New York/Connecticut Association of Tax Professionals | Site-Wide Activity https://www.nyctatp.org/activity/ Activity feed for the entire site. Thu, 06 Aug 2026 18:05:52 -0400 https://buddypress.org/?v= en-US 30 hourly 2 a0138225461554427ac54e30d56a228f Robert Weinstein replied to the topic Form 3115 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/form-3115/#post-23481 Tue, 04 Aug 2026 17:52:38 -0400 Yes I have.
1. I just add a line item expense called “481(a) adjustment”.
2. I usually attach a spreadsheet with the detailed depreciation calculations to the 3115.

]]> fa71798f77f00068140749972dd5e550 Rita Lewis replied to the topic Form 3115 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/form-3115/#post-23477 Tue, 04 Aug 2026 16:16:38 -0400 Decade(s) ago, Brass Tax Productions had the best Form 3115 on-demand course for cheap. It’s probably still great, but it’s now $79, including templates and 1 CE:

Form 3115 – Correcting Depreciation Line-by-Line

(I’ve only done Forms 3115 in classes, and also decades ago.)

]]> a5703ad06adbe4c900a9110d75c246fb David Byrnes started the topic Form 3115 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/form-3115/ Tue, 04 Aug 2026 14:57:22 -0400 Has anyone prepared a Form 3115 to claim missed depreciation using the Part IV, Section 481(a) adjustment?

I have a couple of questions:

-How do you get the Section 481(a) depreciation adjustment to flow to Schedule E?
-Are any additional attachments required when filing Form 3115?

]]> 849a44afd285d21ec9f5bbb2fdcdb3ea Laura Hartmann started the topic Durable POA v Form 2848 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/durable-poa-v-form-2848/ Mon, 03 Aug 2026 14:39:33 -0400 I am in receipt of David Mellem’s recent email with the above topic. At the end of the email he writes the following:

“TAX PROFESSIONAL SIDE – Sometimes a client’s relative (adult child, sibling, etc.) tells you a client cannot sign the return due to a physical or mental issue, and the relative has the authority. In these cases, the tax pro…Read more

]]> d1ea2ec54052a3a151d004eded0b6457 Jonathan Leone started the topic Tax Seminar - August 2026 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/tax-seminar-august-2026-2/ Wed, 29 Jul 2026 15:38:25 -0400 Good morning,

Join the Connecticut Society of Enrolled Agents (CTSEA) for our upcoming two-day seminar on August 13th and 14th at the DoubleTree Inn, located at 42 Century Drive, Bristol, CT 06010. Earn up to 16 Continuing Education (CE) credits with industry experts Jason
Dinesen, E.A. and Jason Daughtry, E.A.

Event Schedule

Day 1: Thursday,…Read more

]]> ef5cd21cbec51f5d9eb1c982d1a52aa3 Jonathan Leone started the topic Tax Seminar - August 2026 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/tax-seminar-august-2026/ Wed, 29 Jul 2026 15:37:37 -0400 Good morning,

I am writing to you on behalf of the CT society of Enrolled Agents to see if your organization would be interested in sharing our Facebook Post regarding our upcoming seminar on August 13th-14th.

We are offering a special deal where members of your society can sign up for our member rates at only $199 per day.

Here is the post we…Read more

]]> 2c6f1c972c8f464c9e32ca97c5f34ba6 Jonathan Leone posted an update: Good morning, I am writing to you on behalf of the CT […] https://www.nyctatp.org/activity/p/3078/ Wed, 29 Jul 2026 14:58:59 -0400 Good morning,

I am writing to you on behalf of the CT society of Enrolled Agents to see if your organization would be interested in sharing our Facebook Post regarding our upcoming seminar on August 13th-14th.

