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James Lewis Don’t you just love retroactive tax law changes? If you are like us, the people in the legislature made an already challenging tax season that much more strenuous. It created a good deal of concern and apprehension among our clients, not to mention preparers. It is my personal opinion that MAPA and each of us individually, should contact our legislators to advise that this type of policy should not happen again. So, that is off my chest. Other than that, Mrs. Lincoln, how did you like the play? I hope all of you had a good tax season. Now, it’s time for the thorough office cleaning. We have learned that John Iacono will no longer be providing those insightful ethics articles for the MAPAN. On behalf of all of us, thanks to John for his excellent work. e MAPA board is meeting in May for our annual strategic planning session along with a board meeting. We will discuss priorities for your Organization. However, this is never the final word; if you have thoughts or ideas as to the direction MAPA should go or what we should do differently, please contact me or a Board member. We certainly welcome input from the members. Now might be the time to plan for your upcoming continuing education. MAPA offers some outstanding opportunities in a number of areas. e Gear-Up tax courses are great, but consider some of the many other opportunities that are being offered as well. at is another area that we are striving to always improve, so again, your suggestions are welcome. A good way to get involved and have fun is to attend the MAPA convention, taking place at Treasure Island this year. Also be alert for the regional meetings that have much to offer. Who knows, maybe we can get a day off. Jim Lewis, CPA, MAPA President “e Minnesota Association of Public Accountants seeks to help the independent practitioner attain the highest level of proficiency by providing its members with education, resources, and representation.” Excerpt from MAPA’s Mission Statement Volume 54- No. 7 A Publication of the Minnesota Association of Public Accountants May 2014 e MAPAN Informing members about accounting, tax, and technology issues In This Issue Calendar ......................................................... 11 Executive Director Report ............................. 2 In is Corner ................................................. 7 IRS Liaison Report.......................................... 8 IRS News & Views .......................................... 8 MAPA Committee Chairs............................ 12 MAPA Regional Directors ........................... 11 NSA State Director Report ............................ 6 President’s Message ......................................... 1 Quality Review ................................................ 5 Social Security News .................................... 10 Social Security Q&A....................................... 9 Spotlight On ... Dale K. Koglin ..................... 4 MAPA Officers President James V Lewis, CPA (651) 437-3356 jvlewis@ lewiskisch.com First Vice President Erin Nebben, EA (763) 263-3300 [email protected] Second Vice President David E Engelking, CPA (651) 464-3231 [email protected] Secretary Stephanie Johnson, RAP (651) 772-2202 [email protected] Treasurer Virginia Bruns, CPA, EA, ABA, ATP, ATA, ARA (763) 263-3300 [email protected] Past President Darrel D Terning, CPA, EA (320) 583-7288 [email protected] Second Past President Kristi L Seifert, CPA (651) 773-7545 [email protected] MAPA Executive Offices 1000 Westgate Drive Suite 252 Saint Paul, MN 55114 (651) 290-6289 (800) 501-4521 (MN only) Fax (651) 290-2266 Website: www.mapa-mn.com The MAPAN e MAPAN is the official publication of MAPA. e MAPAN is published eight times annually. All articles must be submitted to the MAPA Office by the 15th of the month to be included in the following month’s publication. Submit all articles and letters to the Editor: Sherry B Gunelson c/o MAPA 1000 Westgate Drive Suite 252 Saint Paul, MN 55114 [email protected] President’s Message Upcoming Seminars May 29 Retirement Advisors Program Series #1: Government Entitlement Programs, Insurance, Basic Estate Planning and Retirement Issues, Spring Hill Suites, Bloomington June 4-5 GearUp Accounting, Ramada, Bloomington 22-24 MAPA Convention, Treasure Island 23 GearUp Health Care Reform, Treasure Island MAPA Minnesota Association of Public Accountants See the full 2014 schedule on page 11

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Page 1: Minnesota Association of Public Accountantsmapa-mn.com/wp-content/uploads/2018/03/MAPAN-May-2014.pdf · (651) 773-7545 seifertk@msn.com MAPA Executive Offices 1000 Westgate Drive

James Lewis

Don’t you just love retroactive tax law changes? If you are like us, the people in the legislature made an already challenging tax season that much more strenuous. It created a good deal of concern and apprehension among our clients, not to mention preparers. It is my personal opinion that MAPA and each of us individually, should contact our legislators to advise that this type of policy should not happen again. So, that is off my chest.

Other than that, Mrs. Lincoln, how did you like the play? I hope all of you had a good tax season. Now, it’s time for the thorough office cleaning.

We have learned that John Iacono will no longer be providing those insightful ethics articles for the MAPAN. On behalf of all of us, thanks to John for his excellent work.

The MAPA board is meeting in May for our annual strategic planning session along with a board meeting. We will discuss priorities for your Organization. However, this is never the final word; if you have thoughts or ideas as to the direction MAPA should go or what we should do differently, please contact me or a Board member. We certainly welcome input from the members.

Now might be the time to plan for your upcoming continuing education. MAPA offers some outstanding opportunities in a number of areas. The Gear-Up tax courses are great, but consider some of the many other opportunities that are being offered as well. That is another area that we are striving to always improve, so again, your suggestions are welcome.

A good way to get involved and have fun is to attend the MAPA convention, taking place at Treasure Island this year. Also be alert for the regional meetings that have much to offer. Who knows, maybe we can get a day off.

Jim Lewis, CPA, MAPA President

“The Minnesota Association of Public Accountants seeks to help the independent practitioner attain the highest level of

proficiency by providing its members with education, resources, and representation.”

