AIRLINE PILOTS New Clients check here [ ]
ORGANIZER 2002
1-800 CPA DALY
Name: ____________________________ SS#: _________________________Date of Birth: ______________________
Spouse: ___________________________ SS#: _________________________Date of Birth: ______________________
Spouse Maiden Name: ________________________ Spouse Occupation: ______________________________
Filing Status: [ ] Single [ ] Married Filing Joint
[ ] Head of Household [ ] Married Filing Separately
[ ] Qualifying Widow(er) Spouse’s (must supply name & SS# of spouse)
date of death _______________
Dependents: Name (first, initial, last) Social Security # Date of Birth Relationship
____________________________ ________________ ___________ _____________________
____________________________ ________________ ___________ _____________________
____________________________ ________________ ___________ _____________________
If any of your children were under the age of 14 on January 1, 2002 with interest and/or dividends (including Alaska
Permanent Fund dividends) plus capital gains distributions in excess of $750, and the total investment income is in excess
of $7,500, please send all Form 1099’s etc. A separate income tax return must be prepared for that child.
Mailing Address *Tax Address:
______________________________________________ ___________________________________________
______________________________________________ ___________________________________________
E-MAIL Address (if any) ________________________ Telephone Number (s) (____) ___________________
Telephone Number (s): (____) _____________________ Tax County _________________________________
Cell Number: (_____) ____________________________ Tax County # ________________________________
Fax Number: (_____) ___________________________ City Code # (Tennessee only) ___________________
* Did you pay rent at the Tax Address you listed in 2002? School District Name__________________________
Yes ___________ No ___________ School District # _____________________________
If Yes, enter the total amount paid in 2002 $ __________ *If you lived in any of the following states, please see
Name & Address of Landlord ______________________ page # 4 – IN,IA,MI,MO,NE,NJ,NY,NC,ND,OH,PA,
Based upon your income, __________________________ SC,TN,VT,VA,WI
some States allow a renter’s credit ___________________
In what way would you like us to file your Federal Income Tax Return (You must check one):
Federal Electronic Filing (there is no additional charge for this).
[ ] Direct Deposit (refund in 2 weeks) If not paying by check, please include a voided check.
[ ] Paper Check (refund in 3 weeks)
Non-electronic filing
[ ] Paper Return (refund in 12-16 weeks)
State Electronic Filing (optional – there is a $10 charge for this) Yes [ ] No [ ]
Number of years with employer: _______ Airline:_________________ Base of Operations:_____________________
Please include all original copies of Forms W-2, W-2G, K-1, brokerage & mutual fund year end statements, 1099-C,
1099-INT, 1099-DIV, 1099-G, 1099-MISC, 1099-OID, 1099-R, 1099-S and city/county local tax forms and
instructions.
Did you make any Estimated Tax Payments? Yes [ ] No [ ] If Yes, Federal $___________ State $__________
If you were domiciled outside of the U.S. during any part of 2002, please send us the statement from your employer
showing total non-US wages and any foreign taxes withheld from your wages. We can prepare all foreign Income
Tax Returns as well as using US Form 1116 (Foreign Tax Credit) and Form 2555 (Foreign Earned Income) to credit
Foreign Taxes Paid to offset US Income Taxes withheld/owed.
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Un-reimbursed Medical Expenses total for the year (include your cost of medical insurance premiums, physician, dentist,
chiropractor, prescriptions, lab fees, contacts/eyeglasses, psychotherapy & counseling). Total miles traveled for medical
purposes _____. Please note this total amount must be 7.5% or greater of your adjusted gross income in order to be tax
deductible: $ ________________________________________________________________________________________
___________________________________________________________________________________________________
Taxes Paid total during year: Real Estate Taxes $ ____________, Personal Property Taxes $ ___________, Taxes paid to
State or local authorities to settle a previous year tax liability $ ___________, Automobile registration fees $ ___________
Iowa Residents – Federal Income Tax Refund received in 2002 $ __________.
Michigan Residents – 2002 taxable value from MI Property Tax Statement $ __________.
Minnesota Residents – send “Statement of Property Taxes Payable in 2003”.
New Jersey Homeowners – provide following #’s Lot __________, Block __________, Qualifier __________.
Interest Expense Mortgage interest paid (including Home Equity & vacation home loan))(Form 1098) $________Points
paid purchase/refinance $_______ If you purchased or refinanced a home in 2002, please enclose a copy of Form 1098
from your bank and the settlement statement {Form HUD-1} "U.S. Department of Housing & Urban Development
Settlement Statement" an 8 1/2" x 14" form. Investment interest (margin account) expense $_____. Student loan
interest $_______.
