Steps I Know !

If you can’t meet the April deadline to file your tax return, you can get an automatic six month extension of time to file from the IRS.

Here’s some things you need to know about filing an extension:

1. Extra time to file An extension will give you extra time to get your paperwork to the IRS, but it does not extend the time you have to pay any tax due. You will owe interest on any amount not paid by the April 15 deadline, plus a late payment penalty if you have not paid at least 90 percent of your total tax by that date.
2. File on time even if you can’t pay If your return is completed but you are unable to pay the full amount of tax due, do not request an extension. File your return on time and pay as much as you can. The IRS will send you a bill or notice for the balance due.To apply online for a payment agreement, go to IRS.gov and click “Online Payment Agreement Application” at the left side of the home page under Online Services. If you are unable to make payments, call the IRS at 800-829-1040 to discuss your options.
3. Form to file Request an extension to file by submitting Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return to the IRS by April 15, 2010, or make an extension-related electronic credit card payment.
4. E-file extension You can e-file an extension request using tax preparation software with your own computer. The IRS will acknowledge receipt of the extension request if you file by computer.
5. Electronic funds withdrawal If you ask for an extension via computer, you can also choose to pay any expected balance due by authorizing an electronic funds withdrawal from a checking or savings account. You will need the appropriate bank routing and account numbers.For information about these and other methods of payment, visit IRS.gov or call 800-829-1040.

An apostille is the method of certifying a document for use in another country. With the certification by apostille, a document is entitled to recognition in the country of intended use, and no certification or legalization by the embassy or consulate of the foreign country where the document is to be used is required (for member countries of the Hague Convention).

Some examples of documents submitted for signature authentication are:

– Birth, Marriage, Death Certificates
– Power of Attorney
– Diplomas, School Transcripts
– Notarized Letters, Statement, Affidavit
– Divorce Decree

You may only obtain a California Apostille for documents issued in the state of California. However, your document qualifies if it was issued by another state but notarized by a California Notary Public.

Determine the destination country for your document. If the country DOES NOT belong to the Hague Convention, you will need to obtain a U.S. Department of State Certification IN ADDITION to your California Apostille.

Confirm that the signature of your document is valid for a California Apostille. Documents to be authenticated via a California apostille must be signed by one of the following California officials: Notary Public, County Clerk/Recorder, Court Administrator of the Superior Court, Executive Clerk of the Superior Court, Officer whose authority is not limited to any particular county, Executive Officer of the Superior Court, Judge of the Superior Court or State Official.

Make sure that no more than 5 years has passed since the certification date of your document. Documents dated outside this time frame must be re-certified with a current date.

If your document is in a language other than English, it must be accompanied by a certified/notarized translation.

If your document was executed by a County Health Officer or County Local Registrar, it must first be certified by the county clerk/recorder. There is a fee for this certification by the county clerk/recorder.

Documents meeting the previous steps may be presented to the Secretary of State’s main or one of it’s region offices to receive an Apostille authentication

Regional Office: Documents presented to one of the region offices may only be presented in person and are addressed on a first-come first-served basis. A fee is charged by the regional office. Documents that have been certified by a California Notary Public must first be certified by the county clerk/ recorder of the notary before presentation to the region office.

Main Office: Documents may be mailed to the main office for processing. They must include the processing fees and a letter stating the country of destination for the document and should contain a self- addressed envelope for return of the document. Documents that have been certified by a California Notary Public are not required to have a certification by the county clerk/ recorder of the notary before presentation.

If your document’s county of destination is a country that DOES NOT belong to the Hague Convention, the Apostilled document must then be forwarded the Office of Authentications of the U.S. Department of State in Washington, D.C.

Los Angeles Secretary Of State Address : 300 South Spring st, Suite 12513, Los Angeles, CA 90013 (213) 897-3062

county clerk/ recorder office address : 12400 Imperial Highway, Norwalk, CA (800)201-8999

A. Small employers that provide health care coverage to their employees and that meet certain requirements (“qualified employers”) generally are eligible for a federal income tax credit for health insurance premiums they pay for certain employees. In order to be a qualified employer, (1) the employer must have fewer than 25 full-time equivalent employees (“FTEs”) for the tax year, (2) the average annual wages of its employees for the year must be less than $50,000 per FTE, and (3) the employer must pay the premiums under a “qualifying arrangement” described in Q/A-3.  See Q/A-9 through 15 for further information on calculating FTEs and average annual wages and see Q/A-22 for information on anticipated transition relief for tax years beginning in 2010 with respect to the requirements for a qualifying arrangement.

WASHINGTON — The Internal Revenue Service today announced that interest rates for the calendar quarter beginning July 1, 2010, will remain the same. The rates will be:

• four (4) percent for overpayments [three (3) percent in the case of a corporation];
• four (4) percent for underpayments;
• six (6) percent for large corporate underpayments; and
• one and one-half (1.5) percent for the portion of a corporate overpayment exceeding $10,000.

