Dr. Friday Radio Show – August 17, 2024

The Dr. Friday Radio Show
The Dr. Friday Radio Show
Dr. Friday Radio Show - August 17, 2024
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In this episode of the Dr. Friday Show, financial counselor and tax consultant Dr. Friday covers a range of important tax-related topics, from recent IRS updates to practical advice for taxpayers. She addresses several caller questions and provides valuable insights on various tax situations.

Topics covered:

  • Employee Retention Tax Credit: Second chance program for improper claims, deadline November 22nd
  • Beneficial Ownership Information (BOI) reporting requirements for businesses
  • Tax implications of selling inherited property
  • Estimated tax payments for self-employed individuals and investors
  • Impact of large financial transactions on Medicare premiums (IRMA)
  • 1031 exchanges for reinvesting property sales proceeds
  • Capital gains tax considerations for retirees
  • Qualified Charitable Distributions (QCD) from IRAs for tax-efficient giving
  • Importance of proper payroll tax management for small businesses
  • Upcoming tax filing deadlines for extensions (September 15th and October 15th)

Transcript:

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No, no, no, she’s not a medical doctor, but she can sure cure your tax problems or your
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financial woes.
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She’s the how-to girl.
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It’s the Dr. Friday Show.
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If you have a question for Dr. Friday, call her now, 737-WWTN.
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That’s 737-9986.
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So here’s your host, financial counselor and tax consultant, Dr. Friday.
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G’day, I’m Dr. Friday and the doctor is in the house.
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And we got a couple things we’re going to want to really cover today, which sometimes
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in phone lines are open, 615-737-9986, 615-737-9986.
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So let’s start with the state of Tennessee, or I should say the Internal Revenue Service,
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but the employee retention tax credit.
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Many of you guys maybe applied for it.
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There is a second chance for programs for people with improper claims.
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They have until November 22nd to refile for those claims.
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I’m going to put a little caveat out there.
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We are in the midst of having several people that have come to my office that did go after
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this employee retention and now they’re being audited.
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I’m not going to say that you will be audited.
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I’m not saying that I wasn’t a part of the original filing, so we’re just dealing with
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the issue at this point.
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But they will be auditing a large number of people that did get the employee retention
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tax credit.
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Some people got audited prior to, meaning the IRS found some issue and then they rejected
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the claims.
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Other people may have gotten the money and now the IRS is coming back and looking at
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that information to see if it was properly done.
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But if you did or should have received the employee retention tax credit, then you do
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have until November 22nd to refile that claim if you were rejected or if you’re in the process
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of still dealing with that.
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The more important subject today is going to be the beneficial ownership information,
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BOI, FinCEN, that’s the Treasury Financial Crime Enforcement Network.
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They have passed a ruling, and this has been going on for a while.
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When I started really looking into it, I’ll be honest, I didn’t hear a lot about this
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until the 1st of 2024.
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And that’s partly because that’s when it came into effect.
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So basically, they have been working on this since October of 2022.
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Actually I think when I read into it, it said in January of ’21, it was designed and set
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up for targeting tax fraud, terrorism, money laundering by any U.S. foreign corporation
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limited liability company, certain foreign corporations that report in the United States.
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The FinCEN’s certainly information about the beneficial owners.
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So what they’re looking for and what we must comply with as business owners that have corporations,
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partnerships, LLCs, basically any organization that has to file something with the Secretary
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of State.
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That’s how they’re ruling it.
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So mainly corporations and LLCs will be the big one.
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So basically all members, owners, shareholders that own more than 25% and/or have a controlling
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activity.
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So if you only own 10%, but you are the treasurer that writes all the checks, they’re going
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to consider you an active member.
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Therefore, you are going to need to be, they refer to as a beneficial owner, but bottom
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line is you will need to do some reporting on that.
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The final ruling exempts certain companies, large operations with 20 or more full-time
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employees, more than 5 million in sales.
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Those are certain exclusions that do come along, but most of them because of the fact
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that those larger companies have already had to do it through other sources.
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So if you’ve never reported the owners other than on a tax return, you may want to consider
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the fine on this if you don’t do it by, and this is for, let me backtrack.
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So if you own a company and it was opened prior to January 1st, 2024, so anytime in
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21, 22, like my company back in 1995, any of those companies you have until January
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1st, 2025 to comply.
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The steps are relatively simple and I won’t say they’re non-intrusive because they basically
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require you to upload your driver’s license along with your date of birth or passport
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to basically then set up a FinCEN ID.
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So maybe you’re like myself where I have multiple companies and I invest in some other companies.
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Therefore I would be required to do this multiple times on different entities.
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But by setting myself up and getting a FinID or FinCEN ID, then you can put that ID number
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in multiple times and then that way every ownership you have in every company that you
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may be a part of is a very simple way of setting it up.
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So if you are an investor in multiple entities or if you only have one company, you do need
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to go in and set yourself up.
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You need to set up your company and yourself so that way you don’t have to worry about
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this being everything is done online.
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Again the reason we’re pushing this because I’ve had probably six or seven conversations
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this last week where people are like, “What is this?
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We’ve just sent out notices to all of our companies saying, ‘Hey, we’re going to be
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filing these things.
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This is what we need.’
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And again, what is this?”
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And I know we’ve talked about it, but I want to make sure everyone understands because
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this is going to become a major penalty situation.
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It’s my knowledge of this.
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There will not be waivers.
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I don’t really know.
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This is not an IRS situation.
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This is something being done by the Treasury of Finance and basically Crime Division that
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is handling this.
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So you as a business owner have a responsibility.
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If you own a corporation, an LLC or a version of where you have to be listed with the Secretary
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of State in your state, then you need to go on and you can just Google BOI or F-I-N-C-E-N,
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BOI whatever business beneficial owners information.
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You can type any of those things in.
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It’s going to come up.
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It’s the Treasury website.
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It’s not a hard one.
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Like I said, it’s going to basically walk you through the process.
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If you don’t take the time and do it immediately, then you are going to run into penalties.
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Also, if you have any changes in your entity, let’s say that somebody sells out and then
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you buy, you know, buy someone else comes in as a new partner, you sell your shares
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or whatever.
