Christian Influence

One of my daily devotions today says "It is probable that God lets every human being who crosses our path do so in order that we may have the opportunity of leaving some blessing and dropping into his heart and life some influence that will draw him… more »

ACA: 2014 Observations and Updates

Discussion of the Affordable Care Act calls for a different format from previous O&U posts since ACA is essentially a new filing requirement. While there has been a considerable amount of change (updates) during the evolution of the law, understanding what the current requirements is the most important thing. That more »

Amending for Education Credits

The focal point in tax preparation of returns with education expenses has traditionally been on the tax-free nature of scholarships and grants. However, when practitioners are preparing returns for students, or parents of students, they… more »

Partnerships: 2014 Observations and Updates

The last entry began what might be a series of articles on "Updates and Observations" related to the upcoming tax season. This time I'm dealing with Partnerships. It's been said that one learns most by teaching others, so I hope to learn more about partnerships and upcoming tax issues.. more »

Trusts: 2014 Observations & Updates

This is a review of Trust news so far for 2014, based on what I've bookmarked or saved during the year. The year has been a somewhat quiet one for trusts. There has been some clarification of NIIT for trusts, material participation, and what it means to be a real estate professional as a trust. One thing that may be a highlight is the clarification of what is included in the 2% miscellaneous deductions, and a mention of required unbundling for that purpose beginning in 2015. Considering those issues, you may want to do some end of year tax planning. more »

External Table Data in Access

I'm constantly coming up with new ideas for projects, articles, and ways to do things. One way I tried to keep up with that was create text files with those notes. Many years ago I used Microsoft's cardfile.exe, but it no longer exists in current versions of Windows. Then, a few years ago I tried out the AZZ Cardfile program. Shortly after that I created my own card file database similar to AZZ Cardfile, named simple Simple Cards. more »

Using the Windows Taskbar

Some time ago I wrote about how to organize your desktop to speed switching between opened files in Excel. Of course, you can easily switch between programs in Windows 7 and above by clicking the taskbar icon at the bottom of the screen. Here's another… more »