Tis the Season

Filing Tips for the 2010 Tax Season

Panama City, FL – (January 7, 2010) – The end of 2009 marks the beginning of the New Year, but also the beginning of another time of year, which is usually much less joyous—Tax Season! In order to make the 2010 tax filing season less stressful, the accounting and advisory team at Carr, Riggs & Ingram, LLC (CRI) has identified several tips to help you better prepare for the filing season.

PREPARE DOCUMENTATION
To reduce stress at tax time, the Internal Revenue Service (IRS) recommends gathering and organizing tax record documentation in advance. Examples include:

  • Stock transactions,
  • IRAs,
  • Records relative to sales and/or purchases of real estate, and
  • Documentation of itemized deductions, especially cash and non-cash contributions to charities.


PROPERLY CLAIM TAX CREDITS AND DEDUCTIONS
The IRS also encourages taxpayers to gather information on the various tax credits and deductions available such as the non-business energy property credit and educational credit.

The non-business energy property credit allows some property owners to claim 30% of the cost of certain energy-efficient property or improvements placed in service in 2009, such as high-efficiency heat pumps, air conditioners, and water heaters or insulation materials and certain roof types.

Taxpayers should also be aware of the new educational tax credit that may be beneficial to those who previously didn’t qualify for the Hope Credit, as well as the Making Work Pay credit, first-time homebuyer credit, and purchase of new vehicles deduction, according to Mike Scott, CPA and Partner-in-Charge for the Panama City offices of CRI.

The American Recovery and Reinvestment Act of 2009 created a new education credit up to $2,500 of the first four years of college. The credit is based on 100% of the first $2,000 in tuition and related expenses (including books) and 25% of the next $2,000 of tuition and related expenses. This new credit applies to the 2009 and 2010 tax years and temporarily replaces the Hope tax credit. The credit is still subject to a phase-out for adjusted gross income in excess of $80,000 ($160,000 if married filing jointly).

In 2009 and 2010, the Making Work Pay provision of the American Recovery and Reinvestment Act will provide refundable tax credits of up to $400 for eligible working individuals and up to $800 for eligible married taxpayers filing joint returns.

“Instead of offering a taxpayer stimulus this year via a check in the mail similar to the 2008 process, this year the IRS reduced the withholdings on paychecks,” Scott advises taxpayers. “So many taxpayers may be caught off guard as they are compiling their taxes this year as they are expecting a refund but may actually owe taxes since their withholding may have already been reduced."

Eligible first-time homebuyers who purchase a home on or before April 30, 2010 or enter into a binding contract by April 30, 2010 and close on the purchase on or before June 30, 2010 may be able to claim up to an $8,000 tax credit.

For homebuyers purchasing a new primary residence (not just first-time homebuyers) after November 6, 2009, there is a credit of up to $6,500. Taxpayers must have lived in one residence for five consecutive years of the past eight and the new home doesn’t have to cost more than the previous one. Same time period applies as to eligible first-time homebuyer credit.

Taxpayers who purchased certain new vehicles in 2009 are eligible to deduct the state and local sales taxes paid on the vehicle or other taxes and fees paid in states with no sales tax. The deduction is limited to fees or taxes paid up to the cost of $49,500 on the purchase price. An important note is that this deduction is available even for taxpayers who do not itemize deductions.

While many taxpayers could use a few extra dollars to pay their holiday bills, a common problem is filing taxes too quickly. In prior years, most originators of informational documents (i.e., 1099's) were required to mail them by the last day of January. However certain 1099's, especially those received from brokerage companies, have received an extended deadline of mailing by February 15.

“Wait until after February 15 for the 2010 calendar year to make sure you have received all necessary documentation,” encourages Scott. “Many people bring their organizer in early to get their refund quickly, but then receive an additional 1099 or other tax document in the mail several days later and have to complete an amended return.”

Although many people anticipate a little extra money in their pockets in the form of a refund from the IRS this upcoming filing season, Scott urges taxpayers to remember that filing is actually about paying the least amount of taxes as allowed under the tax laws and “not necessarily about receiving a refund.”

The CRI team is excited to assist taxpayers in their quest to be efficient in their tax preparation and encourages all taxpayers not to overlook valuable tax credits when filing this year. Please gather all information and be thorough in your search for unmined tax credits and deductions this season!


About Carr, Riggs & Ingram, LLC
CRI is ranked 34th nationally and 4th regionally for the Southeast in Accounting Today’s top 100 national firm listing. Today, CRI has over 550 employees in 17 offices throughout Alabama, Florida, Georgia, Mississippi, Louisiana and Tennessee and is recognized as one of the fastest growing firms in the United States.

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