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Anytime that has, you only have 30 days to update this report.
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Again, this is something that none of us in the last almost 30 years of doing all this,
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I had no idea this existed.
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Like I said, January of this year is when it kind of came to my knowledge.
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And that was only because they were sending out these things saying, if you don’t do this
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by January 1st, you’re going to end up with a $500 a day penalty.
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And then if you opened a company now, currently those companies only have, I think it’s 60
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or 90 days to do the reporting.
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So if you open a company in January, you only had until April, you are not in compliance
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if you haven’t done it.
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I know a lot of attorney firms, even though that they’re doing the corporate setups, I
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know many of them are not doing this.
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There was a big conversation I had with someone recently about it and they basically said,
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yeah, they, I mean, it’s not part of their process, even though it should be, if you’re
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opening a company, this should now be part of the company’s process of making sure everything
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is in compliance.
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So again, you are going to want to make sure that everything is in, because if you make
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a mistake, if you don’t know what you’re doing, or, you know, and if you’re not a US citizen,
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it will accept passports.
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It’s not something that you have to have.
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They prefer driver’s license and the driver’s license has to be current.
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It can’t be an expired driver’s license.
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And then of course, you know, other alternatives is a passport if you don’t have a driver’s
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license.
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They did make this, this is a true enactment of Congress.
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So we don’t have a lot of options.
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Again, the final reporting ruling began January 1st, 2024.
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Companies created a register before January 1st, 2024 will have until January 1st, 2025
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for this initial reporting while reporting companies created or registered after January
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1st, 2020, oh, we’ll have 30 days to do this.
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So if you opened your company January, you only had until February 28th or whatever,
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30 days from the date you open it to create your registration.
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If you have not reported this, you need to do it ASAP.
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You need to make sure that you are in compliance.
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This is nothing to do with your tax returns or your state filing.
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This is an additional filing done by FinCEN or the Treasury Financial Crime Enforcement
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Network.
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Very important guys.
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I can’t say how many times I just wanted to make sure we covered that.
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If you’ve got questions, if you run a company or you have a small business or I’m assuming
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larger, bigger companies and like the ones on the stock market, I know do not have to
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comply.
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They’re already registered basically, but most of, none of my companies basically are
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on the, are in the market like that.
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They’re all small business owners and we all just basically run it through our normal system.
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So if you have questions on that, you can certainly call the show 615-737-9986, 615-737-9986.
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And if someone is actually, I will not say I’m an expert on this.
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I have become more and more knowledgeable about it, but if I’m missing something, if
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there’s something important that we need to make sure the listeners know, please feel
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free to call in.
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Again, I want to make sure that this is being in compliance because we were down to a few
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months before this is going to start really hitting a lot of my clients besides the fact
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that I really need to go back and make sure if you start a company in 2024, if you haven’t
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done it, you need to do it ASAP.
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Again, if you’ve got questions or you just want to join the show, 615-737-9986, 615-737-9986.
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For some of you who have never heard me before, my name is Dr. Friday.
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I am an enrolled agent licensed by the Internal Revenue Service to do taxes and representation.
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So if you’ve got love letters, if you haven’t filed taxes in a number of years, or if you’re
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just like, I don’t know where to start.
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I don’t even know if I have IRS issues or if I don’t, where do I do?
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Do I need to go back and file all 20 years I haven’t filed or is there something else
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I can do?
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I can answer those questions.
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I can help you get it all resolved.
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It may turn out like some of my clients that walk out the door and they’re like, yeah,
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I left some money on the table, but I’m all caught up and now I’ve got my refunds for
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the last three years, which is huge.
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And you could be that way, or it could be that you have to make a payment plan.
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Nothing’s going to be impossible or an offer in compromise.
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And maybe that your tax bill is too big and you have to resolve it that way.
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We can help you handle all of that.
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All you have to do is call my office when you have a moment and we’ll set up a free
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consultation to make sure that everything you need to know we can explain to you and
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then see if we can help you move forward.
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But for today, if you have a question or if you have a friend or just want to bring up
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a topic, you can at 615-737-9986.
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We’ll be right back with the Dr. Friday Show.
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We are back live here in studio.
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And if you want to join the show, you can very easily 615-737-9986, 615-737-9986.
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Taking your calls, talking about my favorite subjects.
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Well, actually mostly my favorite subject, taxes are my favorite subject, which we’re
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going to convert to a little bit because we are getting closer and closer to the tax deadline
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for those who filed extensions.
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That’s right.
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So September 15th for again, corporations, that’d be 1120S, 1065s.
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Those are due on 9/15, that gives you 30 days enough time to go file your own personal taxes,
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which are due on 10/15.
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So if you have filed an extension, this is going to be your due dates.
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Now I want to reiterate that that did not extend any money you may have had due.
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So if you have a corporation and you owed money through the corporation, then that is
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something that you should have paid.
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Or if you’re a sole individual and you extended your taxes, you extended the paperwork.
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You did not extend the money due.
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So expect that if you owe money, you’re going to have penalties and interest.
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It’s that simple.
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Because I know a lot of times when people come in and we’re working on the taxes and
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we think, okay, well we got close, but if we ended up with a situation where there was
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money due, you are going to owe some penalties and interest.
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Now if you’re a first time offender, you probably can get the penalties waived.
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Anyone that tells you that interest can be waived is wrong.
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The only time interest is waived is when they reduce the penalty and the interest that they
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charge them that that would be reduced.
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But all in all, interest is not a waivable situation.
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So again, making sure that you’re estimating your taxes.
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Now I have also people who have come in and say, well, I don’t actually really have to
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pay quarterlies, right?
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It’s just a choice.
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It’s something I can choose to do, but it’s not something that I have to do.
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Now why would any of us choose to want to pay quarterlies if we didn’t have to?
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I mean, think about that.
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I’d rather hold on to my money as long as possible and then just send them a big check
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in April saying that the last day of April, if I file an extension, I can just send in
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what I think I’m going to owe them one time.
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Yeah, that’s not the real world and what you have to do, and there is penalties if you
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do not pay quarterlies.