We are offering a special deal where members of your society can sign up for our member rates at only $199 per day. If your members…Read more

]]> 0 4c1fad5409851290e788cf3bddc0c81d David Byrnes started the topic New Client Referrals - Non US Residents/Multi Year Returns in the forum Tax Discussion https://www.nyctatp.org/forums/topic/new-client-referrals-non-us-residents-multi-year-returns/ Tue, 21 Jul 2026 14:00:16 -0400 To All,

Please reply if you are looking for new client referrals for:
1) Non US Residents ( 1040NR Returns)
2) Multi Year Year Returns CT Resident (Past Years and Current).

If yes, please provide your Contact information and email address.
Thank you

]]> 3eb84adbd2b774e9485d8b1605b56ab7 Karen Buongiorno posted an update: I'm trying to renew my membership since I was away June. […] https://www.nyctatp.org/activity/p/3076/ Mon, 13 Jul 2026 15:21:00 -0400 I’m trying to renew my membership since I was away June. Help! I keep getting directed to my profile!
I’m trying to register for the meeting on Wednesday and now I’m late!

]]> 0 657f2d0f1bf27354467bf961e8f65363 Nancy Sporbert replied to the topic Survey regarding dinner meeting start times. Please reply by June 30th! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/survey-regarding-dinner-meeting-start-times-please-reply-by-june-30th/#post-23405 Fri, 03 Jul 2026 15:37:04 -0400 Hi, Bill!

Check your email for a way to reply to the survey.

Thank you!

Nancy

]]> 46916f00579c4956f2c4986df2037c69 William Oricchio replied to the topic Survey regarding dinner meeting start times. Please reply by June 30th! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/survey-regarding-dinner-meeting-start-times-please-reply-by-june-30th/#post-23404 Fri, 03 Jul 2026 15:31:47 -0400 Hi Nancy,

Was unable to complete survey, it required a Google login which I do not have.

Bill

]]> 3f8165bce34ad49fc0745bd35bf8ffa5 Nancy Sporbert replied to the topic Survey regarding dinner meeting start times. Please reply by June 30th! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/survey-regarding-dinner-meeting-start-times-please-reply-by-june-30th/#post-23395 Wed, 01 Jul 2026 01:43:55 -0400 Thanks, John!

]]> 69b19d0fa04ba3a984073e76629f2ce9 Emmet Gemme replied to the topic Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/kathryn-keane/#post-23380 Wed, 24 Jun 2026 18:00:53 -0400 Rosemarie, Did you try reaching out the the meeting point person?

]]> 808eb779f84f030425c44431ead8ff1a Rosemarie Xavier started the topic Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/kathryn-keane/ Wed, 24 Jun 2026 17:41:48 -0400 I wasn’t able to attend the Midyear update meeting. Is there a handout available to review?

Thanks

]]> 8e31c05b6c3f229f11a58325e2bf178c Shannon Daly started the topic Using Kwong for penalty relief in the forum Tax Discussion https://www.nyctatp.org/forums/topic/using-kwong-for-penalty-relief/ Wed, 24 Jun 2026 16:48:19 -0400 Is anyone concerned about not proactively claiming penalty relief for clients who incurred penalty for late filing or payment (including estimates) under the Kwong decision? I’m overwhelmed thinking about all the potential client returns that incurred various penalties for the three year window. It would take an extraordinary amount of time to…Read more

]]> daa4d75be09d9a3d229dae38ec614c27 John J King replied to the topic Survey regarding dinner meeting start times. Please reply by June 30th! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/survey-regarding-dinner-meeting-start-times-please-reply-by-june-30th/#post-23370 Mon, 22 Jun 2026 20:27:01 -0400 I am in favor of an earlier start time.
John King

]]> 2b021c56fb9e9087b6fa2b77c024da7f Renee Laferriere started the topic Info on Form 3520 from Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/info-on-form-3520-from-kathryn-keane/ Sun, 21 Jun 2026 15:23:12 -0400 At Wednesday night’s meeting Kathryn was asked if the requirement for filing Form 3520 was based on the total of foreign gifts received or by the amount of each gift/donor. There is a discrepancy between the Treasury regulation and IRS notices as explained in the research provided by Tom Gorczynski.

