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	<title>The Balance Sheet</title>
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	<link>http://johnjanicekcpa.com/balsheet</link>
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		<title>Prepare for Hurricanes, Natural Disasters by Safeguarding Tax Records</title>
		<link>http://johnjanicekcpa.com/balsheet/prepare-for-hurricanes-natural-disasters-by-safeguarding-tax-records/</link>
		<comments>http://johnjanicekcpa.com/balsheet/prepare-for-hurricanes-natural-disasters-by-safeguarding-tax-records/#comments</comments>
		<pubDate>Mon, 10 Jun 2013 15:46:39 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4506]]></category>
		<category><![CDATA[4506T]]></category>
		<category><![CDATA[4506T-EZ]]></category>
		<category><![CDATA[Disasters]]></category>
		<category><![CDATA[Tax Records]]></category>
		<category><![CDATA[Tax Return Transcript]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1876</guid>
		<description><![CDATA[WASHINGTON — With the start of this year’s hurricane season, the Internal Revenue Service encourages individuals and businesses to safeguard themselves against natural disasters by taking a few simple steps. Create a Backup Set of Records Electronically Taxpayers should keep a set of backup records in a safe place. The backup should be stored away [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/prepare-for-hurricanes-natural-disasters-by-safeguarding-tax-records/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Interest Rates Remain the Same for the Third Quarter of 2013</title>
		<link>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-third-quarter-of-2013/</link>
		<comments>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-third-quarter-of-2013/#comments</comments>
		<pubDate>Fri, 07 Jun 2013 15:42:51 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Interest]]></category>
		<category><![CDATA[Overpayment]]></category>
		<category><![CDATA[Underpayments]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1874</guid>
		<description><![CDATA[WASHINGTON – The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2013, as in the prior quarter.  The rates will be: three (3) percent for overpayments [two (2) percent in the case of a corporation]; three (3) percent for underpayments; five (5) percent for [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-third-quarter-of-2013/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Reminds Those with Foreign Assets of U.S. Tax Obligations</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-reminds-those-with-foreign-assets-of-u-s-tax-obligations/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-reminds-those-with-foreign-assets-of-u-s-tax-obligations/#comments</comments>
		<pubDate>Mon, 03 Jun 2013 15:28:59 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8938]]></category>
		<category><![CDATA[Adjusted Gross Income]]></category>
		<category><![CDATA[AGI]]></category>
		<category><![CDATA[Foreign Bank Account]]></category>
		<category><![CDATA[Foreign Income]]></category>
		<category><![CDATA[Military]]></category>
		<category><![CDATA[Schedule B]]></category>
		<category><![CDATA[TDF 90-22.1]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1869</guid>
		<description><![CDATA[WASHINGTON – The Internal Revenue Service reminds U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2012, that they may have a U.S. tax liability and a filing requirement in 2013. The filing deadline is Monday, June 17, 2013, for U.S. citizens and [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-reminds-those-with-foreign-assets-of-u-s-tax-obligations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Keep the Child Care Credit in Mind for Summer</title>
		<link>http://johnjanicekcpa.com/balsheet/keep-the-child-care-credit-in-mind-for-summer/</link>
		<comments>http://johnjanicekcpa.com/balsheet/keep-the-child-care-credit-in-mind-for-summer/#comments</comments>
		<pubDate>Wed, 22 May 2013 17:31:18 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Child & Dependent Care Credit]]></category>
		<category><![CDATA[Child Tax Credit]]></category>
		<category><![CDATA[Tax Credits]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1859</guid>
		<description><![CDATA[If you are a working parent or look for work this summer, you may need to pay for the care of your child or children. These expenses may qualify for a tax credit that can reduce your federal income taxes. The Child and Dependent Care Tax Credit is available not only while school’s out for [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/keep-the-child-care-credit-in-mind-for-summer/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Gives Tax Relief To Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept. 30</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-gives-tax-relief-to-oklahoma-tornado-victims-return-filing-and-tax-payment-deadlines-extended-to-sept-30/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-gives-tax-relief-to-oklahoma-tornado-victims-return-filing-and-tax-payment-deadlines-extended-to-sept-30/#comments</comments>
		<pubDate>Tue, 21 May 2013 20:29:05 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Disaster Relief]]></category>
		<category><![CDATA[Disasters]]></category>
		<category><![CDATA[FEMA]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1857</guid>
		<description><![CDATA[WASHINGTON –– After Monday’s devastating tornado in Moore and Oklahoma City,   the Internal Revenue Service today provided tax relief to individuals and businesses affected by this and other severe storms occurring in parts of Oklahoma. Following Monday’s disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-gives-tax-relief-to-oklahoma-tornado-victims-return-filing-and-tax-payment-deadlines-extended-to-sept-30/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/disaster_assistance_2009.mp3" length="3364992" type="audio/mpeg" />
		</item>
		<item>
		<title>Summer Job Tax Information for Students</title>
		<link>http://johnjanicekcpa.com/balsheet/summer-job-tax-information-for-students/</link>
		<comments>http://johnjanicekcpa.com/balsheet/summer-job-tax-information-for-students/#comments</comments>
		<pubDate>Fri, 17 May 2013 17:27:41 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[ROTC]]></category>
		<category><![CDATA[Self-Employed]]></category>
		<category><![CDATA[Student]]></category>
		<category><![CDATA[W-4]]></category>
		<category><![CDATA[Summer Jobs]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1853</guid>
		<description><![CDATA[When summer vacation begins, classroom learning ends for most students. Even so, summer doesn’t have to mean a complete break from learning. Students starting summer jobs have the opportunity to learn some important life lessons. Summer jobs offer students the opportunity to learn about the working world – and taxes. Here are six things about [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/summer-job-tax-information-for-students/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/IRS_Withholding_Calculator_Mixdown.mp3" length="1572750" type="audio/mpeg" />
		</item>
		<item>
		<title>IRS, Australia and United Kingdom Engaged in Cooperative Effort to Combat Offshore Tax Evasion</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-australia-and-united-kingdom-engaged-in-cooperative-effort-to-combat-offshore-tax-evasion/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-australia-and-united-kingdom-engaged-in-cooperative-effort-to-combat-offshore-tax-evasion/#comments</comments>