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There’s 6% per, basically 5%, 0.5% per a month, 6% a year for not making proper quarterlies.
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So some people say that’s enough.
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I don’t need, you know, they just pay the penalty and they’re happy with it.
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I prefer not to pay a dollar more to the IRS than I have to, penalty interest or anything
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else.
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So I do pay proper quarterlies.
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Quarterlies being paid properly is basically taking whatever happened in 23 and I, whatever
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that dollar amount do, since I am self-employed, I would take that money and divide it by four
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and send in four equal payments so that I have paid in as much as I owed the year before.
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And then if my year is better or worse, I may make adjustments, usually not until the
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last one, which is January 15th of the next year.
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Because again, I don’t know for sure what my year is going to be unless I’ve almost
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got through it.
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So usually come October, November, we have a good idea where we’re on target or if we’re
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above or less.
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That’s also a good time to make determinations.
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Are you going to upgrade your computer system, buy a new tax software, do something that’s
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going to actually count for a true good tax deduction, or are you just going to pay?
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Because again, going and spending money isn’t saving you dollar for dollar as far as I’m
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concerned.
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If I go spend $10,000 and I’m in the 30% tax bracket, I’m going to save $3,000 in taxes
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and I had to spend $10,000 to do that.
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So if you’re truly counting your true money, it’d be better to give the government $3,000
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and keep the other seven unless you need that.
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For example, I can’t do taxes without tax software.
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So buying it in the current year versus the beginning of the next year may be a determination.
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And since my software is something that is every year updated and new, I write it all
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off in one year.
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You don’t need to amateurize something that is a one year period.
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So you need to figure out in your numbers how you’re going to do it.
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But yes, you must pay estimated taxes.
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And this isn’t just for the self-employed.
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I often bring that up because they’re usually the larger dollar amount.
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But this is also for people maybe that are into investing, people that have rentals.
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I have many people that have retired, but because they get their money in so many different
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ways, they need to make estimates every quarter because otherwise they wouldn’t have enough
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paid in.
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So, you know, Social Security is basically 85% of that is taxable.
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So you could either have taxes come out, but some people say it’s not as easy as you think
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to get that set up.
17:47.080 –> 17:52.520
And then of course, you’ve got IRAs and annuities and pensions and all these things that come
17:52.520 –> 17:53.520
along.
17:53.520 –> 17:57.680
And if you’re on the railroad, Social Security versus the regular Social Security, different
17:57.680 –> 17:59.040
types of taxation.
17:59.040 –> 18:04.120
So you really need to understand how all that works so that you can make sure you’re paying
18:04.120 –> 18:05.120
in enough.
18:05.120 –> 18:08.240
Now, I’m not asking you to go and pay in a lot extra.
18:08.240 –> 18:13.880
I’ve got some people that I think way overpay every year, but they’re either so fearful
18:13.880 –> 18:20.360
that they will underpay and the penalty will be ridiculous or they just, they estimate
18:20.360 –> 18:21.360
themselves.
18:21.360 –> 18:25.920
They don’t use the rule, whatever happened in 23, I’m going to pay for 24 and then 24.
18:25.920 –> 18:29.880
If you have a good year, one year, you could only end up way overpaying.
18:29.880 –> 18:33.160
But if every year you have to normally make quarterlies anyways, you can adjust the next
18:33.160 –> 18:36.080
year and roll over that overpayment.
18:36.080 –> 18:39.600
So that way you don’t have to worry about waiting for the money to come back and make
18:39.600 –> 18:41.520
deposits again and things like that.
18:41.520 –> 18:45.380
So it’s really just making sure that you have that information.
18:45.380 –> 18:50.560
Also I want to bring up this last week, we had three cases of individuals getting love
18:50.560 –> 18:57.120
letters from the IRS that says the IRS has changed their 2022 tax returns.
18:57.120 –> 19:01.640
And almost every single one of them was because of stock portfolios.
19:01.640 –> 19:06.880
So they didn’t know, they didn’t realize that they had sold stocks.
19:06.880 –> 19:12.280
They didn’t even remember in one case that they even had a stock portfolio.
19:12.280 –> 19:18.160
And then one of them, they had turned in two, but they didn’t really, they had three accounts
19:18.160 –> 19:19.160
apparently.
19:19.160 –> 19:22.520
So they had missed one of their portfolios.
19:22.520 –> 19:23.520
Very important.
19:23.520 –> 19:29.160
And so the IRS, obviously when they sent the love letter, sent it based on gross sales,
19:29.160 –> 19:30.160
right?
19:30.160 –> 19:36.200
So your sales were, they, even though it may tell them how much the cost of goods are on
19:36.200 –> 19:40.080
these letters, they don’t take into account when they’re calculating the tax due.
19:40.080 –> 19:44.680
That way they basically can terrify you that you owe money.
19:44.680 –> 19:47.280
In most of the cases, there was a very small adjustment.
19:47.280 –> 19:49.780
In one case, they actually got a bigger refund.
19:49.780 –> 19:55.240
So it wasn’t necessarily the world’s worst situation, but make sure when you’re filing
19:55.240 –> 20:02.600
your taxes or even in this case, when I, when they came in, we also went and looked at 2023.
20:02.600 –> 20:05.560
And in one case, one of them had also missed that year as well.
20:05.560 –> 20:10.560
And correcting it now versus waiting for the IRS to send them another love letter.
20:10.560 –> 20:15.720
Because again, we get into that whole penalties and interest where you didn’t intend to do
20:15.720 –> 20:16.720
this.
20:16.720 –> 20:17.720
You, you didn’t mean to make the mistake.
20:17.720 –> 20:21.880
And in some cases, the one person’s like, I didn’t even know I had it.
20:21.880 –> 20:29.280
Actually they did, but you know, things happen, life gets busy and sometimes we forget.
20:29.280 –> 20:33.740
And when that happens, you know, your best bet is to review the information.
20:33.740 –> 20:39.080
I almost always do a worksheet or a minute return to find out how it truly would come
20:39.080 –> 20:43.640
out because then on these love letters, they always say, well, if you agree, sign here.
