Sunday, April 17, 2011

??? Error on the 1040 Tax Form ????

While doing my deceased mother's federal tax return I noticed what I thought was an error in their usual double speak. It's found in the 1040 Instructions book for the year 2010. It's on page 24. The "Simplified Method Worksheet-Lines 16a and 16b" is the title above the worksheet. On line 9 of this worksheet it says,

"...If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R."

Does anyone out there in IRS land, or the land of poor stiffs -that have to read through this mumbo jumbo double speak- know what that means? PLEASE TELL ME. It's 4:00 am and I can't make out what the tax coder means. Can you draw me a picture?

I have spent days on end trying to figure out my mother's taxes. She always used a CPA to do her taxes. When she died her SS check and retirement checks stopped. So there's no money for CPAs now. I don't know if I have to file a tax return for her estate too. In order to file for an extension of time to file I had to nearly complete her tax form. That's nuts. I only have her federal taxes complete. Now I have to do her state taxes and my own taxes. I just hope this process is easier since I've done one of them. I can't go any place or do anything except work on taxes. Oh, I'd just LOVE to do this full time. (sarcasm) Actually, if I did this as a job I wouldn't be sitting her day and night. I could stop working and go do something else. I think I've gained 10 pounds from the time I started this LITTLE project.

Here is a list of the topics I have to read through in order to do the estate taxes. I also had to prepare her 1040 tax form and her state tax form. I'll bet there are twenty more forms and publication I have to read too. What idiots make up this stuff? I hope who ever wrote this tax code gets buried in their own tax code when they die. I hope their wife, daughter, son, father have to go through this. I hope they have to go through this over and over until they go bald from pulling out their hair. I hope the blue bird of paradise flies up their open cavities, tax code in tow. And now for the Pièce de Résistance, (that's French for "the best part") a look at just some of the things I get to read. It would almost be easier to go to jail than do taxes.

Publication 559 - Main Content

Table of Contents

* Personal Representative
o Duties
o Fees Received by Personal Representatives
* Final Income Tax Return for Decedent—Form 1040
o Name, Address, and Signature
o When and Where To File
o Filing Requirements
o Income To Include
o Exemptions and Deductions
o Credits, Other Taxes, and Payments
o Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts
o Filing Reminders
* Other Tax Information
o Tax Benefits for Survivors
o Income in Respect of a Decedent
o Deductions in Respect of a Decedent
o Estate Tax Deduction
o Gifts, Insurance, and Inheritances
o Other Items of Income
* Income Tax Return of an Estate— Form 1041
o Filing Requirements
o Income To Include
o Exemption and Deductions
o Credits, Tax, and Payments
o Name, Address, and Signature
o When and Where To File
* Distributions to Beneficiaries From an Estate
o Income That Must Be Distributed Currently
o Other Amounts Distributed
o Discharge of a Legal Obligation
o Character of Distributions
o How and When To Report
o Bequest
o Termination of Estate
* Estate Tax Return—Form 706
* Comprehensive Example
o Final Return for Decedent
o Income Tax Return of an Estate—Form 1041
* How To Get Tax Help
o Low Income Taxpayer Clinics (LITCs).


  1. HOly smoke, wouldn't you rather stick a pitchfork into your eye? Scrape up some money and enlist the aid of someone who can guide you through this, or at least submit an extension for you. There is too much brand new material for you to wade through. Let the IRS know that you're doing due diligence but are having trouble.
    Hey... what about H and S Block? Someone there could help you and they'd charge less than a CPA. Good luck with this. Again: HOLY SMOKE!


  2. Hi. You can find a blank Fillable 2012 Form 1040 here.

    You can fill out the form, save it, fax it, and email it. Please feel free to use it.