4897 Buford Hwy, Ste 222 ......................... Làm thuê hay triệu phú

Atlanta, GA 30341-3669.............................. Đời đối xử công bình

Tel (770) 696-1189 .................................... Muốn được đời tưởng thưởng

Fax (770) 696-1587 ................................... Hãy đòi hỏi chính mình ..............(someone wrote this)

http://www.LocThaiCPA.com ....................Email: LocThaiCPA@gmail.com

Tuesday, June 18, 2013

The Vietnamese Trash Can

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The Vietnamese Trash Can
Cái Thùng Rác Của Người Việt

Bạn có bao giờ nhận thấy rằng nhiều người Việt sẽ ném rác trên mặt đất, ngay cả khi có một thùng rác gần đó hoặc ngay cả trước mặt của họ?
Tôi sẽ không bao giờ hiểu được tại sao người Việt lại có thể ném rác trên mặt đất thay vì dùng một chút nỗ lực để đảm bảo đường phố và trong khu shopping center của người Việt được sạch sẽ. Quan trọng hơn nữa là không để người các nước khác xem thường dân tộc Việt Nam.
Tôi chỉ không hiểu làm thế nào một người nào đó có thể xem là OK để ném rác ra ngoài đường với bao nhiêu người khác chứng kiến mà không cảm thấy khó chịu hoặc xấu hổ.  Quan tâm đến môi trường xung quanh, giữ gìn thuần phong mỹ tục là bổn phận chung của mọi người. Xả rác và giả vờ không biết là một sai lầm to lớn của người Việt chúng ta. Một khi các nước coi thường người Việt rồi, thật khó để đạt được thể diện của ta trở lại.
Trẻ em nhìn thấy cha mẹ xả rác sẽ là một gương rất xấu mà bậc tiền bối để lại cho thế hệ kế tiếp. Người Việt mình có câu "Nghèo cho sạch, rách cho thơm". Tôi hiểu rằng không phải luôn luôn dễ dàng để làm điều đúng, nhưng xả rác ra đường là điều tuyệt đối không nên làm.
Tôi cho rằng vấn đề này có liên quan ít nhiều đến sự lười biếng, hoặc người xả rác có tâm lý rằng nó không phải là việc của họ phải bỏ rác vào thùng rác, cho nên họ không quan tâm. Người Mỹ có câu "Whatever happened to treating others the way you want to be treated." Xin tạm dịch "Những gì bạn không muốn người khác làm cho mình, thì bạn đừng làm điều đó cho họ." Chúng ta rất mong muốn được mọi người kính trọng, cho nên việc trước hết là mình phải có lòng tự trọng thì người khác mới trọng mình được.
Bạn đặt rác vào thùng rác bởi vì đó là điều phải làm và nên làm. Đồng thời bạn cũng muốn người khác làm như vậy. Đây không phải là một sự thay đổi mạnh mẻ, hoặc một biểu hiện thân thiện. Nhưng tất cả chúng ta có thể làm một chút gì đó để giúp đỡ và được tôn trọng trong việc đừng xả rác bừa bãi ra đường.
 Khi bạn đặt rác vào thùng rác, bạn nên tự hào về thực tế là bạn tôn trọng những người xung quanh, và muốn giúp giử cho khu vực nơi bạn sinh hoạt sạch sẽ. Bạn phải hiểu rằng càng nhiều người không xả rác, thì những người khác sẽ suy nghĩ đắn đo về việc xả rác bởi vì họ sẽ nhìn xấu.
 Tóm lại, nếu ném rác ra ngoài cửa sổ xe hơi,  hoặc trong khu shopping của người Việt là hoàn toàn sai và thiếu suy nghĩ. 

Người viết:  Lộc Thái, CPA
 

Monday, June 17, 2013

IRS Offers Information, Support and Services for Small Businesses

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Source:  www.irs.gov
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Do you own or operate a small business? Or do you plan to start a business someday soon? If you answered yes to either question, the IRS has online information, support and services that may be helpful to you.

Small Business Week Webinars. During National Small Business Week 2013, the IRS is hosting two free, live small business webinars. Go online to learn about the many tax benefits available to businesses. You will also learn how to avoid common mistakes made by small businesses. IRS staff will answer questions during each webinar.

   - Attend the free live webinars on June 18 and June 20 at 2 p.m. (ET).
   - Register for the events at IRS Webinars for Small Businesses.
   - Although tax professionals will not get continuing education credits, they will receive lots of useful information.

If you’re unable to attend the live events, you can view the archived versions on the IRS Video Portal. They’ll be available about three weeks after the broadcasts.

Online Support Anytime. The IRS offers many online products and services for small businesses. They’re available any day of the week throughout the year on IRS.gov. Here are just a few examples of the business resources the IRS offers:

   - The Online Learning and Educational Products page features useful small business tools. The Online Tax Calendar helps you keep track of important tax deadlines. You can subscribe to e-News for Small Businesses to help you stay on top of the latest tax news affecting small businesses.
   - The Self-Employed Individuals Tax Center is for sole proprietors, independent contractors, members of partnerships, and others who are in business for themselves. Check it out for self-employed tax information and more tools.
   - The Small Business and Self-Employed Tax Center is for small businesses with assets under $10 million. Visit this page for resources like Small Business Taxes: the Virtual Workshop. This popular class helps you learn the basics of federal taxes. It offers nine lessons to help you navigate tax issues so your small business can thrive.

Visit IRS.gov for more information and federal tax news for small businesses. You can also get small business forms and publications on the IRS website or by calling 800-TAX-FORM (800-829-3676).

