2016 the portability election · 9/1/2016 6 portability election • the election is effective as...
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The Portability Election
Kristy Maitre – Tax SpecialistCenter for Agricultural Law and TaxationSeptember 1, 2016
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What is Portability?
• Portability of the estate tax exemption means that if one spouse dies and does not make full use of his or her $5.45 million (2016) federal estate tax exemption, then the surviving spouse can make an election to pick up the unused exemption and add it to the surviving spouse’s own exemption
A Bit of History
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The “AB Trust”
• The “AB Trust” system was designed to do what the portability election does
• An AB Trust estate plan provides that when the first spouse died, his or her estate will be divided into two separate trusts
– One that is equal to the federal estate tax exemption (this is the “B Trust”)
– One that holds the amount that exceeds the exemption (this is the “A Trust”)
The “AB Trust”
• If the value of the deceased spouse’s estate does not exceed the estate tax exemption, then only the “B Trust” needed to be created and funded
• By dividing the deceased spouse’s estate into two portions, an AB Trust plan allowed the B Trust to pass estate‐tax free to the heirs after the surviving spouse died
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The “AB Trust”
• Since the surviving spouse will have their own estate tax exemption that can be applied to the value of their own estate, an AB Trust plan allows a married couple to pass on two times the federal estate tax exemption free from federal estate taxes
• With the introduction of portability of the estate tax exemption, married couples do not have to use AB Trust planning in order to take advantage of both spouses’ estate tax exemptions
Jessica and Josh
• Josh and Jessica are married and Josh dies in 2016, Josh uses $4.2 million of his $5.45 million federal estate tax exemption
• Jessica can elect to pick up Josh’s unused $1.25 million exemption and add it to her own estate tax exemption
• Jessica would then have a $6.7 million exemption
• This is assuming that Jessica has not used any of her estate tax exemption for lifetime gifts and makes the portability election
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More History
• Portability of the unified credit was first enacted for two years by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, effective January 1, 2011
• It was made permanent by the American Taxpayer Relief Act of 2012
• The Final regulations were in place as of June 2015
How to Make a Proper Portability Election
• In order for a surviving spouse to properly make the election to use the deceased spouse’s unused estate tax exemption, the surviving spouse must timely file IRS Form 706, United States Estate (and Generation‐Skipping Transfer) Tax Return
• Form 706 is due on or before nine months after the deceased spouse’s date of death
• However, an automatic six‐month extension can be requested by filing an IRS Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation‐Skipping Transfer) Taxes, on or before the due date for Form 706
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Portability Election
• The election is effective as of the decedent’s date of death, so the DSUE amount received by a surviving spouse may be applied to any transfer occurring after the decedent’s death
Irrevocable Election
• Once the election is made it is irrevocable
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Extended Statute of Limitations
• Normally the statute of limitations for a properly filed estate tax return is three years
• The IRS has three years from the initial filing deadline to challenge the estate tax return
• However, if the estate tax return includes an election to allow portability of the DSUE amount to the surviving spouse, then the time limit on when the IRS can review the first‐to‐die’s return is extended until the statute of limitations runs on the survivor’s estate (i.e., generally three years after the estate tax return is filed for the survivor’s estate)
Completing the Form 706
• The election must be complete and properly prepared
• There is no short‐form a Form 706 must be prepared
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Completing the Form 706
• The regulations provide that an estate tax return prepared in accordance with all applicable requirements is considered to be a “complete and properly prepared” return
• However, there is a special rule for smaller estates not otherwise required to file
• In these situations, executors do not have to report the values of certain assets that qualify for the marital or charitable deduction
• For those estates not otherwise subject to tax, the values of such gifts are irrelevant for estate tax purposes; note, however, that such values are, nonetheless, relevant for determining stepped‐up basis for income tax purposes
Marital Deduction
• Each estate is permitted to deduct the debts owed by the decedent at the time of his death and the costs of estate administration from the value of the estate before taxes are imposed
• For married persons, a third deduction called the "marital deduction" is also permitted
• This deduction allows all property passing to the surviving spouse, either outright or in certain trust arrangements, to pass free from federal estate tax
