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mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--> </head> <body lang=EN-US link=black vlink=black style='tab-interval:.5in'> <div class=WordSection1> <p class=MsoNormal style='margin-left:120.0pt;text-indent:-120.0pt;tab-stops: 120.0pt;mso-layout-grid-align:none;text-autospace:none'>&nbsp;</p> <div align=center> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=782 style='width:586.5pt;mso-cellspacing:0in;background:white;border:solid #660000 1.5pt; 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;height:275.25pt'> <td width=750 colspan=2 valign=bottom style='width:562.5pt;background:black; 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="http://img-ak.verticalresponse.com/media/a/e/8/ae887556f4/08e6709015/32ac3e20d9/library/mainbanner.jpg" 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="http://img-ak.verticalresponse.com/media/a/e/8/ae887556f4/08e6709015/32ac3e20d9/library/TaxThinkAboutIt.jpg" 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/08e6709015/7bc87d807d/6e55f1cf64/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:"Verdana","sans-serif";color:white'>Warren's Events &amp; </span></strong><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif";color:white'><br> <strong><span style='font-family:"Verdana","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 class=MsoNormal align=center style='text-align:center'><b><span style='font-size:18.0pt;font-family:"Verdana","sans-serif";color:white'>The Government&nbsp;Requires All Businesses to Hire a Bookkeeper</span></b><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif";color:white'> </span><span style='color:white'><o:p></o:p></span></b></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:"Verdana","sans-serif";color:white'>Thursday Night Calls:</span></strong><strong><span style='font-size:13.5pt;font-family:"Trebuchet MS","sans-serif";color:white'> </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 class=MsoNormal align=center style='text-align:center'><span style='font-size:13.5pt'><br> </span>&nbsp;<strong><span style='font-size:13.5pt'>S Corporations, C&nbsp;Corporations with&nbsp;a 12/31 year end&nbsp;and Partnership tax returns are due&nbsp;September 15th</span></strong> <br> There are no further extensions and the late filing penalties can be very high. Please make sure we have all your information as soon as possible.&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'>&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'><br> &nbsp;<br> <strong><span style='font-size:13.5pt'>Personal Tax Returns are due October 15th&nbsp;</span></strong>&nbsp;<br> There are also no further extensions for these either. Please make sure we have your information as soon as possible.&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'>&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'><a href="http://cts.vresp.com/c/?TaxThink/08e6709015/7bc87d807d/0932c05b47">2009 Tax Origanizers&gt;&gt;</a>&nbsp; </p> <p class=MsoNormal align=center style='text-align:center'><br> <br> <strong>C Corporations with a June 30 year end are due September 15th</strong> <br> These returns can be extended for six months but you must pay any taxes due by the&nbsp;September 15th due date.<br> <br> &nbsp; </p> </td> <td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'>Well almost but if you do not have a bookkeeper by&nbsp;January 1, 2012,&nbsp;it may not be possible to comply with the new extremely onerous 1099 requirements brought to us thanks to the healthcare bill. <strong><span style='font-family:"Verdana","sans-serif"'>Yes the healthcare bill</span></strong>. Remember the big deal everyone raised about having the healthcare bill paid for, well here is part of how they plan to pay for it. They have created new 1099 reporting requirements for <strong><span style='font-family:"Verdana","sans-serif"'>EVERY</span></strong> business in America that are so time consuming and complicated that they are counting on generating an additional $17.1 billion in revenue by 2019 through penalties, interest and underreporting. </span></p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br>  <em><span style='font-family:"Verdana","sans-serif"'>But I just have a small part time network marketing business that I don t make much money from these requirements won t apply to me, will they?</span></em>&quot; Yes they will, they will apply to every business big or small, profitable or not profitable, full or part time every business. </span></p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> Under the old rules businesses must issue a form 1099 to every non-incorporated individual or company it pays $600 or more per year for services except for attorney s whom you must issue a 1099 even if they are incorporated.&nbsp; Tracking the information needed to complete the 1099s could be time consuming but since 1099s are only issued to un-incorporated services providers it is not that taxing on most small businesses. </span></p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> Beginning January 1 2012 this relatively simple requirement takes a major turn for the worst.&nbsp; Under the new rules businesses will have to issue 1099s to all venders it pays $600 or more.&nbsp; Venders include almost anyone a business pays other than its employees. That means you need to send 1099s to corporations as well as unincorporated businesses. Even more significant, in addition to issuing 1099s to service providers you will need to issue 1099s to venders whom you purchased goods from as well. This includes purchases such as electricity, inventory, office supplies even gas for your company vehicle. Basically everyone your business pays other than employees.&nbsp; Wow!</span> </p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> In order to issue a 1099 to a vender you need to know four things. You need know their name, their address (ok those were easy), their employer identification number (EIN) or social security number and how much you paid them.