Wednesday, May 22, 2013

Keep the Child Care Credit in Mind for Summer

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Soure:  www.irs.gov
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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 summer, but also throughout the year. Here are eight key points the IRS wants you to know about this credit.

1. You must pay for care so you – and your spouse if filing jointly – can work or actively look for work. Your spouse meets this test during any month they are full-time student, or physically or mentally incapable of self-care.

2. You must have earned income. Earned income includes earnings such as wages and self-employment. If you are married filing jointly, your spouse must also have earned income. There is an exception to this rule for a spouse who is full-time student or who is physically or mentally incapable of self-care.

3. You must pay for the care of one or more qualifying persons. Qualifying children under age 13 who you claim as a dependent meet this test. Your spouse or dependent who lived with you for more than half the year may meet this test if they are physically or mentally incapable of self-care.

4. You may qualify for the credit whether you pay for care at home, at a daycare facility outside the home or at a day camp. If you pay for care in your home, you may be a household employer. For more information, see Publication 926, Household Employer's Tax Guide.

5. The credit is a percentage of the qualified expenses you pay for the care of a qualifying person. It can be up to 35 percent of your expenses, depending on your income.

6. You may use up to $3,000 of the unreimbursed expenses you pay in a year for one qualifying person or $6,000 for two or more qualifying person.

7. Expenses for overnight camps or summer school tutoring do not qualify. You cannot include the cost of care provided by your spouse or a person you can claim as your dependent. If you get dependent care benefits from your employer, special rules apply.

8. Keep your receipts and records to use when you file your 2013 tax return next year. Make sure to note the name, address and Social Security number or employer identification number of the care provider. You must report this information when you claim the credit on your return.

For more details about the rules to claim this credit, see Publication 503, Child and Dependent Care Expenses. You can get both publications at IRS.gov or have them mailed by calling 800-TAX-FORM (800-829-3676).

Friday, April 19, 2013

Ten Facts on Filing an Amended Tax Return

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Source:  www.irs.gov
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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's My Amended Return?’ to easily track the status of your amended tax return. Here are 10 facts you should know about filing an amended tax return.

1. Use Form 1040X, Amended U.S. Individual Income Tax Return, to file an amended tax return. An amended return cannot be e-filed. You must file it on paper.

2. You should consider filing an amended tax return if there is a change in your filing status, income, deductions or credits.

3. You normally do not need to file an amended return to correct math errors. The IRS will automatically make those changes for you. Also, do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. The IRS normally will send a request asking for those.

4. Generally, you must file Form 1040X within three years from the date you filed your original tax return or within two years of the date you paid the tax, whichever is later. Be sure to enter the year of the return you are amending at the top of Form 1040X.

5. If you are amending more than one tax return, prepare a 1040X for each return and mail them to the IRS in separate envelopes. You will find the appropriate IRS address to mail your return to in the Form 1040X instructions.

6. If your changes involve the need for another schedule or form, you must attach that schedule or form to the amended return.

7. If you are filing an amended tax return to claim an additional refund, wait until you have received your original tax refund before filing Form 1040X. Amended returns take up to 12 weeks to process. You may cash your original refund check while waiting for the additional refund.

8. If you owe additional taxes with Form 1040X, file it and pay the tax as soon as possible to minimize interest and penalties.

9. You can track the status of your amended tax return three weeks after you file with the IRS’s new tool called, ‘Where’s My Amended Return?’ The automated tool is available on IRS.gov and by phone at 866-464-2050. The online and phone tools are available in English and Spanish. You can track the status of your amended return for the current year and up to three prior years.

10. To use either ‘Where’s My Amended Return’ tool, just enter your taxpayer identification number (usually your Social Security number), date of birth and zip code. If you have filed amended returns for more than one year, you can select each year individually to check the status of each. If you use the tool by phone, you will not need to call a different IRS phone number unless the tool tells you to do so.

Tuesday, April 16, 2013

IRS Offers Tips for Taxpayers Who Missed the Tax Deadline

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Source:  www.irs.gov
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The IRS has some advice for taxpayers who missed the tax filing deadline.

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 due a refund.

Penalties and interest may be due. If you missed the April 15 deadline, you may have to pay penalties and interest. The IRS may charge penalties for late filing and for late payment. The law generally does not allow a waiver of interest charges. However, the IRS will consider a reduction of these penalties if you can show a reasonable cause for being late.

E-file is your best option. IRS e-file programs are available through Oct. 15. E-file is the easiest, safest and most accurate way to file. With e-file, you will receive confirmation that the IRS has received your tax return. If you e-file and are due a refund, the IRS will normally issue it within 21 days.

Free File is still available. Everyone can use IRS Free File. If your income is $57,000 or less, you qualify to e-file your return using free brand-name software. If you made more than $57,000 and are comfortable preparing your own tax return, use Free File Fillable Forms to e-file. This program uses the electronic versions of paper IRS forms. IRS Free File is available only through IRS.gov.

Pay as much as you can. If you owe tax but can’t pay it all at once, you should pay as much as you can when you file your tax return. Pay the remaining balance due as soon as possible to minimize penalties and interest charges.

Installment Agreements are available. If you need more time to pay your federal income taxes, you can request a payment agreement with the IRS. Apply online using the IRS Online Payment Agreement Application tool or file Form 9465, Installment Agreement Request.

Refunds may be waiting. If you’re due a refund, you should file as soon as possible to get it. Even if you are not required to file, you may be entitled to a refund. This could apply if you had taxes withheld from your wages, or you qualify for certain tax credits. If you don’t file your return within three years, you could forfeit your right to the refund.