IRS Audit Red Flags 国税局审计警示

CINDIE CPA Firm Email:  Phone: (732) 896-0272
Address: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854


  1. Not reporting all Taxable Income
  2. Higher Income /Making a lot of Money: Biden’s Build Back Better bill – high-wealth exam squad at work- 1040 related business returns – domestic and foreign. IRS says $400K income and below is safe though.
  3. High than average deductions, losses or credits: But if you have the proper documentation for your deduction, loss or credit, don’t be afraid to claim it.:
  4. Take Larger than average Charitable Deductions based on the income level
  5. Running a business on Schedule C: 100K or Cash-intensive
  6. Non-filers: $100K and above failed filing
  7. Claiming the American Opportunity Tax Credit on Form 8863
  8. Taking an Early Payout from an IRA or 401(k) Account without paying 10% penalty
  9. Change in Alimony Deductions
  10. Cash Transactions: Reports from other agencies or financial institutions
  11. Failing to Report a Foreign Bank Account: foreign accounts that combined total more than $10,000 at any time.  FinCEN Report 114 (FBAR) and Form 8938
  12. Claiming the Foreign Earned Income Exclusion


  1. Claiming rental losses
  2. Hobby vs Business
  3. Claiming 100% Business Use of a Vehicle on Form 4562: Be sure to have 2nd car for personal use.
  4. Claiming Day-Trading Losses on Schedule C
  5. Operating a Marijuana Business
  6. Taking the Research & Development Credit
  7. Failing Report Certain Professional Earnings as Self-Employment Income: Not an investor


  1. 不报告所有应税收入
  2. 更高的收入/赚很多钱:拜登的 Build Back Better 法案 – 工作中的高收入考试小组 – 1040 相关业务回报 – 国内和国外。美国国税局表示 40 万美元及以下的收入是安全的。
  3. 高于平均水平的扣除额、损失或抵免额:但如果您有适当的扣除额、损失或抵免额证明文件,请不要害怕提出索赔。:
  4. 根据收入水平采取高于平均水平的慈善扣除
  5. 按附表 C 开展业务:100K 或现金密集型
  6. 非申报者:10 万美元及以上的申报失败
  7. 在 8863 表格上申请美国机会税收抵免
  8. 从 IRA 或 401(k) 账户中提早支付而无需支付 10% 的罚款
  9. 赡养费扣除的变化
  10. 现金交易:来自其他机构或金融机构的报告
  11. 未能报告外国银行账户:任何时候合计总额超过 10,000 美元的外国账户。 FinCEN 报告 114 (FBAR) 和表格 8938
  12. 申请外国收入豁免


  1. 索赔租金损失
  2. 爱好与商业
  3. 在 4562 表上声明车辆的 100% 商业用途:确保拥有第二辆车供个人使用。
  4. 根据附表 C 索赔日内交易损失
  5. 经营大麻业务
  6. 获得研发信用
  7. 未能将某些专业收入报告为自雇收入:不是投资者

IRS ONLINE Account 个人 IRS 在线账户

A lot of clients complained that they still haven’t received the 2020 tax refund. Here are some new channels to obtain updated info – IRS finally started the practice of a personal online account.

An IRS online account makes it easy for people to quickly get the tax planning info they need. With the same ease that taxpayers have when banking online or placing an online shopping order, they can log in and get the latest on their payment history, balance, and more.

Taxpayers can view information about their account including:

  • Their payoff amount, which is updated for the current day
  • The balance for each tax year for which they owe taxes
  • Their payment history
  • Key information from their most current tax return as originally filed
  • Payment plan details if they have one
  • Digital copies of select IRS notices
  • Their address on file

With an online account, taxpayers can also:

  • Make a same day payment
  • Set up an online payment plan
  • Access tax records and transcripts
  • Authorize another person to represent them before the IRS or view their tax records
  • Approve and electronically sign Power of Attorney and Tax Information Authorization requests from their tax professional

A taxpayer’s balance will update no more than once every 24 hours, usually overnight. Taxpayers should also allow one to three weeks for payments to show in the payment history.

很多客户抱怨他们仍然没有收到2020年的退税。 这里有一些获取更新信息的新渠道——国税局终于开始了个人网上账户的做法。国税局终于开始了个人网上账户的做法。

IRS 在线帐户使人们可以轻松快速地获得所需的税务规划信息。与纳税人在网上银行或在线购物订单时一样,他们可以登录并获取最新的付款历史、余额等信息。

纳税人可以查看有关其帐户的信息,包括:支付金额, 每个纳税年度的余额, 付款历史, 最初提交的最新纳税申报表中的关键信息, 付款计划详细信, 选择 IRS 通知的数字副本, 档案中的地址, 等等

通过在线账户,纳税人还可以:当天付款, 设置在线支付计划, 访问税务记录和成绩单, 授权其他人在 IRS 面前代表他们或查看他们的税务记录, 批准并以电子方式签署其税务专业人士的授权书和税务信息授权请求。

纳税人的余额每 24 小时更新一次,通常是一夜之间。纳税人还应允许一到三周的时间在付款历史记录中显示付款。

Business Meal Deduction 商务餐减税原则

CINDIE CPA Firm CONTACT US 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email:

IR -2021-225

For 2021 and 2022 only, businesses can generally deduct the full cost of business-related food and beverages purchased from a restaurant. Otherwise, the limit is usually 50% of the cost of the meal.

