ࡱ> QSNOPq` zHbjbjqPqP 8::g@HHHHHHH\88T\.t(www:<<<<<<ųh-n<HՌwwՌՌ<HHQ;;;ՌXHH:;Ռ:;;r.THH.h #V"-Xƛtg0^.H.w=D;Pwww<<XwwwՌՌՌՌ\\\|\\\\\\HHHHHH T.A.B.S. TAX ACCOUNTING BOOKKEEPING PROFESSIONALS Dear Merchant Mariner, Thank you for choosing T.A.B.S., Inc., to prepare your income tax returns. Please read the enclosed information carefully. Please complete and return the enclosed Client Information Sheet. If you do not send us all of the information requested, the preparation of your tax returns will be delayed. A link for the IRS form 2048, Power of Attorney is on the packet home page. This form is only for income tax purposes only. It authorizes T.A.B.S., Inc., to discuss tax matters with the IRS or to sign your tax return in your absence. If you are filing a joint return, please include both names and social security numbers on line 1 of the Power of Attorney and be sure that both taxpayers sign on line 9. Please do not sign Part II. Without a signed, original Power of Attorney in our office, we will not be able to act on your behalf. Please note, that the Power of Attorney allows us to sign your returns but we will not do so unless you request it. Due to additional fees involved when correspondence or paperwork is sent to the IRS, we do not automatically use the Power of Attorney that is in your file. All mailing from this office to the IRS is sent certified, return receipt. Your tax information can be sent to us via mail. We will review this information and contact you with any questions we may have. It is not necessary, but sometimes helpful, to meet with a tax return preparer. Please call our receptionist to schedule an appointment if you feel it necessary. Our office hours are listed below: April 16 January 15 Monday Thursday 9:00 A.M. to 4:00 P.M. (Appointment Preferred) January 16 April 15 Monday Friday 8:30 A.M. to 5:00 P.M. (Appointment Only) Saturday 9:00 A.M. to 1:00 P.M. (Appointment Only) If you have any questions regarding the firm, please call during business hours and someone will be able to assist you. 609 INDEPENDENCE PARKWAY SUITE 120 CHESAPEAKE, VA 23320 757-436-3150 (phone) 757-436-8099 (fax)  HYPERLINK "mailto:info@tabtax.com" info@tabtax.com (email)  HYPERLINK "http://www.tabtax.com" www.tabtax.com PAYMENT/FILING POLICIES Our Billing rates are based on time spent in preparation of your return (rather than a percentage of your refund) and may include charges for Priority Mail and long distance phone calls. Our rates are competitive with other small accounting firms. Returns are processed in the order that they are received. If you are filing multiple years, a deposit of at least one years fee is required before we start processing the returns. Please be sure to include a payment when mailing in your returns to avoid delays in processing. Returns must be paid in full before T.A.B.S. can release your information either to you or to the government and other taxing authorities. We will mail your completed returns to the address on the tax return unless you instruct us otherwise, or you may pick them up. You, in turn, will mail the returns to the proper taxing authorities. It is your responsibility to sign and file your returns on time. If requested, we can mail your returns directly to the taxing authorities from our office. There will be an additional $10.00 charge to your bill for certified & return receipt handling. However, we must have an original, signed Power of Attorney in the office in order to sign your returns on your behalf. Please note that the responsibility for filing your returns on time rests with you. If you anticipate leaving the country before your tax return has been completed, we suggest you make arrangements for payment and filing of your returns with a relative. Please let us know with whom these arrangements have been made so that we can expedite the filing process. Payment can be made via credit card, check, money order, and cash. We reserve the right to hold your tax return for 10 business days if you pay by check. We also require the 3 or 4 digit verification number and the billing zip-code for credit card payments. If you refer 10 people and they become clients, you will receive 25% off your total bill. New clients provide this information on the Client Information Sheet. It is important that you indicate who referred you to our firm. If you have any questions regarding our Payment/ Filing Policies, please contact the office. GENERAL FEES Bookkeeping: $45.00 per hour. For new clients we will start you off on an hourly basis for a month or two to get a base line for you. All clients will be moved to a set fee per month. If we travel to your office we will be setting you up with a specific day per month for bookkeeping services. Incorporation: Our fee for Incorporations is $550.00. This fee does include your filing fee to the state. Our firm will obtain your state certificate, Federal ID number, S Corp. election if need be, and prepare a corporate book and stock certificates for you. Please be aware that most states also have an annual fee or franchise tax forms that may need to be filled out. Once we have