20:43.640 –> 20:45.600
And if you disagree, sign here.
20:45.600 –> 20:50.200
And in most cases, especially on these, since the basis wasn’t reported, we didn’t agree
20:50.200 –> 20:51.280
with their information.
20:51.280 –> 20:52.800
We didn’t agree that this was correct.
20:52.800 –> 20:57.480
So we were able to resubmit the information, waiting for them to deal with that and to
20:57.480 –> 21:00.480
correct the information and then ask for forgiveness.
21:00.480 –> 21:06.000
If you haven’t had a problem in the past, that’s always the wonderful thing, but you
21:06.000 –> 21:08.960
can only really do that one time.
21:08.960 –> 21:13.000
And then, or at least once every, let’s say 40 months or something like that.
21:13.000 –> 21:17.320
And once every three to four years, you can ask for forgiveness, but they, they really
21:17.320 –> 21:21.240
don’t like to, if, if you keep making the same mistake, obviously at that point, you
21:21.240 –> 21:25.800
get your, or a repeat offender, um, and you’re creating more problems.
21:25.800 –> 21:31.400
So just making sure that you are reporting everything, take a breath, stick back, go
21:31.400 –> 21:34.520
back and look, double check with your financial planners.
21:34.520 –> 21:39.080
Cause in this case, the one she had everything with one financial planner, but the problem
21:39.080 –> 21:44.720
was they emailed everything and she didn’t see the email and it’s just a simple mistake.
21:44.720 –> 21:48.980
And since it was a new account, there was no history of it in her taxes.
21:48.980 –> 21:52.940
So when she was looking at what she’s supposed to have and all that, she didn’t have it because
21:52.940 –> 21:56.560
it wasn’t in there at that time with what they were doing.
21:56.560 –> 22:00.720
So it’s very important that you just take that time, make sure you know what you’re
22:00.720 –> 22:05.720
doing, make sure you’ve got everything you need to, to balance things out and go from
22:05.720 –> 22:06.720
where you’re at.
22:06.720 –> 22:18.720
So if you need help with that, you can 615-367-0819, 615-367-0819 is the number for my office.
22:18.720 –> 22:31.080
If you want to join the show today, 615-737-9986, 615-737-9986 is the number here in the studio.
22:31.080 –> 22:36.160
So if you have a question concerning either working on your taxes, dealing with tax issues
22:36.160 –> 22:42.560
or just trying to figure out what the best way to deal with a particular tax situation,
22:42.560 –> 22:52.200
all you have to do is pick up the phone, call us here in the studio at 615-737-9986.
22:52.200 –> 22:55.200
Let’s see if we can get John on really quick before the break.
22:55.200 –> 22:56.200
Hey John.
22:56.200 –> 22:58.160
Hello, how are you?
22:58.160 –> 22:59.160
I am great.
22:59.160 –> 23:00.160
How are you bud?
23:00.160 –> 23:01.160
I’m doing good.
23:01.160 –> 23:07.080
I’ve got a question about, I’ve got a piece of property that I’ve had for about 30 years.
23:07.080 –> 23:12.160
Half of the property was given to me by a relative and the other half, it was dual ownership
23:12.160 –> 23:13.160
when I got it.
23:13.160 –> 23:18.760
The other half I bought the other relative’s half out for a very small amount of money.
23:18.760 –> 23:26.480
So I’m considering selling that piece of property and just curious what the tax liability may
23:26.480 –> 23:28.160
be on that.
23:28.160 –> 23:35.120
So make sure I reiterate, you inherited it first and then you brought out the other family?
23:35.120 –> 23:37.360
It was actually given to us.
23:37.360 –> 23:39.560
The relative was still alive.
23:39.560 –> 23:40.560
Oh.
23:40.560 –> 23:42.640
All right, so that creates a little bit more.
23:42.640 –> 23:48.880
So theoretically, if they were gifted to you or given to you, then the basis you had would
23:48.880 –> 23:52.880
have been what they paid for it originally, which is never easy to find out.
23:52.880 –> 23:57.280
At least the portion that you received and then whatever you paid for on the other side,
23:57.280 –> 23:58.280
right?
23:58.280 –> 24:02.480
That one we know what the basis is because you physically wrote a check for it or whatever
24:02.480 –> 24:05.200
you did to pay off that other person.
24:05.200 –> 24:09.320
But you’re going to need to try to find out how much that property was purchased that
24:09.320 –> 24:14.160
back when whoever this person that gave it to you received it.
24:14.160 –> 24:17.400
Either they inherited it or they purchased it.
24:17.400 –> 24:20.920
They inherited it many, many years before that.
24:20.920 –> 24:21.920
Yeah.
24:21.920 –> 24:27.520
So unfortunately, you’re going to have to go back and find out if possible when that
24:27.520 –> 24:29.320
happened.
24:29.320 –> 24:33.520
And I don’t know if this person’s even around, but hopefully you have some maybe connection
24:33.520 –> 24:39.280
because otherwise the IRS would say your basis is zero for what it was given to you.
24:39.280 –> 24:42.560
But I don’t like zero, John.
24:42.560 –> 24:48.360
So I’d do a little more legwork and find out when he or she inherited it.
24:48.360 –> 24:52.000
You might be able to go back and look at property taxes, get something that we can use as a
24:52.000 –> 24:57.800
government or official value of what it was worth at the time of inheritance.
24:57.800 –> 25:02.120
So we have something to at least justify the numbers.
25:02.120 –> 25:08.400
And if I am at zero and the property’s worth 500,000, what would my tax liability be on
25:08.400 –> 25:09.400
that?
25:09.400 –> 25:10.400
Safe bet would take 18%.
25:10.400 –> 25:11.400
18%.
25:11.400 –> 25:12.400
Okay, great.
25:12.400 –> 25:13.400
Thank you very much.
25:13.400 –> 25:14.400
All right, John.
25:14.400 –> 25:15.400
Thanks.
25:15.400 –> 25:20.320
All right, we’re going to take a quick break and we get back, we get some more of your
25:20.320 –> 25:29.280
phone calls at 615-737-9986.
