header links

___________________________For all Delta people who have truly touched the High Life!__________________________________
PCN Web Site____PCN FORUM___PCN Ads_____ About______ Calendar______ G-Group______ Links______ Sign Up______ FAQ______ Archives______ Contact ______________________High Life Theme Song: http://www.youtube.com/watch?v=Adw772km7PQ&ob=av2e

Latest High Life Issue

Latest HL 364 published Oct 21, 2024. Not all sections of Blog are on first page. Click OLDER POSTS to view additional newsletter sections. For PDF version and all archived list CLICK HERE. Look for next issue soon!

Airlines news

Sunday, July 29, 2012

Finance - HL 135 (6)


2 Impending Deadlines- Funding for Trad IRA is Aug 13, 2012 filing about it April 15, 2013.



From: evan gost

Date: 07/22/12 13:13:47


Subject: FW: Help with 1040X

Mark-

This email does not apply to amended returns (IRS form 1040X) that attempted to re-characterize the bankruptcy settlement for medical claims as capital gains or requests for refund of FICA/Medicare taxes (IRS form 843).

However, if you filed an amended tax return relating to contributions of certain airline bankruptcy payments to a traditional IRA (allowed under the FAA Modernization and Reform Act of 2012), ALPA is willing to assist retired pilots in expediting the processing of that IRS form 1040X. Details about the FAA Modernization and Reform Act of 2012 were disseminated previously--including a post on the DDPSA website at www.ddpsa.org under NEWS dated Feb 22, 2012.

Below is an email that I received indicating ALPA's willingness to assist retired pilots. Please remember that the process applies only to IRS form 1040X relating to contributions to a traditional IRA.

Ev



"Feel free to distribute this, as you see fit. We will be glad to forward the name/SSN of any retirees who request it.

Item one. ALPA and the IRS have jointly developed a process whereby those pilots who file an IRS Form 1040X to reflect their contribution of an airline payment amount to a traditional IRA under the provisions of the FAA Modernization and Reform Act of 2012 can have the processing of their 1040X expedited. This process applies if you have filed your IRS Form 1040X, whether or not you have already received a denial letter from the IRS. If you wish to have ALPA intercede on your behalf, please email your full name and Social Security Number (SSN) to IRSDenials@alpa.org, and we will forward this on to the IRS for expedited processing. If you have received a denial of your 1040X, the IRS has informed us there is no reason to re-file or file an appeal, so long as you provide your name and SSN to us for forwarding."



++++

RE:  Same topic


Date: 07/23/12 07:50:10

Subject: Helpful Correction from ALPA see below

Hello George and Frank,  Note below from Kevin Powell, R&I Committee Chairman with regard to the claim and note article in the One Claw. The returns that need to me amended are for the tax year an airline employee may have received the claim and/or note proceed. For most active Delta pilots at the time, that was calendar years 2007 and 2008.

As noted in the legislative language of Section 1106, the deadline for amending returns is 15 APR 2013. The funding date of 13 AUG 2012 is correct.

There have been issues with the IRS denying the amended returns and requiring pilots to go through an appeal process. In the last couple of weeks, we have engaged our congressional allies to get the IRS to clear up any misunderstanding, and last week we were able to resolve the issues.

Item one in Kevin's email below is from this week's Delta MEC code-a-phone.

Hope this info may be of assistance to you.

Dino

Begin forwarded message:

 From: "Powell, Kevin, DALMEC" <Kevin.Powell@alpa.org

 Subject: Re: One Claw #75 2nd 2012

 Date: July 22, 2012 10:15:56 PM EDT

 To: Dino Atsalis <k.ja@comcast.net

 Dino,

 I read this, and George makes a mistake re: the 2012 Act. He claims that the tax refund is taken off the 2012 tax return, rather than the 2007. That is wrong. You may wish to correct that, if desired. Also, I'm fine with offering the following for their use as well, if you wish to forward:

 Item one. ALPA and the IRS have jointly developed a process whereby those pilots who file an IRS Form 1040X to reflect their contribution of an airline payment amount to a traditional IRA under the provisions of the FAA Modernization and Reform Act of 2012 can have the processing of their 1040X expedited. This process applies if you have filed your IRS Form 1040X, whether or not you have already received a denial letter from the IRS. If you wish to have ALPA intercede on your behalf, please email your full name and Social Security Number (SSN) to IRSDenials@alpa.org, and we will forward this on to the IRS for expedited processing. If you have received a denial of your 1040X, the IRS has informed us there is no reason to re-file or file an appeal, so long as you provide your name and SSN to us for forwarding.