incorporated you it will be your responsibility to make sure these forms are filed timely. We will be happy to offer you additional assistance if needed. Payroll: Our firm will charge an initial set up fee of $75.00 to set up and complete all the necessary government forms for your payroll. For payrolls with five or fewer people the fee is $200.00 per quarter. The fee for payroll with six to ten employees is $ 250.00 per quarter and the fee for ten to twenty employees is $300.00 per quarter. This fee includes your payroll calculations, state and federal calculations and your payroll reports. If we need to fill out or print checks for you please add an additional $1.00 FEE PER CHECK. The W2 and 1099 forms will be billed separately at $5.00 per form. The year end summary will continue to be billed at the bookkeeping rate per hour. Tax returns: Tax return rates vary per return. However in general a basic corporate return will be a minimum of $500.00. Independent Contractor and Merchant Mariner returns run around $440.00 for a federal return. State returns are billed at $35.00 per state. Personal returns for our Corporation Clients run between $175.00 and $250.00 per return. For all other returns the average fee is $275.00 for a Federal and State return. However, please remember that your fees will vary due to the differing nature of each return. The fee for E filing is $40.00 and the fee to mail your information to the government for you is $10.00 per envelope. We mail everything Certified Return Receipt for you. We do not provide RALS. There is no charge for initial consultations. Tax planning, additional meetings and letters will be billed at an hourly rate of $75.00 per hour. If you have any questions please do not hesitate to contact either Sandra Falcone or Ruth Carmody of this firm. INFORMATION CHECK LIST This is a list of the information we need in order to complete your return: All W2s and 1099s. Uniforms. Uniform cleaning and maintenance. Medical fees, such as co- pays not covered by insurance. Dental fees not covered by insurance. Pharmacy. Lodging when in port. Meals when in Port. Air Fare/ Travel from job to home. Long Distance phone calls. Any Travel Receipts if available. Copies of Discharges Any Contributions. Your Social Security Number and birth date. Social Security numbers and birth dates for all children and spouse. Estimated Payments made to either the State or Federal Government. Any Real Estate or Personal Property Taxes paid. Mortgage Interest Paid if you own your home. Investment interest. Previous years tax return for new clients only. Incidental Expenses for Merchant Seaman Incidental Expenses include, but are not limited to your costs for the following items; laundry, cleaning and pressing of clothing, and fees and tips for persons who provide services, such as porter and baggage carriers. Incidental expenses may also include hygiene products, bottled water and personal grooming services. Job related travel & business expenses calls are also deductible. These may include mileage, taxi fare, airfare, lodging, unreimbursed meals, required uniforms & safety gear, professional dues, and any other job related expenses not reimbursed by your employer. These expenses are all in addition to incidental expenses. If you have incidental, travel, & business expenses, then you must keep records that show the details of the following elements: Time Dates you left and returned for each trip and number of days spent on business. Place Destination or area of your travel (name of city, town, or other designation.) Amount Record in the handwritten Contemporaneous Log the amount of each separate expense then total in categories. For any expense incurred costing $100.00 or more you must provide a receipt. In lieu of the actual amount of incidental expenses, you may use the Incidental Portion of the Federal M&IE per diem, plus all other travel and business expenses. Receipts are required for all business lodging expenses. The Incidental Portion of the Federal M&IE per diem is $3 per day for CONUS travel and 20% of the allowable M&IE per diem for OCONUS travel. M&IE: Meals & Incidental Expenses. CONUS: Continental United States OCONUS: Outside the Continental United States For incidental expenses, please circle your choice of the following options. Date and sign below. I would like T.A.B.S. to use the Incidental Portion of the federal M&IE to calculate my expenses. I have provided a voyage schedule or ships log documenting the port calls for each of the vessels upon which I worked. I have also provided additional information for other travel & business expenses. I have provided T.A.B.S. with the amount of all my travel, business, & incidental expenses and I have adequate substantiation as described above. SIGNATURE __________________________________________ DATE______________________________ AMENDED RETURNS In general, there is a three-year statute of limitations for filing amended returns. If you still owe taxes to the federal or state governments for years prior to 2004 or paid these taxes within the last two years, you may be able to