25:29.280 –> 25:31.480
We’ll be right back with the Dr. Friday Show.
25:31.480 –> 25:43.600
All righty, we are back here live in studio.
25:43.600 –> 25:56.960
And if you want to join us, you can very easily pick up the phone 615-737-9986, 615-737-9986,
25:56.960 –> 26:01.960
making your calls at, maybe you’re in the process of, maybe you’ve inherited something
26:01.960 –> 26:08.400
or you’ve got some question about if you’re going to do conversion, how that can affect
26:08.400 –> 26:11.800
not only your taxes, but your IRMA.
26:11.800 –> 26:16.260
And so making sure that when you’re making some of these decisions, even like selling
26:16.260 –> 26:20.720
that land, I don’t know the gentleman that had called in, but if you have a piece of
26:20.720 –> 26:26.720
land and you’re already on Medicare, selling that piece of land will affect your IRMA if
26:26.720 –> 26:29.080
it’s over the, what is it now?
26:29.080 –> 26:33.820
I think it’s like a hundred thousand for a single and 200,000 for married.
26:33.820 –> 26:39.020
Anything above that can affect your IRMA, which makes your Medicare more expensive.
26:39.020 –> 26:44.080
So a lot of times when people are looking at taxes, they look at the federal taxes,
26:44.080 –> 26:46.600
which is of course what I usually talk about.
26:46.600 –> 26:52.960
But we do want to make sure that if you are 65 and older and on Medicare, any decisions
26:52.960 –> 26:58.560
that you’re making concerning selling something, unless it’s your primary home, that will not
26:58.560 –> 26:59.740
have an effect.
26:59.740 –> 27:08.040
But rental properties, land, doing conversions, taking money out of forms of retirement, if
27:08.040 –> 27:12.640
it’s enough, combined with your other income, again, if you have basically, I think a hundred
27:12.640 –> 27:17.840
thousand for a single person, 200,000 for a married couple, anything above that will
27:17.840 –> 27:22.600
affect your IRMA, which means you’re going to pay higher Medicare for the next year.
27:22.600 –> 27:26.200
It almost feels like more than a year, but at least for 12 months.
27:26.200 –> 27:30.320
And then once the new tax year rings around and you refile, they’ll base it on the new
27:30.320 –> 27:31.320
tax return.
27:31.320 –> 27:32.800
And, but you are penalized.
27:32.800 –> 27:37.920
So making sure you understand when you’re making those decisions, because I know I have
27:37.920 –> 27:41.880
a large number of, well, a number of clients, maybe not large, a number of clients that
27:41.880 –> 27:48.280
really do try to work hard on trying to get their, their Roths converted.
27:48.280 –> 27:53.800
So every year they make sure they do conversions and sometimes, you know, you’re saving taxes
27:53.800 –> 27:55.800
to do it on a big spread.
27:55.800 –> 27:59.640
And then sometimes it’s smarter to just bite the bullet and do it one time.
27:59.640 –> 28:03.640
Cause then your IRMA is not effective versus doing your IRMA for multiple years.
28:03.640 –> 28:10.040
Again, it’s not huge, not as much as it would probably cost in taxes and some other cases,
28:10.040 –> 28:16.040
but it’s enough to make sure you have it in your consideration when you’re making these
28:16.040 –> 28:17.080
decisions.
28:17.080 –> 28:21.880
You know, if you are that same gentleman, I’m just using him as an example because he’s
28:21.880 –> 28:23.920
the one that called so far today.
28:23.920 –> 28:27.920
But if that same gentleman wanted to go buy another investment, let’s say he wanted to
28:27.920 –> 28:32.880
go buy some rental real estate or a farm or whatever.
28:32.880 –> 28:36.720
He could do a 1031 exchange, which would then not affect his IRMA.
28:36.720 –> 28:41.760
He could sell that piece of land, reinvest into another piece of land or like kind property,
28:41.760 –> 28:47.280
keeping the investment going and still not have to worry about his taxes.
28:47.280 –> 28:51.640
But he’d have now an investment that may be able to generate more income or whatever.
28:51.640 –> 28:56.760
I mean, again, I don’t know what the situation is, so I’m using that as an example.
28:56.760 –> 29:00.720
But if you have a question on that or other questions, you can certainly join the show
29:00.720 –> 29:12.480
today, 615-737-9986, 615-737-9986, taking your calls.
29:12.480 –> 29:17.160
I got a text over the break and the person just said, “Am I a sole proprietorship?
29:17.160 –> 29:19.760
Do I have to do that BOI?”
29:19.760 –> 29:21.080
And the answer is no.
29:21.080 –> 29:25.160
It’s only entities that are registered with the state.
29:25.160 –> 29:29.400
In Tennessee, to be a sole proprietorship, you do need to obtain a business license with
29:29.400 –> 29:32.440
the county or city, but we don’t register with the state here.
29:32.440 –> 29:35.920
So you are not required to file this report.
29:35.920 –> 29:41.240
It is only entities, that’s what I’m going to refer to, that are required to do that.
29:41.240 –> 29:50.680
Again, 1065s, corporations, either 1120, 1120s, or variations, hybrids of those.
29:50.680 –> 29:53.120
But those are the main three forms that you’d be looking at.
29:53.120 –> 29:59.320
So just making sure that you have that information because I don’t want people to be stressing
29:59.320 –> 30:03.760
but on the other hand, we’re getting to the last quarter almost of the year and if you
30:03.760 –> 30:09.360
haven’t done this, you really do need to just take it into, take you a little while, make
30:09.360 –> 30:16.920
sure you have digital copies of people’s, other partners’ and people’s IDs and then
30:16.920 –> 30:19.120
you’ll have no problem in getting that done.
30:19.120 –> 30:24.320
If you do need some help or you have a conversation, you need to join the show, that would be awesome,
30:24.320 –> 30:35.600
737-9986-615-737-9986, where I’ll take your calls if you want to join in.
30:35.600 –> 30:38.880
And again, you can also email Friday@DRFriday.com.