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points.

The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal short-term rate during April 2010 to take effect May 1, 2010, based on daily compounding.

Revenue Ruling 2010-14, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin No. 2010-26, dated June 28, 2010.

California law requires any individual who rolls fingerprints manually or electronically for licensure, certification and/or employment purposes to be certified by the state Department of Justice (Penal Code section 11102.1). A certified fingerprint roller must begin using his/her certification number as soon as it is received.

Penal Code section 11102.1(a)(2) exempts the mandatory certification requirement for law enforcement personnel, state employees and employees of tribal gaming agencies.

Here is basic information for individuals interesting in becoming a Certified Fingerprint Roller in California.

Step One (1) – Review the Handbook

This handbook provides you with basic steps, and responsibilities for obtaining a Certification including background check information and disqualifying offenses.
Fingerprint Rolling Certification Program Reference Handbook  [PDF 223 kb / 13 pg]

Step Two (2) – Complete the Application for Certification

Complete the Application for Certification (Form BCIA 8372 4/08).
Application for Certification – Form BCIA 8372 – 4/08  [PDF 221 kb / 2 pg]

PLEASE NOTE: You will need to provide your Social Security Number for identification and verification purposes. By law, applicants must furnish this standard data element or the Application for Certification will not be processed. Your Social Security Number will not be made available for public inspection.
Social Security Privacy Information  [PDF 13 kb / 1 pg]

Step Three (3) – Get fingerprinted

Once you have completed the Application for Certification, you will need to be fingerprinted.

For this type of Certification, you MUST get fingerprinted at an authorized local law enforcement agency or state agency’s Live Scan site that provides fingerprinting services to the public. Failure to do so will result in your Application being rejected and the need to obtain a new background check with all associated fees payable by the applicant.

To find an authorized Live Scan site nearest you, hours of operation and fees for fingerprinting services, please click on this link List of Applicant Live Scan Sites. Authorized sites are identified on this page by an asterisk ( * ) listed next to the Live Scan site number (Example LSID 949*). If you are still unsure if either a law enforcement or state agency’s Live Scan site qualifies as an authorized site, contact the Fingerprint Rolling Certification Program at (916) 227-6420 or email to fpcert@doj.ca.gov.

Once you have decided on a Live Scan site, please complete and provide the following Request for Live Scan Service (BCII 8016) form to the Live Scan site for electronic processing of your fingerprints.
Request for Live Scan Service – Form BCII 8016  [PDF 46 kb / 1 pg]

Please note: You must present valid photo identification when being fingerprinted. Expired identification information will not be accepted.

A fingerprint-rolling fee may be collected when you get your fingerprints taken. Since this fee varies widely among locations, you will want to review the cost before going to a fingerprinting site. Be sure to check for any restrictions on method of payment, such as cash or money order only.

There also is a criminal history processing fee collected by the DOJ and the Federal Bureau of Investigation (FBI) for the background checks and an additional $25 fee for the Certification. Total $76.00. While often paid by the agency you will be employed with, some applicants may be required to pay this fee themselves, so check with your requesting agency.

PLEASE NOTE: The DOJ does not accept manual hard card fingerprint impressions for Fingerprint Roller Certification submissions.

Step Four (4) – Mail completed Application Packet to the DOJ

NOTE: Due to the recent enactment of Senate Bill (SB) 174, Chapter 25, Statutes of 2009; Penal Code Section 11102.1 was amended to remove the notarization requirement for a person applying to become a certified fingerprint roller.

Effective January 1, 2010 the Application for Certification of Non-Exempted Individuals to Take Fingerprint Impressions (BCIA 8372) no longer requires the application to be notarized. If you have any questions, please contact the Fingerprint Rolling Certification Program at (916) 227-6420

Once you have been fingerprinted, mail the Application for Certification and a copy of the Request for Live Scan Service Form to:

Department of Justice Fingerprint Rolling Certification Program

P.O. Box 903387 Sacramento, CA 94203-3870

• Be cautious of tax preparers who claim they can obtain larger refunds than other
• Avoid preparers who base their fee on a percentage of the refund.
• Use a reputable tax professional who signs the tax return and provides a copy.
• Consider whether the individual or firm will be around to answer questions about the preparation of the tax return months, or even years, after the return has been filed.
• Check the person’s credentials. Only attorneys, certified public accountants (CPAs) and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collection and appeals. Other return preparers may only represent taxpayers for audits of returns they actually prepared.
• Find out if the preparer is affiliated with a professional organization that provides its members with continuing education and resources and holds them to a code of ethics.
• Ask friends and family whether they know anyone who has used the tax professional and whether they were satisfied with the service they received.

Reputable preparers will ask to see receipts and will ask multiple questions to determine whether expenses, deductions and other items qualify. By doing so, they are trying to help their clients avoid penalties, interest or additional taxes that could result from an IRS examination.