		<pubDate>Thu, 09 May 2013 16:30:14 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Offshore Accounts]]></category>
		<category><![CDATA[Offshore Voluntary Disclosure Initiative]]></category>
		<category><![CDATA[Penalties]]></category>
		<category><![CDATA[Tax Evasion]]></category>
		<category><![CDATA[Tax Shelter]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1849</guid>
		<description><![CDATA[WASHINGTON — The tax administrations from the United States, Australia and the United Kingdom announced today a plan to share tax information involving a multitude of trusts and companies holding assets on behalf of residents in jurisdictions throughout the world. The three nations have each acquired a substantial amount of data revealing extensive use of [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-australia-and-united-kingdom-engaged-in-cooperative-effort-to-combat-offshore-tax-evasion/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Start Planning Next Year&#8217;s Tax Return&#8230;Now</title>
		<link>http://johnjanicekcpa.com/balsheet/start-planning-next-years-tax-return-now/</link>
		<comments>http://johnjanicekcpa.com/balsheet/start-planning-next-years-tax-return-now/#comments</comments>
		<pubDate>Mon, 29 Apr 2013 14:17:01 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Schedule A]]></category>
		<category><![CDATA[W-4]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1841</guid>
		<description><![CDATA[For most taxpayers, the tax deadline has passed. But planning for next year can start now. Taxpayers that are organized and plan ahead can save time and money in 2014. Here are six things you can do now to make next April 15 easier. 1. Adjust your withholding.  Each year, millions of American workers have far [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/start-planning-next-years-tax-return-now/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/standard_vs_itemized_deduction_mixdown.mp3" length="1175694" type="audio/mpeg" />
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/IRS2Go_3.0_Mixdown.mp3" length="492840" type="audio/mpeg" />
		</item>
		<item>
		<title>Tips for Dealing with IRS Notices</title>
		<link>http://johnjanicekcpa.com/balsheet/tips-for-dealing-with-irs-notices/</link>
		<comments>http://johnjanicekcpa.com/balsheet/tips-for-dealing-with-irs-notices/#comments</comments>
		<pubDate>Fri, 26 Apr 2013 14:13:58 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[IRS Notice]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1837</guid>
		<description><![CDATA[Each year, the IRS sends millions of letters and notices to taxpayers for a variety of reasons. Here are ten things you should know about IRS notices in case one shows up in your mailbox. 1. Don’t panic. Many of these letters require a simple response.  2. There are many reasons why the IRS sends correspondence. If [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/tips-for-dealing-with-irs-notices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Six Facts on Tax Refunds and Offsets</title>
		<link>http://johnjanicekcpa.com/balsheet/six-facts-on-tax-refunds-and-offsets/</link>
		<comments>http://johnjanicekcpa.com/balsheet/six-facts-on-tax-refunds-and-offsets/#comments</comments>
		<pubDate>Thu, 25 Apr 2013 15:10:54 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8379]]></category>
		<category><![CDATA[Tax Offset]]></category>
		<category><![CDATA[Tax Refund]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1833</guid>
		<description><![CDATA[Certain financial debts from your past may affect your current federal tax refund. The law allows the use of part or all of your federal tax refund to pay other federal or state debts that you owe. Here are six facts from the IRS that you should know about tax refund ‘offsets.’ A tax refund [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/six-facts-on-tax-refunds-and-offsets/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/When_Will_I_Get_My_Refund_2013_Mixdown.mp3" length="2254498" type="audio/mpeg" />
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/How_to_Use_the_Where%27s_My_Refund_Tool_Mixdown.mp3" length="2260110" type="audio/mpeg" />
		</item>
		<item>
		<title>IRS Warns Donors about Charity Scams Following Recent Tragedies in Boston and Texas</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-warns-donors-about-charity-scams-following-recent-tragedies-in-boston-and-texas/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-warns-donors-about-charity-scams-following-recent-tragedies-in-boston-and-texas/#comments</comments>
		<pubDate>Wed, 24 Apr 2013 14:07:11 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Charitable Contributions]]></category>
		<category><![CDATA[Charities]]></category>
		<category><![CDATA[Identity Theft]]></category>
		<category><![CDATA[Phishing]]></category>
		<category><![CDATA[Scheme]]></category>
		<category><![CDATA[Tax Scam]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1830</guid>
		<description><![CDATA[It’s sad but true. Following major disasters and tragedies, scam artists impersonate charities to steal money or get private information from well-intentioned taxpayers. Fraudulent schemes involve solicitations by phone, social media, email or in-person. Scam artists use a variety of tactics. Some operate bogus charities that contact people by telephone to solicit money or financial [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-warns-donors-about-charity-scams-following-recent-tragedies-in-boston-and-texas/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/protect_from_id_theft_mixdown.mp3" length="1459254" type="audio/mpeg" />
		</item>
		<item>
		<title>Ten Facts on Filing an Amended Tax Return</title>
		<link>http://johnjanicekcpa.com/balsheet/ten-facts-on-filing-an-amended-tax-return/</link>
		<comments>http://johnjanicekcpa.com/balsheet/ten-facts-on-filing-an-amended-tax-return/#comments</comments>
		<pubDate>Tue, 23 Apr 2013 15:05:12 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040X]]></category>
		<category><![CDATA[Amend Return]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1827</guid>
		<description><![CDATA[What should you do if you already filed your federal tax return and then discover a mistake? Don’t worry; you have a chance to fix errors by filing an amended tax return. This year you can use the new IRS tool, ‘Where&#8217;s My Amended Return?’ to easily track the status of your amended tax return. [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/ten-facts-on-filing-an-amended-tax-return/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Eight Facts on Late Filing and Late Payment Penalties</title>
		<link>http://johnjanicekcpa.com/balsheet/eight-facts-on-late-filing-and-late-payment-penalties/</link>
		<comments>http://johnjanicekcpa.com/balsheet/eight-facts-on-late-filing-and-late-payment-penalties/#comments</comments>
		<pubDate>Mon, 22 Apr 2013 15:00:42 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4868]]></category>
		<category><![CDATA[Extension]]></category>
		<category><![CDATA[Failure To File]]></category>
		<category><![CDATA[Failure To Pay]]></category>
		<category><![CDATA[Interest]]></category>
		<category><![CDATA[Offer In Compromise]]></category>
		<category><![CDATA[Online Payment Agreement]]></category>
		<category><![CDATA[Penalties]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1823</guid>
