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padding:7.5pt 7.5pt 7.5pt 7.5pt;height:275.25pt'> <p align=center style='text-align:center'><img border=0 width=750 height=367 id="_x0000_i1025" src="https://ae887556f4-custmedia.vresp.com/library/1257796449/b7cb854d44/mainbanner.jpg?__nocache__=1" alt=mainbanner.jpg align=bottom></p> </td> <td valign=bottom style='padding:7.5pt 7.5pt 7.5pt 7.5pt;height:275.25pt'> <p align=center style='text-align:center'><img border=0 width=200 height=51 id="_x0000_i1026" src="https://ae887556f4-custmedia.vresp.com/library/1257796449/538d24de36/TaxThinkAboutIt.jpg?__nocache__=1" alt=TaxThinkAboutIt.jpg><br> <span style='font-family:"Trebuchet MS","sans-serif"'>Tax Think a division of Taryle and Associates, CPAs, PLLC&nbsp;<br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>PHONE: 480-948-9510</span></strong><br> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:navy'>email: <a href="mailto:info@tacpas.com"><span style='font-family: "Trebuchet MS","sans-serif"'>info@tacpas.com</span></a></span><br> <a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/c0f130c460/main_page="><span style='font-size:10.0pt'>Visit the Tax Think Website &gt;&gt;</span></a> </p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif";color:white'>Warren's Events &amp; </span></strong><b><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"; color:white'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>Deadlines</span></strong></span></b><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> </td> <td width="60%" valign=bottom style='width:60.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 24.0pt;font-family:"Trebuchet MS","sans-serif";color:white'>Big Action Packed Edition</span></strong> </p> </td> <td width="20%" valign=bottom style='width:20.0%;background:#7C3A00; padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;color:white'>&nbsp;</span></strong><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif";color:white'>Thursday Night Calls: </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Trebuchet MS","sans-serif"'>Time for Year-End Tax Planning</span></strong><strong><span style='font-size:24.0pt;font-family: "Trebuchet MS","sans-serif"'>&nbsp; </span></strong></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:black'>Don't be surprised in April schedule for Year-End Tax Planning now! </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:black'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/a2cc4277d3">More Info&gt;&gt;</a> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:black'>(480) 948-9510 or </span><span style='font-family:"Trebuchet MS","sans-serif"'><a href="mailto:info@tacpas.com"><span style='font-family:"Verdana","sans-serif"'>info@tacpas.com</span></a></span><span style='font-family:"Verdana","sans-serif";color:black'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Verdana","sans-serif";color:black'>*************&nbsp;</span></strong><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Trebuchet MS","sans-serif"'>&nbsp;Year-End S Corporation Payroll&nbsp;</span></strong><b><span style='font-size:18.0pt;font-family: "Trebuchet MS","sans-serif"'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>Teleconference </span></strong></span></b></p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif";color:black'>&nbsp;</span></strong><span style='font-family:"Verdana","sans-serif";color:black'>All S corporation owners plan on attending this free teleconfrence to be sure you get all of your year-end payroll housekeepng in order </span><span style='font-size: 10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:black'>Tuesday December 1 3:00 pacific time&nbsp; 712- 775-7100 pin 349590#.&nbsp; </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"; color:black'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/a639469d6c">Get personal use of company car form needed for year-end payroll</a>&nbsp; </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Verdana","sans-serif"'>*************</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'><br> </span><strong><span style='font-size:18.0pt;font-family:"Verdana","sans-serif"; color:black'>&nbsp;</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; <o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Trebuchet MS","sans-serif"'>The Deadline for </span></strong><b><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>C corporation tax returns&nbsp; </span></strong></span></b></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Trebuchet MS","sans-serif"'>Corporations with a year end of September 30 or extended C corporations with a year end of </span></strong><b><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>March 31 is&nbsp;</span></strong><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>December 15th </span></strong></span></b></p> <p align=center style='text-align:center'><strong><span style='font-size: 18.0pt;font-family:"Verdana","sans-serif";color:black'>*************</span></strong><span style='font-size:18.0pt;font-family:"Verdana","sans-serif";color:black'>&nbsp;</span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Verdana","sans-serif";color:black'>Did You Miss a Webinar&nbsp;On Subject&nbsp;That&nbsp;Is Important To You</span><span style='font-family:"Trebuchet MS","sans-serif";color:black'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/9194103617/TaxThink/6de5538f54/02767bb837/d6aed30b3e/main_page=index&amp;cPath=1"><strong><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'>See&nbsp;all of our recorded &nbsp;</span></strong><b><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif"'><br> <strong><span style='font-family:"Trebuchet MS","sans-serif"'>webinars &gt;&gt;</span></strong></span></b></a><strong><span style='font-family:"Trebuchet MS","sans-serif"'> </span></strong></p> </td> <td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-family:"Trebuchet MS","sans-serif"'>This is a big action packed edition!  