Excerpt from MAPA’s Mission Statement

Volume 54- No. 7 A Publication of the Minnesota Association of Public Accountants May 2014

The

MAPANInforming members about accounting, tax, and technology issues

In This Issue Calendar .........................................................11 Executive Director Report ............................. 2 In This Corner ................................................. 7 IRS Liaison Report .......................................... 8 IRS News & Views .......................................... 8 MAPA Committee Chairs............................12 MAPA Regional Directors ...........................11 NSA State Director Report ............................ 6 President’s Message ......................................... 1 Quality Review ................................................ 5 Social Security News ....................................10 Social Security Q&A ....................................... 9 Spotlight On ... Dale K. Koglin ..................... 4

MAPA Officers

President . . . . . . . . . . . . . . . . . . . . . . . . . . James V . Lewis, CPA (651) 437-3356

jvlewis@ lewiskisch.com

First Vice President . . . . . . . . . . . . . . . . . . . . Erin Nebben, EA(763) 263-3300

[email protected]

Second Vice President . . . . . . . . . . . David E . Engelking, CPA(651) 464-3231

[email protected]

Secretary . . . . . . . . . . . . . . . . . . . . . . Stephanie Johnson, RAP(651) 772-2202

[email protected]

Treasurer . .Virginia Bruns, CPA, EA, ABA, ATP, ATA, ARA(763) 263-3300

[email protected]

Past President . . . . . . . . . . . . . . . Darrel D . Terning, CPA, EA(320) 583-7288

[email protected]

Second Past President . . . . . . . . . . . . . . Kristi L . Seifert, CPA(651) 773-7545

[email protected]

MAPA Executive Offices1000 Westgate Drive Suite 252Saint Paul, MN 55114(651) 290-6289 (800) 501-4521 (MN only)Fax (651) 290-2266Website: www.mapa-mn.com

The MAPANThe MAPAN is the official publication of MAPA. The MAPAN is published eight times annually. All articles must be submitted to the MAPA Office by the 15th of the month to be included in the following month’s publication. Submit all articles and letters to the Editor:

Sherry B . Gunelson c/o MAPA1000 Westgate Drive Suite 252

Saint Paul, MN [email protected]

President’s Message

Upcoming SeminarsMay

29 Retirement Advisors Program Series #1: Government Entitlement Programs, Insurance, Basic Estate Planning and Retirement Issues, Spring Hill Suites, Bloomington

June 4-5 GearUp Accounting, Ramada, Bloomington 22-24 MAPA Convention, Treasure Island 23 GearUp Health Care Reform, Treasure Island

MAPAMinnesota Association of Public Accountants

See the full 2014 schedule on page 11

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Vol 54 NO. 7, May 2014PAGE 2 The MAPAN

Legislative SessionWelcome back to MAPA. I hope you all had a successful tax season. While you were preparing tax returns, a variety of activities were taking place. Here are some of the highlights.

State Board of Accountancy (SBOA) NewsThe SBOA rule package has completed all steps in the long approval process. Most recently, the entire package was reviewed by an administrative law judge. The judge did not see any problems with the package. The new rules became effective April 28.

SBOA board member Sharon Jensen was just appointed to another term on the Board. Board members are appointed by the governor to four-year terms. If you are interested in serving on the Board, please complete the Open Appointments Application from the Secretary of State’s website and submit it. You can contact the Board office with questions. In January 2015 there will be two open CPA positions and two public member positions. Applications can be completed and submitted anytime.

There will also be two openings on the SBOA Quality Review Oversight Committee (QROC) Committee. Contact SBOA Executive Director Doreen Frost if you are interested or to learn more.

Legislative UpdatesGovernor Mark Dayton gave the annual State of the State address April 30. He highlighted areas of progress, pointed out where improvement is needed, and proposed possible solutions, focusing on the economy, education, and transportation. The governor pointed to Minnesota’s economic growth (fifth-fastest in the country), citing partnerships between businesses, the state and local governments as being largely responsible for the progress. Investments by the state to programs such as the Department of Employment & Economic Development have created 550 jobs since January. He foresees continued job growth, also calling for expansion of the state’s Angel Tax Credit Program which aids new businesses.

The governor highlighted transportation funding and an overhaul of student-testing requirements as priorities for the 2015 legislative session. Recently, it has been realized that many improvements are needed on roads, bridges, highways and transit systems. Gov. Dayton also urged lawmakers to pass a $1.2 billion bonding bill, which will be used to fund many projects around the state, by the end of this session.

Omnibus Supplemental Budget and Omnibus Tax Bill UpdateThe conference committee on HF 3172 (Omnibus Supplemental Budget)

recently announced an agreement on a target for the supplemental omnibus budget bill. The target budget for the remainder of the current biennium is $293 million. The projected impact on the next biennium (also known as the tails) is $883.5 million. The target is a compromise between the House, Senate and Gov. Dayton’s positions. The governor’s budget request totals $162 million; the House is at $323 million while the Senate is at $210 million. However, recently Gov. Dayton indicated he was willing to increase his budget level by an additional $100 million. In addition to the target for the budget bill, legislators received targets for the second tax bill and the capital investment (bonding) bill. For fiscal year 2014-15, there is a $103 million target for the tax bill and a $119 million target for FY 16-17. The cash target is $200 million for the bonding bill; the governor and legislators are putting together plans to fund additional projects through the issuance of bonds. The conference committee met on Saturday, May 3, and worked through a large portion of the differences between the House and Senate on HF 3167. The committee chairs were hopeful that they could wrap up a majority of their work soon and leave the bill open for any last minute issues that may arise in the next week or two. Historically, the tax bill is one of the last ones to close for that reason. Provisions of Interest to MAPAWe have been following two key provisions that in the tax bill:• Senate Version: Article 3-Sec. 8. Factors in determining domicile.

Requires that the commissioner or a court shall not consider the location of an individual’s attorneys, CPAs, or financial advisors when making a determination of the individual’s abode for purposes of the definition of “resident.” Effective the day following final enactment.

• Senate Version: Article 3-Sec. 15. Reciprocity. Modifies the requirements for the commissioner to enter into an income tax reciprocity agreement with Wisconsin. Requires that the state with a net revenue loss must receive the amount of that loss by the other state. If an agreement is entered into before October 1, 2014, then the amount received by Minnesota must be at least the net revenue loss minus $1,000,000. The $1,000,000 amount must not be subtracted from the payment if an agreement is reached after September 30, 2014. Defines “net revenue loss.” Effective the day following final enactment.