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Trust
• Generally, for a trust to qualify for the marital deduction and thus be exempt from federal estate tax, the surviving spouse must have almost complete control over the trust and its ultimate disposition
• A terminable interest does not qualify for the marital deduction– A terminable interest is one that ends at some specified time
– For example, a husband might leave his wife the use of a residence, but specify that the residence shall pass to the husband's children at the spouse's death
– The value of the residence is thus a terminable interest and does not qualify for the marital deduction
Qualified Terminable Interest Property
• There is an exception to the terminable interest rule for property left to a surviving spouse in trust that meets the so‐called QTIP rules
• QTIP stands for "Qualified Terminable Interest Property" • Thus, even though the property is left in a terminable
interest, if it qualifies under certain rules a marital deduction will be available with respect to that property
• Thus, under the QTIP rules, a trust may qualify for the marital deduction, even though the survivor's rights to the trust are restricted and the interests are terminable upon the surviving spouse's death
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QTIP
• In order to qualify as a QTIP trust, the surviving spouse must receive all of the income, and there must be a distribution of that income at least once a year
• No one else can be entitled to receive any of the trust property during the surviving spouse's lifetime
• At the time of the surviving spouse's death, the trust property will pass to persons named in the trust agreement, rather than as designated by the surviving spouse
• Thus, the ultimate disposition of property left in a QTIP trust is not subject to the surviving spouse's discretion, but instead will pass only to those persons named in the trust agreement
Form 706 Part 6
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DSUE
• The DSUE amount for a surviving spouse is equal to the lesser of :
– The basic exclusion amount or
– The excess of the basic exclusion amount of the last deceased spouse of the surviving spouse over
– Amounts on which gift taxes were paid are excluded from adjusted taxable gifts for the purpose of this computation
Deceased Spousal Unused Exclusion
• Reg. § 20.2010‐2(b)(1) requires that a decedent's DSUE be computed on the estate tax return
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IRS Role
• When a surviving spouse applies the DSUE amount to a lifetime gift or bequest at death, the IRS may examine any return of a predeceased spouse whose executor elected portability to verify the allowable DSUE amount
• The DSUE amount may be adjusted or eliminated as a result of the examination; however, the IRS may only make an assessment of additional tax on the return of the predeceased spouse within the applicable limitations period under § 6501
Special Rule Where Value of Certain Property Not Required to Be Reported on Form 706
• The regulations provide that executors of estates who are not otherwise required to file Form 706 under § 6018(a) do not have to report the value of certain property qualifying for the marital or charitable deduction
• For such property, the executor may estimate the value in good faith and with the due diligence to be afforded all assets includible in the gross estate
• The amount reported on Form 706 will correspond to a range of dollar values and will be included in the value of the gross estate shown on line 1 of Part 2‐Tax Computation
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Portability Election
• If you intend to elect portability of the DSUE amount, timely filing a complete Form 706 is all that is required
• Complete section B if any assets of the estate are being transferred to a qualified domestic trust and
• Complete section C of this Part to calculate the DSUE amount that will be transferred to the surviving spouse
Portability and Qualified Domestic Trusts
• A qualified domestic trust (QDOT) allows the estate of a decedent to bequeath property to surviving spouse who is not a citizen of the United States and still receive a marital deduction
• When property passes to a QDOT, estate tax is imposed under § 2056A as distributions are made from the trust
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Portability and Qualified Domestic Trusts
• When a QDOT is established and there is a DSUE amount, the executor of the decedent’s estate will determine a preliminary DSUE amount for the purpose of electing portability
• This amount will decrease as § 2056A distributions are made
• In estates with a QDOT, the DSUE amount generally may not be applied against tax arising from lifetime gifts because it will not be available to the surviving spouse until it is finally determined, usually upon the death of the surviving spouse or when the QDOT is terminated
Portability and Qualified Domestic Trusts
• If a surviving spouse who is not a citizen of the United States becomes a citizen and the § 2056A tax no longer applies to the assets of the QDOT, as of the date the surviving spouse becomes a U.S. citizen, the DSUE amount is considered final and is available for application by the surviving spouse
• Reg. §§ 20.2010‐2(c)(4), 20.2010‐3(c)(3), and 25.2505‐2(d)(3.