amend those years as well as 2005 and 2006. We will not amend your returns unless it is financially advantageous for you. AMENDED RETURN INFORMATION CHECKLIST Copies of federal and state returns for the years being amended. Legible copies of all W2s Certificates of Discharges (Copies only) Ship Itineraries (See page 6 & 7) List each year on a separate page. Itemized deductions not taken on the original return. (See page 3) Unreimbursed expenses (See page 3) REQUEST FOR STATE EXTENSION ALASKA, FLORIDA, NEVADA, NEW HAMPSHIRE, SOUTH DAKOTA, TENNESSEE, TEXAS, WASHINGTON STATE, AND WYOMING HAVE NO STATE INCOME TAX. ALL OTHERS MUST BE PAID IN FULL BY APRIL 15, WITH THE EXCEPTIONS OF VIRGINIA, WHICH IS DUE ON MAY 1, LOUISIANA, DUE ON MAY 15 AND IOWA, DUE ON APRIL 30. IF YOU DID NOT MAKE ANY ESTIMATED PAYMENTS DURING THIS PAST YEAR AND STATE INCOME TAX WAS DUE LAST TAX YEAR, YOU WILL BE LIABLE FOR NOT ONLY YOUR OUTSTANDING TAX BALANCE TO THE STATE, YOU WILL ALSO BE LIABLE FOR PENALTIES AND INTEREST. WE CAN ATTACH A PAYMENT TO YOUR STATE EXTENSION REQUEST, IF YOU MAIL US ONE. IT MUST BE IN OUR OFFICE NO LATER THAN APRIL 12, TO INSURE TIMELY MAILING. WOULD YOU LIKE US TO FIGURE THE AMOUNT YOU WILL OWE BASED UPON YOUR W2? _________________ (PLS INITIAL & DATE) *** PLEASE NOTE: EXTENSIONS ONLY ALLOW ADDITIONAL TIME FOR FILING TAX RETURNS. EXTENSIONS DO NOT REMOVE YOUR LIABILITIES OR EXTEND THE DATE THAT THE PAYMENT IS DUE, NOR DO THEY REMOVE THE PENALTIES OR INTEREST WHEN THE PAYMENT IS NOT MADE ON THE DUE DATE. TAX PREPERATION CONSENT I hereby engage T.A.B.S., Inc. to prepare my income tax returns. I understand that the returns will be prepared from information that I provide. I represent that I have the required substantiation for all such information. T.A.B.S., Inc. is not engaged to audit or verify information that I provide. However, I understand that T.A.B.S., Inc. may ask for clarification of certain items. I understand that I will be billed for services upon completion of the engagement. I agree to pay upon receipt of invoice, subject to a service charge of 1 1/2% per month on any outstanding balance including attorneys fees of 25%. I am aware that additional services, such as tax planning, estate planning, responding to IRS notices, representation before tax authorities and assistance during an audit of my return are available to me. However, the cost of these services is not included in the fee for the preparation of my income tax return. Signed: _____________________________________________________ On _________________________of _________________________, 200 CLIENT INFORMATION SHEETDate:Taxpayer nameSocial security numberHome addressDate of birthHome phoneE-mail addressCell phoneEmployerWork phoneBusiness addressSpouse nameSocial security numberHome addressDate of birthHome phoneE-mail addressEmployerWork phoneBusiness addressHome based businessNameFederal ID numberAddressTelephoneNature of businessE-mail addressContact person for payment/filing of returnsNameRelationshipAddressTelephoneDependantsNameSocial security numberRelationshipDate of birthNameSocial security numberRelationshipDate of BirthHow did you hear about our firm?  MARINER JOB EXPENSESAnnual DuesUniformsWorking DuesWorking Clothes Initiation FeesUniform Cleaning Cell Phone/PagerSafety EquipmentTools, etc.Phone CardsWork relatedOther CallsComputer ExpenseWork related Licenses Fees, Medical ExamsPassports, etc.Depreciable ItemsType of ItemOver $500Purchase DatePurchase Price% Used for Work Travel Expenses:MileageHotelsMealsLooking for WorkMeeting ShipsContinuing Ed &LicensingOther Related Expenses: Merchant Marine Contemporaneous Log Tax court case 2000-115 and revenue procedure 2000-39 allow merchant marines the right to incidental deductions. Most agents are now aware of these tax court cases and the auditors are more familiar with the documentation required. A merchant mariner may claim $3.00 per day or 20% of the foreign rate if he/she does not wish to keep any sort of documentation OR a Mariner may claim actual expenses via a log book. For your convenience, we have included a link to the contemporaneous log on our packet home page. Please feel free to download and fill in the amount you spend on any business item in the appropriate columns daily. If you have purchased an item over $100.00, please attach a copy of the receipt with an explanation as to percentage of business use and purpose to the back of the form. It is important to have a contemporaneous log filled out. You may use our form or you may purchase a small log book from any of the dollar stores. The Internal Revenue Service has stated that it will honor any return as long as these logs are kept in a timely fashion. (You can fill them out at the end of every week.) Contemporaneous logs also lessen the possibility of IRS issues and are required for nearly all audits. Please mail us your log with all of your other tax information each year. This will ensure that your deductions are optimized and that you receive the highest refund available. Remember its your money. 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