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Robert Jan Suhajda

Robert Suhajda’s Legal Guides

52 total


  • Discharging Income Taxes in Chapter 7 Bankruptcy

    The rules below apply to both federal andCalifornia income tax returns. If all the following 8 conditions are met, the income taxfor a year isdischargeable. 1. 3+ YEARS AFTER TAX RETURN IS DUE. The bankruptcy petition is filed more than 3 years after the due date of the tax ret...

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  • Discharging Income Tax Interest and Penalties in Bankruptcy

    1. Prepetition interest is dis-chargeable if the underlying tax is dis-chargeable in both Chapter 7 and Chapter 13 cases. The Chapter 13 plan must provide for full payment of the prepetition interest if the underlying tax is not dis-chargeable. 2. Postpetition interest in Chapter...

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  • Discharging Income Tax Interest and Penalites in Bankruptcy

    1. Prepetition interest is dischargeable if the underlying tax is dischargeable in both Chapter 7 and Chapter 13 cases. The Chapter 13 plan must provide for full payment of the prepetition interest if the underlying tax is not dischargeable. 2. Postpetition interest in Chapter 7 ...

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  • Discharging Taxes in Chapter 7 Bankruptcy

    The rules below apply to both federal andCalifornia income tax returns. If all the following 8 conditions are met, the income taxfor a year isdischargeable. 1. 3+ YEARS AFTER TAX RETURN IS DUE. The bankruptcy petition is filed more than 3 years after the due date of the tax ret...

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  • W-2 Substitute

    Before you file your 2010 tax return, you should make sure you have all the needed documents including all your Forms W-2. You should receive a Form W-2, Wage and Tax Statement, from each of your employers. Employers have until January 31, 2011 to send you a 2010 Form W-2 earning...

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  • IRS Audit Process

    IRS Audit Procedure Once a federal tax return is selected for audit, the examination is performed by an IRS examiner. At the conclusion of the examination, the taxpayer is sent a report of the examiners findings, indicating any proposed deficiency assessments. If the taxpayer agr...

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  • Small Business Jobs Act of 2010

    1. Extended Bonus Depreciation allows businesses to write off 50% of new depreciable property with a life of at least 20 years if purchased and placed in service in 2010. 2. Increased deduction for IRC 179 property to $500,000 for investment up to $2,000,000 in 2010 and 2011. 3. ...

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  • Qualifying Child

    The Working Families Tax Relief Act of 2004 set a uniform definition of a qualifying child, beginning for Tax Year 2005. This standard definition applies to all five of the tax benefits noted above, with each benefit having some additional rules. In general, to be a taxpayers qua...

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  • Divorced Parents - Child Deduction

    Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. The decree or a...

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  • Tax Refunds

    There is nothing special that protects a tax refund from being seized by a creditor in most states. Usually, only government creditors such as child support enforcement authorities,student loans, the SBA, military loans, etc have access to take your tax refund directly from the t...

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