• Check the appropriate box in this section and review the instructions for Schedule M
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Last Deceased Spouse
• Only last deceased spouse’s DSUE amount is portable; however, there is a special rule when there were multiple spouses
• The general rule is that surviving spouse can use the DSUE amount of his/her last deceased spouse
• This will be an issue only if the survivor marries again
Multiple Spouses: Special Rule
• As part of the portability regulations, there is a rule that allows the possibility of using the DSUE amount of a deceased spouse, who is no longer the “last deceased spouse”, (because of re‐marriage of the surviving spouse)
• The survivor can only take advantage of the prior deceased spouse’s DSUE amount, if the survivor made lifetime gifts while the “prior deceased spouse” was the survivor’s “last deceased spouse”
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Reminder DSUE
• The law provides that the DSUE amount is the lesser of: – (1) the basic exclusion amount in effect in the year of the decedent’s death; or
– (2) the excess of the decedent’s applicable exclusion amount over the combination of the decedent’s (a) taxable estate, and (b) adjusted taxable gifts
• This somewhat complicated formula is generally the amount of one’s lifetime exclusion amount that the first spouse to die not use during life or at death
Example
• John and Dawn are married and are U.S. citizens
• In 2009 John made a lifetime taxable gift of $1 million to their only son, Chris
• Joh died in 2016
• Up until the time of his death, John’s “unused” lifetime exclusion is $4.45million (i.e., John’s lifetime exclusion amount of $5.45 million less the $1 million of taxable gifts)
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Calculating the DSUE
• In calculating the DSUE amount that “ports” to Dawn, you would have to determine how much of John’s unused lifetime exemption has been “used”, not only during John’s life, but also as a result of John’s death
• : Let’s continue the facts from Example 1, and • assume that Bill leaves his entire $5 million estate to • Mary. This gift to Mary qualifies for the unlimited marital • deduction, thus, at the time of Bill’s death, he would have • used none of his remaining “unused” lifetime exemption. • Therefore, Bill’s DSUE amount, which ports to Mary, will • be $4.34 million (i.e., Bill’s basic exclusion amount of • $5.34 million less the combination of any lifetime taxable • gifts ($1.0 million in this example) and any amounts used • at death ($0 in this case).
Calculating the DSUE
• John leaves his entire $5 million estate to Dawn
• This gift to Dawn qualifies for the unlimited marital deduction, thus, at the time of John’s death, he would have used none of his remaining “unused” lifetime exemption
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Calculating the DSUE
• John’s DSUE amount, which “ports” to Dawn will be $4.45 million (i.e., John’s basic exclusion amount of $5.45 million less the combination of any lifetime taxable gifts ($1 million) and any amounts used at death ($0 in this case)
Determining the Survivor's Lifetime Exemption
• Calculating the DSUE amount is only the first part of the analysis
• After the DSUE amount is determined, the survivor’s new lifetime exemption amount is then determined
• The survivor’s new lifetime exclusion amount is the combination of two amounts: – (1) the survivor’s basic exclusion amount; and
– (2) the ported DSUE amount called the “applicable exclusion amount”
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Formula
Applicable Exclusion Amount
DSUE Amount
Basic Exclusion Amount
Dawn’s “Applicable Exclusion Amount”
• Dawn chose to make no lifetime gifts prior to John’s death
• Immediately after John’s death, Dawn’s “applicable exclusion amount” is $9.90 million (i.e., the sum of John’s ported DSUE amount of $4.45 million and Dawn’s $5.45 basic exclusion amount)
• Dawn may use her applicable exclusion amount for future lifetime gifts as well as transfers at her death
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DSUEA and Lifetime Gifts
• The DSUEA can also be used by the surviving spouse in making lifetime gifts
• Therefore, a surviving spouse may be advised to make gifts using her own exclusion plus the DSUEA
• Although the surviving spouse’s exclusion is increased by inflation, the DSUEA is not
Dawn’s Gifts
• Dawn gifts $1 million to her only child, Chris
• Dawn’s gift will be applied against her DSUE amount first, reducing it to $4.45 million
• Dawn’s new applicable exclusion amount is $8.90 million, consisting of John’s ported DSUE and Dawn basic exclusion amount
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Dawn Dies
• If Dawn did not a gift to Chris, and later in the year (i.e., 2016) she dies leaving a $15 million estate to Chris
• The $5 million she inherited from John and her $10 million that she accumulated over her lifetime
• Dawn can shelter up to $9.90 million from estate taxes, thus, only $5.10 million would be subject to estate tax
Start with Line 9 B
