Dana Whitney Atchley’s Answers

I moved the question to the area of employment/labor law because that should be more pertinent. On the topic, my understanding is that unless the application specifically asked if you had ever been adjudicated as a "youthful offender" you are not required to disclose that fact; however, if you are asked that specific question, then you should answer honestly. Provided you don't lie - that is, fail to disclose something you're required to disclose - then it is illegal for an employer to...

Generally speaking you don't have to form a new entity merely because you are changing your personal residence. If the LLC will be conducting any business in MA then it will almost certainly have to register with the MA secretary of state (or any other agency that handles matters relating to corporate filings and registrations). Keep in mind, if the LLC is a single-member LLC then any work you do while you're present in MA on behalf of the LLC, that may very well constitute carrying on the...

I'm afraid that it's not going to be possible for you to get any sort of a useful answer here because your situation is very complex and the only way you can get good advice is to consult with competent local counsel who is well-versed in both tax law and corporate/business law. One of the bigger issues here that you didn't address is how the shares of the s-corporation get from your father to you. Your father will either have to make a gift to you of the shares or you'll have to pay fair...

Generally you would file as married filing separately. However, if the children lived with you for more than 6 months during 2012 and you paid for more than half the cost of keeping your home, then you might be able to file as head of household provided you meet all of the other tests for that filing status. You should consider consulting with a competent local tax practitioner, like an accountant, to make sure you get a good, reliable answer on what your filing status should be. www....

Unfortunately you haven't provided enough details for anyone to give you a meaningful answer to your question; furthermore, any competent answer will depend on a lot of different facts, including personal information that you probably don't want to post in public, so if you want an accurate answer I'd strongly suggest that you speak with competent local tax counsel, such as an accountant or a return preparer (no need to go to the expense of a tax attorney based on the circumstances you've...

This sort of structure can be made to work under appropriate circumstances. Under your very limited, very artificial hypothetical the results are correct; the income earned by the owner for the owner's management services is foreign-source income and, provided the owner is a nonresident alien individual, not taxed by the US. However, the devil is in the details, and I am going to say right now before you start doing anything that my answer is based solely on your stated hypothetical and...

Because I don't know all of the detailed facts and circumstances of your situation I cannot say with complete certainty whether or not you can claim your nephew as a dependent for 2013; however, it is quite likely that you will be able to claim him as a dependent for 2013, provided that your nephew does not turn 24 years of age during 2013. To be a dependent on your tax return your nephew must be either a "qualifying child" or a "qualifying relative." In this case, and assuming your nephew...

The answer is very simple: under the facts as you've described them, no, you wouldn't be allowed to file a joint return with your estranged wife. The basis for this depends on whether or not you and your wife have a decree of separate maintenance; that is, has a court decreed that the two of you are separated? If so, then you should be treated as "not married" under section 6013(d) of the Internal Revenue Code and therefore not eligible to file a joint return. Instead, you each must file as...

Under the default classification of LLCs for federal income tax purposes the lower-level LLC would be classified as a partnership. The LLC would thus file a federal partnership return (Form 1065) and then provide a Schedule K-1 to each of the member LLCs reporting each member's distributive share of the lower-tier LLC's income. If each upper-tier LLC has multiple members and is classified under the default rule as a partnership, then each one would also file its own partnership return and...

As a general matter, no, it's not possible to change a joint return to a separate return after the original due date for the return in question. With all due respect, it sounds like you may be out of your depth; I would strongly urge you to at least consult with a competent local tax professional before you go ahead and do anything on your own.