On May 3, the Senate discussed the first bullet point. The House was not as interested as the Senate in including this portion in the bill right now. It is possible that they could come back and adopt it before the committee finishes the bill. However, much of the discussion on the matter — along with Commissioner Frans’ input — led members to the conclusion that ongoing discussions over the summer and into next session with all of the stakeholders might be the best way to address this

Executive Director ReportEric Ewald, CAE

Eric Ewald

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The MAPANVol 54 NO. 7, May 2014 PAGE 3

issue. We will see if it gets added, but for now it looks like it will not be included in the final draft. The conference committee also discussed the reciprocity issue recently. Members all agreed that something needs to be done but they are unsure if the results they want are achievable. Commissioner Frans noted that Wisconsin has not been as open to the idea and the State of Minnesota has had no luck in collecting the money owed. The conference committee said they would come back to this discussion later.

Membership RenewalsMember renewal packets were recently mailed. Within them is a “Committee Interest Form” — I encourage you to give this some thought. Participating in the work of a committee will help you and your staff members develop leadership skills that will serve well in your work. You will be networking and “in the know” regarding what is going on in the profession. You will become appreciated as a leader. That can set you up for future growth in the association—or other leadership opportunities. Also, and significantly, this is a volunteer-led organization and it must have volunteers to thrive! Yes, there is staff that supports the organization, but the leadership needs to come from the professional community of good accountants like you. I encourage you to get involved! You, your company, MAPA and the profession will all benefit.

NSA News AlertI recently received this news alert from NSA. Those of you who are NSA members may have seen it, but it came toward the end of the season so who knows… The regulation of paid tax preparers has been a hot topic over the last couple years and I thought I would include the following as it contains some very recent (and interesting) developments.

IRS Asks Senate for Authority to Regulate Tax Return PreparersIRS Commissioner John Koskinen has asked the Senate Finance Committee to quickly enact a proposal in the president’s fiscal year 2015 budget giving the IRS authority to regulate tax preparers. Koskinen, speaking at an April 8 hearing before the Committee, said legislation would allow the IRS to go forward with mandatory testing and continuing education requirements following a key court decision in Loving v. IRS. Readers will recall that the Loving decision held that the IRS lacked the statutory authority to impose those requirements in the IRS tax preparer oversight program it had begun in 2009.

Panelists from the private sector, academia, and government oversight bodies mostly agreed with the call for IRS authority to regulate paid preparers.

Janis Salisbury, chair of the Oregon Board of Tax Practitioners, noted that her state has long filled the preparer regulation gap left by the IRS and Congress. For 40 years, Oregon has required anyone not already licensed as an attorney or CPA to obtain a state license to prepare tax returns, Salisbury explained. Licensees must pass a state administered

exam on both federal and state tax law and take at least 30 hours per year of continuing education. As a result, the GAO has found Oregon’s tax returns to be 72 percent more accurate than comparable returns filed anywhere else, Salisbury said.

Salisbury’s written testimony noted that IRS’s Registered Tax Return Program invalidated by the Loving decision did not recognize Oregon’s efforts in this area. Oregon preparers who had already taken and passed Oregon’s test would nonetheless have been required to take the IRS minimum competency test, for no apparent good reason, according to Salisbury.

In her testimony, Salisbury supported the notion that the IRS be given the statutory authority to regulate tax return preparers and to require individuals to demonstrate competency in the preparation of tax returns and satisfy continuing education requirements. However, she also said that the legislation should provide that competency may be demonstrated by a written examination approved by a state board of accountancy or board of law examiners, a state entity such as the Oregon Board of Tax Practitioners, or by the IRS. The passage of an examination recognized by a state, such as Oregon, to show competency in tax return preparation must be considered to demonstrate tax competency for federal tax return preparers in order to recognize efforts that have been undertaken at the state level and to avoid duplicate and unnecessary testing.

NSA strongly believes that the IRS is clearly not the only entity capable of testing for minimum competency or even competency. Accordingly, we support Salisbury’s testimony.

During the hearing, the Government Accountability Office announced the release of a report, “Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors” (GAO-14-467T), finding that only 2 of 19 preparers surveyed in an undercover study calculated the correct refund amount—the remainder gave the undercover taxpayer anywhere from $52 less than the correct amount to $3,718 more. Preparer-filed returns showed an error rate of 60 percent, while self-prepared returns showed a 50 percent error rate, according to James R. McTigue Jr., GAO director of tax issues.

William Cobb, president and CEO of H&R Block, urged Congress to set minimum standards for tax return preparers and fraud prevention measures across all classes of return preparers. “Consumers need an objective way to know that the person they turn to for one of the biggest financial transactions of their year is competent and meets standards necessary to accurately prepare tax returns,” he said. Taxpayers polled nationally by H&R Block agree by a proportion of nine-to-one in favor of minimum training standards, he said. Cobb also proposed that Congress close gaps in due diligence for the earned income tax credit. Those gaps, he said, allow the 40 percent of

Executive Director Report, continued from page 2

Executive Director Report, continued on page 5

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The MAPAN Vol 54 NO. 7, May 2014PAGE 4

Spotlight on … Dale K. Koglin

Q . How did you decide to be an accountant, and what do you like best about being an accountant?A . After my high school graduation in 1952, I enrolled at Duluth Business University, majoring in accounting and languages. At the time, my goal was to become an interpreter, either on the Mexican border or the Canadian border. While I was in college, I received a notice from the U.S. Army that I was being drafted. I was honorably discharged from service in 1959, and I returned to my accounting practice and enrolled in classes at the University of Minnesota to continue pursuing my accounting degree. After working for two other tax firms, I was working in Litchfield with a technician installing a main frame computer. He informed me that his father, who had an income tax business, had recently passed away and that his mother wanted to sell the business in Pease, MN. I made the decision to go to Pease to negotiate the purchase of the income tax business. From this point on, I learned the complexities in preparing income tax returns for farmers, and was getting clients from surrounding areas as well.

For me, the best part of being an accountant is to listen to the client’s needs, being compassionate, suggesting tax savings ideas, helping them solve other income tax related issues, and trying to answer their questions on their future financial planning. Also, I have increasingly gained more insight and knowledge on numerous types of occupations!