		<description><![CDATA[April 15 is the annual deadline for most people to file their federal income tax return and pay any taxes they owe. By law, the IRS may assess penalties to taxpayers for both failing to file a tax return and for failing to pay taxes they owe by the deadline. Here are eight important points [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/eight-facts-on-late-filing-and-late-payment-penalties/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/Online_Payment_Agreement_Mixdown.mp3" length="1285902" type="audio/mpeg" />
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/tax_payment_option_mixdown.mp3" length="1427214" type="audio/mpeg" />
		</item>
		<item>
		<title>IRS Fresh Start Program Helps Taxpayers Who Owe the IRS</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-fresh-start-program-helps-taxpayers-who-owe-the-irs/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-fresh-start-program-helps-taxpayers-who-owe-the-irs/#comments</comments>
		<pubDate>Fri, 19 Apr 2013 14:56:48 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[12277]]></category>
		<category><![CDATA[433-A]]></category>
		<category><![CDATA[433-F]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[E-pay]]></category>
		<category><![CDATA[Fresh Start]]></category>
		<category><![CDATA[Installment Agreement]]></category>
		<category><![CDATA[Offer In Compromise]]></category>
		<category><![CDATA[Tax Liability]]></category>
		<category><![CDATA[Tax Lien]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1820</guid>
		<description><![CDATA[&#160; The IRS Fresh Start program makes it easier for taxpayers to pay back taxes and avoid tax liens. Even small business taxpayers may benefit from Fresh Start. Here are three important features of the Fresh Start program: • Tax Liens.  The Fresh Start program increased the amount that taxpayers can owe before the IRS generally [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-fresh-start-program-helps-taxpayers-who-owe-the-irs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/Online_Payment_Agreement_Mixdown.mp3" length="1285902" type="audio/mpeg" />
		</item>
		<item>
		<title>IRS Announces Three-Month Filing, Payment Extension Following Boston Marathon Explosions</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-announces-three-month-filing-payment-extension-following-boston-marathon-explosions/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-announces-three-month-filing-payment-extension-following-boston-marathon-explosions/#comments</comments>
		<pubDate>Thu, 18 Apr 2013 14:53:19 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4868]]></category>
		<category><![CDATA[Disaster Relief]]></category>
		<category><![CDATA[Disasters]]></category>
		<category><![CDATA[Tax Relief]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1817</guid>
		<description><![CDATA[&#160; WASHINGTON — The Internal Revenue Service today announced a three-month tax filing and payment extension to Boston area taxpayers and others affected by Monday’s explosions. This relief applies to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston. It also includes victims, their families, first responders, others impacted by [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-announces-three-month-filing-payment-extension-following-boston-marathon-explosions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tips for Taxpayers Who Missed the Tax Deadline</title>
		<link>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-missed-the-tax-deadline/</link>
		<comments>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-missed-the-tax-deadline/#comments</comments>
		<pubDate>Wed, 17 Apr 2013 16:08:00 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[9465]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[E-pay]]></category>
		<category><![CDATA[Installment Agreement]]></category>
		<category><![CDATA[Online Payment Agreement]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1813</guid>
		<description><![CDATA[&#160; The here is some advice for taxpayers who missed the tax filing deadline. &#160; File as soon as possible.  If you owe federal income tax, you should file and pay as soon as you can to minimize any penalty and interest charges. There is no penalty for filing a late return if you are [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-missed-the-tax-deadline/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/Online_Payment_Agreement_Mixdown.mp3" length="1285902" type="audio/mpeg" />
		</item>
		<item>
		<title>Certified Public Accountant Disbarred for Multiple Circular 230 Violations</title>
		<link>http://johnjanicekcpa.com/balsheet/certified-public-accountant-disbarred-for-multiple-circular-230-violations/</link>
		<comments>http://johnjanicekcpa.com/balsheet/certified-public-accountant-disbarred-for-multiple-circular-230-violations/#comments</comments>
		<pubDate>Tue, 16 Apr 2013 14:16:26 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[2555]]></category>
		<category><![CDATA[2848]]></category>
		<category><![CDATA[Audit]]></category>
		<category><![CDATA[Board of Accountancy]]></category>
		<category><![CDATA[Circular 230]]></category>
		<category><![CDATA[Due Diligence]]></category>
		<category><![CDATA[Frivolous Arguments]]></category>
		<category><![CDATA[Power of Attorney]]></category>
		<category><![CDATA[Tax Preparer]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1810</guid>
		<description><![CDATA[WASHINGTON — The Internal Revenue Service today announced that its Office of Professional Responsibility (OPR) obtained the disbarment of Certified Public Accountant Anthony A. Tiongson for charging unconscionable fees, giving irresponsible advice to clients and making false statements to federal and state authorities, among other things. Tiongson is prohibited from preparing tax returns or representing [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/certified-public-accountant-disbarred-for-multiple-circular-230-violations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Last-Minute Filers: Avoid Common Errors</title>
		<link>http://johnjanicekcpa.com/balsheet/last-minute-filers-avoid-common-errors/</link>
		<comments>http://johnjanicekcpa.com/balsheet/last-minute-filers-avoid-common-errors/#comments</comments>
		<pubDate>Mon, 15 Apr 2013 14:09:59 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4868]]></category>
		<category><![CDATA[9465]]></category>
		<category><![CDATA[9465-FS]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[E-pay]]></category>
		<category><![CDATA[Tax Tables]]></category>
		<category><![CDATA[United States Treasury]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1802</guid>
		<description><![CDATA[WASHINGTON — The Internal Revenue Service today reminded taxpayers to review their tax returns for common errors that could delay the processing of their returns. Here are some ways to avoid common mistakes. File electronically. Filing electronically vastly reduces tax return errors, as the tax software does the calculations, flags common errors and prompts taxpayers [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/last-minute-filers-avoid-common-errors/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/tax_return_errors_mixdown.mp3" length="0" type="audio/mpeg" />
		</item>
		<item>
		<title>Ten Facts about Adoption-Related Tax Savings</title>
		<link>http://johnjanicekcpa.com/balsheet/ten-facts-about-adoption-related-tax-savings/</link>
		<comments>http://johnjanicekcpa.com/balsheet/ten-facts-about-adoption-related-tax-savings/#comments</comments>
		<pubDate>Sat, 13 Apr 2013 14:23:35 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8839]]></category>
