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</head> <body lang=EN-US link="#B35408" vlink="#B35408" style='tab-interval:.5in' alink="#b35408"> <div class=Section1> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Verdana","sans-serif"'><a href="http://hosted.verticalresponse.com/355994/c78eb328fa/123200508/7bc87d807d/">Click to view this email in a browser</a></span><span style='font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=800 style='width:600.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:1'> <td colspan=2 style='padding:0in 0in 0in 0in'><p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><img border=0 width=800 height=194 id="_x0000_i1025" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/c78eb328fa/6724a3f117/library/newsbanner.jpg" style='height:175px;width:800px' alt=newsbanner.jpg><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td colspan=2 style='background:#B35408;padding:0in 0in 0in 0in'> <p align=center style='text-align:center'>&nbsp; </p> <p align=center style='text-align:center'>&nbsp; </p> </td> </tr> <tr style='mso-yfti-irow:3'> <td width=434 valign=top style='width:325.5pt;background:#E2B653;padding: 0in 0in 0in 5.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=546 style='width:409.5pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 7.5pt 7.5pt 7.5pt 7.5pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>States Create Tax  Traps To Increase Revenue </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Here is something you probably did not know (only if you have been a deserted island that is) most of the State governments are broke and the Federal government is beyond broke. President Obama was asked by a reporter last week when he thought the government would run out of money. He answered,  We re already out of money. The scary part is that many of the state governments are in far worse off situation than the federal government.&nbsp;&nbsp; </span><span style='font-size:7.5pt;line-height:115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Most states receive tax revenue from three sources income tax, property tax and sales tax. For the first time in many years all three areas are depressed at the same time.&nbsp; The income tax base is down because of high unemployment, the property tax base is down because of the decrease in real estate values and the sales tax base is down because people are buying less. With a reduction in the base the only way to maintain or increase revenue is to increase the rate. Just as we recently witnessed in California with the voters rejection of all of the state s tax increase initiatives public sediment is against tax rate increases. So what is a cash strapped state to do if it can t raise taxes? New York, California and Hawaii have found an answer, increase penalties by setting up  traps. Don t think that you can stop reading this post simply because you live in another state.&nbsp; Ohio and Wisconsin already have new tax legislation pending and I am sure many other states will soon follow.&nbsp; </span><span style='font-size:7.5pt;line-height:115%; font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Here is what has been happening. New York State just increased its tax rates retroactively to January 1, 2009. Prior to the change New York s highest tax bracket was 6.85% now it is 8.97%. Typically, through withholding and quarterly payments, individual taxpayers must pay 100% (or in a few states 110%) of the prior year's tax owed or 90% of the current year's liability to avoid underpayment penalties. In most state those underpayment penalties are as much as 5% - 8%. However, under the freshly enacted New York law, taxpayers who want to use the 100% of prior year's taxes &quot;safe harbor&quot; for 2009 are forced to pay 100% of what they would have owed in 2008, had the higher 2009 rates been in effect in 2008. In other words, to use the safe harbor, you must go back and recompute your 2008 taxes! Recomputing New York State tax is not a simple matter due to the state s unusual way it created its tax brackets.&nbsp; In my opinion New York created this extra complication in order to increase revenue from penalties. This amounts to no more than the tax version of a  speed trap. </span><span style='font-size:7.5pt; line-height:115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Meanwhile on the other coast, California not to be out done, has introduced its own  speed traps. Not only did the Golden State increase tax rates across the board by .25% (the increase is still in place for 2009 despite the voters rejection of all of the tax increase propositions) but it changed its requirements for quarterly estimates. Normally a taxpayer is required to make their estimated tax payments in four equal quarterly amounts. Now under California s new law the quarterly payments are  front loaded. In the first two quarters taxpayers must pay in 30% each quarter and in the last two quarters they pay 20% each quarter. This adds some complication but not enough to satisfy the California legislature so, they added two more complications.