Charitable Contributions
Cash Contributions (church, synagogue, school, hospital, and other charitable organizations)
Name Amount ($)
___________________________________________________ _________________________________________
___________________________________________________ _________________________________________
Non-cash Contributions (If $500 or less in total)
___________________________________________________ _________________________________________
___________________________________________________ _________________________________________
(If over $500 in total)
Donated to, (Donee) name & address _____________________________________________________________________
Describe the item(s) __________________________________________________________________________________
Date acquired by you (purchase, gift, etc.) _________________ Date of the contribution______________________
How acquired (purchase, gift etc.)________________ Your cost or basis $ _________________________
Fair Market Value (FMV) $ _______________ Method used to determine the FMV [who donated to (donee), independent
evaluation, your evaluation]: ______________________________________________________________
Written acknowledgment should be obtained and kept with your records from the organizations you have contributed to.
Casualties and Thefts (FORM 4684) for each occurrence during the year: This figure must exceed 10% of your adjusted
gross income plus $100.00 in order to be deductible. Please give actual date of theft or destruction/loss and include
description of the items, original cost, date of acquisition, the fair market value before theft or destruction/loss, fair market
value after theft or destruction/loss, and the total amount of reimbursements which you received from your insurance
carrier: _____________________________________________________________________________________________
___________________________________________________________________________________________________
Moving Expenses(FORM 3903)-(Must be 50 miles or more). For each move during the year: Separately list the expense
of moving all of your personal property (truck or van rental, moving company, shipping company, etc.) Also list travel and
lodging expenses during the move (rental car, gas, tolls, airfare, taxi-fare, train ticket, etc.) and telephone communication in
preparing for relocation. Note: Meals are no longer deductible.
Moved From: _________________ Expenses: Shipping Supplies $ _________________________
Moved To: ___________________ Shipping Expenses: (van, truck) $ ______________
Miles Moved: _________________ Lodging $ ________________________________
Date of Move: _________________ Total Miles Driven:(auto)____________________
Distribution of Pension/IRA If you received any distributions from Pension/Profit-Sharing or IRA (Traditional, Roth or
Educational) accounts during 2002, please indicate if you rolled over the distribution into another IRA, Roth IRA or
pension fund:
[ ] Rolled over [ ] Not Rolled over
If not rolled over, please give amount of distribution $_____ and enclose form 1099-R's. If rolled over, please tell us
the amount rolled over into: Regular IRA $ ________, Roth IRA $ ________ or new employer 401 (k) $ __________.
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IRA Contributions
Traditional IRA
You may make a $3,000 (or $3,500 if you are age 50 or older) contribution that is fully tax deductible, up to an adjusted
gross income and then pro-rated down to $0 according to the following table. Above the max AGI the contribution is not
tax deductible
Filing Status Max AGI Pro-rated to $0 above this range
Single or Head of Household $34,000 $34,000 to $44,000
Married Filing Joint $54,000 $54,000 to $64,000
Married Filing Separate $0 to $10,000
Taxpayer Contribution $_____________ Spouse Contribution $_____________
ROTH IRA
Contributions are not tax deductible. $3,000 (or $3,500 if you are age 50 or older) max up to an adjusted gross income and
then pro-rated down to $0 according to the following table:
Filing Status Max AGI Pro-rated to $0 above this range
Single or Head of Household $95,000 $95,000 to $110,000
Married Filing Joint $150,000 $150,000 to $160,000
Married Filing Separate $0 to $10,000
Taxpayer Contribution $ _____________ Spouse Contribution $ _____________
Other Expenses Alimony
IRA Management Fees paid in 2002: $________________ Alimony Paid in 2002 $ ____________________________
Tax return Preparation fees paid in 2002 $ _____________ Alimony Recipient’s Name: _________________________
Safe Deposit Box Rental $ __________________________ Alimony Recipient’s Social Security # _________________
Penalty - early withdrawal of savings $ ________________ Alimony received (if any) in 2002 $ ___________________
Job Hunting Expenses for 2002 (describe in detail): If you were a first year airline pilot, how much did you spend at the
airline training center? How much were your out of pocket costs for airline interviews before you were accepted? (Include
transportation to and from interview, resume costs, telephone, gas, hotels etc.) Also include the total number of days at the
training/learning center. ___________________________________________________________________________