		<category><![CDATA[Adoption]]></category>
		<category><![CDATA[Adoption Tax Credit]]></category>
		<category><![CDATA[Adoption Taxpayer Identification Number]]></category>
		<category><![CDATA[Children]]></category>
		<category><![CDATA[E-file]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1807</guid>
		<description><![CDATA[Adoption can create new families or expand existing ones. The expenses of adopting a child may also lower your federal tax. If you recently adopted or attempted to adopt a child, you may be eligible for a tax credit. You may also be eligible to exclude some of your income from tax. Here are ten [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/ten-facts-about-adoption-related-tax-savings/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tips for Taxpayers Who Can&#8217;t Pay Their Taxes on Time</title>
		<link>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-cant-pay-their-taxes-on-time-2/</link>
		<comments>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-cant-pay-their-taxes-on-time-2/#comments</comments>
		<pubDate>Fri, 12 Apr 2013 14:06:29 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[9465]]></category>
		<category><![CDATA[Online Payment Agreement]]></category>
		<category><![CDATA[Tax Payment]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1800</guid>
		<description><![CDATA[If you find you owe tax after completing your federal tax return but can&#8217;t pay it all when you file, the IRS wants you to know your options. Here are four tips that can help you lower the amount of interest and penalties when you don’t pay the full amount on time. 1. File on time [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/tips-for-taxpayers-who-cant-pay-their-taxes-on-time-2/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Five Things to Know if You Need More Time to File</title>
		<link>http://johnjanicekcpa.com/balsheet/five-things-to-know-if-you-need-more-time-to-file/</link>
		<comments>http://johnjanicekcpa.com/balsheet/five-things-to-know-if-you-need-more-time-to-file/#comments</comments>
		<pubDate>Thu, 11 Apr 2013 16:46:09 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4868]]></category>
		<category><![CDATA[9465]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[E-pay]]></category>
		<category><![CDATA[Extension]]></category>
		<category><![CDATA[Online Payment Agreement]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1796</guid>
		<description><![CDATA[The April 15 tax-filing deadline is fast approaching. Some taxpayers may find that they need more time to file their tax returns. If you need extra time, you can get an automatic six-month extension from the IRS. Here are five important things you need to know about filing an extension: 1. Extra time to file is [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/five-things-to-know-if-you-need-more-time-to-file/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Eight Tax-Time Errors to Avoid</title>
		<link>http://johnjanicekcpa.com/balsheet/eight-tax-time-errors-to-avoid-2/</link>
		<comments>http://johnjanicekcpa.com/balsheet/eight-tax-time-errors-to-avoid-2/#comments</comments>
		<pubDate>Wed, 10 Apr 2013 15:33:07 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Adjusted Gross Income]]></category>
		<category><![CDATA[AGI]]></category>
		<category><![CDATA[Credits]]></category>
		<category><![CDATA[Deductions]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[Filing Status]]></category>
		<category><![CDATA[Social Security]]></category>
		<category><![CDATA[SSN]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1794</guid>
		<description><![CDATA[If you make a mistake on your tax return, it usually takes the IRS longer to process it. The IRS may have to contact you about that mistake before your return is processed. This will delay the receipt of your tax refund. The IRS reminds filers that e-filing their tax return greatly lowers the chance [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/eight-tax-time-errors-to-avoid-2/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/tax_return_errors_mixdown.mp3" length="2025870" type="audio/mpeg" />
		</item>
		<item>
		<title>Top Ten Tips on Making IRA Contributions</title>
		<link>http://johnjanicekcpa.com/balsheet/top-ten-tips-on-making-ira-contributions/</link>
		<comments>http://johnjanicekcpa.com/balsheet/top-ten-tips-on-making-ira-contributions/#comments</comments>
		<pubDate>Tue, 09 Apr 2013 14:30:16 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1040A]]></category>
		<category><![CDATA[8880]]></category>
		<category><![CDATA[Individual Retirement Arrangement]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[Retirement Savings Contribution Credit]]></category>
		<category><![CDATA[Savers Credit]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1792</guid>
		<description><![CDATA[The IRS has 10 important tips for you about setting aside money for your retirement in an Individual Retirement Arrangement. 1. You must be under age 70 1/2 at the end of the tax year in order to contribute to a traditional IRA. 2. You must have taxable compensation to contribute to an IRA. This includes income [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/top-ten-tips-on-making-ira-contributions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Six Tips on Making Estimated Tax Payments</title>
		<link>http://johnjanicekcpa.com/balsheet/six-tips-on-making-estimated-tax-payments/</link>
		<comments>http://johnjanicekcpa.com/balsheet/six-tips-on-making-estimated-tax-payments/#comments</comments>
		<pubDate>Mon, 08 Apr 2013 15:25:53 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1040ES]]></category>
		<category><![CDATA[Estimated Tax Payments]]></category>
		<category><![CDATA[Tax Payment]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1788</guid>
		<description><![CDATA[Some taxpayers may need to make estimated tax payments during the year. The type of income you receive determines whether you must pay estimated taxes. Here are six tips from the IRS about making estimated tax payments. 1. If you do not have taxes withheld from your income, you may need to make estimated tax payments. [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/six-tips-on-making-estimated-tax-payments/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Get Credit for Making Your Home Energy-Efficient</title>
		<link>http://johnjanicekcpa.com/balsheet/get-credit-for-making-your-home-energy-efficient/</link>
		<comments>http://johnjanicekcpa.com/balsheet/get-credit-for-making-your-home-energy-efficient/#comments</comments>
		<pubDate>Fri, 05 Apr 2013 16:23:29 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[5695]]></category>
		<category><![CDATA[Non-Business Energy Property Credit]]></category>
		<category><![CDATA[Residential Energy Credits]]></category>
		<category><![CDATA[Residential Energy Efficient Property Credit]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1786</guid>
		<description><![CDATA[If you made your home more energy efficient last year, you may qualify for a tax credit on your 2012 federal income tax return. Here is some basic information about home energy credits that you should know. Non-Business Energy Property Credit You may claim a credit of 10 percent of the cost of certain energy [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/get-credit-for-making-your-home-energy-efficient/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Top Six Tax Tips for the Self-Employed</title>