Tax Research PDF Link

]]> a4bd09b17b8227b23dca11526fe68f0c Nancy Sporbert started the topic Survey regarding dinner meeting start times. Please reply by June 30th! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/survey-regarding-dinner-meeting-start-times-please-reply-by-june-30th/ Fri, 19 Jun 2026 17:43:52 -0400 Hello!

If you were at our June meeting on Wednesday, you heard Chuck Carpentiere bring up the subject of possibly adjusting our start time for regular dinner meetings. Here’s a link to -a short (exactly one question!) survey to see how you feel about possibly moving up our start time.

Click the link below as soon as you can (right now would be…Read more

]]> cbc6d3d0ace692efbc08c6498adc2763 Agnieszka Antonik's profile was updated https://www.nyctatp.org/activity/p/3064/ Fri, 19 Jun 2026 12:52:30 -0400 0 511def666bbb8c8b44ecce54d1fb4e2a Renee Laferriere replied to the topic Mid-Year Update with Kathryn Keane June 17th in the forum Tax Discussion https://www.nyctatp.org/forums/topic/mid-year-update-with-kathryn-keane-june-17th/#post-23360 Tue, 16 Jun 2026 11:46:26 -0400 Its not to late to register! We still have seats available for Wednesday’s Mid-Year Update. I hope to see you there!
Register here

]]> 43dc58a374ef3dda509ff3ca5f5defd1 Renee Laferriere started the topic Mid-Year Update with Kathryn Keane June 17th in the forum Tax Discussion https://www.nyctatp.org/forums/topic/mid-year-update-with-kathryn-keane-june-17th/ Thu, 11 Jun 2026 13:04:19 -0400 Don’t forget to sign up for next week’s meeting with Kathryn Keane. She always has great information for us! And be sure to thank her for including NYCTATP when she shared info on the NYC 1127 situation.
Information and Registration here

]]> 162019ce1865a6fc7afce4cc06aceb4e Renee Laferriere replied to the topic NYC 1127 information from Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/nyc-1127-information-from-kathryn-keane/#post-23335 Thu, 11 Jun 2026 12:48:22 -0400 I emailed Kathryn:
“Thank you very much for including me on your email explaining the NYC 1127 mess.  I posted the message on our member forum.  One member asked for your advice on a return with the 1127 she has on extension.  Should she file as she normally does and advise the client they will probably receive a bill that will need to be paid or…Read more

]]> ea62af0b8e6c243503dfbf2c5a46b130 Rita Lewis started the topic 🚨 SCAM ALERT! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/%f0%9f%9a%a8-scam-alert/ Fri, 05 Jun 2026 04:54:44 -0400 CT Secretary of the State Stephanie Thomas Warns Businesses of Spoofing Email Scam

(Hartford, Connecticut) — Secretary of the State Stephanie Thomas is warning all Connecticut businesses to avoid a malicious email circulating that claims to be from the Connecticut Business Registry.

The email contains a malicious Team OpenSign link that p…Read more

]]> 41fdb15d92326d9fe76c55055482a504 Renee Laferriere replied to the topic NYC 1127 information from Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/nyc-1127-information-from-kathryn-keane/#post-23269 Mon, 01 Jun 2026 20:04:00 -0400 Hi Suzanne!
Will your software even allow you to fill out the NYC 1127 and not claim the NYC credits? I would file as usual and let the client know the return will probably be adjusted. NY NATP is advising those affected contact their union leadership and elected officials, perhaps the issue will be resolved. The NY NATP chapter news will come…Read more

]]> a3c8111014dc0447da37d3f44fa4be32 Suzanne Ferrigno replied to the topic NYC 1127 information from Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/nyc-1127-information-from-kathryn-keane/#post-23264 Mon, 01 Jun 2026 15:02:21 -0400 Thank you for this information. How are you proceeding with those returns that are on extension.
S.Ferrigno@Ferrignotax.com

]]> 46fbf22a86f10dc4543252947b3181cc Emmet Gemme replied to the topic Software Suggestion Needed in the forum Tax Discussion https://www.nyctatp.org/forums/topic/software-suggestion-needed/#post-23248 Thu, 28 May 2026 05:34:16 -0400 Fred, I would think that your best bet is thru your software provider. Basically, exactly what Bob Williams said above.