Tax evasion is a risky crime, a felony, punishable by five years imprisonment and a $250,000 fine.

Before you begin an installation of Windows XP, you should ensure that the computer on which you are installing the operating system meets at least the minimum requirements for the installation. You should also be aware that the minimum requirements will ensure only that the operating system will function, not that it will function with acceptable speed. In addition, you should realize that the minimum hard drive requirements are only for the operating system to run efficiently and do not include the space to contain applications. The following list represents the minimum hardware specifications from Microsoft’s website:

 233-MHz processor from the Pentium/Celeron family or the AMD K6/Athlon/Duron family

 64 MB of RAM

 1.5 GB of available hard disk space

 Super VGA (800 x 600) resolution

 CD-ROM or DVD drive

 Keyboard and Microsoft mouse or compatible pointing device

As the computer network industry grows in both size and complexity, the need for proven ability is increasing. Companies rely on certifications to verify the skills of prospective employees and contractors. Whether you are just getting started or are ready to move ahead in the computer industry, the knowledge, skills, and credentials you have are your most valuable assets. Microsoft has developed its Microsoft Certified Professional (MCDST) program to give you credentials that verify your ability to troubleshoot the user’s desktop, including the operating systems and the applications that he uses most. In addition, you will learn how to communicate with users to assist them and ensure their continued productivity to the organization. Over the next few years, thousands of companies around the world will be searching for IT professionals who can help improve their user productivity by quickly troubleshooting and repairing issues related to their desktop operating systems and the applications that they use most often. They will turn to people who can prove that they have the ability to work with computers and with the users in the network. Your certification will be proof that you understand not only the technical aspects of troubleshooting the problem but also how to work with the end user to ensure her continued productivity for her organization. The MCDST certification will give you an advantage over your competition for the same job.

The Alternative Minimum Tax attempts to ensure that anyone who benefits from certain tax advantages pays at least a minimum amount of tax.

Here are seven facts the Internal Revenue Service wants you to know about the AMT and changes to this special tax for 2009.

1. Tax laws provide tax benefits for certain kinds of income and allow special deductions and credits for certain expenses. These benefits can drastically reduce some taxpayers’ tax obligations. Congress created the AMT in 1969, targeting taxpayers who could claim so many deductions they owed little or no income tax.
2. Because the AMT is not indexed for inflation, a growing number of middle-income taxpayers are discovering they are subject to the AMT.
3. You may have to pay the AMT if your taxable income for regular tax purposes plus any adjustments and preference items that apply to you are more than the AMT exemption amount.
4. The AMT exemption amounts are set by law for each filing status.
5. For tax year 2009, Congress raised the AMT exemption amounts to the following levels:
   • $70,950 for a married couple filing a joint return and qualifying widows and widowers;
   • $46,700 for singles and heads of household;
   • $35,475 for a married person filing separately.
6. The minimum AMT exemption amount for a child whose unearned income is taxed at the parents’ tax rate has increased to $6,700 for 2009.
7. If you claim a regular tax deduction on your 2009 tax return for any state or local sales or excise tax on the purchase of a new motor vehicle, that tax is also allowed as a deduction for the AMT.

Taxpayers can find more information about the Alternative Minimum Tax and how it impacts them by accessing IRS Form 6251, Alternative Minimum Tax – Individuals, and its instructions at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Some taxpayers may have needed to take an early distribution from their retirement plan last year. The IRS wants individuals who took an early distribution to know that there can be a tax impact to tapping your retirement fund. Here are ten facts about early distributions.

1. Payments you receive from your Individual Retirement Arrangement before you reach age 59½ are generally considered early or premature distributions.
2. Early distributions are usually subject to an additional 10 percent tax.
3. Early distributions must also be reported to the IRS.
4. Distributions you rollover to another IRA or qualified retirement plan are not subject to the additional 10 percent tax. You must complete the rollover within 60 days after the day you received the distribution.
5. The amount you roll over is generally taxed when the new plan makes a distribution to you or your beneficiary.
6. If you made nondeductible contributions to an IRA and later take early distributions from your IRA, the portion of the distribution attributable to those nondeductible contributions is not taxed.
7. If you received an early distribution from a Roth IRA, the distribution attributable to your prior contributions is not taxed.
8. If you received a distribution from any other qualified retirement plan, generally the entire distribution is taxable unless you made after-tax employee contributions to the plan.
9. There are several exceptions to the additional 10 percent early distribution tax, such as when the distributions are used for the purchase of a first home, for certain medical or educational expenses, or if you are disabled.
10. For more information about early distributions from retirement plans, the additional 10 percent tax and all the exceptions see IRS Publication 575, Pension and Annuity Income and Publication 590, Individual Retirement Arrangements (IRAs). Both publications are available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).