__________________________________________________________________________________________________
Co-Terminal Transportation - If you are based in a city where there is more than one airport, transportation to your
"Base" where your mailbox is located is not deductible. However, if you fly from another airport (ex. New York City -
mailbox at JFK, but also fly from LGA and/or EWR) the transportation expenses from your base to the other airport, round-
trip, are deductible. Total # of round trips _______. Cost per round trip (car mileage, tolls, taxi fare, bus, etc.) $ _________
Recurrent Training – Each year you return to the training center, you may incur transportation expenses to & from the
airport(@$ 0.365/mile), tolls, parking, or a cab, telephone calls, cabs to and from the airport to the training center, meals @
$ 50.00/day, etc. # Days _________ Add’l Exp. $ ___________
New Aircraft Qualification – When you attend the training center, or sim school, to qualify on a new aircraft (ex. 777) or
other models (757 to 777) you incur expenses similar to recurrent training expenses. Please list the total expenses incurred
- # Days _________ Add’l Exp. $ ___________
Amount of 2001 State Income Tax Refund if you itemized (used schedule "A") on your 2001 Federal Income Tax Return
(Form 1040) and any other refunds received in 2002 - DO NOT INCLUDE ANY FEDERAL REFUNDS: $ __________
Educator Expenses If you or your spouse are an educator (kindergarten through grade 12 teacher, instructor, counselor,
principal or student aide) for at least 900 hours during the school year, you can deduct up to $250 of expenses each (or a
maximum of $500). Expenses include books, supplies, equipment (including computer equipment, software, and services)
and other material used in a classroom. Your Expenses $ __________________ Spouse’s Expenses $ _____________
Interest Income (Schedule B) - Please include all Form 1099-INT's
Name of Payer Amount of interest received
___________________________ $_____________________
___________________________ $_____________________
___________________________ $_____________________
Dividend Income (Schedule B) - Include all Form 1099-DIV's. We will determine whether the distribution will be taxable
at the federal or state level and if they are ordinary or capital gains dividends.
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Unemployment Insurance Compensation - List total amount received in 2002: $ _____________________________
Other Miscellaneous Income (Schedule C) - Include all Form 1099-Misc's and fill out the form on page # 8.
Capital Gains and Losses (Schedule D) Send all selling transaction/confirmation slips (along with the corresponding buy
transaction slips) from your brokerage firm(s) and/or mutual fund(s), as well as, Year End Tax Reporting Statement. If
the corresponding buy transaction slips are not included and we have to contact your Stock/Mutual Fund Broker(s), there
will be an additional charge.
Sales proceeds Cost or Basis
Company Name Date acquired Date sold less commissions including commissions
_______________________ ___/___/____ ___/___/___ $ ____________ $ _________________
_______________________ ___/___/____ ___/___/___ $ ____________ $ _________________
Rental Property Income & Expenses (Schedule E) Fill out the form on page #9.
Child Care Expenses (FORM 2441)
Did you pay a company or individual to care for your child(ren) during 2002? Yes____ No_____ If yes, fill in below:
Name: ______________________________ ID#(Social Security or Federal ID#) __________________
Address: ____________________________ Amount Paid During 2002 $ _________________________
____________________________ Number of Children cared for_________________________
Hope Credit If you, your spouse, or dependents incurred Educational expenses as the result of attending an eligible
education institution (any accredited public, non-profit, or proprietary [private] college, university, vocational school, or
other postsecondary institution), at least half-time, and enrolled in a degree or certificate program, please enter the amount
of the total cost of the education incurred in 2002 excluding books and room and board:
Name of Student _________________________ Qualified Expenses $ _______________
_________________________ _______________
Lifetime Learning Credit If you, your spouse, or dependents incurred Educational expenses paid during 2002 for
academic periods beginning after January 1, 2001, as the result of attending an eligible educational institution, please enter
the amount of the total cost incurred in 2002.
Name of Student _________________________ Qualified Expenses $ _______________
_________________________ _______________
If you live in one of the following states, you must supply the requested information. If this information is not provided,
there will be a $25.00 charge for our office to research the appropriate information.
Indiana Which county (name and #) you (and your spouse) live & work and the school district #.
Iowa County name and school district name and #.
Michigan School district name and #.
Missouri County name and school district name and #.
Nebraska High school district code name and #.
New Jersey County/municipality name and #.
New York County name and school district name and #.
North Carolina County name.
North Dakota School district #.
Ohio County name and school district name and #.
Pennsylvania County name and school district name and #.