30:38.880 –> 30:44.320
I do monitor those during the radio show just to see if there’s anything I need to be able
30:44.320 –> 30:45.320
to answer.
30:45.320 –> 30:49.920
I know not everybody enjoys calling a radio show, but I do appreciate it, it makes it
30:49.920 –> 30:50.920
so much easier.
30:50.920 –> 30:55.760
So like Donna in Clarksville, let’s see if I can get her on the line and see if I can
30:55.760 –> 30:56.760
help her.
30:56.760 –> 30:57.760
Hey Donna.
30:57.760 –> 30:59.560
– Hey, how are you?
30:59.560 –> 31:01.620
– I am awesome, thank you for calling.
31:01.620 –> 31:03.120
What can I do for you?
31:03.120 –> 31:12.840
– Well, my sister and I sold a piece of property that we inherited in July.
31:12.840 –> 31:16.280
It was an old family home cabin.
31:16.280 –> 31:27.320
Each of us netted right at $49,000 each, wondering what kind of taxes I’ll have to pay on that.
31:27.320 –> 31:30.040
– So when did you inherit this property, Donna?
31:30.040 –> 31:35.400
– When our mother died in 2000.
31:35.400 –> 31:36.640
– Okay.
31:36.640 –> 31:44.400
So theoretically, whatever the house was worth in 2000, I don’t know what the value is, but
31:44.400 –> 31:47.680
whatever, was there a mortgage and things on the house, Donna?
31:47.680 –> 31:48.680
– No.
31:48.680 –> 31:53.720
Well, we had a HELOC mortgage on it that we paid off.
31:53.720 –> 32:00.200
So that left a net of $100,000.
32:00.200 –> 32:03.560
So we split that difference, yeah.
32:03.560 –> 32:06.760
– Basically what you need to do is the person that sold that real estate for you, they’re
32:06.760 –> 32:09.240
very happy because they got their money.
32:09.240 –> 32:14.160
You might want to ask if they can pull some comps around the time your mom passed away.
32:14.160 –> 32:18.080
Because whatever the house was worth at that point, let’s just say it was worth $100,000
32:18.080 –> 32:23.000
and you sold it for $150,000, just example, not reality.
32:23.000 –> 32:29.120
Then each of you would have $25,000 taxable capital gains, or just that $50,000, because
32:29.120 –> 32:34.200
the $100,000 would be a deduction, split in half, $50,000 by two is $25,000 each.
32:34.200 –> 32:37.520
So you would pay tax on $25,000.
32:37.520 –> 32:43.440
And in most cases, I don’t know, how much would you say without this happening, Donna,
32:43.440 –> 32:46.840
how much is your basic ordinary income that comes in the house?
32:46.840 –> 32:47.840
Just ballpark it.
32:47.840 –> 32:52.000
You don’t have to be specific.
32:52.000 –> 32:56.680
– I’m retired on Social Security and small retirement.
32:56.680 –> 33:01.440
So, 35, 40,000 a year.
33:01.440 –> 33:02.440
– Okay.
33:02.440 –> 33:10.320
So theoretically, you can earn about $58,000 and have zero capital gains.
33:10.320 –> 33:11.320
Okay?
33:11.320 –> 33:14.480
Because part of your Social Security is not going to be taxed.
33:14.480 –> 33:20.800
So you may be, depending on how close the original balance of the mom, what the home
33:20.800 –> 33:23.440
was worth back in 2000, it may have been 50,000.
33:23.440 –> 33:24.520
You may pay tax on 50.
33:24.520 –> 33:27.080
I don’t know.
33:27.080 –> 33:29.320
But whatever that difference is.
33:29.320 –> 33:33.000
So anything above that in your case would be about 15%.
33:33.000 –> 33:40.360
So again, really finding out how much the house was worth in 2000 would be my suggestion.
33:40.360 –> 33:45.720
Then you would split, take the total gross sales, back out all fees that you had to pay.
33:45.720 –> 33:52.120
And then, and not the line of credit, but like the agents or property taxes or insurance,
33:52.120 –> 33:53.960
any of the things that they may have hit you with.
33:53.960 –> 33:58.760
The HELOC, unfortunately, is not a part of your basis.
33:58.760 –> 34:07.800
So again, if it was worth 100,000 and you guys sold it for 150, you would pay tax on
34:07.800 –> 34:08.800
25.
34:08.800 –> 34:14.160
In simple math.
34:14.160 –> 34:18.680
And depending on your income, it could be…
34:18.680 –> 34:19.680
You’re breaking up.
34:19.680 –> 34:21.400
I’m sorry, Donna, that overwhelmed me with my wisdom.
34:21.400 –> 34:23.040
Oh, I’m so sorry.
34:23.040 –> 34:27.040
No, I understood that, except you were breaking up some.
34:27.040 –> 34:34.160
So is the value of the house in 2000, would that depend on the tax appraisal amount?
34:34.160 –> 34:38.040
What we pay taxes on in 2000 for the property?
34:38.040 –> 34:41.000
It’s probably the easiest.
34:41.000 –> 34:43.960
The comps might be better than the property taxes.
34:43.960 –> 34:48.600
So if the real estate person can give you a comp of something similar in that area,
34:48.600 –> 34:51.000
it may be higher than the property taxes.
34:51.000 –> 34:52.000
Okay.
34:53.000 –> 34:54.000
All right.
34:54.000 –> 35:01.720
Well, I think I’ll have to seek one who is very knowledgeable about this when I’m ready
35:01.720 –> 35:02.720
to file.
35:02.720 –> 35:03.720
Hello?
35:03.720 –> 35:04.720
You got it.
35:04.720 –> 35:05.720
No problem, sweetheart.
35:05.720 –> 35:06.720
I appreciate you.
35:06.720 –> 35:07.720
Hopefully, she can hear me.
35:07.720 –> 35:16.320
We’re going to get ready to take a quick…
35:16.320 –> 35:17.320
Thank you, Donna.
35:17.320 –> 35:18.320
I appreciate it.
35:18.320 –> 35:19.320
Thank you so much.
35:19.320 –> 35:20.320
Thank you.
35:20.320 –> 35:21.320
We’re breaking up.
