saya ingin bertanya kalau dalam sewa menyewa
misalkan 10 juta dari penyewa dibayarkan kepada pemilik

kena pajak apa saja??

yang bayar siapa ?

harus isi form apa?

mohon jawabannya.

Terima kasih

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[taxchat] Basis question...

Ok…might be stupid question, but right now it is about a $10K question!!

On the basis of residential rental property….

Purchased property - Established true cost of property backed out cost of land and then depreciated the balance accordingly.

Selling property- Established selling price, cost to sell, deducted depreciation taken but….don’t I add back in the value of the land at this point? That is part of the original ‘purchase’ cost, just not depreciated.

I can handle the outcome with the land added back, but not without….there is literally a 10K swing in the tax amount.

Thanks – and I remember that the stupid question is the one that goes unasked….

Laura M. Morton, EA

10 Key Solutions

Accounting Solutions for the Small Business

770-985-1621

770-985-6618 fax

www.10KeySolutions.com

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Re: [forum-pajak] Reimburst

reimbust bukan objek PPN, namun yang perlu diperhatikan pada saat kita menagih hanya mengeluarkan "Debit Note" bukan Invoice.

mungkin ada pendapat lain dari teman2.

----- Original Message ----
From: adi jayadianto jaya <jayadianto_adi@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Sunday, September 7, 2008 11:39:16 PM
Subject: Re: [forum-pajak] Reimburst

salam reimburst bukan objek PPN

--- On Fri, 9/5/08, Gunawan Kurniawan <privatax@centrin. net.id> wrote:

From: Gunawan Kurniawan <privatax@centrin. net.id>
Subject: [forum-pajak] Reimburst
To: forum-pajak@ yahoogroups. com
Date: Friday, September 5, 2008, 3:56 AM

Dear Rekan2,
saya mau minta penjelasan rekan2 sekalian mengenai hal reimburst, apakah atas reimburst yang kita ajukan ke pihak lain merupakan objek PPN?

Tks

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Re: Bls: [forum-pajak] masukan judul skripsi

nah bagus tuh saran dari mas kristian,,,
skr kan lagi hot2nya membahas tentang "SUNSET POLICY"
kita juga bisa bahas maksud dan tujuan di buat sunset policy,,,,,

----- Original Message ----
From: kristian andika <toxictattopark@yahoo.com>
To: forum-pajak@yahoogroups.com
Sent: Tuesday, September 9, 2008 3:37:34 PM
Subject: Re: Bls: [forum-pajak] masukan judul skripsi

topik skripsi???bisa coba " dampak sunset policy terhadap peningkatan jumlah wajib pajak perorangan di KPP XXX"

Swandana Corp.
No One Can't Stop

--- On Mon, 9/8/08, muhammad ramdhani <dani_loves_blue@ yahoo.com> wrote:
From: muhammad ramdhani <dani_loves_blue@ yahoo.com>
Subject: Bls: [forum-pajak] masukan judul skripsi
To: forum-pajak@ yahoogroups. com
Date: Monday, September 8, 2008, 12:39 AM

Dear Na..In..

klo boleh saya sarankan lebih baik anda beli aja judul skripsi..toh banyak yang jual kok

atau gimana kalo...judulnya. ."Dampak Pemeriksaan Pejabat Pajak Oleh KPK terhadap Kinerja DJP" ...wahh bagus banget tuh..

lagian Hari gini masih ngurusin skripsi...pleasee dehhh...just kidding

don't insert into ur heart..

thanks

--- Pada Ming, 7/9/08, **..Na.iN..* * <inna_mtv@yahoo. com> menulis:

Dari: **..Na.iN..* * <inna_mtv@yahoo. com>

Topik: [forum-pajak] masukan judul skripsi

Kepada: "milis jokam" <milisjokam@ yahoogro ups.com>, forum-pajak@ yahoogroups. com, "milis UB" <usaha-bersama@ yahoogroups. com>

Tanggal: Minggu, 7 September, 2008, 11:43 PM

assalamu'alaikum. .

rekans..

mohon bantuan yahh..