 BTW, we send that out Friday, and got 88 requests over the weekend! Liz will be forwarding those tomorrow AM.

 Kevin

 On Jul 22, 2012, at 8:03 AM, Dino Atsalis wrote:

On The Green Side

George

++++

ALPA’s R & I Tax Memo regarding the issue of funding a TIRA:



July 26, 2012  12-04



Latest Update Regarding the Traditional IRA 

Rollover of Airline Payment Amounts



NOTE: This R&I Report supersedes R&I Report 12-03 due to updated information

received directly from a new contact at the IRS. Please disregard R&I Report 12-03,

and instead, carefully review the guidance contained in this Report.



We are now less than one month away from the August 13, 2012 deadline for making a

contribution or trustee-to-trustee transfer under the IRA rollover provisions contained in

the FAA Modernization and Reform Act of 2012. Please review R&I Reports 12-01 and 12-

02 if you are still interested in taking advantage of this legislation.



As explained in the previous two R&I Reports, it is necessary to file an amended federal

tax return (IRS Form 1040X) in order to exclude the rollover amount from your income,

retroactively, and claim a refund of the federal income taxes you paid on such amount. 

Under the rollover legislation, you have until April 15, 2013 to file your amended federal

tax return. 



Many pilots have already made their IRA rollover contribution or transfer and subsequently

filed an amended tax return for tax year 2007 using IRS Form 1040X.  Unfortunately, a

number of these pilots have reported to ALPA that the IRS denied their Form 1040X as

having been submitted past the filing deadline.  The filing deadline for an amended return

is typically three years after the due date for the tax return of the tax year in question. 

For tax year 2007, for example, the deadline would typically be April 15, 2011.  However,

the rollover legislation clearly extends that deadline to April 15, 2013. ALPA has reached

out directly to the IRS as well as to our contacts on Capitol Hill to resolve this issue. We

recently received word from one pilot that the IRS accepted his Form 1040X, and this is a

hopeful sign that the IRS has now established a protocol for the correct handling these

amended tax returns under the new rollover legislation. This pilot also confirmed our

understanding that the IRS pays interest on the refund, and in his case, it amounted to an

additional 18% of his amended refund amount.



If you have made an IRA rollover contribution or transfer under the new legislation but

have not yet filed your Form 1040X, please follow the guidance in R&I Report 12-02 and

include the words “AIRLINE PAYMENT – FILING DEADLINE EXTENDED” in bright red letters

on the top of your Form 1040X.



We have confirmed a new process the IRS has agreed to implement, as a result of our

efforts. Any pilot who would like ALPA to intercede on his behalf to have the IRS expedite

the processing of his return, upon filing the return, should email his full name and Social

Security Number (SSN) to ALPA at IRSDenials@alpa.org . We will forward that to our IRS

contact who will retrieve your 1040X from the IRS’s system and forward it to a specialist

for expedited processing. There is no reason to wait for a denial letter to submit your

information to us. If you would like our assistance, email your name/SSN as soon as

you file your return.



If you filed an amended return using Form 1040X, and have already received an IRS denial

letter, there are three separate options you may take:



a)  Email your full name and SSN to ALPA at IRSDenials@alpa.org . If you elect this

option, you will receive back a confirmation email and no further action is

required on your part. We will forward your information to our IRS contact for

expedited processing of your previously submitted amended return. If you have

previously provided this info to us, you should have received back a confirmation

email and no further action is required on your part. We have already forwarded

your information to our IRS contact for expedited re-processing of your original

Form 1040X.  We believe this option will result in the most expeditious handling of

your amended return.

b)  Re-file your Form 1040X. We have been advised by our IRS contact that it is not

necessary to file an appeal since the initial denial was based on the IRS’s failure to

apply the appropriate filing deadline.  Furthermore, unlike option (a), this option

will not result in expedited re-processing by the IRS.

c)  File an appeal through formal channels, as prescribed in your IRS denial letter. 

