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	<title>ABC Taxes, Tips &#38; Tools &#187; General Individual</title>
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	<link>http://artandbusinessconsulting.com/blog</link>
	<description>Tax &#38; Other Information For Individuals &#38; Small Businesses - Call Us Before the IRS Calls You</description>
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		<title>Using an FSA to pay for OTC drugs?  Get a prescription</title>
		<link>http://artandbusinessconsulting.com/blog/2011/07/there-is-a-way-to-use-fsa-to-pay-for-over-the-counter-drugs/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/07/there-is-a-way-to-use-fsa-to-pay-for-over-the-counter-drugs/#comments</comments>
		<pubDate>Thu, 21 Jul 2011 18:38:51 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[Archer MSA]]></category>
		<category><![CDATA[distribution]]></category>
		<category><![CDATA[flexable spending account]]></category>
		<category><![CDATA[FSA]]></category>
		<category><![CDATA[health reimbursement arrangement]]></category>
		<category><![CDATA[health savings account]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[HSA]]></category>
		<category><![CDATA[medical savings account]]></category>
		<category><![CDATA[MSA]]></category>
		<category><![CDATA[OTC drugs]]></category>
		<category><![CDATA[OTC medicine]]></category>
		<category><![CDATA[over-the-counter drug]]></category>
		<category><![CDATA[over-the-counter medicine]]></category>
		<category><![CDATA[Patient Protection and Affordable Care Act]]></category>
		<category><![CDATA[prescribe]]></category>
		<category><![CDATA[prescription]]></category>
		<category><![CDATA[reimbursement]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=595</guid>
		<description><![CDATA[The key phrase here is "without a perscription."  If a taxpayer wants to use one of these accounts to pay for OTC medicine, they must have their doctor prescribe it to them, then the taxpayer must present the prescription to the pharmacist, drugstore, mail order or web-based vendor.  The pharmacist must assign the OTC drug a prescription number (Rx). ]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/07/there-is-a-way-to-use-fsa-to-pay-for-over-the-counter-drugs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>US Congress Will Punt-Legislative Update June 2011</title>
		<link>http://artandbusinessconsulting.com/blog/2011/06/us-congress-will-punt-legislative-update-june-2011/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/06/us-congress-will-punt-legislative-update-june-2011/#comments</comments>
		<pubDate>Fri, 17 Jun 2011 15:00:31 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[2011 Legislative update]]></category>
		<category><![CDATA[AMT]]></category>
		<category><![CDATA[AMT Exemption]]></category>
		<category><![CDATA[Energy Efficient Appliances Tax Credit]]></category>
		<category><![CDATA[expiring tax breaks]]></category>
		<category><![CDATA[FUTA Surtax]]></category>
		<category><![CDATA[leasehold improvement depreciation]]></category>
		<category><![CDATA[legislative update]]></category>
		<category><![CDATA[R&D Tax Credit]]></category>
		<category><![CDATA[R&E Tax Credit]]></category>
		<category><![CDATA[tax credits]]></category>
		<category><![CDATA[tax laws]]></category>
		<category><![CDATA[taxes]]></category>
		<category><![CDATA[US Congress]]></category>
		<category><![CDATA[Work Opportunity Tax Credit]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=617</guid>
		<description><![CDATA[Last year I spent a lot of time writing about how the US Congress had done nothing with respect to resolving tax issues.  Why is it important for Congress to pass tax law? It is very hard to do tax planning before the end of the year, when you do not know what taxes you have to [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/06/us-congress-will-punt-legislative-update-june-2011/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Make Sure Withholding Orders Come From Official Enforcement Agency</title>
		<link>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/#comments</comments>
		<pubDate>Tue, 24 Aug 2010 07:36:17 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[court ordered payments]]></category>
		<category><![CDATA[garnishments]]></category>
		<category><![CDATA[mail fraud]]></category>
		<category><![CDATA[official looking correspondence]]></category>
		<category><![CDATA[scam]]></category>
		<category><![CDATA[USPS v Child Support Services of Atlanta]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=250</guid>
		<description><![CDATA[Some scams rely on people not check official looking correspondence. You are probably familiar with phishing scams where one receives an email from Paypal, eBay, Bank, Credit Union, even the IRS, complete with logos and links saying your account is suspended or something similar until you complete an account review-clicking on the link in the [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/08/make-sure-withholding-orders-come-from-official-enforcement-agency/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>More Changes For AZ Taxpayers</title>