35:21.320 –> 35:22.320
Sorry, I’m breaking up.
35:22.320 –> 35:23.320
Okay.
35:23.320 –> 35:24.320
All right.
35:24.320 –> 35:25.320
Why don’t we take a quick break?
35:25.320 –> 35:28.320
And then when we come back, I will see if…
35:28.320 –> 35:32.360
Hopefully it’s not my internet again, but we’ll take a break a little bit early.
35:32.360 –> 35:41.440
We’re going to be right back with the Dr. Friday Show.
35:41.440 –> 35:44.200
We are back here live in studio.
35:44.200 –> 35:45.880
And if you want to join the show, you can.
35:45.880 –> 35:47.360
We’re almost at the end of the show.
35:47.360 –> 35:51.040
So if you’ve been holding your breath and you’re like, “Oh, I really need to ask something,”
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but you didn’t, well, now’s the time to do it.
35:54.040 –> 35:55.040
615-737-9986.
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What’s 615-737-9986 is the number here in the studio.
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Taking your calls, talking about all things taxes.
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Hopefully, Donna was able to understand that the best thing…
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I think she walked away with the right idea.
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She needs to get somebody to give her the comps for the year of 2000, right around the
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time when her mom passed away, where they inherited the property.
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So that way, whatever that value is, is what they would subtract from what they sold it
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for, along with the real estate fees and all the little fees that come out.
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And then split that in half with her sister.
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So each of them will have that as their remaining taxable amount.
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And then determine if it’s enough to…
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Hopefully, it’d be great if she could actually be under the dollar amount that’s required
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to be able to file for zero capital gains.
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Keep in mind, it is a fairly low dollar amount.
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It’s like $58,000 for a single person, 116 or 124 married couple.
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And it’s not always easy, but it does exist.
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So if you…
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I had a client that would do a conversion every year when he started, I don’t know,
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he hit retirement early, so it’s like 62.
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And he had like 10 years.
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And every year, he’d do a conversion to the dollar amount that would keep him under the
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standard deduction every year.
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So he didn’t have much…
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He had saved up a lot of cash, so he didn’t really need to have any reportable income.
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And he wasn’t on social security yet.
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So he would just take that 30 or 20,000 or whatever, and they would convert it every
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year and it was zero tax, which you put it in at zero and because you got deferred and
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you take it out, it doesn’t happen very often.
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And it’s always nice when it does happen.
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But it’s one of those situations where if you sit down and you really start looking
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at planning your own taxes, that’s one of those things you should do.
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Look and see if there’s any kind of little loophole.
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Sometimes you can sell something in multiple steps to make it work better.
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So maybe you sell off something over two or three years instead of doing it all at one
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time.
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Again, that’s always one of those situations where I’m not an attorney and I’m certainly
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not an investment advisor.
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So I don’t know if selling something over a period of time is smart or not based on
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the investment.
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I’m saying it’s based on taxes.
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You really do need to make sure that you are communicating with someone that actually is
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handling your portfolio, hopefully.
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So that way they’ll be able to take advantage of those.
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The other thing I do want to put out there, we are getting close to our third or we’re
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in third quarter going into fourth quarter.
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And if you are a person that is on required minimum distribution, it’s basically after
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the age of 70, even though you’re not required to take RMD, you can start taking a required
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minimum distribution and using it for QCD, qualified charitable deductions.
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I like to always put that out there because a large number of people that are at that
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age still like to take the money out of their bank, give it to the charity that they’ve
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chose to do and make that a good thing.
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There’s nothing wrong with that.
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I will be honest with you.
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There is absolutely nothing, but you’re not going to get the tax savings.
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So if you give to your church and you usually tie three or $4,000 or more, and you’re not
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going to itemize because the standard deduction is too high.
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So giving to charity will be a zero effect on your taxes.
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But if you use it through the QCD, it will reduce your 1099R by that charity and therefore
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a hundred percent tax deductible.
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And so it’s, it becomes a wonderful way of giving to charity and at the same time not
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costing you any money.
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And again, I have many clients that use their RMDs or their IRAs as a way of giving to charity
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or portion of to the charity instead of taking it out of their bank.
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Cause if you take it out of the bank, you’re not likely unless you are giving, you know,
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20 or $30,000 a year, then yes, you’ll, you’ll be able to use that and exceed.
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Assuming that your income is high enough, you’ll be able to use that as a standard deduction
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or exceed the standard and start itemizing your deduction.
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Not most individuals, especially if you’re on a retirement and that you’re not going
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to have quite as much to give away and therefore doing something in that system is going to
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make it a bit harder.
40:30.120 –> 40:34.620
So I’m just saying, make sure that if you are, if you can find a way of giving money
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away, why not give it away at a way that you could save taxes at the same time?
40:41.000 –> 40:43.640
There’s nothing wrong with win-win situations.
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So if you have any questions about that, you can certainly call our office.
40:47.480 –> 40:50.220
But the other side of that is talk to your financial advisor.
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They should be telling you this anyways, but talk to them because they’re going to know
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where your investments are, what’s the best way to do it.
40:57.300 –> 41:02.200
If it’s a good solid investment plan, it’s just something that you can take to your financial
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person and have that conversation to make sure that you’re maximizing your taxes is
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at the same time.
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You’re not paying tax on money that you’re giving away.
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It’s very hard to itemize anyways, right?
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So it makes it very difficult to make it work.
41:19.160 –> 41:21.880
So we’re going to be winding down on the show again.
41:21.880 –> 41:25.040
If you have a quick question, there’s about five minutes left of the show.
41:25.040 –> 41:29.920
You can call us at 615-737-9986.
41:29.920 –> 41:30.920
615-737-9986.
41:30.920 –> 41:39.280
We’re going to recap a couple of the situations we have.
41:39.280 –> 41:40.960
I’m going to talk about the BOI.
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You’re going to probably hear a lot of that over the next few months.
41:43.560 –> 41:47.700
That is again, the beneficial ownership information.
41:47.700 –> 41:52.000
If you are a person that is in business, maybe even have a small LLC, you and your husband
41:52.000 –> 41:54.920
or you and a friend, keep in mind, this applies to you.