&nbsp; To get the first three pieces of information needed to issue a 1099 you are required to have the vender complete and sign a form W-9. The question is how will you know who you will need to get a W-9 from? Do you always know whether or not your total payments to a particular vender will add up to $600 or more for the year? You can wait until the end of the year and see who you paid $600 or more to and then request they complete the form W-9. The problem with doing it that way is the clock is running and you will find it difficult to get all of your W-9s back before the filing deadline. The other option is to get a W-9 from every vender up front before you pay them anything. Then if you end up paying them more than $600 you have what you need to issue a timely 1099.&nbsp; <br> <br> The fourth piece of information, how much you paid the vender could be the most complicated. Most all of our accounting systems are setup to keep track of expenses by category but not necessarily by vender. QuickBooks does have a 1099 tracking function in it but it is vital for it to be step up correctly and properly maintained in order for it to be helpful.</span> </p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> All of this will be very time consuming but it is not extremely complicated& yet. Enter IRS Commissioner Doug Shulman. In a recent speech Commissioner Shulman said that the IRS plans to administratively exempt payments made by credit or debit cards. This means we will have to not only keep track of how much we paid a particular vender but also how we paid that vender.&nbsp; Let s say you spent $800 at your local office supply store in 2012, if you used your debit card for $600 and wrote a check for $200 you do not issue a 1099. Now let s say you spend the same $800 this time only $200 on the credit card and $600 by check you would issue a 1099 for $600. Some of my CPA friends have been sending me other more complicated nightmare scenarios (that s what CPAs do for fun) that are all very plausible.&nbsp; </span></p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> The best thing you can do now is to make sure you are prepared for January 1, 2012. It seems like it is pretty far into the future, but it will get here quicker than you think. Get your systems in place now so that when it counts you are prepared. </span></p> <p class=MsoNormal><span style='font-family:"Verdana","sans-serif"'><br> And what if you are not prepared? That s where the revenue generation I talked about in the beginning comes into play.&nbsp; The penalty for not properly filing a 1099 is $50 per 1099 and it can be increased to $100 or more if the IRS believes that you intentionally did not comply.&nbsp; Don t allow them to pay for the healthcare bill on your back, be ready. </span></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <p class=MsoNormal>&nbsp; </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-family: "Verdana","sans-serif"'>Don't forget, as a subscriber to TaxThink About It! you may attend our Thursday night calls</span></strong><span style='font-family:"Verdana","sans-serif"'>.<br> </span><span style='font-family:"Trebuchet MS","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'>Call is every Thursday (except holidays) 3:00 pacific time </span><span style='font-size: 10.0pt;font-family:"Trebuchet MS","sans-serif"'><o:p></o:p></span><span style='font-family:"Verdana","sans-serif"'><br> <br> <br> Today's subject was kind of heavy&nbsp;so how about a video on the lighter side?<br> <strong><span style='font-family:"Verdana","sans-serif"'>WANT A SMOKING HOT REAL ESTATE DEAL</span></strong><b><br> </b><a href="http://cts.vresp.com/c/?TaxThink/08e6709015/7bc87d807d/bd0bf3f6f4/v=Mm7-dgZKeTU"><strong><span style='font-family:"Verdana","sans-serif"'>watch the video&gt;&gt;</span></strong> </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:"Trebuchet MS","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif";color:#B35408'><a href="http://cts.vresp.com/c/?TaxThink/08e6709015/7bc87d807d/3bf9f68c7a/v=cYkTemApxms">Get your free subscription to Bob Proctor's Insight of the Day&gt;&gt;</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'><span style='font-size:10.0pt; font-family:"Verdana","sans-serif"'><br> </span><span style='font-family:"Verdana","sans-serif"'><br> </span><b><span style='font-size:13.5pt;font-family:"Verdana","sans-serif"'><br> <br> <strong><span style='font-family:"Verdana","sans-serif"'>This Week's Quote</span></strong></span></b><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'><em><span style='font-family:"Verdana","sans-serif"'>From one of my States heros</span></em><span style='font-family:"Verdana","sans-serif"'>&nbsp; <o:p></o:p></span></p> <p align=center style='text-align:center'><span style='font-family:"Verdana","sans-serif"'>I have little interest in streamlining government or in making it more efficient, for I mean to reduce its size. I do not undertake to promote welfare, for I propose to extend freedom. My aim is not to pass laws, but to repeal them. It is not to inaugurate new programs, but to cancel old ones that do violence to the Constitution or that have failed their purpose, or that impose on the people an unwarranted financial burden. I will not attempt to discover whether legislation is  needed before I have first determined whether it is constitutionally permissible. And if I should later be attacked for neglecting my constituents  interests, I shall reply that I was informed that their main interest is liberty and that in that cause I am doing the very best I can. </span><cite><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> &nbsp;Barry Goldwater</span></cite><span style='font-family:"Verdana","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=08e6709015&amp;lid=123200508&amp;ldh=7bc87d807d"><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/08e6709015/7bc87d807d/e323c8377d"><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?08e6709015/7bc87d807d/mlpftw">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/08e6709015"><span style='text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1029" src="http://img-ak.verticalresponse.com/pwrby_vr_logo_120.gif" 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?08e6709015/7bc87d807d/mlpftw"><o:p></o:p></span></p> </div> </body> </html>