saya mahasiswa ekstensi FISIP UI jurusan administrasi perpajakan.. semester depan insya Allah saya akan ambil skripsi..dan sampai sekarang masih bingung mau ambil topik apa..kmrn sempet dapet masukan dari temen..katanya kalo bisa..satu semester sebelum skripsi kita dah mikirin mau ambil judul apa..biar lebih efektif waktu skripsi beneran..nah. .berhubung saya sendiri masih bingung..saya minta masukan rekans semua yaaa..barangkali ada yang bisa bantu saya..(judulnya kalo bisa yang relevan untuk minimal 6 bulan kedepan)..

bisa japri ke inna_mtv@yahoo. com..

atas bantuan..perhatian. .saran dan kritik..saya syukuri alhamdulillahi jaza kumullahu khoiroh..

Regards,

inNa

PR Most-Q Design Organizer

Phone : +62 21 9920 8894

mobile phone : +62 817 99 86 344

+62 856 818 4948

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[forum-pajak] Perlakuan atas PPh 23 Jasa Pembuatan Sparepart ?

Dear Ahli Pajak

Mohon maaf mengganggu Bapak Ibu Ahli Pajak, saya ingin bertanya
mengenai PPh 23 atas jasa, apabila kita memesan sparepart (inventory) yang didalamnya ada jasa pembuatannya apakah boleh saya menambahkan jasa tersebut
kedalam harga perolehan sparepart tersebut contoh :

Harga Sparepart Rp. 5.000.000 ---------> VAT in Rp. 500.000
Biaya Jasa                 400.000 ---------> PPh 23 (4.5%) Rp. 18.000
                               ---------------
Total                        5.400.000

jadi total yang tercatat di balance sheet account inventory adalah Rp. 5.400.000
apakah demikian perlakuannya ?

Atas bantuannya saya ucapkan terimakasih banyak terimakasih.

Salam
Andy

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[forum-pajak] tanya PPh 21

Sebelumnya,

maaf baru ikutan nimbrung
saya masih agak bingung mengenai Pengenaan PPh 21 pada organisasi
nirlaba, dimana setiap empat tahun sekali diadakan pergantian kepengurusan
(ikatan alumni)

karyawan yang dikenakan adalah karyawan kontrak,

dan baiknya PPh 21 ini ditanggung atau ditunjang perusahaan,

terimakasih

Regards,

Arni Nur UFida

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[forum-pajak] Nanya:ppn untuk barang sample

Selamat pagi rekan2 forum pajak..
Saya baru bergabung di milis ini..
Saya bener2 awam masalah pajak dan ditempatkan di bag pajak..
Nah,ada hal yang saya bingung..
Perusahaan saya ada memberikan barang sample/contoh dan barang free of charge ke pelanggan..
Bagaimanakah perlakuan ppn nya?
Terima kasih atas info dan bantuan rekan2...
regards,

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[forum-pajak] Ppn mesin bekas

Mohon bantuan apabila kita membeli mesin bekas dari pabrik yang akan tutup apakah terhutang ppn.
Apabila pabrik tsb tidak mau buka faktur pajak, akibatnya buat kita yang beli apa ?
Apakah ada bedanya kalau mereka dapat fasilitas PMDN, krn setau saya apabila dapat fasilitas pembebasan PPN dan Bea masuk waktu import mesin2, sesudah jangka waktu tertentu apabila mereka ingin jual mesin tersebut maka fasilitas yang diterima tidak perlu dikembalikan.
Thanks atas bantuan teman-teman sekalian

rgrds

TFS

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Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

ya no seri yg dibatalkan dipakai kembali tapi utk
transaksi berikutnya bukan yg dibatalkan
(logikanya trasaksi batalkan mjd tdk ada
maka tidak perlu dilaporkan kembali)

----- Original Message ----

From: MDN - KURNIA <kurnia@simdn.co.id>
To: forum-pajak@yahoogroups.com
Sent: Tuesday, September 9, 2008 11:39:38 AM
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

Berarti no seri yang kita batalkan tetap kita cantumkan di SPT
pembetulan B/Juni dengan jumlah PPN yang dibatalkan atau 0.