Q . Tell us about your accounting firm . How long have you been in business and how has your firm changed over the years?A . After being Dale K. Koglin Accounting for many years, Wayne L. Hicks, from Superior, WI, joined my practice and together we bought a brick historical structure built in 1906. Originally, it was a trading post, bank and post office, with hitching rings on the side of the building to tie up horses. The business name changed to D&W Accounting. Later, when MAPA changed its rules, our business name became Dale K. Koglin & Wayne L. Hicks Accounting. Wayne passed away on May 10, 2007. My firm name then changed to Dale K. Koglin Accounting.

As of April 1, 2014, I will have been in the accounting business for 58 years and I’m still coping with the everyday accounting challenges.

Q . How long have you been involved with MAPA? Do you have a favorite MAPA seminar or event? A . In have been a MAPA member since November of 1981.

The one annual seminar I look forward to the most is the GearUp 1040, usually held in November at the Holiday Inn in St. Cloud. However, I believe the annual MAPA Conventions have more valuable networking time. Reason being, there is more time to converse with other attendees on a one-to-one basis. At the same time, problems and concerns are brought up and members are more than willing to share input on getting them solved.

Q . Tell us about your family . A . I was married in 1962 in Duluth, MN. We have four children, two boys and two girls. Our oldest daughter passed away shortly after high school due to kidney failure, and our oldest son, who served in the armed forces in Vietnam, is living with developmental medical problems from exposure to Agent Orange. Our other two children have both married, and live in the Litchfield area. My wife passed away several years ago.

Q . What are your hobbies?A . For years, I have collected coins. My collection includes all the years of the Lincoln pennies, dating back to year 1909 with the exception being the rare 1909 with the mint mark of “D” and “VDB.” I do have two of the rare 1909 “D” coins and more than 100 Indian Head pennies. My collection also includes standing liberty head silver dollars, morgan head silver dollars, all of the state quarters that have been issued to date, 2-cent coins, 3 cent coins, half dimes, numerous coins with various mint marks such as 50¢ pieces, quarters, dimes and nickels, many being quite rare.

Secondly, I collect postage stamps, represented by all countries.

My third hobby would be fishing, where I sit on a boat from early dawn to sunset and adore the beautiful landscape while listening to different sounds of nature. Catching a few fish just adds to the excitement.

Q . What would you tell a student who is majoring in accounting about the value of being a member of an organization such as MAPA?A . My employee is a student majoring in accounting and will have been employed by me for two years this June. With my encouragement, he has joined several organizations for support. With help from these organizations, accounting students can easily proceed with the difficulties associated with courses required in obtaining their accounting degree.

Q . What do you see as the biggest challenges for accountants going forward?A . The biggest challenge, no doubt, is the lightning speed in changes in technology, with the pace of IRS regulations the second biggest challenge. The IRS has now literally forced accountants to become their auditors.

Q . What do you think MAPA could do differently, or better, to serve you and your peers as your professional organization?A . MAPA is doing an excellent job. It’s not MAPA, but the members who need to get more involved in the various committees of the organization and heavily promote MAPA to future members. Only then can MAPA serve all of us better.

MAPA Member

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The MAPANVol 54 NO. 7, May 2014 PAGE 5

MAPA Quality ReviewBy Mark Hemerick, MAPA Quality Review Committee

While performing engagement reviews for a number of smaller firms, I have become aware of some misconceptions about AICPA Ethics Interpretation 101-3 relating to nonattest services that still remain.

Some firms performing nonattest services have performed all of the procedures necessary to be independent in the attest services that they perform, yet these firms have stated that they are not independent in their accountant’s reports.

Nonattest services include bookkeeping, payroll services, tax preparation services, preparation of financial statements, etc. When these nonattest services are performed in conjunction with attest services such as compilations and reviews that your firm performs, certain additional procedures must be performed so that the firm’s independence is not considered impaired.

1. Before performing nonattest services, accountants should establish and document in writing their understanding with clients regarding the following:

a. Objectives of the engagement,b. Services to be rendered,c. Client’s acceptance of responsibilities,d. Accountant’s responsibilities, ande. Any limitations of the engagement.

2. Clients must agree to perform the following functions in connection with the engagement to perform nonattest services:

a. Make all management decisions and perform all management functions;

b. Designate a competent employee, preferably in senior management, to oversee the services;

c. Evaluate the adequacy and results of services;d. Accept responsibility for the results of the services; ande. Establish and maintain internal controls, including

monitoring ongoing activities.

3. The accountant must assess the competency of the client or the client’s designated employee and be satisfied with their understanding to oversee the nonattest services.

4. The accountant must determine that these requirements for Interpretation 101-3 have been satisfied.

5. Documentation is necessary for:

a. Understanding with client of nonattest services to be performed . (Engagement Letter, Internal Memo, etc.)

b. Understanding with client of nonattest services performed and their acceptance. (Management Representation Letter, Internal Memo, etc.)

c. Assessment of client’s competence or willingness to fulfill their responsibilities or designate a competent employee. (Memorandum)

6. Example language to be included in engagement letter, management representation letter, etc., of attest engagements: In order for us to remain independent, you agree to perform all of the following functions in connection with other services we provide which may include tax preparation, bookkeeping, payroll preparation or similar non-attest functions:

• Make all management decisions,• Designate a competent employee to oversee the services,• Evaluate the adequacy and results of the services performed,• Accept responsibility for the results of the services, and• Establish and maintain internal controls, including monitoring

ongoing activities.

7. Effective for 12/31/04 attest engagements and thereafter.

By meeting these requirements for AICPA Ethics Interpretation 101-3, your firm should consider itself independent in its compilation and review engagements.

taxpayers who file on their own or with the help of software to claim the EITC and other refundable credits without the same documentation that enrolled preparers must submit to substantiate the taxpayer’s eligibility. “With an EITC improper payment rate persisting at 20 percent or higher, this is an obvious opportunity that can and should be seized immediately,” he said.

Also, Cobb said, the IRS should set standards for tax return preparation software to ferret out preparers who use the computer applications to sidestep documentation requirements for refundable credits.

