Dear Clients,

Although I usually send my annual letter out after the holidays I’ve decided to reach out to you earlier this year to not only address my health issues but to also assure you that we will continue to do our very best, year-round, to serve you.

Well the 2016 presidential election is finally over.  Jimmy Carter was in office when I began my career in 1977.

I have worked through not only 10 presidential elections but 20 congressional turnovers and, as you know, it is in the congress where the tax laws are written. What we have learned is there are new tax law changes every year but the most significant changes occur when a new president is elected.  So, it would be in every client’s best interest to stay informed of the 2017 tax law changes.  There will be many, most of which will be phased in over the next several years.

HEALTH INSURANCE: Regarding health insurance reporting requirements, if you received your health insurance through the Marketplace you will be receiving a Form 1095-A.  Those getting coverage through an employer-sponsored plan, private insurance, Medicare or Medicaid should receive Form 1095-B or 1095-CIt is imperative that you include these documents with your tax information.

Under the Affordable Care Act, the penalty for not having health insurance has increased to the higher of $695 per adult and $347.50 per child (up to $2,085 for a family), or it’s 2.5% of your household income above the tax return filing threshold for your filing status – whichever is greater.

MILEAGE RATES.  As the price of gas has fallen so has the reimbursable mileage rate.  In 2016 mileage rates were 54 cents/mile for QUALIFIED work-related travel and 19 cents/mile for moving and medical travel.  Mileage reimbursement for charitable activities remains unchanged at 14 cents/mile.  In the last couple of years Pennsylvania has often required taxpayers to send in mileage logs as well as other unreimbursed expense receipts before issuing refunds.  Please include your mileage log with your other tax information.  We can provide you with a spreadsheet to complete this information if you call our office.

ELECTRONIC FILING.  Because I prepare more than 10 tax returns each year, the IRS requires that I electronically file all returns that I prepare.  As the taxpayer, you may choose to opt-out of this filing method but I must prepare Form 8948 and attach it to the paper return before mailing it.  Since most of you are familiar with the e-file procedure, I want to remind you to review your return and verify your banking information with us before signing the signature pages.

E-MAIL.  Please provide us with your email address.  This has become an invaluable method of communicating with clients.  You will find all our office email addresses at the top of this letter.

PAYMENTS.  We now accept all major credit cards as payment for our services.  Payment must be received before we provide you with your return.  This can be done over the phone if you want your return mailed to you.

PREPARATION LIST.  Click here to find a list of items needed to prepare your return.

Yours truly,


P.S.  Thank you for all your prayers, get well cards, good wishes and especially for the confidence you have bestowed on my amazing staff.  After all your acts of kindness, I can honestly say that I have many, many clients who I consider as family.  You are every bit as important to me as I am to you and I am grateful for each and every one of you.


P.P.S. What do you call a camel with no humps? Humpfrey!