South Carolina County name and #.
Tennessee County and city code #.
Vermont School district name and #.
Virginia County name and code #.
Wisconsin Do you live in a city [ ] village [ ] or town [ ] and what is the county and school district name
and #.
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National Guard / Military Reserve Duty – If you were called up for military reserve duty or attended national guard training
during 2002, please provide the following:
# Of days & nights at base(s) (per diem will be calculated for you) __________, Mileage to, at, & from bases ___________
Hotel/Housing expenses $ __________, Uniforms, cleaning, etc. $ __________, Telephone expenses $ ________
Non-Airline Employee Business Deductions
nd
If you have a 2 job or your spouse has a job with un-reimbursed employee business expenses, please list them here:
Employer Name __________ Office Supplies $ __________
Cell Phone Charges $ __________ Postage $ __________
Company Business Cards $ __________ Professional Licenses/Publications $ __________
Company Related Telephone Charges $ __________ Uniform & Uniform Items $ __________
Job Related Education/Training Expenses $ __________ Uniform Alterations/Cleaning $ __________
Meals/Entertainment $ __________ Union Dues/Initiation Fee $ __________
Office Equipment $ __________ Travel $ __________
Vehicle Expenses
Type & year of Vehicle ________________________________ If you lease, monthly lease payments $ ___________
Do you have another vehicle for personal use Yes [ ] No [ ] Number of miles driven for business _____________
Do you have evidence to support this deduction Yes [ ] No [ ] Number of miles driven for personal use __________
Date first used for business _____/_____/_____ Number of miles driven for commuting____________
Home Office (must be required by employer)
Square footage of home/apartment __________ sq/ft Amount of mortgage/rent paid per month $ __________
Square footage of space/room used __________ sq/ft Cost of utilities paid per month $ __________
Fair Market Value (FMV) of home $ __________ Insurance – Homeowners/renters $ __________
Number of months space utilized for business __________ Other – specify on page # 12 _________
IMPORTANT – THE FOLLOWING INTERNATIONAL TRAVEL SCHEDULE DOES NOT HAVE TO BE COMPLETED, IF
YOU CAN PROVIDE US WITH YOUR COMPANY PER DIEM AUDIT REPORT. Most airlines are now providing this report.
This gives the flight crew a 12 month summary of their TOTAL COMPANY PAID TRAVEL EXPENSES AND A TOTAL OF
YOUR IRS ALLOWANCE. If you have not received this report, contact your Flight Services. Please mail it along with your
TAX ORGANIZER.
INTERNATIONAL TRAVEL SCHEDULE
TAFB - Time away from base (indicate days or hours and 3 letter city code)
January February March April May June
TAFB CITY TAFB CITY TAFB CITY TAFB CITY TAFB CITY TAFB CITY
July August September October November December
TAFB CITY TAFB CITY TAFB CITY TAFB CITY TAFB CITY TAFB CITY
Page 5
If you choose NOT to complete the INTERNATIONAL TRAVEL SCHEDULE on page # 5 because you DO NOT HAVE the
information or only flew DOMESTIC, we will calculate the per diem using an AVERAGING METHOD, which is based on
average days flown per month & months per year. Under IRS Revenue Procedures 2002-63, you are entitled to deduct
$50.00 per day for domestic travel expenses and $75.00 per day on international trips without any records other than your
company computer printouts (flying schedules) which is your receipt.
Total number of months flown: Average number of days flown per month:
Domestic_________ International___________ Domestic_________ International__________
Please refer to your W-2, if there is no entry in Box 12, Line "L", provide us with the reimbursed employee business expense
(per diem) that you received from your employer in 2002 $________________
If you have other travel related expenses, (i.e. cab fares, ATM or check cashing fees on layovers, foreign exchange currency
fees/losses, or computer usage fees etc.), list the total expenses incurred $ ________________.