Executive Director Report, continued from page 3

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The MAPAN Vol 54 NO. 7, May 2014PAGE 6

National Society of Accountants (NSA) State Director ReportEllen E. Stebbins, EA, RAP, ABA, ATA, ATP and ARA, NSA State Director

I am so glad another tax season has ended, with the long hours and unexpected complications that keep me awake at night mulling over solutions. Over all, this year wasn’t too bad until the Minnesota changes hit us. Now I can

return to my normal life after a couple of weeks of downtime.

As you schedule your months ahead, there are a couple events I would like you to consider attending.

First is the NSA annual meeting, August 20–23, 2014, it will be held in historic Baltimore, Maryland. This year’s meeting will be at the Hyatt Regency Baltimore hotel on the Inner Harbor. You can see the hotel and make reservations at www.baltimore.hyatt.com.

The format has been revamped to offer more networking opportunities and a minimum of 16 hours of continuing education choices. Examples of the educational topics include tax aspects of the Affordable Care Act (tips and tricks for the practitioner), two accounting courses, ethics, and a six-hour course on practice management issues.

All spouses will be invited to participate on a cruise to enjoy Baltimore’s famous Inner Harbor that will include historic sites like the USS Constellation civil war ship, world famous National Aquarium, and Fort McHenry. Another event all attendees can enjoy is a Maryland crab feast. I am sure this will be very delicious and a chance to sample local specialties.

The voting process is secure and confidential by electronic device. There will also be more details about the new proxy vote process later on the NSA website.

The registration fee for the annual meeting is expected to be $589 for members and $249 for spouses and guests. Next month, I will tell about some of Baltimore’s famous places to visit.

NSA Will Offer the Enrolled Agent Exam Review Course at the Annual Meeting in Baltimore.The 24-hour course is a comprehensive and intensive review geared to help you master the tax basics and pass the EA Exam. Former test questions and current topics are reviewed in class along with study tips, tricks, and shortcuts to help you study for this exam. The class dates are August 18-20, 2014 so you may finish before the annual meeting starts.

Free Affordable Care Act 101 Webinars Available Through SBAThe SBA is helping small businesses navigate through the changes in healthcare through a webinar series called Affordable Care Act 101. The

series began during tax season, but continues with webinars scheduled on Thursdays through May 29. All webinars are one hour and are held at 2:00 PM EDT. Register at www.smallbusinessmajority.org.

IRS Tax Forum for 2014The Tax Forum registration is currently open at IRSTaxForum.com. Remember to use the NSA member code (NSA-2014-$10Disc*) to get a discount on the regular registration price. Visit the IRS Tax Forum webpage for the schedule and to register.

Spring 2014 ACAT Tax and Accounting Accreditation ExamsRegistration is now open for the Accreditation Council for Accountancy and Taxation (ACAT) spring exams for those seeking to earn the Accredited Business Accountant/Advisor (ABA), Accredited Tax Advisor (ATA), Accredited Tax Preparer (ATP) and Accredited Retirement Advisor (ARA) credentials. The exams can be taken between June 7-30, 2014 at PSI test sites across the United States. Students completing the semester-long accounting course at one of the ACAT “Capstone” colleges can take the proctored ABA exam at the end of the course.

For more information on the ACAT credentials please refer to the November MAPAN NSA article. To register, visit www.acatcredentials.org or call 888-289-7763.

Penny Wise Office Products offerPenny Wise has offered a new promotion for NSA members. Get $35 off your first order when you purchase water delivery for your office. This includes 5-gallon bottles, hot or cold dispensers, cases, sparkling waters, plus teas, fruit beverages, and more. For more information, call 966-855-6761 and be sure to say you are a NSA member.

For more information on all of these items, please feel free to visit the NSA website www.nsacct.org

Have a great spring!

Ellen Stebbins

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The MAPANVol 54 NO. 7, May 2014 PAGE 7

It didn’t seem that long ago that we were looking for the challenges that we would encounter as we engaged in meeting with tax clients and doing the best we could to explain some of those changes that were handed to us with the Affordable Care Act. If that wasn’t enough of a challenge, the state of Minnesota issued five tax changes in March that would allegedly

benefit a million taxpayers —they issued notices to hold filing their 2013 tax returns until after April 3, 2014, because the changes would be retroactive to January 1, 2013.

Who will get the benefit? 1) Recent college graduates can save up to $190 per year through a student loan interest deduction, and current students can get an increased student deduction averaging $140. 2) Married couples can save an average of $115 per year with the elimination of the “marriage penalty.” 3) More than 25,000 families who qualify for the child-care tax credits will get an average additional credit of $74 per year. 4) Small businesses can offer tax-free tuition and adoption assistance for employees. 5) The Working-Family Tax Credit will be expanded to include an estimated 16,000 more families, and those already getting the credit will get more relief. Reported March 22, 2014 in the Star Tribune.

Many paid more this year. We noticed that taxes increased for quite a few of our well-to-do-clients —many taxpayers with tax preference income and expenses paid the alternative minimum tax (ATM) and the new 3.8% tax on their investment income. The tax rates themselves were about the same as 2012 except for those with taxable incomes over $400,000, with that rate at 39.6%, versus the 35% top rate for 2012.

The Domestic Production Deduction (DPD ) helped the wealthy. Last year was the first time I heard a seminar speaker talk about the DPD. It has been available for certain industries for a few years ,starting with a special deduction of 3%. It increased to 9% in 2010 for qualified revenue and adjustments for related expenses to the revenue. It was to benefit the manufacturing and construction industry as well as producers of Hollywood movies, engineering firms and the oil industry. The idea of this special deduction was to help those industries that were struggling through a turbulent economy. The only question I had was, why did it only benefit a few industries that had substantial profits? If anyone can answer that question, let me know. The last three years the DPD was 9% on net profit that could be taken to decrease the tax on C-Corporations or pass the qualified income and deductions on the 1120-S or 1065 K-1s that could be used to complete Form 8903 and arrive at the deduction for line 35 page 1 of the 1040. The instructions and optional ways of computing the DPD are convoluted. It was noted in the instructions that the cost to compute the deduction for firms with marginal profits would be more than the benefit of the deduction. If you overlooked this deduction, it would be worth your time to evaluate your clients in the qualified industries to determine if their net profit would be worth your time to compute the DPD.