on 09/09/2008 09:34 AM Ridwan Candra said the following:
> mas kurnia tanya dulu apakah faktur pjk tsb telah
> dilaporkan oleh klien mas, jika ya klien buat surat ke KPP
> bahwa FP batal utk dilampiri di SPM PPN pembetulan,
> jika belum/tdk lbh gampang tinggal pembetulan
> 1. utk pelaporan pakai kembali no tsb jika tdk, ada kehilangan
> no urut di FPKeluaran menjadi pertanyaan nantinya kenapa?
> 2.LB juni dpt dikompensasikan ke di SPM agustus
> krn di ESPT klik SPT PPN bagian III-IV-V
> ada pilihan dikompensasikan ke masa pajak bulan yg diinginkan
> semoga membantu
> ----- Original Message ----
> From: MDN - KURNIA < mailto:kurnia% 40simdn.co. id kurnia@simdn.
> co.id
>
> To: mailto:forum- pajak%40yahoogro ups.com forum-pajak@
> yahoogroups.
> com
> Sent: Monday, September 8, 2008 11:33:10 AM
> Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
> Dear Para Millis...... .....
> Sayapun punya persoalan sama dengan Ibu Desy. Di bulan Juni 2008 saya
> ada pembatalan Faktur pajak, sehingga laporan di SPT Masa Juni terjadi
> LB. Yang ingin saya tanyakan :
> 1. Bagaimana pelaporan di SPT Masa Pembetulan di B/Juni, apakah no seri
> FP yang dibatalkan dicantumkan dalam laporan di SPT?. Kalo tidak
> dicantumkan so pasti no FP lompat 1 nomor.
> 2. Apakah LB B/Juni dapat dikompensasikan di SPT B/Agustus.
> Mohon bantuannya.. ......... ...
> Terima kasih.
> Salam/Kurnia
> on 09/05/2008 03:14 PM Ridwan Candra said the following:
>
>> terlebih dahulu buat SPT masa PPN pembetulannya
>> lalu lapor data spt ke kpp (pada spt tool) via
>> flash disk + formulir 1107 / 1108 (induk)
>> jgn lupa lampirkan foto copy SPTM PPN awal seluruhnya
>> berikut foto copy bukti penerimaan surat,
>> bukti penerimaan negara (dr bank), dan SSP
>> semoga membantu
>> ----- Original Message ----
>> From: milan_ist < mailto:milan_ ist%40yahoo. com milan_ist@yahoo.
>> com
>>
>> To: mailto:forum- pajak%40yahoogro ups.com forum-pajak@
>> yahoogroups.
>> com
>> Sent: Thursday, September 4, 2008 1:48:39 PM
>> Subject: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
>> saya mw tanya tatacara pembetulan spt masa PPN?
>> pada waktu melaporkan SPT PPN saya salah menuliskan nomor faktur
>> pajaknya..bagaimana cara melaporkan pembetulannya? ?
>> mohon bantuannya dari teman-teman.
>> Thanks,
>> Desy Christina
>>
>>
>>
>
>

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Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

Masih bisa pak,berdasarkan pasal 8 ayat 1 UU KUP, pembetulan SPT diberikan jangka waktu 2 tahun sejak berakhirnya masa pajak. Dalam UU No 28 Tahun 2007, untuk tahun pajak 2008, pembetulan dapat dilakukan dalam jangka waktu 2 tahun sebelum daluwarsa penetapan.
Jadi masa pajak Agustus 2008, masih bisa dibetulkan.

--- On Tue, 9/9/08, Fatoni <fatoni@centro.co.id> wrote:

From: Fatoni <fatoni@centro.co.id>
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
To: forum-pajak@yahoogroups.com
Date: Tuesday, September 9, 2008, 7:28 PM

kalo misalnya ada beberapa no FP yg nilainya materil tapi belum terlaporkan dalam SPM agustus 2007.
apakah masih bisa diperbaiki dalam pembetulan gk yachhh...?

mohon pencerahan

fatoni

----- Original Message -----
From: Ryoma Echizen
To: forum-pajak@ yahoogroups. com
Sent: Monday, September 08, 2008 9:50 PM
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

Buat pak Kurnia
Pertanyaan 1
No FP yang dibatalkan tetap dilaporkan Pak, dengan mencantumkan Rp 0,- pada kolom DPP, PPN di SPT Masa PPN yang dibetulkan/dilapork an , dan dilampiri dengan FC Faktur Pajak yang dibatalkan. (Per-159/PJ/ 2006 Lampiran VIII huruf C)

Pertanyaan 2
Bisa dikompensasikan ke Agustus 2008.