State - specific deductions
CA - Solar Energy Equipment & Installation expense $ ____________
CT - Property District List or Bill # Date Paid Amount ($)
Home _______ __ __________ ____________ ______________
Auto 1 _________ __________ ____________ ______________
Auto 2 _________ __________ ____________ ______________
DE – Clothing & Equipment expenses for active volunteer firefighter $ ____________
GA - Home care services for person(s) over 62 years old (on 12-31-2002) expense $ ____________
HI – Child restraint seat expense during 2002 $ ____________
Amount contributed/received to/from HI Individual Housing Account $ ____________
IN – Insulation & installation expense for primary expense $ ____________
MT – Contributions to first time home buyers savings account $ ____________
OH – Job training expense incurred after employment layoff $ ____________
VA – Home taxable value from VA Property Tax Statement $ ____________
Renters Credit – Available for CA,IN,MA,MI,MN(Certificate of Rent Paid is needed),NJ,WI
K-12 Education Credits
Name of Student Qualified Expenses Name of School Address State Zip
______________ ________________ _____________ ________________ ____ ____
______________ ________________ _____________ ________________ ____ ____
______________ ________________ _____________ ________________ ____ ____
AZ – Fees or donations to a public or charter school for extracurricular activities or character education
programs. $250 maximum credit. Excess over $250 will be carried over to future years.
IL – Fees, book rentals, band or lab equipment rentals, or tuition paid directly to public, private or
religious schools.
IA – Fees for tuition , textbooks & some extracurricular activities (activity/club fees or dues, school sports,
etc.) to an accredited not-for-profit school.
MN – Tuition, fees paid to a public or private school and educational supplies (including computer
hardware and software).
In order to facilitate the electronic filing of your tax return (2002 tax year only), as well as the average of a two week
turnover time in having the IRS and state deposit your refund into your account, we ask that you grant us a limited power of
attorney. You will grant us this with the knowledge and assurance that only the information which you have provided to us
will be used in the preparation and filing of your Federal and State Income Tax Returns. Therefore, please print your name
and your spouse’s name and each sign the statement below:
I, ____________________, & ___________________, hereby grant Thomas J. Daly permission to sign my 2002
Federal and State Income Tax Returns. I acknowledge that my 2002 Federal and State Income Tax Returns were
prepared using only information that I provided either in this Organizer plus attachments, via “email” or over the
telephone. I also authorize Thomas J. Daly to discuss my Income Tax Return with the IRS and all relevant state and
local taxing authorities.
_________________________ ________________________
Taxpayer (SIGN HERE) Spouse (SIGN HERE)
Page 6
2002 AIRLINE PILOT STATEMENT-01
(You need a receipt for each individual item that costs $ 75.00 or more.
Any item under $75.00 should be entered into your logbook (item, date & cost)
1 UNIFORMS (PANTS, JACKET, SHIRT, VEST, COAT, HAT, DRESS, SKIRT, SUPPORT HOSE)
2 UNIFORM ALTERATIONS
3 UNIFORM SWEATERS
4 UNIFORM SHOES & BOOTS
5 UNIFORM SHOE & BOOT REPAIRS
6 UNIFORM SOCKS
7 UNIFORM SHOE SHINES
8 UNIFORM CLEANING (WASHING, DRYING AND/OR DRYCLEANING)
9 COCKPIT SUPPLIES (MAPS, CHARTS, NAVIGATIONAL CALCULATORS, HEADSET, ETC)
10 COMPANY ISSUED MATERNITY DRESS
11 COMPANY MANDATED ANNUAL PHYSICAL EXAM
12 COMPANY MANDATED WOOL SCARF & GLOVES
13 COMPANY MANDATED HAIR EXPENSES (HAIRCUTS ARE NOT DEDUCTIBLE)
14 F.A.A. CONTINUING EDUCATION
15 DUAL TIME ZONE WATCH
16 BATTERY FOR WATCH
17 COMPANY MANDATED FLASHLIGHT & BATTERIES
18 COMPANY MANDATED TOTE/FLIGHT BAG/LUGGAGE W/REC. HANDLE
19 COMPANY MANUAL REPLACEMENT
20 COMPANY MANDATED TRAINING RELATED EXPENSES
21 PILOT LICENSE/LOSS OF LICENSE INSURANCE
22 MOISTURIZER GOODS
23 LOG BOOK / BUSINESS DAY-PLANNER FOR TRAVEL EXPENSES
24 CREW TAGS, NAME TAGS, ID REPLACEMENT, BUSINESS CARDS & WINGS
25 PORTABLE HAIR DRYER/CLOTHES
26 PORTABLE ALARM CLOCK
27 VOLTAGE CONVERTER & CURRENCY CONVERTER
28 AIRPLANE COCKPIT & JET BRIDGE KEYS
29 TELEPHONE CALLING CARDS & COLLECT CALLS
30 SECOND TELEPHONE LINE, CALL WAITING & BUSINESS CALLS
31 TELEPHONE ANSWERING MACHINE / SERVICE
32 TELEPHONE BEEPER SERVICE WHILE ON RESERVE
33 CELLULAR PHONE CHARGES WHILE ON RESERVE
34 BID SERVICE & BID TRADING FEES
35 RESERVE EMERGENCY CAB FARES
36 PASSPORT/VISA & PHOTOS
37 UNION INITIATION FEE & DUES FROM PAYCHECK OR PAID DIRECTLY
38 TRAVEL EXPENSES TO UNION MEETINGS
39 TRAVEL EXPENSES TO COMPANY MANDATED MEETINGS
40 TIPS FOR LIMO DRIVER & CONCIERGE ON LAYOVERS
41 AIRLINE RELATED COMPUTER HARDWARE & SOFTWARE COSTS (50% allowable)
42 FOREIGN LANGUAGE EDUCATIONAL COURSES
43 PROFESSIONAL TRAVEL PUBLICATIONS, BOOKS, FOREIGN LANGUAGE TAPES
44 MISCELLANEOUS, AIRPORT PARKING PASS, ETC. (please be specific)
Please initial here:__________
TOTAL:
*The IRS contends that if an item of expense has a personal use as well as a business use, that item is generally not
deductible as a business expense. If you purchased items and used them exclusively in a work related manner, enter the total
expenses on statement-01. If you only partially used the items for business, only include the portion used for business.
