Attachments

[Snaggletooth]

I have an NOL, and taxpayer wants to roll it forward instead of backward. This means attaching a statement "pursuant to Section 301.9100-2."

That's just great. This is an e-file, and there is no accommodation in the software for such an attachment.

Any suggestions?

[S T]

My software

My software prepares the statement and attaches to the efile. I only have to check a box to elect to carryforward.

What software are you using.

Sandy

[equinecpa]

Most programs have elections you can mark off. Failing that they at least have a preparers notes section that goes with the efile.

[Black Bart]

If your software won't do it, then

what about attaching a statement to an 8453 and sending it in? No rush anyway, since the loss is not going anywhere for a while.

[erchess]

I can't believe that your software

does not have a way for you to handle this electronically. I think you should call their support number. However if I were not able to send in the election electronically (without sending an otherwise un needed 8453) I would file a paper return and I am guessing that you know how to make the election on one of those.

Would love to know what software you are using.

I am not real busy at this time because my practice is new. If you want send me a PM for my email addy and convert the rest of the return including the wording of the note you want included to a PDF and email it to me. You will also need my fax number so you can fax me a transmission form. For $25 I will put the return into my software and efile it.

[ChEAr$]

because

what about attaching a statement to an 8453 and sending it in? No rush anyway, since the loss is not going anywhere for a while.

the new 8453 can only be used for those attachments enumerated thereon.

[Black Bart]

Smart aleck!

the new 8453 can only be used for those attachments enumerated thereon.

Hereinafter and thereon, please direct your enumerations to my rear attachments.

[oceanlovin'ea]

What software

What software are you using?

In Taxslayerpro, when you go to the NOL entry page, there is an option to mark if you want to do the election and it will electronically file it.

Linda F

[fliszt]

ProSeries

has a form called "Preparer Notes" and on that form one indicates the form # you are going to refer to, then there's a paragraph for your comments. When efiled, that form is attached to the return.

[Snaggletooth]

TaxSlayer

Linda - using TaxSlayer, and failed to find the election.

Return is already e-filed, and taxpayer has sent in separate election.

Thanks Linda - wish I had your knowledge of TS.

[Snaggletooth]

True

the new 8453 can only be used for those attachments enumerated thereon.

This is true. I have had this happen to me - and I suppose my software decides what situations now require an 8453. The situations are enumerated on the instructions

One of them is when a non-custodial parent claims a child under a Form 8332. The return e-files, but then here comes this 8453 from the printer, with instructions to mail the 8332 and the 8453 in to the IRS.

Another is when a preacher is required to pro-rate his expenses by virtue of a parsonage allowance.

The original purpose of the 8453 is now served by the 8879. And the enumerated items are seemingly new and controversial situations that IRS thinks they can control by putting pressure on tax preparers instead of taxpayers.