To qualify for the enhanced deduction:

  • The business owner or an employee of the business must be present when food or beverages are provided.
  • Meals must be from restaurants, which includes businesses that prepare and sell food or beverages to retail customers for immediate on-premises or off-premises consumption.
  • Payment or billing for the food and beverages occurs after December 31, 2020, and before January 1, 2023.
  • The expense cannot be lavish or extravagant.

Grocery stores, convenience stores and other businesses that mostly sell pre-packaged goods not for immediate consumption, do not qualify as restaurants. Employers may not treat certain employer-operated eating facilities as restaurants, even if they operate under contract by a third party.

Business owners need to know about certain costs:

  • The cost of the meal can include taxes and tips.
  • The cost of transportation to and from the meal isn’t part of the cost of a business meal.

Entertainment events
Business owners may be able to deduct the costs of meals and beverages provided during an entertainment event if either of these apply:

  • the purchase of the food and beverages occurs separately from the entertainment
  • the cost of the food and beverages is separate from the cost of the entertainment on one or more bills, invoices, or receipts.

仅在 2021 年和 2022 年,企业通常可以扣除从餐厅购买的与业务相关的食品和饮料的全部费用。否则,限额通常为餐费的 50%。

食品和饮料的付款或计费发生在 2020 年 12 月 31 日之后和 2023 年 1 月 1 日之前。


娱乐活动 – 如果满足以下任一条件,企业主可以扣除娱乐活动期间提供的餐饮费用:


Claim the Unclaimed Fund or Property 找回在美国被州政府冻结资金或财产

CINDIE – CPA Firm CONTACT 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email:

Some clients told us that their bank account or investment account was closed and money was turned over to the State government,. Well, you can get the money back by following a few steps:

Step 1: Go to the unclaimed property State website
Step 2: Get your documents in order
Step 3: File a claim
Step 4: Wait for your check

Step 1: Go to the right State website
The process for claiming unclaimed money can vary by state. The first step to claiming your money is to go to the appropriate website, which is where you typically start the claims process to get your unclaimed money back. Each state has unclaimed property website in the state treasury department.

Step 2: Get your documents in order
If you’ve found missing money in your name and want to claim it, you’ll need to verify your identity.The requirements may vary by state, but here are some of the documents you may need.

A state-issued ID, like a driver’s license
Proof of Social Security number, such as a copy of your Social Security card or IRS Form W-2
Proof of the address associated with the property you’re claiming, such as a utility bill
Proof of your current address
These documents help verify your full name and address to confirm you’re the rightful owner of the missing money. Some states will accept copies of documentation, while other states will require originals.

Step 3: File a claim
Once you’ve gone to the right website and have your documents read to file a claim so you can get your missing money.The first step is to carefully read the claim instructions on your state-specific site. Some states don’t allow for electronic submissions, while some allow you to file online if you meet certain conditions. For example, residents of California can file online if the amount is less than $5,000 and they are the sole owner of the missing money. If the unclaimed money is owned by multiple parties, each owner needs to sign a Claim Affirmation Form and the money will be split among the parties. If you can’t file online, you’ll need to mail a claim form along with additional documentation to verify your identity. In some cases, if you’re owed more than $1,000 and can’t file online, you may need to print the claim form and get it notarized. Pro tip: Check with your bank — it may notarize it for free. You then need to mail the form to the address specified in your state’s claim instructions.

Claims methods by state: Mail or online

Step 4: Wait for your check
Once you’ve found missing money and submitted your documentation either online or by snail mail, you have to wait for your check to arrive. Unfortunately, the timing can vary widely by state. It can take two weeks from the date you filed your claim, or more than six months in some cases. Sometimes, you may not know how much you’re getting back.

一些客户告诉我们, 美国的银行或投资账户,因为超过几年没有买卖操作,被冻结&划给了州政府。

第 1 步:访问州网站
第 2 步:整理文件
第 3 步:提出索赔
第 4 步:等待您的检查

第 1 步:正确的州网站

第 2 步:整理文件

社会安全号码证明,例如您的社会安全卡或 IRS 表格 W-2 的副本

第 3 步:提出索赔

第一是仔细阅读您所在州特定网站上的索赔说明。有些州不允许电子提交,而有些州则允许您在满足某些条件时在线提交。例如,如果金额低于 5,000 美元,加利福尼亚州的居民可以在线提交,并且他们是丢失资金的唯一所有者。如果无人认领的钱由多方拥有,则每个所有者都需要签署一份索赔确认表,这笔钱将在各方之间平分。如果您无法在线提交申请,则需要邮寄索赔表以及其他文件以验证您的身份。在某些情况下,如果您的欠款超过 1,000 美元且无法在线提交,您可能需要打印索赔表并进行公证。专业提示:请咨询您的银行——它可能会免费对其进行公证。然后,您需要将表格邮寄到您所在州的索赔说明中指定的地址。


第 4 步:等待您的退款支票