Federal agents raid accounting firm. The IRS, the FBI and the U.S. Human Services Department (HHS) raided the accounting firm of Stillwater Mayor Ken Harycki on March 20, 2014. The agents would not tell the reporter what they were looking for as they went through several boxes of materials, including a large computer tower. The mayor made a statement later that day saying that the raid involved a former client, and he was cooperating with the authorities. Mayor Harycki was a former council member who dealt with several controversies, including a city moratorium on summer festivals after David Eckberg (the promoter of Lumberjack Days) was charged criminally for issuing worthless checks. The HHS office fights waste, fraud and abuse in more than 300 agency programs. The IRS investigates cases involving tax fraud, money laundering and other violations. Reported March 21, 2014 Star Tribune. A follow-up article in April noted that David Eckberg was arrested and convicted of issuing worthless checks to three businesses and a booster club. He was ordered to reimburse those he scammed, was fined $1,000 and will spend a year on probation plus 240 hours of community service.

Hobby or small business? We have a number of small business clients, with some making profits year after year and some with a variety of income and losses. I recently had a nurse who was working full-time and started a business selling nutrition products. This included an initial marketing plan and having demonstration parties at her house. She is a single lady with a sizable income from her nursing job and no dependents, so she has the time for this part-time business. The third year she had another substantial loss and her projections for 2014 were no better than the prior three years. I told her this looked more like a hobby to me and that the IRS can look at your business as a hobby if you don’t have some profit two out of five years. She said she would take my advice and agreed to file as a hobby.

A hobby with a gain and a loss. I have another client who restores antique cars and this year he sold two of them—one at a loss and one at a substantial gain. He wanted to know if he could use the loss against the gain. Unfortunately, when you have a hobby business and sell collectibles, it is considered a capital gain and the loss cannot be used to offset the gain. The taxable federal gain rate is 28% on collectibles. My client is retired and paid at a lower rate. A few years ago, another client decided to sell some of the coins he had collected over some 25 years. He did not want to go to any trade shows and his wife agreed to take coins that cost them about $8,000 to a coin dealer. She left the dealer with a check for $4,800. Was the $3,200 loss deductible? Yes, because this did not meet the rules for a business or a hobby. The loss was deducted on Schedule D, the same as if it was stocks or bonds that were sold.

Quotable Quotes. A mother took her little boy to Church to witness a relative who was getting married. The little boy looked at his mother and asked why is the bride wearing all white? She replied, because she is so happy and this is the best day of her life. The boy asked, why is the man wearing black? ~A. C. Carlson’s January 2014 Wit & Wisdom Calendar

In This Corner...Jerry Deiley, CPA, Technical Editor

Jerry Deiley

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The MAPAN Vol 54 NO. 7, May 2014PAGE 8

Campus Acknowledgements Regarding Correspondence Practitioners have asked if the Campus could acknowledge receipt of their correspondence. When a taxpayer response is received in the Correspondence Examination Unit, the taxpayer’s case is updated to indicate that a response has been received. Letter 3500, Interim Letter to Correspondence from Taxpayer, is systemically generated advising that we received the response, are working the case, and provides an expected date for the reply/determination. If the examination is not completed by that date, a second acknowledgement, Letter 3501, 2nd Interim Letter to Correspondence from Taxpayer, is generated.

When a valid Form 2848, Power of Attorney and Declaration of Representative, is on file for the taxpayer, copies of the acknowledgement letters are sent to the practitioner. If the power of attorney is received with the taxpayer’s reply, the examination file is noted. Once the POA is validated and processed through the Centralized Authorization File, copies of the acknowledgement letters will be systemically generated to the practitioner.

The problem arises when the 2848 is sent for the first time with the response. It takes some time for it to be input on the CAF system and it is not in the system when the computer generated letter is sent. Practitioners might want to fax the 2848 before mailing the client response as well as including it in the response.

IRS ResourcesThe Interactive Tax Assistant tool is a tax law resource that takes you

through a series of questions and provides you with responses to tax law questions. You can find tax forms and tax law information yourself when you use the IRS Tax Map. Each Tax Map topic page contains all the information currently available for the topic, including links to related information, forms, publications and instructions. Many types of IRS records are available through routine procedures designed to make access quick and easy. No Freedom of Information Act (FOIA) request is required for these records. To access these resources, go to IRS.gov and search “ITA” for links to ITA and the IRS Tax Map. Search “routine access” for ways to access IRS records.

Automatic Extension of Time for Estates Without a Filing Requirement Revenue Procedure 2014-18 provides an automatic extension of time for certain estates without a filing requirement to elect portability of the decedent’s unused exclusion amount for the benefit of the decedent’s surviving spouse. No user fee is required for submissions filed under this revenue procedure.

TDS No Longer Processing Transcript Requests for ID Theft Victims To help better protect taxpayer information, the IRS will no longer process transcript requests through the Transcript Delivery System if an Identity Theft Indicator is on the taxpayer’s account. A taxpayer, instead will receive a notice alerting him or her of any request for the transcript and instruct the taxpayer to contact the Identity Protection Specialized Unit at 1-800-908-4490. Once proper authentication has been performed, the IRS will issue a transcript directly to the taxpayer.

IRS News & ViewsAnn Makres, SBSE Taxpayer Education and Communication

Practitioner issues:IRS Proposes EZ form for Tax Exempt OrganizationsThe IRS will be announcing a new EZ form for small organizations that want to apply for Tax Exempt Status. This brand new form 1023-EZ is only 4 pages compared to the standard 26 page form 1023. This new form will be available to organizations with revenue of $200,000 or less and assets less than $500,000 sometime this summer.

The question is will this new form make it EZ for approval??

As a reminder, calendar based tax exempt organization must file by May 15 or file an extension to preserve their exempt status and be careful not to include social security numbers or personal data in the 990 returns.

Send comments to [email protected].