&nbsp;&nbsp;&nbsp;</span><span style='font-size:7.5pt; line-height:115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>First if your Federal (not State, but Federal) adjusted gross income is more than $1 million for 2009 you will not be allowed to use the safe harbor of paying in 100% of your prior year s tax. Notice, that this uses 2009 s adjusted gross income to determine which method to use for making your 2009 estimates. It is nearly impossible for many small business owners to know now, the beginning of June, if they will make more than $1 million dollars this year. Therefore this makes choosing the correct amount for estimated payments a dicey proposition.&nbsp; You may be thinking that there is nothing you need to worry about because you are confident that your income will not be greater than $1 million this year. Well the legislators have not forgotten about you. Don t feel left out! This is where the second complication comes in. Once a taxpayer makes an estimated tax payment or an extension payment to California after January 1, 2009 of $20,000 or more, all subsequent tax payments must be made electronically.&nbsp; Failure to pay electronically (meaning you mail them a check) will result in a 1% fine. California just announced they will waive the fine for 2009 to allow people to get used to the new system, how kind of them.&nbsp; </span><span style='font-size:7.5pt; line-height:115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>We have been from the east coast to the west coast now to off the coast Hawaii.&nbsp; Hawaii has added three new upper tax brackets 9%, 10% and 11% nudging out California s mere 10.5% as the highest taxed state in the country.&nbsp; When the Hawaiian legislator increased the tax rates they did not change the withholding tables. This means that many Hawaiian taxpayers who have been relying on withholding from their paychecks to pay their taxes may be in for a real surprise when they file their 2009 tax returns. Instead of their usual and expected refund, they may need to actually pay out more. Some people may even have to pay penalties.&nbsp; Is it all that sunshine and ocean air that just caused the legislators to forget about the withholding tables or is this yet another  speed trap? </span><span style='font-size:7.5pt;line-height: 115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>What can you do to avoid these potential traps? Contact your Taryle and Associates tax strategist to help. If you have an S corporation we have a strategy that may help you to allow you not to pay estimated payments thereby avoiding these traps. If this is not the situation for you, our tax strategist can help you determine if your quarterly estimated are correct. </span><span style='font-size:7.5pt; line-height:115%;font-family:"Verdana","sans-serif"'><o:p></o:p></span></p> <p style='line-height:115%'><span style='font-size:10.0pt;line-height:115%; font-family:"Verdana","sans-serif"'>Currently, we are closely watching Ohio and Wisconsin and I will keep you up to date when other states join in the  trap setting. </span><span style='font-size:7.5pt;line-height:115%; font-family:"Verdana","sans-serif"'><br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:#E2B653;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"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/3f746df24a">Taryle and Associates Business Services</a></span></strong> </p> </td> </tr> <tr style='mso-yfti-irow:3'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><strong><span style='font-family:"Calibri","sans-serif"'>Did you know that we offer more than tax services?</span></strong><span style='font-family:"Calibri","sans-serif"'> We have a Business Service side as well. Business services offers:</span> </p> <p class=MsoNormal><span style='font-family:"Calibri","sans-serif"'>Bookkeeping, Projections and Forecasts, Business Monitoring, Business Consultation</span> </p> <p class=MsoNormal><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/6572d0130b">For More Information&gt;&gt;</a> </p> </td> </tr> <tr style='mso-yfti-irow:4'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:#E2B653;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"'>Did You Miss a Webinar&nbsp;On Subject&nbsp;That&nbsp;Is Important To You</span></strong> </p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/86fc197018/main_page=index&amp;cPath=1"><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif"'>See&nbsp;all of our recorded </span>&nbsp;webinars &gt;&gt;</a>&nbsp;</span></strong> </p> <p align=center style='text-align:center'><strong><span style='font-family: "Verdana","sans-serif"'>This Weeks Quote </span></strong></p> </td> </tr> <tr style='mso-yfti-irow:5;mso-yfti-lastrow:yes'> <td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'>The more laws and order are made prominent, the more thieves and robbers there will be. -- <a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/68fb21ae74" target="_blank"><span style='color:blue'>Lao Tsu</span></a> <o:p></o:p></span></p> <p><span