--- On Mon, 9/8/08, Ridwan Candra <r_candra12140@ yahoo.com> wrote:

From: Ridwan Candra <r_candra12140@ yahoo.com>
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
To: forum-pajak@ yahoogroups. com
Date: Monday, September 8, 2008, 10:34 PM

mas kurnia tanya dulu apakah faktur pjk tsb telah
dilaporkan oleh klien mas, jika ya klien buat surat ke KPP
bahwa FP batal utk dilampiri di SPM PPN pembetulan,
jika belum/tdk lbh gampang tinggal pembetulan
1. utk pelaporan pakai kembali no tsb jika tdk, ada kehilangan
no urut di FPKeluaran menjadi pertanyaan nantinya kenapa?
2.LB juni dpt dikompensasikan ke di SPM agustus
krn di ESPT klik SPT PPN bagian III-IV-V
ada pilihan dikompensasikan ke masa pajak bulan yg diinginkan
semoga membantu

----- Original Message ----
From: MDN - KURNIA <kurnia@simdn. co.id>
To: forum-pajak@ yahoogroups. com
Sent: Monday, September 8, 2008 11:33:10 AM
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

Dear Para Millis...... .....
Sayapun punya persoalan sama dengan Ibu Desy. Di bulan Juni 2008 saya
ada pembatalan Faktur pajak, sehingga laporan di SPT Masa Juni terjadi
LB. Yang ingin saya tanyakan :
1. Bagaimana pelaporan di SPT Masa Pembetulan di B/Juni, apakah no seri
FP yang dibatalkan dicantumkan dalam laporan di SPT?. Kalo tidak
dicantumkan so pasti no FP lompat 1 nomor.
2. Apakah LB B/Juni dapat dikompensasikan di SPT B/Agustus.
Mohon bantuannya.. ......... ...
Terima kasih.

Salam/Kurnia

on 09/05/2008 03:14 PM Ridwan Candra said the following:
> terlebih dahulu buat SPT masa PPN pembetulannya
> lalu lapor data spt ke kpp (pada spt tool) via
> flash disk + formulir 1107 / 1108 (induk)
> jgn lupa lampirkan foto copy SPTM PPN awal seluruhnya
> berikut foto copy bukti penerimaan surat,
> bukti penerimaan negara (dr bank), dan SSP
> semoga membantu
> ----- Original Message ----
> From: milan_ist < mailto:milan_ ist%40yahoo. com milan_ist@yahoo.
> com
>
> To: mailto:forum- pajak%40yahoogro ups.com forum-pajak@
> yahoogroups.
> com
> Sent: Thursday, September 4, 2008 1:48:39 PM
> Subject: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
> saya mw tanya tatacara pembetulan spt masa PPN?
> pada waktu melaporkan SPT PPN saya salah menuliskan nomor faktur
> pajaknya..bagaimana cara melaporkan pembetulannya? ?
> mohon bantuannya dari teman-teman.
> Thanks,
> Desy Christina
>
>

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Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

kalo misalnya ada beberapa no FP yg nilainya materil tapi belum terlaporkan dalam SPM agustus 2007.
apakah masih bisa diperbaiki dalam pembetulan gk yachhh...?

mohon pencerahan

fatoni

----- Original Message -----
From: Ryoma Echizen
To: forum-pajak@yahoogroups.com
Sent: Monday, September 08, 2008 9:50 PM
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN

Buat pak Kurnia
Pertanyaan 1
No FP yang dibatalkan tetap dilaporkan Pak, dengan mencantumkan Rp 0,- pada kolom DPP, PPN di SPT Masa PPN yang dibetulkan/dilaporkan , dan dilampiri dengan FC Faktur Pajak yang dibatalkan. (Per-159/PJ/2006 Lampiran VIII huruf C)

Pertanyaan 2
Bisa dikompensasikan ke Agustus 2008.