]]> f4bf5b5931479b2dca7d880a5b39b4bc William Oricchio replied to the topic Overtime questions... Must it be time and a half to qualify?? in the forum Tax Discussion https://www.nyctatp.org/forums/topic/overtime-questions-must-it-be-time-and-a-half-to-qualify/#post-23247 Thu, 28 May 2026 01:11:26 -0400 I agree with Theresa, that it would not qualify.

]]> f10049c958b2d9f3fc3541fdb13de78b William Oricchio replied to the topic BANK DIRECTOR FEES & MED INS DEDUCTION QUERY in the forum Tax Discussion https://www.nyctatp.org/forums/topic/bank-director-fees-med-ins-deduction-query/#post-23246 Thu, 28 May 2026 01:08:39 -0400 Yes, as long as they otherwise qualify.

]]> daedbfa18a49a0801f0a88eb66ddb07a Renee Laferriere started the topic NYC 1127 information from Kathryn Keane in the forum Tax Discussion https://www.nyctatp.org/forums/topic/nyc-1127-information-from-kathryn-keane/ Wed, 27 May 2026 19:41:57 -0400 Apparently, NYC Department of Finance has decided that rules can be changed after it prints forms and instructions without issuing any notice during the filing season.

Clients have contacted my office, not because they got the letters, but because their friends did. Several members have reached yesterday for guidance. A committee member was on…Read more

]]> 4aa591e7ed12e976f5a2409918331552 Renee Laferriere replied to the topic BANK DIRECTOR FEES & MED INS DEDUCTION QUERY in the forum Tax Discussion https://www.nyctatp.org/forums/topic/bank-director-fees-med-ins-deduction-query/#post-23243 Wed, 27 May 2026 19:36:40 -0400 As long as the individual is not eligible to be covered by an employer subsidized health insurance plan, they may claim the self-employed health insurance deduction. Include the premiums for health insurance (including Medicare), dental, vision, and long term care insurance.

]]> e0b3e655919271438f4462350ec16e36 Theresa Girardot started the topic Research & Devlopment Credit in the forum Tax Discussion https://www.nyctatp.org/forums/topic/research-devlopment-credit/ Wed, 27 May 2026 18:10:40 -0400 Does anyone know of a person who specializes in calculating this credit?

]]> 9dfdfae61c588ed6e8e5f8d9f2548a56 Theresa Girardot replied to the topic Overtime questions... Must it be time and a half to qualify?? in the forum Tax Discussion https://www.nyctatp.org/forums/topic/overtime-questions-must-it-be-time-and-a-half-to-qualify/#post-23241 Wed, 27 May 2026 18:08:11 -0400 My understanding is that OT considered for the credit is defined by federal Fair Labor Standards, which states that at least time and a half be paid for hours worked > 40. It sounds like your situation is a premium being paid for nighttime hours.

]]> 0478d74d20c10857f5f57b96e4fcb572 Lynn Persson started the topic BANK DIRECTOR FEES & MED INS DEDUCTION QUERY in the forum Tax Discussion https://www.nyctatp.org/forums/topic/bank-director-fees-med-ins-deduction-query/ Wed, 27 May 2026 16:40:20 -0400 Wondering if there might be someone who is familiar with the treatment of the fees that an
individual gets from a bank when acting on the Board of Directors. I am reading that it is treated as Self Employment income subject to social security. My question is can it then be eligible for the Medical Insurance Deduction under proprietor’s health…Read more

]]> 5b3ebef590cb79ab01790fa7f06692a0 Robert Williams replied to the topic Software Suggestion Needed in the forum Tax Discussion https://www.nyctatp.org/forums/topic/software-suggestion-needed/#post-23219 Tue, 19 May 2026 18:00:20 -0400 Have you looked at going to Pro Connect from Proseries?