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9a through 9d: Applicable Credit Amount (formerly Unified Credit Amount)
• The applicable credit amount is allowable credit against estate and gift taxes
• It is calculated by determining the tentative tax on the applicable exclusion amount which is the amount that can be transferred before an estate tax liability will be incurred
Line 9b
• The deceased spousal unused exclusion amount (DSUE)
• If the decedent had a spouse who died after December 31, 2010, whose estate did not use all of its applicable exclusion against gift or estate tax liability, a DSUE amount may be available for use by the decedent's estate
• If the predeceased spouse died in 2011, the DSUE amount was calculated and attached to his or her Form 706
• If the predeceased spouse died in 2012 or after, this amount is found in Part 6, Section C of the Form 706 filed by the estate of the decedent's predeceased spouse
• The amount to be entered on line 9b is calculated in Part 6, Section D
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DSUE Amount Portable to Decedent's Surviving Spouse
Section C of Form 706
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Opting Out of Portability
• An executor of a decedent’s estate may opt‐out by making an affirmative statement to opt‐out on the decedent’s timely filed estate tax return (or on an attachment to the return)
• If a timely return is filed and no affirmative opt‐out statement is made, a portability election will be deemed to be made
• Conversely, if the executor does not file a timely estate tax return no portability election will have been made
Opting Out of Portability
• Under Reg. § 20.2010‐2(a)(5), the executor of an estate of a nonresident decedent who was not a citizen of the United States at the time of death cannot make a portability election
• If an executor is appointed, qualified, and acting with the United States on behalf of the decedent’s estate, only that executor may make or opt out of a portability election
• If there is no executor, review Reg. §20.2010‐2(a)(6)(ii)
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Opting Out of Portability
• If you are filing Form 706 and do not wish to elect portability, then check the box indicated
• Do not complete sections B or C
Nonresident
• A nonresident surviving spouse who is not a citizen of the United States may not take into account the DSUE amount of a deceased spouse, except to the extent allowed by treaty with his or her country of citizenship
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Gifts
• Any unified credit that the decedent uses to reduce or eliminate gift tax paid on taxable gifts during life reduces the amount available for estate tax purposes, which is what gives the credit its “unified” character
Advantages of Portability
• It is a simple election
• Stepped‐Up Basis
• Fluctuations in the market as to value of assets – the DSUE amount is not reduced if the assets from the first decedent decline in value
• Lower estate exemption amounts especially if the state exemption amounts differ (smaller) than the federal exemption amount
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Disadvantages of Portability
• Doesn’t protect against volatility in legislation– Though the exclusion amounts are permanently indexed for inflation and the gift and estate tax
rates have been set, Congress could enact new legislation at any time to generate more tax revenue
– Assets that have been transferred to a surviving spouse via outright bequest—whether portability has been elected or not—will be subject to future changes in the estate tax law
• Adds to the taxable estate of the surviving spouse– When an estate passes directly to a surviving spouse, any future appreciation continues to grow in
the surviving spouse’s estate, creating a larger estate tax issue for that individual down the road
• Offers no asset protection• When an estate’s assets are passed directly to a surviving spouse, they’re
incorporated into the surviving spouse’s own assets– While this provides the surviving spouse with more control over those assets, it also means the
assets are subject to the survivor’s creditor claims and claims situations that may arise in blended families (such as by a future spouse of the surviving spouse, upon a future divorce, or by the children of a future spouse)
• Can get complicated when combined with state estate taxes– Some states have their own estate or inheritance tax system; the state exemption thresholds may
be lower than the federal exemption thresholds, or the state may disallow the portability provisions
– Depending on the state you reside in and states where you own property, the portability election may significantly impact your estate planning
Some Issues to Keep in Mind
• Portability is available only to married couples
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Things to Consider
• Age of the surviving spouse
– If the surviving spouse is young, there is more time for the estate to grow – an election may be wise
• Size of the survivor’s estate and potential for growth
• Will the survivor remarry?