style='font-size:18.0pt'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/a3975765e2/affid=936914">Get your free subscription to Insight of the Day&gt;&gt;</a></span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'> <o:p></o:p></span></p> </td> </tr> </table> </td> <td width=217 valign=top style='width:162.75pt;background:#E2B653;padding: 0in 0in 0in 3.75pt'> <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: 5.25pt 5.25pt 5.25pt 5.25pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal align=center style='text-align:center'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/f1ce9dae61"><span style='text-decoration:none;text-underline:none'><img border=0 width=190 height=205 id="_x0000_i1026" src="http://img.pcdn.vresp.com/media/a/e/8/ae887556f4/c78eb328fa/6724a3f117/library/speed%20trap.jpg" style='height:205px;width:190px' alt="speed trap.jpg"></span></a>&nbsp;</span><span style='mso-fareast-font-family:"Times New Roman"'> <o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p align=center style='text-align:center'><strong><span style='font-size: 13.5pt;font-family:"Trebuchet MS","sans-serif"'>Warren's Events and Deadlines</span></strong><span style='font-family:"Trebuchet MS","sans-serif"'>&nbsp; </span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:5.25pt 5.25pt 5.25pt 5.25pt'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="93%" style='width:93.0%;mso-cellspacing:0in;background:white;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1027" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-tl.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1028" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td valign=top style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal align=right style='text-align:right'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1029" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-tr.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1030" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p align=center style='text-align:center'><span style='font-family:"Georgia","serif"'>&nbsp;</span><span class=style3><span style='font-size:18.0pt;font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/278205e3c1"><span style='font-family:"Arial","sans-serif";color:#000066'>The Cash Machine Workshop</span><br> June 3-5 Phoenix, AZ</a></span></span><span style='font-family:"Georgia","serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Georgia","serif"'>&nbsp; <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/1d7eed4911"><span style='color:navy'>Loral's Big Table<br> </span>June&nbsp;8&nbsp; <br> Lake Tahoe</a></span><span style='font-family:"Georgia","serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Georgia","serif"'>&nbsp; <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Georgia","serif"'><a href="http://cts.vresp.com/c/?TaxThink/c78eb328fa/7bc87d807d/1c721f2d4a"><span style='font-family:"Trebuchet MS","sans-serif";color:navy'>C Corporation tax returns due</span><span style='font-family:"Trebuchet MS","sans-serif"'> June 15th corporations with a year end of March 31st or September 30 that filed an extension</span></a></span><span style='font-family:"Trebuchet MS","sans-serif"'> </span><span style='font-family:"Georgia","serif"'><o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Trebuchet MS","sans-serif";color:navy'>Second Quarter Estimated Tax</span><span style='font-size:18.0pt;font-family:"Trebuchet MS","sans-serif"'> Payments due June 15th</span><span style='font-family:"Georgia","serif"'> <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Georgia","serif"'>&nbsp; <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-size:18.0pt; font-family:"Tahoma","sans-serif";color:navy'>Make it Keep it Protect it</span><span style='font-size:18.0pt;font-family:"Tahoma","sans-serif"'>&nbsp; Coming soon!!</span><span style='font-family:"Georgia","serif"'> <o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1031" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/spacer.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=bottom style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"; mso-fareast-font-family:"Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1032" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-bl.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td style='padding:0in 0in 0in 0in'></td> <td valign=bottom style='background:#E2B653;padding:0in 0in 0in 0in'> <p class=MsoNormal align=right style='text-align:right'><span style='font-family:"Trebuchet MS","sans-serif";mso-fareast-font-family: "Times New Roman"'><img border=0 width=16 height=16 id="_x0000_i1033" src="https://vrimg.secure.miisolutions.net/images/tinymce/layouts/img/corner-c-br.gif"></span><span style='font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> </div> </td> </tr> <tr style='mso-yfti-irow:3'> <td style='background:#B35408;padding:5.25pt 5.25pt 5.25pt 5.25pt'> <p class=MsoNormal><strong><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"; 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