]]> cb07cbdbce73ecebe2b302d16282b5f6 Frederick Banty started the topic Software Suggestion Needed in the forum Tax Discussion https://www.nyctatp.org/forums/topic/software-suggestion-needed/ Tue, 19 May 2026 13:31:16 -0400 I’m basically retired but still do a few family member returns using Intuit’s Proseries. I would like suggestions on receiving client data securely and transmitting returns securely. What would be the best software option for low volume but high level security.
Fred Banty

]]> c360d85703033eeb4f1089f040d6b18b Emmet Gemme replied to the topic May 20th Dinner meeting -Jean Riordan, CFP in the forum Tax Discussion https://www.nyctatp.org/forums/topic/may-20th-dinner-meeting-jean-riordan-cfp/#post-23192 Wed, 13 May 2026 15:05:53 -0400 Look forward to seeing all my friends and sharing one free drink! SYS!

]]> 8a2039d153269f7cb1e4f4b1f2695db9 Renee Laferriere replied to the topic May 20th Dinner meeting -Jean Riordan, CFP in the forum Tax Discussion https://www.nyctatp.org/forums/topic/may-20th-dinner-meeting-jean-riordan-cfp/#post-23191 Wed, 13 May 2026 13:30:17 -0400 Only one week until our first Post Tax Season Meeting! See everyone soon. If you haven’t registered yet, get your ticket now.
Register now

]]> a707570b1bbd21ab25de29aa957acbe9 Rita Lewis started the topic IRS Practitioner Liaison Meeting on Microsoft Teams in the forum Tax Discussion https://www.nyctatp.org/forums/topic/practitioner-liaison-meeting/ Mon, 11 May 2026 18:19:16 -0400 Protect Your Clients. Protect Your Practice
Essential Security Tips for Tax Professionals
Join us: CT & RI
May 20, 2026 | 1:00 PM – 3:30 PM
🔐 Data Breaches & Identity Theft
• Act fast if a breach is suspected
• Watch for duplicate filings or rejected returns
• Use IRS IDT tools (Form 14039)
• Protect PTIN, EFIN, and client records
💻 Secure On…Read more

]]> 108f2a2892aecfe0a8be668d2f03e13c Renee Laferriere started the topic May 20th Dinner meeting -Jean Riordan, CFP in the forum Tax Discussion https://www.nyctatp.org/forums/topic/may-20th-dinner-meeting-jean-riordan-cfp/ Tue, 05 May 2026 12:06:24 -0400 Happy May! I am looking forward to visiting with everyone on the 20th. Come have a free drink and exchange war stories!
Jean Riordan, CFP and I have been discussing how tax professionals and financial planners can work together to better serve our clients.
I am working on real tax return examples on how to report all those back door Roth…Read more

]]> 691ad0c970d3a6ecf46d33f710fccded Amy Partrick replied to the topic Paper refund in the forum Tax Discussion https://www.nyctatp.org/forums/topic/paper-refund/#post-23099 Fri, 27 Mar 2026 22:31:19 -0400 https://www.irs.gov/newsroom/irs-to-phase-out-paper-tax-refund-checks-starting-with-individual-taxpayers

]]> c52a2173c647d84d15f6c524574b77fa Emmet Gemme started the topic Updates today! in the forum Tax Discussion https://www.nyctatp.org/forums/topic/updates-today/ Sat, 21 Mar 2026 01:17:17 -0400 In the process of Website updates we had a crash. We lost todays Forum posts while restoring! Feel free to repost any of todays posts! Sorry…

]]> 77fd558d7b560602a1ab2f0ab49fac21 Emmet Gemme replied to the topic Paper refund in the forum Tax Discussion https://www.nyctatp.org/forums/topic/paper-refund/#post-23093 Fri, 20 Mar 2026 01:21:00 -0400 Why would you let them request a paper check under the new rules?