• Potential of survivor inheriting substantial wealth
Things to Consider
• Potential of survivor winning the lottery
• Filing a Form 706 as a hedge against the unknown
• Fees required to be paid for the preparation of the Form 706
• Estate containing any hard‐to‐value assets or valuation discounts
• The executor may not want to make the election in this case because, if the election is made, the statute of limitations on the decedent’s Form 706 stays open until after the death of the surviving spouse
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State Estate Tax Considerations and DSUE
• The state estate tax ramifications of electing a federal DSUE are beyond the scope of this session
• A number of states have decoupled their exclusions from the federal exclusion
• Some states require that a marital deduction by way of a QTIP election for state estate tax purposes must be consistent with the marital deduction claimed on the federal return, even if the federal return is filed solely to make a portability election
State Estate Tax Considerations and DSUE
• If a state has decoupled from the federal exclusion and requires a consistent marital deduction QTIP election on the state estate tax return, there could be a state estate tax due on the death of the first spouse
• Therefore, the state ramifications of a portability election need to be considered before filing the federal return and making the election
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Cover Your Practice
• The client’s options available concerning the portability election, as well as his or her decision regarding the election, should be confirmed in writing
• Creating a written record signals to the client that the decision should be taken seriously and also protects the tax professional
Complete Picture
• A full picture of the assets should be obtained and presented
• Estimated estate tax or the remaining exemption based on the current asset values and the current state of the law
• Second is that same calculation (tax or remaining exemption) if a portability election is made
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Who Has the Power to Make the Election
• The only person with the power to make the portability election is the executor, which for estate tax purposes and for purposes of making the portability election is the court‐appointed personal representative
• If one has not been appointed, any person in actual or constructive possession of the decedent’s property is considered the executor
• In many cases, the surviving spouse is the executor• If not, you should be thinking about the potential
conflicts between the executor’s fiduciary duties and the executor’s interest in the estate as a beneficiary, and address any conflicts from the start of the representation
Missed Opportunity
• So what happens if the executor of the estate misses the due date for filing Form 706, United States Estate (and Generation‐Skipping Transfer) Tax Return, and therefore, does not make a timely portability election?
• Pursuant to Reg. §20.2010‐2(a)(1) and §301.9100‐3, the IRS has been quietly issuing private letter rulings since Rev. Proc. 2014‐18 expired
• In these rulings, the IRS has authorized extensions of time for estates to make late portability elections, while collecting a $9,800 fee for each ruling
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Please WelcomePhil Harris
• Professor, Agricultural and Applied Economics –University of Wisconsin‐Madison– J.D., University of Chicago, 1977– M.A., Economics, University of Chicago, 1975– B.S., Economics, Iowa State University, 1973
• His research program focuses on business and tax planning for agricultural producers
• The program includes information on the choice of entity for organizing a farm business and for transferring a farm business to the next generation
• Income, estate and gift tax consequences as well as non‐tax issues
Phil Harris
Phil Harris CALT Speaker
• September 9, 2016 Farm Tax Seminar
• The session will also be available via webinar
• Instructor – Farm and Urban Tax School
• November 21 – 22 – Waterloo
• December 12 – 13 ‐ Ames
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September Farm Tax SchoolNavigating Changing Times
• September 8, 2016 to September 9, 2016, Ames, Iowa and Online• Attend any one day or both days, either in‐person or online! Company
discount for 3 or more individuals from the same employer!• Ag Law Seminar, September 8• Our Thursday seminar will offer practical, interesting information you can
immediately apply in your practice or ag‐related business. You’ll leave with forms and other tools to help you more efficiently serve your ag clients.
• Farm Tax Workshop, September 9• Our Friday seminar will be a comprehensive one‐day farm tax workshop
designed to equip tax practitioners with the tools they need to prepare farm income tax returns, from the simple to the complex.