Page 7
SCHEDULE C – SMALL BUSINESS – SELF EMPLOYED – 1099 INCOME
NAME OF BUSINESS _________________ TYPE OF BUSINESS_________________________
GROSS INCOME $ ____________ DID YOU START THIS BUSINESS THIS YEAR? YES [ ] NO [ ]
Cost of Inventory at Beginning of Year $ _________ Cost of Inventory at End of Year $ __________ Purchases $ _______
Was your home/apartment used for business?
If yes, area (in square feet/meters) used regularly & exclusively for business ______ Total area of house/apartment ____
Advertising/Promotion $ __________ Maintenance $ __________
Amortization (form 4562) $ __________ Meals & Entertainment @ 50% $ __________
Auto # of Miles Driven for Business __________ Miscellaneous $ __________
# of Miles Driven for Commuting __________ Office Expenses $ __________
# of Miles Driven for Personal Use __________ Office Supplies $ __________
Bad Debt $ __________ Outside Labor $ __________
Bank Charges $ __________ Pension, Profit Sharing, etc. Plans $ __________
Carting $ __________ Postage $ __________
Commissions $ __________ Print & Copy $ __________
Compensation of Officers $ __________ Professional Fees (Accounting & Legal) $ _______
Consultation Expenses $ __________ Purchases (Equipment) $ __________
Credit & Collection Costs $ __________ Rent $ __________
Delivery (Postage & Shipping) $ __________ Repairs $ __________
Depletion $ __________ Returns & Refunds $ __________
Depreciation (Form 4562) Computers, Machinery, etc $ __________ Salaries & Wages $ __________
Discounts $ __________ Sales Expenses $ __________
Dues & Subscriptions $ __________ Security $ __________
Employee Benefits Programs $ __________ Small Tools & Equipment $ __________
Equipment Rentals $ __________ Software $ __________
Miscellaneous Rentals $ __________ Supplies $ __________
Factory Expenses $ __________ Taxes $ __________
Insurance $ __________ Health Insurance $ __________ Telephone $ __________
Interest $ __________ Travel $ __________
Laundry/Uniform Cleaning $ __________ Utilities $ __________
Licenses $ __________ Total Other Expenses $ __________
Total Auto Expenses (Gasoline, oil, repairs, vehicle insurance, license, etc.) $ __________ Vehicle rentals/Lease $ ______
Total miles the vehicle was driven during 2002 _________ Business miles included in these miles ____________
Average daily roundtrip commuting distance _________ Commuting miles included in total miles driven ______
Year & Type of Vehicle ________/________ Did you have another car for personal use? Yes [ ] No [ ]
Other Expenses DESCRIPTION
____________________________ ____________________________________________________________
____________________________ ____________________________________________________________
____________________________ ____________________________________________________________
____________________________ ____________________________________________________________
____________________________ ____________________________________________________________
Equipment Purchased
Type/Description Date of Purchase Cost ($) % of used for Business
_________________________ _______________ __________ ____________________
_________________________ _______________ __________ ____________________
_________________________ _______________ __________ ____________________
_________________________ _______________ __________ ____________________
_________________________ _______________ __________ ____________________
_________________________ _______________ __________ ____________________
Page 8
SCHEDULE E – RENTAL INCOME & EXPENSES
PROPERTY 1 2 3
Date Purchased: ___/___/___ ___/___/___ ___/___/___
Purchase Price $ __________ $ __________ $ __________
Address: ________________ _______________ ______________
Property 1 2 3
Rent Received $ _________ ________ ________
Advertising __________ __________ __________
Auto – Miles Driven X $ 0.365/mile __________ __________ __________
Bad Debt __________ __________ __________
Bank Charges __________ __________ __________
Carting __________ __________ __________
Commissions __________ __________ __________
Condo Fees __________ __________ __________
Consultation Expenses __________ __________ __________