		<link>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/#comments</comments>
		<pubDate>Sat, 26 Jun 2010 02:33:04 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[2009]]></category>
		<category><![CDATA[2009 taxes]]></category>
		<category><![CDATA[Arizona]]></category>
		<category><![CDATA[AZ]]></category>
		<category><![CDATA[changes]]></category>
		<category><![CDATA[clearinghouse fee change]]></category>
		<category><![CDATA[DOI]]></category>
		<category><![CDATA[exempted unemployment income]]></category>
		<category><![CDATA[fiscal year]]></category>
		<category><![CDATA[garnishment]]></category>
		<category><![CDATA[Haiti charity deduction]]></category>
		<category><![CDATA[new vehicle sales tax deduction]]></category>
		<category><![CDATA[nonconformity]]></category>
		<category><![CDATA[OID]]></category>
		<category><![CDATA[payroll tax]]></category>
		<category><![CDATA[reacquisition of debt instrument]]></category>
		<category><![CDATA[sales tax]]></category>
		<category><![CDATA[special NOL carry back rules]]></category>
		<category><![CDATA[TPT]]></category>
		<category><![CDATA[TPT license fee increase]]></category>
		<category><![CDATA[TPT license renewal]]></category>
		<category><![CDATA[Transaction Privelege Tax]]></category>
		<category><![CDATA[US tax code]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=356</guid>
		<description><![CDATA[July 1 is the start of the Arizona State fiscal year which is why several changes are going into effect on that date.  AZ Withholding Tax Change: On July 1, 2010 an employer must withhold Arizona state income tax according to the new A4s, which they should have obtained from all of their employees prior [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/06/more-changes-for-az-taxpayers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Care Benefits On W2 Will Not Be Taxed</title>
		<link>http://artandbusinessconsulting.com/blog/2010/06/health-care-benefits-on-w2-will-not-be-taxed/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/06/health-care-benefits-on-w2-will-not-be-taxed/#comments</comments>
		<pubDate>Sat, 19 Jun 2010 06:46:31 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=340</guid>
		<description><![CDATA[Many people have heard of one of the provisions of the Patient Protection and Affordable Care Act is that their employers will be reporting the value of their employer-provided health care coverage on their W-2; that statement is true.  Congress apparently wanted employees to better appreciate what their employers spend on them.  Unfortunately there is [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/06/health-care-benefits-on-w2-will-not-be-taxed/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Individuals — Start Thinking About 2010 Taxes Now</title>
		<link>http://artandbusinessconsulting.com/blog/2010/05/individuals-start-thinking-about-2010-taxes-now/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/05/individuals-start-thinking-about-2010-taxes-now/#comments</comments>
		<pubDate>Fri, 07 May 2010 07:44:26 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[alternative energy]]></category>
		<category><![CDATA[american opportunity]]></category>
		<category><![CDATA[AMT]]></category>
		<category><![CDATA[earned income]]></category>
		<category><![CDATA[education]]></category>
		<category><![CDATA[electric drive vehicle]]></category>
		<category><![CDATA[energy]]></category>
		<category><![CDATA[estate tax]]></category>
		<category><![CDATA[exemption]]></category>
		<category><![CDATA[expired tax breaks]]></category>
		<category><![CDATA[first-time home buyer]]></category>
		<category><![CDATA[hybrid vehicle]]></category>
		<category><![CDATA[roth conversion]]></category>
		<category><![CDATA[standard deduction]]></category>
		<category><![CDATA[tax brackets]]></category>
		<category><![CDATA[Tax Credit]]></category>
		<category><![CDATA[tax planning]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=271</guid>
		<description><![CDATA[Did you get a huge tax refund this year?  Most people feel pretty good about that until they realize they gave the government an interest free loan of all that money they just got back.  If you received several thousand dollars back from the IRS this year, you may want to consider completing a new W-4 [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/05/individuals-start-thinking-about-2010-taxes-now/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Business Owners: How To Avoid Getting Audited</title>
		<link>http://artandbusinessconsulting.com/blog/2010/04/business-owners-how-to-avoid-getting-audited/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/04/business-owners-how-to-avoid-getting-audited/#comments</comments>
		<pubDate>Mon, 19 Apr 2010 04:05:10 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[7 tips]]></category>
		<category><![CDATA[accrual method]]></category>
		<category><![CDATA[avoid audit]]></category>
		<category><![CDATA[cash method]]></category>
		<category><![CDATA[co-mingle]]></category>
		<category><![CDATA[commingling]]></category>
		<category><![CDATA[employee]]></category>
		<category><![CDATA[hire an expert]]></category>
		<category><![CDATA[income matching]]></category>
		<category><![CDATA[independent contractor]]></category>
		<category><![CDATA[k-1]]></category>
		<category><![CDATA[k1]]></category>
		<category><![CDATA[omissions]]></category>
		<category><![CDATA[record keeping]]></category>
		<category><![CDATA[tax professional]]></category>
		<category><![CDATA[W2]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=262</guid>
		<description><![CDATA[Tax Audit.  Those two words strike fear in the hearts of many taxpayers. but as with many things an ounce of prevention is worth a pound of cure.  Here are 7 tips to avoid getting audited. 1. Keep good records — include details for income, expenses, debts and deductions and keep them for 7 years. [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/04/business-owners-how-to-avoid-getting-audited/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Health Care Reform, What Does It Mean To You?</title>
		<link>http://artandbusinessconsulting.com/blog/2010/03/health-care-reform-what-does-it-mean-to-you/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/03/health-care-reform-what-does-it-mean-to-you/#comments</comments>
		<pubDate>Thu, 25 Mar 2010 04:46:41 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[General Business]]></category>
		<category><![CDATA[General Individual]]></category>
		<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[1099 reporting]]></category>
		<category><![CDATA[2014]]></category>
		<category><![CDATA[FSA cap]]></category>
		<category><![CDATA[health care reform]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[immediate changes]]></category>
		<category><![CDATA[individual mandate]]></category>
		<category><![CDATA[large business mandate]]></category>
		<category><![CDATA[offsets]]></category>
		<category><![CDATA[small business health options programs]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=217</guid>
		<description><![CDATA[As I look over the information flooding in I realize, it doesn’t affect me much for the next  four years, except perhaps my insurance rates may go up and the threshold for itemized medical expenses is going to increase. I am currently shopping for health insurance and the prospects are grim. For the first time [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/03/health-care-reform-what-does-it-mean-to-you/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Traditional IRA to Roth Conversion in 2010</title>
		<link>http://artandbusinessconsulting.com/blog/2010/02/traditional-ira-to-roth-conversion-in-2010/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/02/traditional-ira-to-roth-conversion-in-2010/#comments</comments>
		<pubDate>Thu, 18 Feb 2010 19:56:16 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[cons]]></category>
		<category><![CDATA[conversion]]></category>
		<category><![CDATA[do-over]]></category>
		<category><![CDATA[pros]]></category>
		<category><![CDATA[recharacterization]]></category>
		<category><![CDATA[Roth IRA]]></category>
		<category><![CDATA[Traditional IRA]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=143</guid>
		<description><![CDATA[It is a special time for people considering converting their IRA into a Roth IRA. Why? Because the federal government is allowing taxpayers to split their tradition IRA into 2 parts and pay the tax on a Roth Conversion over 2 years And because the restrictions against high income taxpayers has been removed And because [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/02/traditional-ira-to-roth-conversion-in-2010/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Changes to Arizona’s Tax Credit For The Working Poor in 2010</title>
		<link>http://artandbusinessconsulting.com/blog/2010/02/changes-to-arizonas-tax-credit-for-the-working-poor-in-2010/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/02/changes-to-arizonas-tax-credit-for-the-working-poor-in-2010/#comments</comments>
		<pubDate>Wed, 03 Feb 2010 02:16:03 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Individual]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[2009]]></category>
		<category><![CDATA[2010]]></category>
		<category><![CDATA[Arizona]]></category>
		<category><![CDATA[arizona income tax forms]]></category>
		<category><![CDATA[change]]></category>
		<category><![CDATA[eligible charity]]></category>
		<category><![CDATA[Working Poor Tax Credit]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=147</guid>
		<description><![CDATA[Last year the AZ Tax Credit For The Working Poor got better as the so called base period restriction was removed. This year, the Arizona Department of Revenue (AZ DOR) is tasked with making sure all the charities on the list for this credit  meet the condition that 50% or more of every dollar donated [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2010/02/changes-to-arizonas-tax-credit-for-the-working-poor-in-2010/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
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