		<link>http://johnjanicekcpa.com/balsheet/top-six-tax-tips-for-the-self-employed/</link>
		<comments>http://johnjanicekcpa.com/balsheet/top-six-tax-tips-for-the-self-employed/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 15:21:13 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1040ES]]></category>
		<category><![CDATA[Schedule C]]></category>
		<category><![CDATA[Schedule C-EZ]]></category>
		<category><![CDATA[Schedule SE]]></category>
		<category><![CDATA[Self-Employed]]></category>
		<category><![CDATA[Self-Employed Insurance Deduction]]></category>
		<category><![CDATA[Self-Employment Tax]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1784</guid>
		<description><![CDATA[When you are self-employed, it typically means you work for yourself, as an independent contractor, or own your own business. Here are six key points the IRS would like you to know about self-employment and self-employment taxes: 1. Self-employment income can include pay that you receive for part-time work you do out of your home. This [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/top-six-tax-tips-for-the-self-employed/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nine Tips on Deducting Charitable Contributions</title>
		<link>http://johnjanicekcpa.com/balsheet/nine-tips-on-deducting-charitable-contributions/</link>
		<comments>http://johnjanicekcpa.com/balsheet/nine-tips-on-deducting-charitable-contributions/#comments</comments>
		<pubDate>Wed, 03 Apr 2013 14:18:24 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[8283]]></category>
		<category><![CDATA[Appraisal]]></category>
		<category><![CDATA[Charitable Contributions]]></category>
		<category><![CDATA[Charities]]></category>
		<category><![CDATA[Schedule A]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1782</guid>
		<description><![CDATA[Giving to charity may make you feel good and help you lower your tax bill. The IRS offers these nine tips to help ensure your contributions pay off on your tax return. 1. If you want a tax deduction, you must donate to a qualified charitable organization. You cannot deduct contributions you make to either an [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/nine-tips-on-deducting-charitable-contributions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Don’t Miss the Health Insurance Deduction if You’re Self-Employed</title>
		<link>http://johnjanicekcpa.com/balsheet/dont-miss-the-health-insurance-deduction-if-youre-self-employed/</link>
		<comments>http://johnjanicekcpa.com/balsheet/dont-miss-the-health-insurance-deduction-if-youre-self-employed/#comments</comments>
		<pubDate>Tue, 02 Apr 2013 14:14:50 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1065]]></category>
		<category><![CDATA[Children]]></category>
		<category><![CDATA[Dependents]]></category>
		<category><![CDATA[Limited Liability Company]]></category>
		<category><![CDATA[Partnership]]></category>
		<category><![CDATA[S-Corporation]]></category>
		<category><![CDATA[Schedule C]]></category>
		<category><![CDATA[Schedule C-EZ]]></category>
		<category><![CDATA[Schedule F]]></category>
		<category><![CDATA[Schedule K-1]]></category>
		<category><![CDATA[Schedule SE]]></category>
		<category><![CDATA[W-2]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1780</guid>
		<description><![CDATA[If you are self-employed, the IRS wants you to know about a tax deduction generally available to people who are self-employed. The deduction is for medical, dental or long-term care insurance premiums that self-employed people often pay for themselves, their spouse and their dependents. The insurance can also cover your child who was under age [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/dont-miss-the-health-insurance-deduction-if-youre-self-employed/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Six Tips for Taxpayers with Foreign Income</title>
		<link>http://johnjanicekcpa.com/balsheet/six-tips-for-taxpayers-with-foreign-income/</link>
		<comments>http://johnjanicekcpa.com/balsheet/six-tips-for-taxpayers-with-foreign-income/#comments</comments>
		<pubDate>Mon, 01 Apr 2013 16:09:24 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[2555-EZ]]></category>
		<category><![CDATA[8938]]></category>
		<category><![CDATA[FBAR]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1778</guid>
		<description><![CDATA[The IRS reminds U.S. citizens and residents who lived or worked abroad in 2012 that they may need to file a federal income tax return. If you are living or working outside the United States, you generally must file and pay your tax in the same way as people living in the U.S. This includes [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/six-tips-for-taxpayers-with-foreign-income/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Releases the Dirty Dozen Tax Scams for 2013</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-releases-the-dirty-dozen-tax-scams-for-2013/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-releases-the-dirty-dozen-tax-scams-for-2013/#comments</comments>
		<pubDate>Sat, 30 Mar 2013 14:02:20 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1099]]></category>
		<category><![CDATA[1099-OID]]></category>
		<category><![CDATA[4852]]></category>
		<category><![CDATA[Fraud]]></category>
		<category><![CDATA[Frivolous Arguments]]></category>
		<category><![CDATA[Identity Theft]]></category>
		<category><![CDATA[Offshore Accounts]]></category>
		<category><![CDATA[Phishing]]></category>
		<category><![CDATA[Preparer Fraud]]></category>
		<category><![CDATA[Scheme]]></category>
		<category><![CDATA[Tax Evasion]]></category>
		<category><![CDATA[Tax Scam]]></category>
		<category><![CDATA[W-2]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1776</guid>
		<description><![CDATA[WASHINGTON — The Internal Revenue Service today issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud. The Dirty Dozen listing, compiled by the IRS each year, lists a variety of [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-releases-the-dirty-dozen-tax-scams-for-2013/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ten Things to Know about Farm Income and Deductions</title>
		<link>http://johnjanicekcpa.com/balsheet/ten-things-to-know-about-farm-income-and-deductions-2/</link>
		<comments>http://johnjanicekcpa.com/balsheet/ten-things-to-know-about-farm-income-and-deductions-2/#comments</comments>
		<pubDate>Fri, 29 Mar 2013 15:58:50 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Deductions]]></category>
		<category><![CDATA[Farming Income]]></category>
		<category><![CDATA[Schedule F]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1773</guid>
		<description><![CDATA[If you earn money managing or working on a farm, you are in the farming business. Farms include plantations, ranches, ranges and orchards. Farmers may raise livestock, poultry or fish, or grow fruits or vegetables. Here are 10 things about farm income and expenses that the IRS wants you to know. 1. Crop insurance proceeds.  Insurance [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/ten-things-to-know-about-farm-income-and-deductions-2/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Rules for Children Who Have Investment Income</title>
		<link>http://johnjanicekcpa.com/balsheet/tax-rules-for-children-who-have-investment-income/</link>
		<comments>http://johnjanicekcpa.com/balsheet/tax-rules-for-children-who-have-investment-income/#comments</comments>
		<pubDate>Thu, 28 Mar 2013 15:54:28 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8615]]></category>