41:54.920 –> 41:57.720
You are registered with the state.
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Therefore you are required to file this.
42:02.000 –> 42:06.640
So even if the business isn’t making money, it doesn’t nothing to do with income.
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This has zero to do with income, everything to do with who owns the company and how many
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people and where’s the address and all of that kind of stuff.
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You need to make sure.
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Also, if for some reason you did not get the employee retention tax credit, there’s a voluntary
42:25.760 –> 42:30.520
disclosure program, a program for improper claims.
42:30.520 –> 42:33.440
I really think this is going to turn into some pretty big audits.
42:33.440 –> 42:35.760
Like I said, we’ve had a number of people come in.
42:35.760 –> 42:41.800
I think that if you got employee retention tax credit and you’re not sure that you did
42:41.800 –> 42:44.760
it properly, you might want to have it reviewed.
42:44.760 –> 42:50.840
One of the reasons we didn’t get into it as a payroll situation, we do have payroll in
42:50.840 –> 42:55.880
our office, but we use it outside payroll service for all of our clients for that reason,
42:55.880 –> 43:02.240
for making sure all of that information is being properly registered and properly reported.
43:02.240 –> 43:05.640
Payroll is probably the number one thing for small business to get in trouble with, to
43:05.640 –> 43:08.220
be honest, because the penalties are higher.
43:08.220 –> 43:14.360
They give you less time to pay off back taxes versus an individual or a corporation.
43:14.360 –> 43:20.760
You’re going to end up with more apt to have more problems because it’s a fiduciary situation.
43:20.760 –> 43:25.880
When you take out money from someone’s paycheck that’s supposed to go to the IRS on behalf
43:25.880 –> 43:30.320
of their social security, Medicare and federal withholdings, and you fail to do that, they’re
43:30.320 –> 43:34.520
more apt to come after you for that than anything else as far as I’m concerned.
43:34.520 –> 43:40.120
If you do have payroll issues, if you haven’t filed or made everything properly done, my
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suggestion is definitely get into our office.
43:42.800 –> 43:49.400
The easiest way to do that is to call our office on Monday, 615-367-0819.
43:49.400 –> 43:53.280
We can set up an appointment, get a list of what you need to put together, make sure that
43:53.280 –> 44:00.080
you’re in compliance not only with the IRS, but also with social security administration.
44:00.080 –> 44:05.000
If you haven’t filed your W-2s, there are some big penalties that can come up with that
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kind of situation, and they are not waiving a lot of those penalties.
44:09.600 –> 44:15.840
So again, 615-367-0819 is the number here in our office.
44:15.840 –> 44:19.880
You can give us a call on Monday, and we’ll be more than glad to set up a time.
44:19.880 –> 44:24.080
If you’re an existing tax client, hopefully you’ve received our calendar.
44:24.080 –> 44:27.260
We are opened up for making our tax appointments.
44:27.260 –> 44:31.200
If you haven’t received, please feel free to email us, and we will make sure we update
44:31.200 –> 44:36.960
your email address so you can go ahead and book your tax appointment for returning clients.
44:36.960 –> 44:44.920
And if you need help filing this or some other forms, again, our office is available to help
44:44.920 –> 44:50.840
you with the B-A-O-I or just helping to deal with other IRS issues, or maybe something
44:50.840 –> 44:55.200
like when Donna called and she needs help with someone helping her estimate and get
44:55.200 –> 44:57.140
her taxes filed properly.
44:57.140 –> 45:00.520
That’s what we do all the time, so we’ll be more than available to help you with filing
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your taxes to make sure you stayed in compliance and that you’re doing everything you can.
45:05.560 –> 45:10.880
So that way, and you might want to work it up just to find out if you need to make any
45:10.880 –> 45:12.000
kind of estimated payment.
45:12.000 –> 45:15.140
You have about 90 days from the date of any kind of transaction like that to at least
45:15.140 –> 45:20.520
make an estimated payment so that you don’t owe a huge tax bill and possibly with some
45:20.520 –> 45:25.160
penalties or interest and things going on.
45:25.160 –> 45:27.620
So if you don’t know who I am, I am Dr. Friday.
45:27.620 –> 45:35.700
I’m an enrolled agent licensed by the Internal Revenue Service to do taxes and representation.
45:35.700 –> 45:39.420
It’s that simple.
45:39.420 –> 45:44.820
It’s pretty much all taking care of making sure people stay in compliance, dealing with
45:44.820 –> 45:50.740
the state or the Fed as far as any kind of situation that comes up for taxes.
45:50.740 –> 45:54.860
And so if you need someone that really understands how that all works, been doing this for a
45:54.860 –> 45:58.920
very long time, so you can feel free to give our office a call.
45:58.920 –> 46:09.420
The easiest way to set up an appointment is to call 615-367-0819.
46:09.420 –> 46:11.300
You can also go to email.
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It’s a Friday@drfriday.com.
46:14.300 –> 46:23.860
Friday is my first name for all of you that may not know that.
46:23.860 –> 46:26.460
So it is something that’s a bit different.
46:26.460 –> 46:31.220
That’s why Dr. Friday versus Dr. Buck.
46:31.220 –> 46:34.620
And then you can also check us out on the web at drfriday.com.
46:34.620 –> 46:40.020
Again, if you need any kind of help or you’re just getting ready to maybe relocate here
46:40.020 –> 46:44.920
from out of state, we are licensed in all states so we can help with out of state tax
46:44.920 –> 46:46.700
filings as well.
46:46.700 –> 46:50.420
Anything that’s going to make life a bit easier on you.
46:50.420 –> 46:53.740
And if you need to sit down prior, now’s a good time, especially if you’re going to
46:53.740 –> 46:58.260
be new to our office, to set up a pre-consult to make sure we’re all on the same page and
46:58.260 –> 47:03.780
that we’d be able to help you get your taxes filed on time and stay compliant with the
47:03.780 –> 47:04.820
IRS.
47:04.820 –> 47:09.540
If you need help, 615-367-0819.
47:09.540 –> 47:10.340
Call you later.