]]> b7ee6163487fc0c9c558b0fb586d3061 Samuel Greenstein started the topic Paper refund in the forum Tax Discussion https://www.nyctatp.org/forums/topic/paper-refund/ Fri, 20 Mar 2026 00:15:38 -0400 One of my clients received a letter from IRS notice53E stating that they can not do direct deposit even though they requested a paper check as a refund. they want them to go to IRS.gov/ModernPayment and they want them to go to IRS.gov/Account to access an online account.
Anybody else have a client that received this notice?

]]> 674ad508b981441c5477463d0790e616 Lynn Persson started the topic Overtime questions... Must it be time and a half to qualify?? in the forum Tax Discussion https://www.nyctatp.org/forums/topic/overtime-questions-must-it-be-time-and-a-half-to-qualify/ Thu, 19 Mar 2026 20:41:09 -0400 Does the standard of time and a half or double time apply to all overtime? Have a client, vet tech, who at times is required to sleep overnight at the clinic. They do not pay time and a half, they pay about 10% over base pay for weeknights and about 12% over her base pay for a weekend overnight.
Is this type of arrangement qualifying? Any…Read more

]]> 5bf1cf13e355124ae79995b00fffa160 Rita Lewis started the topic The Tax Book Message Board in the forum Tax Discussion https://www.nyctatp.org/forums/topic/the-tax-book-message-board/ Thu, 19 Mar 2026 05:42:31 -0400 If you were using TTB Message Board this season but gave up on it when it became excruciatingly slow and even refused to accept posts, it’s almost back to its old self again. Finally.

It loads about as fast as ever. It’s still a bit slow to accept posts, but it gets there. And, activity is picking up again.

]]> ed66ac953b3b76100b23e1cc6c2a8654 Nancy Sporbert replied to the topic Gambling Winnings in the forum Tax Discussion https://www.nyctatp.org/forums/topic/gambling-winnings/#post-23088 Mon, 02 Mar 2026 00:32:58 -0500 I have FanDuel clients. I use the numbers on the Player Activity Statement as Amount Won and Amount Wagered. In my client’s case (which is probably most cases!) his losses were more then his winnings and he was able to itemize.

]]> 8e96f8a1ccd76f62902f8f89b1bbd6c7 Emmet Gemme replied to the topic Gambling Winnings in the forum Tax Discussion https://www.nyctatp.org/forums/topic/gambling-winnings/#post-23087 Sat, 28 Feb 2026 00:08:38 -0500 Abe, I have been out of this game for 6 years now. But prior, I reported all I knew. Therefore I would report $1M in winnings and the losses. As we all know, losses cannot exceed gains. Maybe someone else will chime in! But report it honestly!

]]> 78cefe602a36a8f59295207fdecf350c Abraham Spierer started the topic Gambling Winnings in the forum Tax Discussion https://www.nyctatp.org/forums/topic/gambling-winnings/ Wed, 25 Feb 2026 16:48:04 -0500 I am going to try this on a new thread…
A client receives a W-2G for winnings through Draft Kings for $240K. In looking for losses to offset the winnings, Draft Kings produced their annual statement which shows $1M in winnings, and $1.1M in looses. Should I be reporting all $1M in income, and $1M on schedule A? This actually pertains to 2024…Read more

]]> a5382bf7bb51c4edcfed8e43e6097168 Rita Lewis replied to the topic Senior Discount in the forum Tax Discussion https://www.nyctatp.org/forums/topic/senior-discount/?view=all#post-23085 Wed, 25 Feb 2026 00:43:19 -0500 I haven’t had anyone with a 01-01-1961 birthdate, but I’d contact your software’s tech support.

]]> c0a7cd8b01470b393dba4851a8098a9a John J King replied to the topic W-2 box 14 in the forum Tax Discussion https://www.nyctatp.org/forums/topic/w-2-box-14-2/#post-23083 Tue, 24 Feb 2026 21:12:56 -0500 Thank you Nancy
John

]]>