Credit & Collection Costs __________ __________ __________
Delivery __________ __________ __________
Depreciation Total __________ __________ __________
Dues & Subscriptions __________ __________ __________
Equipment Rentals __________ __________ __________
Miscellaneous Rentals __________ __________ __________
Insurance __________ __________ __________
Licenses __________ __________ __________
Maintenance __________ __________ __________
Management Fees __________ __________ __________
Meals & Entertainment @ 50% __________ __________ __________
Mortgage Interest __________ __________ __________
Office Expenses & Supplies __________ __________ __________
Outside Labor __________ __________ __________
Postage __________ __________ __________
Professional Fees (Accounting & Legal) __________ __________ __________
Real Estate Taxes __________ __________ __________
Repairs __________ __________ __________
Security __________ __________ __________
Small Tools & Equipment __________ __________ __________
Supplies __________ __________ __________
Telephone __________ __________ __________
Travel __________ __________ __________
Utilities __________ __________ __________
Total Other Expenses/Miscellaneous __________ __________ __________
Other Expenses/Miscellaneous
Cost ($) __________ __________ __________
Description _________________ _________________ _________________
Cost ($) __________ __________ __________
Description _________________ _________________ _________________
Depreciation Expense: It is not recommended that the rental unit (house, condo, boat, etc.) be depreciated
Type/Description _________________ _________________ _________________
Date of Purchase ___/___/___ ___/___/___ ___/___/___
Cost ($) __________ __________ __________
Type/Description _________________ _________________ _________________
Date of Purchase ___/___/___ ___/___/___ ___/___/___
Cost ($) __________ __________ __________
Page 9
PAYMENT WORKSHEET
COST OF BASIC TAX RETURN:
FEBRUARY $235.00* MARCH $250.00* APRIL – DECEMBER $275.00
*IN ORDER TO RECEIVE THESE RATES, YOUR ENVELOPE MUST BE POSTMARKED BY FEBRUARY 28th, OR MARCH 31ST.
ADDITIONAL FEES:
ALL STATES WHICH HAVE INCOME TAXES, CAN BE FILED ELECTRONICALLY THIS YEAR.
The FEE IS $10.00 $_______
If you are married and not sure which way to file (joint or separate) please call the office at 1-800-CPA-DALY
to discuss your options. If you file separately, the fee will be the cost of two separate tax returns.
FEES OF $25.00 EACH WILL BE INCURRED FOR ALL FEDERAL SCHEDULES AND FORMS INCLUDING, BUT NOT LIMITED TO,
THE FOLLOWING:
SCHEDULE EIC - Earned Income Credit
SCHEDULE SE - Self-Employment Tax
SCHEDULE K-1 - Beneficiary's Share of Income, Deductions
FORMS: 1045 Net Operating Loss Computation
1116 Foreign Tax Credit
2106 Spouses Additional Employee Business Expenses
2210 Underpayment of Estimated Taxes
2441 Child and Dependent Care Expenses
2555 Foreign Earned Income
3903 Moving Expenses
4137 Social Security & Medicare Tax on Unreported Tip Income
4562 Depreciation and Amortization
4684 Casualties and Thefts
4797 Sale of Business Property
4952 Investment Interest Expense Deduction
5329 Additional Taxes Attributable to Qualified Retirement Plans
6252 Installment Sale Income
8283 Noncash Charitable Contributions
8582 Passive Activity Loss Limitations
8606 Nondeductible IRAs
8812 Additional Child Care Tax Credits
8814 Parents' Election to Report Child's Interest and Dividends
8829 Expenses for Business Use of Your Home
8839 Qualified Adoption Expenses
8863 Education Credits (Hope and Lifetime Learning Credits)
SCHEDULE C,D,E & Form 6251 - Profit or Loss from Business, Capital Gains or Losses, Supplemental (Rental)
Income, and Alternative Minimum Tax ($ 50.00 Fee)
SUBTOTAL of Federal Schedules and Forms: $_______
Pension Distribution(s), additional Statement-01's, additional 2106's or
Additional State Tax Returns plus any additional Federal Forms and State
Forms over and above the standard forms are all $25.00 each. $_______
If you have more than four (4) of the following: W-2's, Interest Income (1099I's),
Dividends (1099DIV's) or Schedule D entries, there will be an additional $5.00 $_______
charge for each.