IRS Liaison ReportDavid Shabaz, CPA, IRS Liaison Committee Chair

Find us on Facebook...Minnesota Association of Public Accountants

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GeneralQuestion:I lost my Social Security card, but I remember my number. Do I really need a new card?Answer:No, probably not—but it is important to know your number. The only time you may need the Social Security card is if your employer asks for it when you get a new job. If you do decide to get a new card or your lost one turns up, don’t carry it with you. Keep it with your other im-portant documents. Generally, you are limited to three replacement cards a year and 10 cards during your lifetime. Legal name changes and other exceptions do not count toward these limits. Keep in mind this is a free service. Learn more at www.socialsecurity.gov/ssnumber.

RetirementQuestion: What type of information will I need to provide if I’d like to apply online for Social Security retirement benefits?Answer: Whether you apply for retirement benefits online, by phone or in an office, we suggest that you have the following information at hand when you do it—it will make completing the application easier for you.• Your birthdate, place of birth and Social

Security number;• Your bank account number and your

bank’s routing number, for direct deposit;• The amount of money you earned last

year and this year. If you are applying for benefits in the months of September through December, you may also need to provide an estimate of what you expect to earn next year if you plan to continue working;

• The name and address of your employer(s) for this year and last year;

• The beginning and ending dates of any active military service you had prior to 1968; and

• The name, Social Security number and date of birth of your current and any former spouses.

Depending on your situation, you may need to

provide additional documentation with your application. We’ll give you instructions on how to mail or bring it to us. To get started, visit our Retirement Planner at www.socialsecurity.gov/retire2.

Question:I am 65 and my wife is 62 and receiving spouse’s benefits. When will she qualify for Medicare benefits?Answer: Most people must wait until age 65 to qualify for Medicare benefits. Some people can get Medicare at any age, including those who:• Have been getting Social Security disability

benefits for 24 months or more;• Have kidney failure and require dialysis;• Have had a kidney transplant; or• Receive disability benefits because they

suffer from amyotrophic lateral sclerosis (also known as Lou Gehrig’s disease).

You can apply online for Medicare at www.socialsecurity.gov/medicareonly.

Supplemental Security IncomeQuestion:If I get approved, how much will I receive in Supplemental Security Income (SSI) benefits?Answer:The amount of your SSI benefit depends, in part, on the amount of other income you have. For 2014, the basic maximum federal SSI payment is $710 per month for an individual and $1,082 per month for a couple. However, some states add money to the basic payment. Other monthly income you have would begin to reduce the basic SSI payment. Other things, such as where you live and who you live with, can affect your payment amount. Learn more about SSI by reading SSI publications at www.socialsecurity.gov/pubs. Enter “SSI” in the search box. Question:I moved in with my parents until I get back on my feet. Why did my Supplemental Security Income (SSI) payment decrease?Answer:If you receive SSI, your living arrangements

can affect your monthly payment. When you live in another person’s home and do not pay your fair share of the living expenses, that is counted as “in-kind” income and can reduce your SSI payment. You must report any changes in your living arrangement to Social Security within 10 days of the change. When reporting a change in living arrangement, you need to tell us your address, who you live with and what you contribute toward the household bills and expenses. You also need to report if you move into a private or public hospital or nursing home, an institution run by the government, jail, another person’s home or a new place of your own. Report changes in your living arrangement at 1-800-772-1213 (TTY 1-800-325-0778) from 7 a.m. to 7 p.m., Monday through Friday. Learn more about SSI and the things you need to report when you get it at www.socialsecurity.gov/ssi.

DisabilityQuestion:What are the requirements for receiving disabled widow’s benefits?Answer:You may be able to get disabled widow(er)’s benefits at age 50 if you meet Social Security’s disability requirement. Your disability must have started before age 60 and within seven years of the latest of the following dates: the month the worker died; the last month you were entitled to survivors benefits on the worker’s record as a parent caring for a surviving minor child; the month your previous entitlement to disabled widow(er)’s benefits ended because your disability ended. To learn more, visit www.socialsecurity.gov/dibplan/dqualify9.htm.

Question:I understand that to get Social Security disability benefits, my disability must last at least a year or be expected to result in death. But I’m disabled now. Does this mean that I must wait a year after becoming disabled before I can receive benefits?

Social Security Q&ABy Jon Noyes, District Manager

Social Security Q&A, continued on page 10

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The MAPAN Vol 54 NO. 7, May 2014PAGE 10

Social Security Q&A, continued from page 9

Answer:No. You do not have to wait a year after becoming disabled. If you’re disabled and expect to be out of work for at least a year, you should apply for disability benefits right away. It can take months to process an application for disability benefits. If we approve your application, your first Social Security disability benefit will be paid for the sixth full month after the date your disability began. For more information about Social Security disability benefits, refer to Disability Benefits at www.socialsecurity.gov/pubs.

MedicareQuestion:I thought there were just two parts to Medicare, but my mom said there are more. How many parts to Medicare are there?Answer:There are four parts to Medicare: • Part A (hospital insurance) helps pay for

inpatient hospital care, skilled nursing care, hospice care and other services;

• Part B (doctor insurance) helps pay for doctors’ fees, outpatient hospital visits and other medical services and supplies that are not covered by Part A;

• Part C (Medicare Advantage) plans, available in some areas, allow you to choose to receive all of your health care services through a provider organization. These plans may help lower your costs of receiving medical services, or you may get extra benefits for an additional monthly fee. You must have Part A and Part B to enroll in Part C; and

• Part D (prescription drug coverage) is voluntary and helps cover the costs of prescription medications. Unlike Part B (in which you are automatically enrolled and must opt out if you do not want it), with Part D you have to opt in by filling out a form and enrolling in an approved plan.

Learn more about Medicare by visiting www.socialsecurity.gov/pubs. Select the “Medicare” topic.

Social Security NewsBy Jon Noyes, District Manager

Faster Benefit Decisions for VeteransWise taxpayers may want to take advantage of winter months indoors to prepare for tax filing. On Memorial Day, as we pay tribute to the men and women who gave the ultimate sacrifice for our country, we also share some news about Social Security disability benefits for veterans with disabilities: a new expedited disability process.