Big because I have several important topics to discuss with you and  action packed because as we get closer to the end of the year there are many things you need to take action on. First, since we are getting close to the end of the year we must discuss</span><a href="#Year_end_planning"><span style='font-family:"Trebuchet MS","sans-serif"'> year end planning</span></a><span style='font-family:"Trebuchet MS","sans-serif"'>. Second, New York has passed a </span><a href="#new_york"><span style='font-family:"Trebuchet MS","sans-serif"'>retro-active tax</span></a><span style='font-family:"Trebuchet MS","sans-serif"'> that might impact many of you. Finally, we are hosting </span><a href="#teleconf"><span style='font-family:"Trebuchet MS","sans-serif"'>free conference</span></a><span style='font-family:"Trebuchet MS","sans-serif"'> call that every S corporation owner must hear before the end of the year. If you prefer to skip to certain subject please click on the&nbsp;underlined links above. I know last week I said we would discuss maximizing the deduction for the business use of your car but with all I have to cover this edition was just getting too long - so next week I promise. </span></p> <p><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>YEAR-END PLANNING</span></strong><a name="Year_end_planning"></a><span style='font-family:"Trebuchet MS","sans-serif"'><br> Year-end tax planning serves two very useful purposes. It allows us one last chance before the end of the tax year to estimate how much tax you may have to pay in April. This knowledge helps to make sure you are in the financial position to pay any taxes you may owe. For some of us this means moving money around or looking for the best time to liquidate some investments. For others it may mean putting off some spending or even focusing your efforts on raising cash. Knowing now how much money you may need to come up with in April allows you more options and the time make wiser choices than waiting until March. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>The biggest benefit in knowing where you are tax wise is that it gives you the ability to make some last minute moves to reduce your tax liability. Depending on your particular situation there can be several strategies that can still be implemented before the end of the year to reduce your tax burden. Moves such as selling an investment to realize the loss, buying equipment this year instead of waiting until next year (remember the deduction for sales tax we discussed last week), prepaying your C corporation for services or a number of other moves that will fit your circumstances. </span></p> <p><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/93760370ee"><span style='font-family:"Trebuchet MS","sans-serif"'>Click here for information on having Taryle and Associates, CPAs do your year-end planning</span></a><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> <p><strong><span style='font-family:"Trebuchet MS","sans-serif"'>NEW RETROACTIVE TAX IN NEW YORK</span></strong><a name="new_york"></a><span style='font-family:"Trebuchet MS","sans-serif"'> <br> New York has passed a new RETROACTIVE tax. While I know this does not affect a lot of you I still thought that it should be included in our update mainly because of the retroactive nature of the law. If New York is successful we can imagine that we will see this strategy in a state near you - soon. <br> <br> New York has instituted the Metropolitan Commuter Transportation Tax (MCTMT) that affects all salaries of at least $2,500 per quarter and earned income from self employment and partnerships of at least $10,000. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>This tax is retroactive to March 1, 2009. The MCTMT tax has two parts, a payroll tax expense to employers for all employees with salaries of at least $2,500 each quarter and a separate tax on self employed individuals and partners with earned income of at least $10,000. The $10,000 threshold for self-employed and partner income must be applied to each business activity separately  even if you file married filing jointly. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>This is not a tax only on LLC s  this tax is on all unincorporated and unstructured businesses. This tax IS NOT on rental income for NY properties held by LLC s. The New York counties affected by this tax are:<br> New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, Nassau, Suffolk, Orange, Putnam, Duchess and Westchester. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For employers 2009 MCTMT returns and payments are due as follows:</span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For March 1 through September 30&nbsp;&nbsp;the due date is November 2, 2009</span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For October 1 through December 31&nbsp;&nbsp;the due date is February 1, 2010 </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>If your business contracts a payroll company to prepare employee paychecks, you should check with the company to make sure that they have systems in place to calculate this tax. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For Self-employed individuals and partners 2009 MCTMT estimated tax payments are due as follows:</span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For January 1 through September 30&nbsp;&nbsp;the due date is November 2, 2009</span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>For October 1 through December 31&nbsp;&nbsp;the due date is February 1, 2010 </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>If you think you or your business might be subject to the MCTMT, please contact our office and set up an appointment with your tax advisor 480 948-9510 or e-mail </span><a href="mailto:info@tacpas.com"><span style='font-family:"Trebuchet MS","sans-serif"'>info@tacpas.com</span></a><span style='font-family:"Trebuchet MS","sans-serif"'> </span></p> <p><strong><span style='font-family:"Trebuchet MS","sans-serif"'>TELECONFERENCE CALL ALL S CORPORATION OWNERS MUST ATTEND</span></strong><a name=teleconf></a><span style='font-family:"Trebuchet MS","sans-serif"'> <br> With the end of the year fast approaching there are a few payroll related housekeeping issues for S corporations that should not be neglected. The biggest issue is making sure that you have paid yourself a reasonable salary. S Corporation owners are required to take a reasonable salary from their company and this is an audit flag for the IRS.