--- On Mon, 9/8/08, Ridwan Candra <r_candra12140@yahoo.com> wrote:

From: Ridwan Candra <r_candra12140@yahoo.com>
Subject: Re: [forum-pajak] Tatacara Pemebetulan SPT Masa PPN
To: forum-pajak@yahoogroups.com
Date: Monday, September 8, 2008, 10:34 PM

Salam/Kurnia

[Non-text portions of this message have been removed]

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RE: [taxchat]Hurricane Relief

Using e-services, you should be able to determine one way or another whether the extensions were filed. The client may be remembering what she wants to at this point. If she is an olympic type procrastinator, she may have never file the extensions or filed them late.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Marc Enzi
Sent: Tuesday, September 09, 2008 6:07 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat]Hurricane Relief

I have a client who is a procrastinator, olympic world champion type.

I reminded her at least a half a dozen times since 2005, get me your 2004 data or you will lose your refund.

Well, June 2008 she gets her 2004 tax data together; and I tell her that she will likely not get her $3800 refund.

She is upset, crying, blah blah blah....I say I'll look into what I can do. i do some research and discover that if she filed 2 extensions, because she lives in county impacted by a hurricane, she may get a 1 year extension on the statute. She swears she filed both extensions.... So I write the letter claiming relief under the disaster provisions related to this hurricane.

Well, even though I spelled it out in BIG RED BLOCK LETTERS "HURRICANE RITA" across the top of every page of the Tax Return and I stapled a cover letter with big red block letters "HURRICANE RITA" across the top of the cover letter, the genius processing the tax return did not check the disaster indicator box. IRS sent client a notice stating she missed the deadline and has lost her refund.

I called the taxpayer advocate, explained the situation, advocate indicated no disater indicator was checked on the tax return by the 10 key operator...and no indication that any extensions were ever filed.

Client swears she filed the extensions, advocates office she is out of luck because IRS has no record of the extensions being filed.

So what is the next step? Take the denial of refund to appeals?

Thanks,

__,_._,___

RE: [taxchat] S Corp ownership

You don’t think it will be an issue that the wife did not receive a wage? I am going home now, but of course I now get to fight w/ my son to do his homework and go to soccer practice! Some days kill me, and this is one of them!

cris

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Tuesday, September 09, 2008 3:26 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] S Corp ownership

Do they have a Corporate Kit - Minute Book with Stock Certificates and Shareholder register? Although we should not give legal advice without a license, at times I will walk the client thru the details and let them do the forms and sign them - or send them to a lawyer to do it. And since nothing is in writing yet - why not issue the shares 49 and 51 from 1/1/07 and there doesn't have to be a change on the first of next year.....and get some rest.

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 6:10 PM

Subject: RE: [taxchat] S Corp ownership

Arnie –

Thanks for the help.

In this situation, only the husband received a salary, and it is a reasonable amount. I didn’t even think about the repercussions of the wife not receiving a salary. Is that going to be an issue, she doesn’t do anything other than TRY to keep the books.

How would recommend handling? I don’t have that much experience in this area, but I would say since the couple doesn’t have it in written (like you noted below) that the shares were actually transferred. AND the wife already told me that they had to change it again at the beginning of 2008 to 49% / 51%. To leave the shares as it, husband 100%, and deal with the changes next year.

Please advice,

Thanks,

Cris

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Tuesday, September 09, 2008 2:19 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] S Corp ownership

Cris,

Here is a case whereby I would simply shortcut it and show 50% of the numbers on each K-1. But for legal matters potentially down the road advise the client and make note that they have to sign some document showing the transfer of shares and provide you with a copy and date it January 1, so there is no proration for time. Basis then would be 50-50% of what was there at prior yearend. WE TAX PREPARERS CAN BE SUED FOR all KINDS OF REASONS. Should this couple have a divorce and a property settlement and there is nothing but a tax return showing 50% each, and you prepared it, you may be inviting yourself into the battle unnecessarily.

Also what about the wife being on payroll - they are both employees and must take reasonable salary, not just a distribution of profits without any SS and MEDCare tax.

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 5:06 PM

Subject: [taxchat] S Corp ownership

I have a S corp that for 2006 there was 1 shareholder. In 2007 he added his wife, so now they each own 50% of the company.

For some reason, I am having issues with how to report this change on the return.