Real Estate Settlement (HUD-1) Statement(s) are $50.00 each. $_______
Fee of $50.00 will be incurred for each Local/County Income Tax Return Filed $_______
TOTAL PAYMENT FOR TAX RETURN $______
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METHOD OF PAYMENT
1. PERSONAL CHECK OR MONEY ORDER
PLEASE MAKE CHECK PAYABLE TO THOMAS J. DALY
2. MAJOR CREDIT CARDS
We accept most major Credit/Debit Cards (We do not accept American Express). If filing electronically, send a
(voided) personal check (deposit slips are not acceptable as the "routing #" is usually an internal bank number
which is not the nine digit # we need). This will give us an account number to enable the IRS and your State to wire
your refund directly into your bank account. Fill in all information if you wish to use your credit/debit card. Please
indicate to us if you are using a debit card. We will contact you about the amount that will be charged to your debit
card. Is this a Debit Card? [ ] Yes [ ] No
ACCOUNT #__________________________________________________ EXP. DATE _____________________
On the back of your credit card, above where you signature is required, is a series of numbers. This may be your
entire credit card number or just the last four digits (it varies by card issuer) followed by a three (3) digit number.
Please write this series of numbers plus the last three numbers here: ______________________________________.
SIGNATURE _________________________________________________ Mail Order
This must be signed exactly as shown on your credit card.
There is a 3% administrative fee for credit/debit card utilization.
FULL PAYMENT IS NECESSARY BEFORE YOUR TAX RETURN WILL BE FILED
If the actual cost of your return is more than what you estimated on your Payment Worksheet there are two options:
check one:
______ 1. Grant us permission to charge your credit card for the additional amount
Signature_____________________________________
or
______ 2. An invoice will be sent to you for the additional amount. We must receive payment before your
return is filed.
___________________________________________________________________________________________________
PLEASE SEND US THE FOLLOWING INFORMATION:
Completed & signed organizer, All ORIGINAL W-2's, 1099's, 1098's (bank mortgage statements), end of year pay stub
(usually dated Dec. 31, 2002), Interest and/or Dividend income statements, Buy & Sell Stock/Bond Confirmation
Statements, Brokerage Firm (s) and/or Mutual Fund(s) Year End Tax Reporting Statement, Unemployment Insurance
statements, state refund forms; if you purchased a home or condo, send your real estate settlement statements (form
HUD-1), etc.
Mail all information to: Any questions please call:
Thomas J. Daly, C.P.A. 800-CPA-DALY
9 Paddington Road (800-272-3259)
Scarsdale, NY 10583-2915 LOCAL 914-472-6257
FAX 914-472-6764
Web Address: www.cpadaly.com Email:tax@cpadaly.com or cpadaly@aol.com
Information on ELECTRONICALLY FILED refunds will be available by calling 1 (800) 829-4477. All other refund
information will be available by calling 1 (800) 829-1040 or 1 (914) 472-2392.
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MORGAN STANLEY
FINANCIAL PLANNING
If interested in receiving information or reviewing any of the following, please check:
[ ] Retirement / Rollover Planning [ ] Financial Planning
[ ] Stocks / Mutual Funds [ ] Estate Planning
[ ] Life & Disability Insurance [ ] Fixed Income / Bonds
[ ] Home Mortgages [ ] Portfolio Review
[ ] College Funding [ ] Long Term Care
I hereby authorize Thomas J. Daly CPA to release the necessary tax documents, including brokerage & mutual fund
statements, to Morgan Stanley in order to prepare the above review(s) that I have checked.
Sign _____________________________
Morgan Stanley and its Financial Advisors do not provide tax or legal advice. Therefore, please consult your
personal tax advisor (Thomas J. Daly) or attorney for matters involving taxation and tax planning and your
attorney for matters involving personal trusts and estate planning.
USE THE REMAINING SPACE, OR AN ADDITIONAL PIECE OF PAPER, FOR ANY
ADDITIONAL INFORMATION, QUESTIONS OR COMMENTS:
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
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