&nbsp; We will discuss this issue to make sure you are in compliance.&nbsp; Additionally personal use of the company car and officer health insurance premiums must be added to the salary of S corporation owners and FICA and Medicare taxes must be paid on these amounts. And we don t want to forget the possibility paying your children. As you can see, there are a lot of things to consider and complete before the end of the year. We are bringing back payroll expert Mary Martina of CompuPay to join me in a free teleconference to discuss all of this and more with you. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>The call will be Tuesday December 1 at 3:00 pacific time. The call in number is 712 775-7100 pin 349590#. If you cannot make it the call will be recorded and available on our website. </span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>In order to properly report your personal use of your company car we need you to </span><span style='font-size:10.0pt'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/1a6bdf493d"><span style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif"'>complete the worksheet you can download by clicking here</span></a></span><span style='font-family:"Trebuchet MS","sans-serif"'>. We will discuss how to complete this worksheet on the call.</span><span style='font-size:10.0pt; font-family:"Trebuchet MS","sans-serif"'> </span></p> </td> <td width="30%" valign=top style='width:30.0%;border:solid #E3BF77 1.0pt; mso-border-alt:solid #E3BF77 .75pt;background:#E3BF77;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif"'>Don't forget, as a subscriber to TaxThink About It! you may attend our Thursday night calls</span></strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>.<br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> </span><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>Call is every Thursday (except holidays) 3:00 pacific time</span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Trebuchet MS","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/19a1e8381b/TaxThink/6de5538f54/02767bb837/33e3ae6a67/affid=936914"><span style='font-size:13.5pt;color:#B35408'>Get your free subscription to Bob Proctor's Insight of the Day&gt;&gt;</span></a></span><span style='font-size: 18.0pt;font-family:"Trebuchet MS","sans-serif"'>&nbsp; </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><strong><span style='font-family: "Trebuchet MS","sans-serif"'>This Week's Quote</span></strong><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span></p> <p><span style='font-family:"Trebuchet MS","sans-serif"'>To lay with one hand the power of government on the property of the citizen, and with the other to bestow it on favored individuals & . is none the less robbery because it is & . called taxation. <cite><span style='font-family:"Trebuchet MS","sans-serif"'> &nbsp;US Supreme Court in Loan Association v. Topeka (1874)</span></cite></span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td colspan=3 style='background:#B45503;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://oi.vresp.com/f2af/v4/send_to_friend.html?ch=18169a0e89&amp;lid=TEST&amp;ldh=TEST"><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";color:white'>Forward this message to a friend</span></a></span><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family:"Times New Roman"; color:white'> | </span><strong><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman";color:white'>480-948-9510</span></strong><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>|&nbsp;Visit our website </span><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://cts.vresp.com/c/?TaxThink/18169a0e89/TEST/d8aa3e1c59"><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif";color:white'>www.tacpas.com</span></a><o:p></o:p></span></p> </td> </tr> </table> </div> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <br clear=all style='mso-special-character:line-break'> <o:p></o:p></span></p> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" noshade style='color:#E0E0E0' align=center> </span></div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>If you no longer wish to receive these emails, please reply to this message with &quot;Unsubscribe&quot; in the subject line or simply click on the following link: <a href="http://cts.vresp.com/u?18169a0e89/TEST/TEST">Unsubscribe</a></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" noshade style='color:#E0E0E0' align=center> </span></div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Tax Think<br> 8687 E Via de Ventura, Ste 101<br> Scottsdale, Arizona 85258<br> US<o:p></o:p></span></p> <p><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'><a href="http://www.verticalresponse.com/content/pm_policy.html">Read</a> the VerticalResponse marketing policy.<o:p></o:p></span></p> </td> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p class=MsoNormal align=right style='text-align:right'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://www.verticalresponse.com/landing/?mm/18169a0e89"><span style='text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1029" src="http://img.pcdn.vresp.com/pwrby_vr_logo_120.gif?__nocache__=1" alt="Try Email Marketing with VerticalResponse!"></span></a><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 id="_x0000_i1030" src="http://cts.vresp.com/o.gif?18169a0e89/TEST/TEST&amp;__nocache__=1"><o:p></o:p></span></p> </div> </body> </html>