• Online Registration: https://goo.gl/pdJTK5
Changes to the Iowa Farm and Urban Tax Schools
• It has been a season of change – this is good
• Our Fall and Winter Tax Schools are changing – this is good
• September 9, 2016 – Farm Tax Seminar
• All Farm issues All day
• For the winter tax schools, farm issues may come up but we will center on other issues important to your practice, including ethics for early bird attendees at some sessions
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Registration Fees
• Early Rate ‐ Registered on/by August 31– Attend in person or watch from your computer– Any one day: $200– Both days: $350– Company Discount: $10 discount per individual if 3 or more are
registered from the same employer ‐ this is available for either on‐site or online attendance
• Late Rate ‐ Registered after August 31– Attend in person or watch from your computer– Any one day: $220– Both days: $370– Company Discount: $10 discount per individual if 3 or more are
registered from the same employer ‐ this is available for either on‐site or online attendance
Continuing Education
• Ag Law Seminar (September 8)– Continuing Legal Education (CLEs) ‐ 7 hours (including one hour of ethics)
– Others Professional Education (CPEs) ‐ 7‐8 hours (including one hour of ethics)
• Farm Tax Workshop (September 9)– Continuing Legal Education (CLEs) ‐ 7 hours (including one hour of ethics)
– Others Professional Education (CPEs) ‐ 7‐8 hours (including one hour of ethics)
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Speakers
• Ag Law Seminar– Shannon Ferrell, Associate Professor, Agricultural Economics, Oklahoma State
University– Eldon McAfee, Shareholder, Brick Gentry P.C.– Erin Herbold‐Swalwell, Shareholder, Brick Gentry P.C.– Julia Vyskocil, Shareholder, Brick Gentry P.C.– Pat Dillon, Dillon Law P.C.– Professor Neil Hamilton, Director of Drake Law School Agricultural Law Center– John Baker, Iowa State’s Beginning Farmer Center Administrator– Jennifer Zwagerman, Associate Director of Drake Law School Agricultural Law
Center– Kristine Tidgren, Assistant Director for the Center for Agricultural Law &
Taxation
• Farm Tax Workshop– Philip E. Harris, JD, University of Wisconsin professor– Kristy Maitre, Tax Specialist with the Center for Agricultural Law & Taxation
Accommodations
• Quality Inn & Suites Starlite Village Conference Center
• 2601 East 13th Street, Ames, Iowa
• Discounted overnight rooms are available for $89.00 per night (for the dates of September 7, 8 and 9)
• Call the hotel at 515‐232‐9260 and mention you are attending the Iowa State University September Seminars
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Fall Tax Schools
• Though they are named the Farm and Urban Tax Schools the schools cover more than farm issues
• Common return issues for all kinds of returns are covered• All kinds of business entities• Problematic issues• Sometimes we even get into to issues that you many
encounter only once or twice a year or tax season• The Tax Schools are a blend of diverse topics of interest to
all tax professionals• This year: New instructors with diverse backgrounds• Your adventure awaits at Iowa State’s Center for
Agricultural Law and Taxation
Farm and Urban Tax Schools 2016
• November 2, 2016 to December 13, 2016 • 8 Locations in Iowa and Online Webinar• Save the Date for the 2016 Annual Farm and Urban Income Tax Schools• The program is intended for tax professionals and is designed to provide
up‐to‐date training on current tax law and regulations– November 2‐3: Maquoketa– November 7‐8: Red Oak– November 9‐10: Sheldon– November 14‐15: Mason City– November 17‐18: Ottumwa– November 21‐22: Waterloo– December 5‐6: Denison– December 12‐13: Ames and Live Webinar
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Summer Webinars
• Portability
• New Developments
• Tax Research with Limited Resources
• IRS Representation
• Start Up Costs
• ACA – 2 Years Later – Update for the 2017 Tax Season
Beginning Tax PreparersClass
• CALT is working on offering a basic class for NEW tax preparers this fall in October
• The week long webinar will cover the basics an individual needs to know such as:– Requirement to file– Dependents– Filing Status– Itemized deductions– Education Credits
• Other issues a first or second year preparer needs to know as well as a refresher for others who need to brush up on issues
• Next year we will tackle, EITC, Capital Gains and losses, Other Income Issues, Moving Expenses and Individual Retirement Plans
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The Scoop
• Throughout the filing season two Scoops will be held on Scoop Dates– 8:00 – 8:30 am Central time– 12:00 – 12:30 Central time
• This assists with accommodating our west coast practitioners
• The same information will be shared at both sessions• You have the option of registering for whatever
session suits your schedule• https://www.calt.iastate.edu/calendar‐node‐field‐
seminar‐date/month
Future Scoop Dates
• September 7, 2016
• October 5, 2016
• October 19, 2016
• November 16, 2016
• December 14, 2016
• http://www.calt.iastate.edu/calendar‐node‐field‐seminar‐date/month
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The CALT Staff
John D. Lawrence Interim DirectorAssociate Dean, College of Agriculture & Life Sciences Extension Programs and OutreachDirector, Agriculture & Natural Resources Extension132 Curtiss HallIowa State UniversityAmes, Iowa 50011‐1050
Kristine A. Tidgren
Assistant Director
E‐mail: [email protected]
Phone: (515) 294‐6365
Fax: (515) 294‐0700
The CALT Staff
Kristy S. MaitreTax SpecialistE‐mail: [email protected]: (515) 296‐3810Fax: (515) 294‐0700
Tiffany L. KayserProgram AdministratorE‐mail: [email protected]: (515) 294‐5217Fax: (515) 294‐0700