We believe it is important to recognize those who currently serve in the military as well as those injured in the line of duty. We consider it an honor and a duty to serve them. Whether the injury is physical or mental, getting a decision about Social Security disability benefits from your government shouldn’t add to the problems faced by the injured.

Carolyn W. Colvin, Acting Commissioner of Social Security, recently unveiled a new initiative to expedite disability applications from veterans with a Department of Veterans Affairs (VA) disability compensation rating of 100 percent Permanent and Total (P&T). Under the new process, Social Security will treat these veterans’ applications as high priority and issue expedited decisions, similar to the way we currently handle disability claims from wounded warriors.

“Our veterans have sacrificed so much for our country and it is only right that we ensure they have timely access to the disability benefits they may be eligible for and deserve,” said Acting Commissioner Colvin.

Learn more about the new expedited process for veterans at www.socialsecurity.gov/pressoffice/pr/2014/expedited-dib-process2-pr.html.

Read about this new service at www.socialsecurity.gov/pgm/disability-pt.htm.

Also, you’ll want to visit our Wounded Warriors page at www.socialsecurity.gov/woundedwarriors. There you’ll find informative webinars, a Disability Planner, an overview of our disability programs and the convenient online disability application.

For more information about Social Security, visit www.socialsecurity.gov.

The MAPAN is published monthly (except the July/August issue) from May through January for the members of MAPA by the Minnesota Association of Public Accountants, 1000 Westgate Drive, Suite 252, Saint Paul, MN 55114.

Phone 651-290-6289 | 800-501-4521 Fax 651-290-2266 Email: [email protected] | Website: www.mapa-mn.com

Unless stated, comments in this publication do not necessarily reflect the endorsement or opinion of MAPA. The publisher is not responsible for statements made by the authors, contributors or advertisers. The publisher reserves the right to final approval of editorial and advertising copy in this publication.

About The MAPAN

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The MAPANVol 54 NO. 7, May 2014 PAGE 11

MAPA CALENDARFor more seminar information and registration, please visit www.mapa-mn.com.

Happenings... From Around the State

2014

May28-29 Retirement Advisors Program Series #1: Government Entitlement Programs, Insurance, Basic Estate Planning and Retirement Issues, Spring Hill Suites, Bloomington

June4-5 GearUp Accounting, Ramada, Bloomington 22-24 MAPA Convention, Treasure Island 23 GearUp Health Care Reform, Treasure Island24 MAPA Board Meeting, Treasure Island

July 16 GearUp Practice Development and Management, Ramada, Bloomington17 GearUp Estates & Trusts, Ramada, Bloomington

September17-18 GearUp Business Entities, Ramada, Bloomington19 MAPA Board Meeting, Ramada, Bloomington29 GearUp Farm & Ranch Tax, Holiday Inn, St. Cloud30 GearUp Technology 3 .0, Holiday Inn, St. Cloud

October2 Accounting & Auditing Student Conference, Mpls Convention Ctr

November5-6 GearUp 1040, Ramada, Bloomington 12-13 GearUp 1040, Holiday Inn, St. Cloud

December 1 Bordering States Tax Seminar, Ramada, Bloomington (1/2 day – a.m.) 1 Minnesota Tax, Ramada, Bloomington (1/2 day – p.m.)2 MAPA Board Meeting, Ramada, Bloomington16-17 GearUp 1040, Ramada, Bloomington

2015

Jan 7-8 GearUp 1040 – Ramada, Bloomington

Reminder: All MAPA members may attend any regional meeting

MAPA REGIoNAL DIRECToRSRegion 2 (East Metro) . . . . . . . . . . . . . JoHN TRUDEAU, CPA

(651) 774-8785 | Email: [email protected]

Region 3 (Southern) . . . . . . . . . . . JENNIFER SCHUTz, CPA(651) 437-3356 | Email: [email protected]

Region 6 (Central) . . . . . . . . . . . JACEN GoNDRINGER, CPA(218) 829-3501 | Email: [email protected]

Region 7 (Northeast) . . . . . . . . . HEIDI SUE BAUBLITz, CPA(218) 879-4817 | Email: [email protected]

At Large . . . . . . . . . . . . . . . . . . . . . . . . . . . DEBRA YERYS, EA(612) 272-3434 | Email: [email protected]

Advertisements

WANted: Accounting Practice: Established expanding CPA firm specializing in small businesses looking to acquire accounting and tax practices in the Minneapolis/St. Paul metro area. If you have a write-up practice for small businesses, I am very interested. Please call Gary at 952-484-4343 or email [email protected].

Advertising SpecsThe following types of advertisements will be accepted from MAPA members:

1) sale or purchase of a practice2) person seeking employment3) potential internships

Ads will be run for up to three issues at no charge. Additional ad placements will cost $100 per listing per month for up to ten lines.

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Minnesota Association of Public Accountants1000 Westgate Drive, Suite 252Saint Paul, MN 55114

ADDRESS SERVICE REQUESTED

May 2014 Newsletter

ADVISoRYDarrel [email protected]

BYLAWSMark [email protected]

CoNVENTIoNVirginia [email protected]

Ellen [email protected]

EDUCATIoNDebra [email protected]

ETHICSJohn [email protected]

ExECUTIVE DIRECToRCoNTRACT REVIEWDavid [email protected]

FINANCEVirginia [email protected]

LEGISLATIVE/MN STATEBoARD LIAISoNKurt [email protected]

MAPANSherry B. [email protected]

MEMBERSHIP/PUBLICRELATIoNSSherry B. [email protected]

MN DEPT . oF REVENUE/IRS LIAISoNDavid [email protected]

NoMINATINGDarrel [email protected]

QUALITY REVIEWJill Hoffmann(320) [email protected]

SEMINARVirginia [email protected]

STRATEGIC PLANNINGAl [email protected]

STUDENT CoNFERENCEStephanie [email protected]

TECHNoLoGYTim [email protected]

Minnesota Association of Public AccountantsCommittee Chairpersons 2013-2014

MAPAMinnesota Association of Public Accountants