You have 30 days from the date of your IRS denial letter to file this appeal.

However, we have been advised by our IRS contact that it is not necessary to file

an appeal since the initial denial was based on the IRS’s failure to apply the

appropriate filing deadline.  Furthermore, unlike option (a), this option will not

result in expedited re-processing by the IRS.



Please seek competent, professional tax advice before deciding how to proceed.



We feel confident we have finally resolved this very frustrating issue but the proof will be

when the refund checks start arriving in pilot mailboxes. We would appreciate feedback

when you do receive your check as to ultimately which option you selected (ALPA

assistance, re-file, or file appeal). We will continue to monitor this situation closely in the

weeks and months ahead and provide updated guidance as we receive it from the IRS.



As a reminder, the deadline for contributing or making a trustee-to-trustee transfer

to a traditional IRA under this legislation is August 13, 2012, and the deadline for

filing your amended tax return is April 15, 2013.



++++++++++++++++++++++++++++++++++++++++++++++++++++++++

And just who was that successful tax refund “Bob” from the re-printed note that I flashed to the PCN ? 

Answer: Bob Karantz from CO.



Greg Smith had asked about the “tax success” letter that was signed Bob published in the ole RSP site.



Mark, please feel free to share my address with Greg. My wife is a practicing CPA and was the author of the letter so obviously she is whom Greg needs to speak with. I will pass along any comm from him and depending on his needs and her workload I'm sure she will try to be of help. Fritz, Bob Karantz twobears@mindspring.com



++++


Date: 7/25/2012 3:42:25 PM


Subject: RE: PCN "Open" Invitations

I signed up through Google but probably omitted something to be considered "open". Currently not receiving PCN notices. Would like to share information on recovering Federal Taxes on Bankruptcy through IRA and Roth "trustee-to-trustee". Received letter from IRS yesterday approving my request (1040X Amended Return) and refund to be issued in 4-6 weeks including interest (~6% 2008, 5% 2009, 4% 2010, 3.5% 2011, 3% through 9/30 2012). Aug. 15, 2012 latest to complete action with Aug 15, 2013 latest to file 1040X. Would be willing to share "phraseology" to prevent reject as a "barred" return.

Sincerely,
John Miller 2003 retired

Editor: I have asked John to forward out his successful “phraseology” and I will forward as soon as received.

+++++++++++++++++++++++++++++++++++++++++++


Date: 7/25/2012 8:29:04 PM



Subject: Income Tax Appeals

Hi Mark,

I just got your name and e-mail address from a retired pilot. I am in the process of amending and appealing the years 2007 and 2011 with the IRS. My 2007 843 was recently denied but my 1040X is still in appeals. Both my 843 and 1040X for 2011 are in the ammended state. Please put me on any E-mail list you might send out with information concerning our tax problems.

I am handling this on my own although I started will Bill Whalen. I will continue to appeal to "Tax Court" on my own but would rather join a "group of retired pilots" if any form up to take the matters to Tax Court.

thanks,

Gene Ferguson ph # 805-489-9882 -- theproco@earthlink.net --

Editor: Gene, I do not keep a list of pilots that are working together for any particular issue. Rather I have created and produce a network of over 2600 retired pilots and employees that communicate on a myriad of issues.  Should anyone in our group be a one horse show (interested in but one issue) that is absolutely fine and made easier at the PCN by the Blog with “Sections” that we have created.  Your tax issue have had recent postings in our blog in the “Finance section.” My best suggestion is that I will publish your note and suggest that you subscribe and "get on board." It is free (a favorite pilot term) and the water is fine.  And you can review as much or as little as you wish in each issue.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Full post disclaimer in left column. PCN Home Page is located at: http://pcn.homestead.com/home01.html

No comments: