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	<title>ABC Taxes, Tips &#38; Tools &#187; Other Information</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>Go for the real tax thing, use an EA.</title>
		<link>http://artandbusinessconsulting.com/blog/2011/07/go-for-the-real-tax-thing-use-an-ea/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/07/go-for-the-real-tax-thing-use-an-ea/#comments</comments>
		<pubDate>Sat, 23 Jul 2011 15:00:32 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[Circular 230]]></category>
		<category><![CDATA[EA]]></category>
		<category><![CDATA[enrolled agent]]></category>
		<category><![CDATA[PTIN]]></category>
		<category><![CDATA[RTRP]]></category>
		<category><![CDATA[Tax Preparer]]></category>
		<category><![CDATA[tax professional]]></category>
		<category><![CDATA[Tax return preparation news]]></category>
		<category><![CDATA[tax specialist]]></category>
		<category><![CDATA[what is an EA]]></category>
		<category><![CDATA[What is an enrolled agent]]></category>
		<category><![CDATA[what is an RTRP]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=632</guid>
		<description><![CDATA[Anybody could wake up in the morning and decide to do
taxes for money. At the same time the government subjected Certified Public Accountants, Attorneys, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers were to strict regulation via Circular 230; licensed tax preparers could face severe penalties and lose their licenses for if convicted of certain kinds of crimes, if they did not file their taxes, if they gave marginal tax returns or gave bad advice. ]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/07/go-for-the-real-tax-thing-use-an-ea/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<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>
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		<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>1099-MISC For Dummies</title>
		<link>http://artandbusinessconsulting.com/blog/2011/06/1099-misc-for-dummies/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/06/1099-misc-for-dummies/#comments</comments>
		<pubDate>Fri, 17 Jun 2011 11:00:20 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Other Information]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[1099-MISC]]></category>
		<category><![CDATA[can I print blank 1099]]></category>
		<category><![CDATA[Form 1096]]></category>
		<category><![CDATA[Form W-9]]></category>
		<category><![CDATA[How do you get information for Form 1099]]></category>
		<category><![CDATA[How long do you keep 1099]]></category>
		<category><![CDATA[How long do you keep W9]]></category>
		<category><![CDATA[information return]]></category>
		<category><![CDATA[IRS penalties]]></category>
		<category><![CDATA[W9]]></category>
		<category><![CDATA[What happens if you don't file Form 1099]]></category>
		<category><![CDATA[Who do you issue Form 1099 to]]></category>
		<category><![CDATA[Who needs to file Form 1099]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=661</guid>
		<description><![CDATA[If you are in business and pay other people for services, Form 1099-MISC &#038; Form 1096 are probably "tax" Forms you should be filing. Why? Just like any other "tax" form there are penalties for not filing them. If you like living on the edge, and sneering at the tax man, you don't have to read any further, this post is not for you. However if just seeing a letter from the IRS gives you the cold sweats, read on.]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/06/1099-misc-for-dummies/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Expanded 1099-MISC Information Reporting Requirements Repealed</title>
		<link>http://artandbusinessconsulting.com/blog/2011/06/expanded-1099-misc-information-reporting-requirements-repealed/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/06/expanded-1099-misc-information-reporting-requirements-repealed/#comments</comments>
		<pubDate>Mon, 13 Jun 2011 01:07:07 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[1099 reporting]]></category>
		<category><![CDATA[1099-MISC]]></category>
		<category><![CDATA[1099-MISC information reporting requirements]]></category>
		<category><![CDATA[expanded 1099 information reporting]]></category>
		<category><![CDATA[increased 1099 reporting]]></category>
		<category><![CDATA[legislative update]]></category>
		<category><![CDATA[repeal]]></category>
		<category><![CDATA[who gets 1099]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=610</guid>
		<description><![CDATA[If you are involved in trade or business you should be cheering. On April 14, 2011 Pres­i­dent Obama signed the Com­pre­hen­sive 1099 Tax­payer Pro­tec­tion and Repay­ment of Exchange Sub­sidy Over­pay­ments Act of 2011 into law.  It repealed the expanded 1099 infor­ma­tion report­ing require­ments that were included in the Patient Pro­tec­tion and Afford­able Care Act. ]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/06/expanded-1099-misc-information-reporting-requirements-repealed/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Employer-sponsored health coverage reporting-Interim IRS Guidance</title>
		<link>http://artandbusinessconsulting.com/blog/2011/05/employer-sponsored-health-coverage-reporting-interim-irs-guidance/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/05/employer-sponsored-health-coverage-reporting-interim-irs-guidance/#comments</comments>
		<pubDate>Wed, 11 May 2011 00:01:21 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Other Information]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=607</guid>
		<description><![CDATA[The Internal Revenue Service has delayed mandatory reporting of employer-sponsored health coverage information on employee Forms W-2 for smaller businesses. Prior guidance indicated that reporting would have been optional for all employers on 2011 Forms W-2. Interim guidance states:]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/05/employer-sponsored-health-coverage-reporting-interim-irs-guidance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Get socked with a big tax penalty in one easy lesson</title>
		<link>http://artandbusinessconsulting.com/blog/2011/01/get-socked-with-a-big-tax-penalty-in-one-easy-lesson/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/01/get-socked-with-a-big-tax-penalty-in-one-easy-lesson/#comments</comments>
		<pubDate>Mon, 31 Jan 2011 07:46:23 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[General Business]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[badges of fraud]]></category>
		<category><![CDATA[books]]></category>
		<category><![CDATA[Daoud v commissioner]]></category>
		<category><![CDATA[deductions denied]]></category>
		<category><![CDATA[denied deductions]]></category>
		<category><![CDATA[estimated tax]]></category>
		<category><![CDATA[failure to pay estimated tax]]></category>
		<category><![CDATA[fraud penalty]]></category>
		<category><![CDATA[how NOT to conduct business]]></category>
		<category><![CDATA[inadequate record keeping]]></category>
		<category><![CDATA[insubstantiated expenses]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[receipts]]></category>
		<category><![CDATA[record keeping]]></category>
		<category><![CDATA[tax court case]]></category>
		<category><![CDATA[tax penalty]]></category>
		<category><![CDATA[taxpayer]]></category>
		<category><![CDATA[understatement of income]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=567</guid>
		<description><![CDATA[You wanna get socked with a tax penalty in addition to paying extra taxes?  Its easy.  Just don't keep any records.  As a recent tax court case reveals you not only could get your deductions denied, but also have the fraud penalty imposed. ]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/01/get-socked-with-a-big-tax-penalty-in-one-easy-lesson/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>February 14, 2011 — IRS Accepting 1040 Schedule A e-file</title>
		<link>http://artandbusinessconsulting.com/blog/2011/01/february-14-2011-irs-accepting-1040-schedule-a-e-file/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/01/february-14-2011-irs-accepting-1040-schedule-a-e-file/#comments</comments>
		<pubDate>Thu, 20 Jan 2011 22:42:11 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[2010 income taxes]]></category>
		<category><![CDATA[2011]]></category>
		<category><![CDATA[2011 tax filing season]]></category>
		<category><![CDATA[e-file]]></category>
		<category><![CDATA[e-file delay]]></category>
		<category><![CDATA[educator expense]]></category>
		<category><![CDATA[february 14]]></category>
		<category><![CDATA[income taxes]]></category>
		<category><![CDATA[individual taxes]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[RAL]]></category>
		<category><![CDATA[refund anticipation loan]]></category>
		<category><![CDATA[schedule A]]></category>
		<category><![CDATA[taxes]]></category>
		<category><![CDATA[tuition & fees]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=557</guid>
		<description><![CDATA[In the last blog, we mentioned that for many tax filers, the IRS was delaying e-file acceptance; it will not process certain kinds of tax returns until their system has been modified to incorporated tax law changes passed very near the end of 2010.  The IRS has announced it will be accepting &#38; begin processing [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/01/february-14-2011-irs-accepting-1040-schedule-a-e-file/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Users deleted, please recreate user IDs</title>
		<link>http://artandbusinessconsulting.com/blog/2011/01/users-deleted-please-recreate-user-ids/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/01/users-deleted-please-recreate-user-ids/#comments</comments>
		<pubDate>Tue, 04 Jan 2011 21:27:09 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Other Information]]></category>
		<category><![CDATA[captcha]]></category>
		<category><![CDATA[deleted users]]></category>
		<category><![CDATA[robots]]></category>
		<category><![CDATA[site management]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=542</guid>
		<description><![CDATA[Most of the users of this blog have been deleted.  The *vast* majority of posted replies were from bots selling things ranging from “Gucci” bags, stock tips, and porn, to who knows what as they were in Cyrillic or Chinese. In general these comments did not offer content in response to the posts they replied to.  We [...]]]></description>
		<wfw:commentRss>http://artandbusinessconsulting.com/blog/2011/01/users-deleted-please-recreate-user-ids/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Time-off For Voting — Rules For All 50 States</title>
		<link>http://artandbusinessconsulting.com/blog/2010/10/time-off-for-voting-rules-for-all-50-states/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/10/time-off-for-voting-rules-for-all-50-states/#comments</comments>
		<pubDate>Fri, 29 Oct 2010 21:49:00 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[HR Info]]></category>
		<category><![CDATA[Other Information]]></category>
		<category><![CDATA[All 50 States]]></category>
		<category><![CDATA[employer laws]]></category>
		<category><![CDATA[employer rules]]></category>
		<category><![CDATA[State by State]]></category>
		<category><![CDATA[Voting leave laws]]></category>
		<category><![CDATA[Voting leave rules]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=503</guid>
		<description><![CDATA[This article comes from Source TheHRSpecialist.com and was dated 10/26/2010.  Normally this list is part of their premium content, but they “unlocked” it for a short period of time.  Art &#38; Business Consulting LLC  (we, our) is not affiliated with TheHRSpecialist.com (they, them, their) nor are we specifically endorsing TheHRSpecialist.com, but we are crediting them as the [...]]]></description>
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