I know that Married couples (related) count as one shareholder. So if I just look at that, it seems that I don’t have to list the wife. But that also doesn’t make any sense, because she is another shareholder so she should receive her own K1. But then if I do that how to I account for how she received the shares, I am assuming that I don’t really need to make any adjustment since it is a married couple other than list her separately. If the new shareholder was not a relative wouldn’t I have to account for how they acquired shares, purchased or given?

Sorry if my question doesn’t make any sense I have been slammed today with work and meetings, and I know that I am tired. But I really want to get this return finished today.

Also, for all you who responded to my question about the Schedule L, I have taken all your advice into consideration for the next tax season I will require a complete set of books from partnership and corps. But it is too late to start for this season.

Thanks for any help you can offer.

Cris

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__,_._,___

Re: [taxchat] S Corp ownership

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 6:10 PM

Subject: RE: [taxchat] S Corp ownership

Arnie –

Thanks for the help.

In this situation, only the husband received a salary, and it is a reasonable amount. I didn't even think about the repercussions of the wife not receiving a salary. Is that going to be an issue, she doesn't do anything other than TRY to keep the books.

How would recommend handling? I don't have that much experience in this area, but I would say since the couple doesn't have it in written (like you noted below) that the shares were actually transferred. AND the wife already told me that they had to change it again at the beginning of 2008 to 49% / 51%. To leave the shares as it, husband 100%, and deal with the changes next year.

Please advice,

Thanks,

Cris

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Tuesday, September 09, 2008 2:19 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] S Corp ownership

Cris,

Here is a case whereby I would simply shortcut it and show 50% of the numbers on each K-1. But for legal matters potentially down the road advise the client and make note that they have to sign some document showing the transfer of shares and provide you with a copy and date it January 1, so there is no proration for time. Basis then would be 50-50% of what was there at prior yearend. WE TAX PREPARERS CAN BE SUED FOR all KINDS OF REASONS. Should this couple have a divorce and a property settlement and there is nothing but a tax return showing 50% each, and you prepared it, you may be inviting yourself into the battle unnecessarily.

Also what about the wife being on payroll - they are both employees and must take reasonable salary, not just a distribution of profits without any SS and MEDCare tax.

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 5:06 PM

Subject: [taxchat] S Corp ownership

I have a S corp that for 2006 there was 1 shareholder. In 2007 he added his wife, so now they each own 50% of the company.

For some reason, I am having issues with how to report this change on the return.

I know that Married couples (related) count as one shareholder. So if I just look at that, it seems that I don't have to list the wife. But that also doesn't make any sense, because she is another shareholder so she should receive her own K1. But then if I do that how to I account for how she received the shares, I am assuming that I don't really need to make any adjustment since it is a married couple other than list her separately. If the new shareholder was not a relative wouldn't I have to account for how they acquired shares, purchased or given?

Sorry if my question doesn't make any sense I have been slammed today with work and meetings, and I know that I am tired. But I really want to get this return finished today.

Also, for all you who responded to my question about the Schedule L, I have taken all your advice into consideration for the next tax season I will require a complete set of books from partnership and corps. But it is too late to start for this season.

Thanks for any help you can offer.

Cris

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__,_._,___

RE: [taxchat] S Corp ownership

Arnie –

Thanks for the help.

In this situation, only the husband received a salary, and it is a reasonable amount. I didn’t even think about the repercussions of the wife not receiving a salary. Is that going to be an issue, she doesn’t do anything other than TRY to keep the books.

How would recommend handling? I don’t have that much experience in this area, but I would say since the couple doesn’t have it in written (like you noted below) that the shares were actually transferred. AND the wife already told me that they had to change it again at the beginning of 2008 to 49% / 51%. To leave the shares as it, husband 100%, and deal with the changes next year.

Please advice,

Thanks,

Cris

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Tuesday, September 09, 2008 2:19 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] S Corp ownership

Cris,

Here is a case whereby I would simply shortcut it and show 50% of the numbers on each K-1. But for legal matters potentially down the road advise the client and make note that they have to sign some document showing the transfer of shares and provide you with a copy and date it January 1, so there is no proration for time. Basis then would be 50-50% of what was there at prior yearend. WE TAX PREPARERS CAN BE SUED FOR all KINDS OF REASONS. Should this couple have a divorce and a property settlement and there is nothing but a tax return showing 50% each, and you prepared it, you may be inviting yourself into the battle unnecessarily.