		<category><![CDATA[8814]]></category>
		<category><![CDATA[Children]]></category>
		<category><![CDATA[Dividends]]></category>
		<category><![CDATA[Guardian]]></category>
		<category><![CDATA[Interest]]></category>
		<category><![CDATA[Investment Income]]></category>
		<category><![CDATA[Parents]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1771</guid>
		<description><![CDATA[Some children receive investment income and are required to file a federal tax return. If a child cannot file his or her own tax return for any reason, such as age, the child&#8217;s parent or guardian is responsible for filing a return on the child’s behalf. There are special tax rules that affect how parents [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/tax-rules-for-children-who-have-investment-income/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Relief Available To Many Extension Requesters Claiming Tax Benefits</title>
		<link>http://johnjanicekcpa.com/balsheet/relief-available-to-many-extension-requesters-claiming-tax-benefits/</link>
		<comments>http://johnjanicekcpa.com/balsheet/relief-available-to-many-extension-requesters-claiming-tax-benefits/#comments</comments>
		<pubDate>Wed, 27 Mar 2013 15:49:35 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[American Taxpayer Relief Act]]></category>
		<category><![CDATA[Extension]]></category>
		<category><![CDATA[Penalties]]></category>
		<category><![CDATA[Penalty Relief]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1769</guid>
		<description><![CDATA[WASHINGTON —The Internal Revenue Service today provided late-payment penalty relief to individuals and businesses requesting a tax-filing extension because they are attaching to their returns any of the forms that couldn’t be filed until after January. The relief applies to the late-payment penalty, normally 0.5 percent per month, charged on tax payments made after the [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/relief-available-to-many-extension-requesters-claiming-tax-benefits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Itemizing vs. Standard Deduction: Six Facts to Help You Choose</title>
		<link>http://johnjanicekcpa.com/balsheet/itemizing-vs-standard-deduction-six-facts-to-help-you-choose/</link>
		<comments>http://johnjanicekcpa.com/balsheet/itemizing-vs-standard-deduction-six-facts-to-help-you-choose/#comments</comments>
		<pubDate>Tue, 26 Mar 2013 15:29:29 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1040A]]></category>
		<category><![CDATA[1040EZ]]></category>
		<category><![CDATA[Business Expenses]]></category>
		<category><![CDATA[Employee Business Expenses]]></category>
		<category><![CDATA[Itemized Deductions]]></category>
		<category><![CDATA[Schedule A]]></category>
		<category><![CDATA[Standard Deduction]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1767</guid>
		<description><![CDATA[When you file a tax return, you usually have a choice to make: whether to itemize deductions or take the standard deduction. You should compare both methods and use the one that gives you the greater tax benefit. The IRS offers these six facts to help you choose. 1. Figure your itemized deductions.  Add up the [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/itemizing-vs-standard-deduction-six-facts-to-help-you-choose/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/standard_vs_itemized_deduction_mixdown.mp3" length="1175694" type="audio/mpeg" />
		</item>
		<item>
		<title>Home Office Deduction: a Tax Break for Those Who Work from Home</title>
		<link>http://johnjanicekcpa.com/balsheet/home-office-deduction-a-tax-break-for-those-who-work-from-home/</link>
		<comments>http://johnjanicekcpa.com/balsheet/home-office-deduction-a-tax-break-for-those-who-work-from-home/#comments</comments>
		<pubDate>Mon, 25 Mar 2013 15:26:35 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8829]]></category>
		<category><![CDATA[Business]]></category>
		<category><![CDATA[Business Expenses]]></category>
		<category><![CDATA[Home Office]]></category>
		<category><![CDATA[Schedule C]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1765</guid>
		<description><![CDATA[If you use part of your home for your business, you may qualify to deduct expenses for the business use of your home. Here are six facts from the IRS to help you determine if you qualify for the home office deduction. 1. Generally, in order to claim a deduction for a home office, you must [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/home-office-deduction-a-tax-break-for-those-who-work-from-home/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Rules on Early Withdrawals from Retirement Plans</title>
		<link>http://johnjanicekcpa.com/balsheet/tax-rules-on-early-withdrawals-from-retirement-plans/</link>
		<comments>http://johnjanicekcpa.com/balsheet/tax-rules-on-early-withdrawals-from-retirement-plans/#comments</comments>
		<pubDate>Fri, 22 Mar 2013 15:23:58 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[401(k)]]></category>
		<category><![CDATA[5329]]></category>
		<category><![CDATA[Early Distribution]]></category>
		<category><![CDATA[Investments]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[Medical]]></category>
		<category><![CDATA[Retired]]></category>
		<category><![CDATA[Retirement]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1763</guid>
		<description><![CDATA[Taking money out early from your retirement plan can cost you an extra 10 percent in taxes. Here are five things you should know about early withdrawals from retirement plans. 1. An early withdrawal normally means taking money from your plan, such as a 401(k), before you reach age 59½. 2. You must report the amount you [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/tax-rules-on-early-withdrawals-from-retirement-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Claiming the Child and Dependent Care Tax Credit</title>
		<link>http://johnjanicekcpa.com/balsheet/claiming-the-child-and-dependent-care-tax-credit/</link>
		<comments>http://johnjanicekcpa.com/balsheet/claiming-the-child-and-dependent-care-tax-credit/#comments</comments>
		<pubDate>Thu, 21 Mar 2013 15:21:14 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[2441]]></category>
		<category><![CDATA[Child & Dependent Care Credit]]></category>
		<category><![CDATA[Children]]></category>
		<category><![CDATA[Dependent Care Credit]]></category>
		<category><![CDATA[Dependents]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1761</guid>
		<description><![CDATA[The Child and Dependent Care Credit can help offset some of the costs you pay for the care of your child, a dependent or a spouse. Here are 10 facts the IRS wants you to know about the tax credit for child and dependent care expenses. 1. If you paid someone to care for your child, [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/claiming-the-child-and-dependent-care-tax-credit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Has $917 Million for People Who Have Not Filed a 2009 Income Tax Return</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-has-917-million-for-people-who-have-not-filed-a-2009-income-tax-return/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-has-917-million-for-people-who-have-not-filed-a-2009-income-tax-return/#comments</comments>
		<pubDate>Wed, 20 Mar 2013 15:09:34 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1098]]></category>
		<category><![CDATA[1099]]></category>
		<category><![CDATA[4506T]]></category>
		<category><![CDATA[5498]]></category>
		<category><![CDATA[Earned Income Credit]]></category>
		<category><![CDATA[EITC]]></category>
		<category><![CDATA[Tax Refund]]></category>
		<category><![CDATA[W-2]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1759</guid>
		<description><![CDATA[WASHINGTON — Refunds totaling just over $917 million may be waiting for an estimated 984,400 taxpayers who did not file a federal income tax return for 2009, the Internal Revenue Service announced today. However, to collect the money, a return for 2009 must be filed with the IRS no later than Monday, April 15, 2013. [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-has-917-million-for-people-who-have-not-filed-a-2009-income-tax-return/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Five Tax Credits that Can Reduce Your Taxes</title>
		<link>http://johnjanicekcpa.com/balsheet/five-tax-credits-that-can-reduce-your-taxes/</link>
		<comments>http://johnjanicekcpa.com/balsheet/five-tax-credits-that-can-reduce-your-taxes/#comments</comments>
		<pubDate>Tue, 19 Mar 2013 15:30:03 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8812]]></category>
		<category><![CDATA[8863]]></category>
		<category><![CDATA[American Opportunity Credit]]></category>
		<category><![CDATA[Child & Dependent Care Credit]]></category>
		<category><![CDATA[Child Tax Credit]]></category>
		<category><![CDATA[Earned Income Credit]]></category>
		<category><![CDATA[Retirement Savings Contribution Credit]]></category>
		<category><![CDATA[Savers Credit]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1755</guid>
		<description><![CDATA[A tax credit reduces the amount of tax you must pay. A refundable tax credit not only reduces the federal tax you owe, but also could result in a refund. Here are five credits the IRS wants you to consider before filing your 2012 federal income tax return: 1. The Earned Income Tax Credit is a [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/five-tax-credits-that-can-reduce-your-taxes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/EITC_2013_Mixdown.mp3" length="1409934" type="audio/mpeg" />
		</item>
		<item>
		<title>Important Facts about Mortgage Debt Forgiveness</title>
		<link>http://johnjanicekcpa.com/balsheet/important-facts-about-mortgage-debt-forgiveness/</link>
		<comments>http://johnjanicekcpa.com/balsheet/important-facts-about-mortgage-debt-forgiveness/#comments</comments>
		<pubDate>Mon, 18 Mar 2013 14:25:45 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1099-C]]></category>
		<category><![CDATA[982]]></category>
		<category><![CDATA[Mortgage]]></category>
		<category><![CDATA[Mortgage Forgiveness Debt Relief Act]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1753</guid>
		<description><![CDATA[If your lender cancelled or forgave your mortgage debt, you generally have to pay tax on that amount. But there are exceptions to this rule for some homeowners who had mortgage debt forgiven in 2012. Here are 10 key facts from the IRS about mortgage debt forgiveness: 1. Cancelled debt normally results in taxable income. However, [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/important-facts-about-mortgage-debt-forgiveness/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Four Things You Should Know if You Barter</title>
		<link>http://johnjanicekcpa.com/balsheet/four-things-you-should-know-if-you-barter/</link>
		<comments>http://johnjanicekcpa.com/balsheet/four-things-you-should-know-if-you-barter/#comments</comments>
		<pubDate>Fri, 15 Mar 2013 15:05:24 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1099-B]]></category>
		<category><![CDATA[Barter Income]]></category>
		<category><![CDATA[Schedule C]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1750</guid>
		<description><![CDATA[Small businesses sometimes barter to get products or services they need. Bartering is the trading of one product or service for another. Usually there is no exchange of cash. An example of bartering is a plumber doing repair work for a dentist in exchange for dental services. The IRS reminds all taxpayers that the fair [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/four-things-you-should-know-if-you-barter/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ten Facts about Capital Gains and Losses</title>
		<link>http://johnjanicekcpa.com/balsheet/ten-facts-about-capital-gains-and-losses/</link>
		<comments>http://johnjanicekcpa.com/balsheet/ten-facts-about-capital-gains-and-losses/#comments</comments>
		<pubDate>Thu, 14 Mar 2013 14:02:08 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[8949]]></category>
		<category><![CDATA[Assets]]></category>
		<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Capital Losses]]></category>
		<category><![CDATA[Long-Term]]></category>
		<category><![CDATA[Schedule D]]></category>
		<category><![CDATA[Short-Term]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1748</guid>
		<description><![CDATA[The term “capital asset” for tax purposes applies to almost everything you own and use for personal or investment purposes. A capital gain or loss occurs when you sell a capital asset. Here are 10 facts from the IRS on capital gains and losses: 1. Almost everything you own and use for personal purposes, pleasure or [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/ten-facts-about-capital-gains-and-losses/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Take Credit for Your Retirement</title>
		<link>http://johnjanicekcpa.com/balsheet/take-credit-for-your-retirement/</link>
		<comments>http://johnjanicekcpa.com/balsheet/take-credit-for-your-retirement/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 14:59:09 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[401(k)]]></category>
		<category><![CDATA[8880]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[Married]]></category>
		<category><![CDATA[Savers Credit]]></category>
		<category><![CDATA[Single]]></category>
		<category><![CDATA[Student]]></category>
		<category><![CDATA[Widow]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1746</guid>
		<description><![CDATA[Saving for your retirement can make you eligible for a tax credit worth up to $2,000. If you contribute to an employer-sponsored retirement plan, such as a 401(k) or to an IRA, you may be eligible for the Saver’s Credit. Here are seven points the IRS would like you to know about the Saver’s Credit: [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/take-credit-for-your-retirement/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Seven Important Tax Facts about Medical and Dental Expenses</title>
		<link>http://johnjanicekcpa.com/balsheet/seven-important-tax-facts-about-medical-and-dental-expenses/</link>
		<comments>http://johnjanicekcpa.com/balsheet/seven-important-tax-facts-about-medical-and-dental-expenses/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 14:48:41 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Itemized Deductions]]></category>
		<category><![CDATA[Medical]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1740</guid>
		<description><![CDATA[If you paid for medical or dental expenses in 2012, you may be able to get a tax deduction for costs not covered by insurance. The IRS wants you to know these seven facts about claiming the medical and dental expense deduction. 1. You must itemize.  You can only claim medical and dental expenses for costs [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/seven-important-tax-facts-about-medical-and-dental-expenses/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/medical_and_dental_expenses_mixdown.mp3" length="1804302" type="audio/mpeg" />
		</item>
		<item>
		<title>Four Tax Tips about Your Unemployment Benefits</title>
		<link>http://johnjanicekcpa.com/balsheet/four-tax-tips-about-your-unemployment-benefits/</link>
		<comments>http://johnjanicekcpa.com/balsheet/four-tax-tips-about-your-unemployment-benefits/#comments</comments>
		<pubDate>Mon, 11 Mar 2013 14:33:41 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1099-G]]></category>
		<category><![CDATA[Disaster Relief]]></category>
		<category><![CDATA[Unemployment Benefits]]></category>
		<category><![CDATA[W-4V]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1738</guid>
		<description><![CDATA[If you received unemployment benefits this year, you must report the payments on your federal income tax return. Here are four tips from the IRS about unemployment benefits. 1. You must include all unemployment compensation you received in your total income for the year. You should receive a Form 1099-G, Certain Government Payments. It will show [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/four-tax-tips-about-your-unemployment-benefits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Interest Rates Remain the Same for the Second Quarter of 2013</title>
		<link>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-second-quarter-of-2013/</link>
		<comments>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-second-quarter-of-2013/#comments</comments>
		<pubDate>Fri, 08 Mar 2013 14:20:24 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[Interest]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1736</guid>
		<description><![CDATA[WASHINGTON – The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Apr. 1, 2013.  The rates will be: three (3) percent for overpayments (two (2) percent in the case of a corporation); three (3) percent for underpayments; five (5) percent for large corporate underpayments; and one-half [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/interest-rates-remain-the-same-for-the-second-quarter-of-2013/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Social Security Benefits and Your Taxes</title>
		<link>http://johnjanicekcpa.com/balsheet/social-security-benefits-and-your-taxes/</link>
		<comments>http://johnjanicekcpa.com/balsheet/social-security-benefits-and-your-taxes/#comments</comments>
		<pubDate>Thu, 07 Mar 2013 14:07:50 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[1040A]]></category>
		<category><![CDATA[Dependents]]></category>
		<category><![CDATA[E-file]]></category>
		<category><![CDATA[Head of Household]]></category>
		<category><![CDATA[Individuals]]></category>
		<category><![CDATA[Joint Return]]></category>
		<category><![CDATA[Married]]></category>
		<category><![CDATA[Qualifying Widower]]></category>
		<category><![CDATA[SSA-1099]]></category>
		<category><![CDATA[Tax Exempt]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1733</guid>
		<description><![CDATA[Some people must pay taxes on their Social Security benefits. If you get Social Security, you should receive a Form SSA-1099, Social Security Benefit Statement, by early February. The form shows the amount of benefits you received in 2012. Here are five tips from the IRS to help you determine if your benefits are taxable: [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/social-security-benefits-and-your-taxes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Now Accepting All 2012 Returns</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-now-accepting-all-2012-returns/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-now-accepting-all-2012-returns/#comments</comments>
		<pubDate>Wed, 06 Mar 2013 15:56:28 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[4868]]></category>
		<category><![CDATA[5695]]></category>
		<category><![CDATA[American Taxpayer Relief Act]]></category>
		<category><![CDATA[E-file]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1742</guid>
		<description><![CDATA[WASHINGTON — The Internal Revenue Service announced today that it has finished updating its tax-processing systems allowing all remaining individual and business taxpayers to file their 2012 federal income tax returns. Over the weekend, the IRS completed reprogramming and testing of its systems for tax-year 2012 including all remaining updates required by the American Taxpayer [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-now-accepting-all-2012-returns/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Expands Voluntary Worker Classification Settlement Program; Relief From Past Payroll Taxes Available to More Employers Who Reclassify Their Workers As Employees</title>
		<link>http://johnjanicekcpa.com/balsheet/irs-expands-voluntary-worker-classification-settlement-program-relief-from-past-payroll-taxes-available-to-more-employers-who-reclassify-their-workers-as-employees/</link>
		<comments>http://johnjanicekcpa.com/balsheet/irs-expands-voluntary-worker-classification-settlement-program-relief-from-past-payroll-taxes-available-to-more-employers-who-reclassify-their-workers-as-employees/#comments</comments>
		<pubDate>Wed, 06 Mar 2013 14:03:40 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1099]]></category>
		<category><![CDATA[8952]]></category>
		<category><![CDATA[Employee]]></category>
		<category><![CDATA[Employer]]></category>
		<category><![CDATA[Voluntary Classification Settlement Program]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1731</guid>
		<description><![CDATA[WASHINGTON — The Internal Revenue Service has expanded its Voluntary Classification Settlement Program (VCSP) paving the way for more taxpayers to take advantage of this low-cost option for achieving certainty under the law by reclassifying their workers as employees for future tax periods. The IRS is modifying several eligibility requirements thus making it possible for [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/irs-expands-voluntary-worker-classification-settlement-program-relief-from-past-payroll-taxes-available-to-more-employers-who-reclassify-their-workers-as-employees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>First-Time Homebuyer Credit Look-up Tool Helps Taxpayers Who Must Repay the Credit</title>
		<link>http://johnjanicekcpa.com/balsheet/first-time-homebuyer-credit-look-up-tool-helps-taxpayers-who-must-repay-the-credit/</link>
		<comments>http://johnjanicekcpa.com/balsheet/first-time-homebuyer-credit-look-up-tool-helps-taxpayers-who-must-repay-the-credit/#comments</comments>
		<pubDate>Tue, 05 Mar 2013 13:58:20 +0000</pubDate>
		<dc:creator>jrjcpa</dc:creator>
				<category><![CDATA[1040]]></category>
		<category><![CDATA[5405]]></category>
		<category><![CDATA[First-Time Homebuyer Credit]]></category>

		<guid isPermaLink="false">http://johnjanicekcpa.com/balsheet/?p=1727</guid>
		<description><![CDATA[The IRS no longer mails reminder letters to taxpayers who have to repay the First-Time Homebuyer Credit. To help taxpayers who must repay the credit, the IRS website has a user-friendly look-up tool. Here are four reminders about repaying the credit and using the tool: 1. Who needs to repay the credit?  If you bought a [...]]]></description>
		<wfw:commentRss>http://johnjanicekcpa.com/balsheet/first-time-homebuyer-credit-look-up-tool-helps-taxpayers-who-must-repay-the-credit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
<enclosure url="http://www.irs.gov/pub/newsroom/marketing/internet/first_time_homebuyer_credit_lookup_tool_mixdown.mp3" length="1416846" type="audio/mpeg" />
		</item>
	</channel>
</rss>
