where to file

[Fuzzy Faced Leader]

I need clarification on where to file Individual tax returns. I live in Washington State.

1. The IRS instructions indicate that if I file clients returns, and payment is due, the return should be filed in San Francisco, but if the client files his return, the return should be filed in Fresno. Although I prepare the returns, and indicate I am the preparer, I do not file it for the client. Thus, where should the return be filed?

Thanks for clarifying this.

Keith

[erchess]

My Understanding

I believe that the distinction is based not on whether you mail the return or your client mails it but on whether someone prepared it and signed as paid preparer or the client prepared his own without paid assistance and without using a recognized free preparation clinic such as VITA.

I also think in the back of my mind that the address may change according to whether there is a check enclosed.

Sorry to be so vague but I have not had but one mail in return since I went out on my own. I charge $10 extra for a paper return unless there is some reason why I cannot e-file it. I believe that most preparers who have numerous mail-in clients buy preaddressed envelopes from a service such as Tenenz to give clients while most of the rest print the addresses on envelopes with a laser printer. MS Word does a good job of this but there are undoubtedly other programs that do as well.

[Nashville]

Reason for This

I'm assuming your real question is why there are two separate addresses to mail the same form, and doesn't this open the door for confusion.

Yes, it certainly does. However, the IRS wants to stop the expense of printing forms when they don't have to. In the last few years, this mentality has metaphorsized into shoving the cost of printing onto tax preparers who purportedly have the software to print anything.

So if they can get all the returns using a paid preparer to mail to a particular address, this tells them that they don't have to print a form for that taxpayer next year.

It started a few years ago with just forms 1040, 1040A, etc. Now it has been expanded to include Forms 1040-ES, 940s, 941s, and a host of other tax forms which the IRS used to print and mail to the taxpayer. As preparers, it is our printers, our toner, our paper, our postage which is now being used. Not to mention the time required to do so.

I am charging something for the extra printing, furnishing of coupons, envelopes, etc. The IRS could have continued to furnish these forms for 25% of my cost of fooling with it.

Also, as a practical matter, I have mostly customers in TN and AL and during the course of the year, use some 12-15 different IRS addresses for different types of returns. I always furnish a pre-addressed envelope for my clients so the return will go to the correct address. Believe it or not, I have clients that would rather address an envelope blindly than to call me back and ask for the correct address.

[ChEAr$]

In a similar vein,

I just noticed that Georgia residents will send their payments due to Cincinnati SC, while
Alabama residents will (continue to) send theirs to Atlanta.
Sometimes.. I JUST don't know.
(grin