Also what about the wife being on payroll - they are both employees and must take reasonable salary, not just a distribution of profits without any SS and MEDCare tax.

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 5:06 PM

Subject: [taxchat] S Corp ownership

I have a S corp that for 2006 there was 1 shareholder. In 2007 he added his wife, so now they each own 50% of the company.

For some reason, I am having issues with how to report this change on the return.

I know that Married couples (related) count as one shareholder. So if I just look at that, it seems that I don’t have to list the wife. But that also doesn’t make any sense, because she is another shareholder so she should receive her own K1. But then if I do that how to I account for how she received the shares, I am assuming that I don’t really need to make any adjustment since it is a married couple other than list her separately. If the new shareholder was not a relative wouldn’t I have to account for how they acquired shares, purchased or given?

Sorry if my question doesn’t make any sense I have been slammed today with work and meetings, and I know that I am tired. But I really want to get this return finished today.

Also, for all you who responded to my question about the Schedule L, I have taken all your advice into consideration for the next tax season I will require a complete set of books from partnership and corps. But it is too late to start for this season.

Thanks for any help you can offer.

Cris

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Checked by AVG.
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__,_._,___

Re: [taxchat]Hurricane Relief

I have a client who is a procrastinator, olympic world champion type.

I reminded her at least a half a dozen times since 2005, get me your 2004 data or you will lose your refund.

Well, June 2008 she gets her 2004 tax data together; and I tell her that she will likely not get her $3800 refund.

She is upset, crying, blah blah blah....I say I'll look into what I can do. i do some research and discover that if she filed 2 extensions, because she lives in county impacted by a hurricane, she may get a 1 year extension on the statute. She swears she filed both extensions.... So I write the letter claiming relief under the disaster provisions related to this hurricane.

Well, even though I spelled it out in BIG RED BLOCK LETTERS "HURRICANE RITA" across the top of every page of the Tax Return and I stapled a cover letter with big red block letters "HURRICANE RITA" across the top of the cover letter, the genius processing the tax return did not check the disaster indicator box. IRS sent client a notice stating she missed the deadline and has lost her refund.

I called the taxpayer advocate, explained the situation, advocate indicated no disater indicator was checked on the tax return by the 10 key operator...and no indication that any extensions were ever filed.

Client swears she filed the extensions, advocates office she is out of luck because IRS has no record of the extensions being filed.

So what is the next step? Take the denial of refund to appeals?

Thanks,

__,_._,___

[taxchat] Form 433F

Is there a publication to peruse that will tell me the amounts the IRS allows for the various expenses tracked on the form 433F?

--
Robert Lukey EA CPA

__,_._,___

Re: [taxchat] S Corp ownership

Cris,

Also what about the wife being on payroll - they are both employees and must take reasonable salary, not just a distribution of profits without any SS and MEDCare tax.

Arnie

----- Original Message -----

From: Cris Kelly

To: taxchat@yahoogroups.com

Sent: 09/09/2008 5:06 PM

Subject: [taxchat] S Corp ownership

I have a S corp that for 2006 there was 1 shareholder. In 2007 he added his wife, so now they each own 50% of the company.

For some reason, I am having issues with how to report this change on the return.

I know that Married couples (related) count as one shareholder. So if I just look at that, it seems that I don't have to list the wife. But that also doesn't make any sense, because she is another shareholder so she should receive her own K1. But then if I do that how to I account for how she received the shares, I am assuming that I don't really need to make any adjustment since it is a married couple other than list her separately. If the new shareholder was not a relative wouldn't I have to account for how they acquired shares, purchased or given?

Sorry if my question doesn't make any sense I have been slammed today with work and meetings, and I know that I am tired. But I really want to get this return finished today.

Also, for all you who responded to my question about the Schedule L, I have taken all your advice into consideration for the next tax season I will require a complete set of books from partnership and corps. But it is too late to start for this season.

Thanks for any help you can offer.

Cris

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__,_._,___

09 September 2008

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