ࡱ> TF zbjbj 4(q1Z TT86(1 f  O6Q6Q6Q6Q6Q6Q6$9<^u6  "1 u6TT_6-#-#-# ^T8O6-# O6-#-#?0|K1ƔtD!!R0;66060~<s!<$K1K14<2 -# u6u6-# 6 < :  2014 1040 TAX RETURN ENGAGEMENT LETTER Dear Respected Client: Name of the Taxpayer: _______________________________________ SSN/FEIN: __________________________ Thank you for choosing HP & Associates, PC to assist you with your 2014 taxes. This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we will provide. In order to ensure an understanding of our mutual responsibilities, we ask all clients for whom returns are prepared to confirm the following arrangements. We will prepare your 2014 federal 1040 and requested state and city income tax returns from information that you will furnish us. We will not audit or otherwise verify the data you submit, although it may be necessary to ask you for clarification of some of the information. We will furnish you with checklist to guide you in gathering the necessary information. Your use of such forms will assist in keeping pertinent information from being overlooked. It is your responsibility to provide all the information required for the preparation of complete and accurate returns. You should retain all the original documents, canceled checks and other data that form the basis of income and deductions. These may be necessary to prove the accuracy and completeness of the returns to a taxing authority. You have the final responsibility for the income tax returns and, therefore, you should review them carefully before you sign them. It is imperative that all information necessary to prepare your return is submitted to us by April 1, 2015. If the information is not received in our office by this date, there may not be sufficient time to properly review the information and prepare your return by the April 15, 2015 deadline. Instead, an extension will be filed and any estimated tax due will have to be paid by April 15, 2015 with the extension. Any amounts not paid by the filing deadline are subject to interest and penalties when those amounts are actually paid. Our work in connection with the preparation of your income tax returns does not include any procedures designed to discover defalcations or other irregularities, should any exist. We will render such accounting and bookkeeping assistance as determined to be necessary for preparation of the income tax returns. We will use professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities interpretations of the law and other supportable positions. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible. The law provides various penalties that may be imposed when taxpayers understate their tax liability. If you would like information on the amount or the circumstances of these penalties, please contact us. Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, we will be available upon request to represent you and will render additional invoices for the time and expenses incurred. Our fee for these services will be based upon the amount of time required at standard billing rates plus out-of-pocket expenses. All invoices are attached along with the tax return and are due and payable upon presentation. Payment is due on submission of prepared tax return for clients review and approval. We accept payments by Cash, Credit Cards, Checks or Money orders. We do not provide any quotes & estimates for refund. If the foregoing fairly sets forth your understanding, please sign the letter, as indicated below and return it to our office. Whether you return a signed copy of this engagement letter to us or not, the receipt of any tax data from you for the preparation of your 1040 return, will be your confirmation of your agreement to the terms of this letter, including your affirmative representation that you have substantiation to support all deductions claimed and that you have provided us with all information necessary to prepare a complete and accurate return. We want to express our appreciation for this opportunity to work with you. Visit our web site for privacy policy and frequently asked questions and answers. Your privacy, our professional ethics, and the ability to provide you with quality financial services are very important to us. If you have any questions or if we can be of any assistance in the interim please let us know. Very truly yours, HP & Associates, P.C. Certified Public Accountants Credit Card Information (Required for Tax Preparation Fee Payment) TAX RETURN PREPARATION WILL NOT BE STARTED WITHOUT THIS INFORMATION Type of CardNumberExp. DateCVV/4 Digit CodeCardholder Name as displayed on the cardBilling Address & Phone NumberVisa/ Master/ Discover/ American Express Accepted By: ______________________________________________ (Signature of the Taxpayer) Date : ______/________/_2015 Title:_____________________ Note: As per AICPA & IRS guidelines, we will not proceed the tax return preparation Unless the Tax Engagement letter is signed. Thank you for your patronage. We assure you to provide an Excellent Service. 2014 TAX SEASON You may submit your tax documents via email to HYPERLINK "mailto:TAX@HPAELCPA.COM"TAX@HPATELCPA.COM or fax at (248) 626-2800 or mail to HP & Associates P.C mailing address mentioned on the top of this document.Local clients can make in person appointments by calling (248) 626-4200. Tax Return Preparation Fee will vary based upon the schedules needed on your return. Therefore, we cannot give you the exact fees until we prepare and review your tax return. Seventy percent of our individual tax clients tax preparation fee range from $150 to $250. We do not provide quotes or estimates for refund amount. Tax Preparation fee will be charged to credit upon input of basic information and review of the tax return. COMPLETE CREDIT CARD INFORMATION MUST BE PROVIDED ALONG WITH THE SUBMISSION OF YOUR TAX DOCUMENTS. TAX RETURN PREPARATION WILL NOT BE STARTED WITHOUT THIS INFORMATION. We accept Visa, Master Card, American Express, & Discover. For Local clients, Personal checks will be accepted which is preferred payment. If you lived/worked in any Cities which have City taxes, it is your responsibility to inform us in order to prepare the CITY TAX RETURNS particularly for clients lived/worked in Ohio & PA. Most of the cities dont allow E-filing. Hence clients have to sign, attach the checks if necessary and mail the City tax returns. Please note that you mustSUBMIT ALLOFYOURTAX DOCUMENTS AT ONE TIME.Be sure to make a copy of your original documents before you submit them to our office. Also, make sureto submit theYEAR END statements and not monthly/quarterly statements. Please note that if you have/had any foreign (like India) Assets, Bank Accounts / Rental Properties/ Corporations / Shares / Mutual funds / provident fund accounts/ Interest income / rental income / capital gains / dividends, you are supposed to report them is US tax return and in a separate form. For more information, please refer FAQ No. 18 to 27. Please note that there will be additional fees for FBAR reporting like TD-F-90-22-1 and 8938. Since June 30, 2015 will be the last date for TD-F-90-22-1, they will be prepared only after April 30, 2015 after the tax season rush is over. Please note that you cant claim the expenses like marriage, birthdays/functions and sending money to parents/relatives outside USA. Your tax return is prepared based on the attached checklist. So, please dont send us blank or incomplete checklist Please refer Frequently Asked Questions Page (FAQs) at the end of this checklist for questions regarding tax filing and applying for ITIN. If you are a new client, please send us a copy of your 2013 Federal and State Tax Returns. PERSONAL TAX PREPARATION CHECK LIST FOR 2014 TAX YEAR Personal Details: (Names exactly as it appears on the Social Security Card)SSN / ITINumberFirst NameMiddle NameLast NameDate of Birth mm/d/yrOccupation/ RelationshipPRIMARY TAXPAYERSPOUSE   DEPENDENTS (KIDS/PARENTS/OTHERS)Do you have any changes in dependents from the prior year?YesNoIf Spouse, kids or any dependents does not have SSN or ITIN, then they may be eligible for applying for ITIN. Please refer attached FAQs Point 14 to 17. Did the taxpayer and/or spouse get married, divorced, or widowed at any time during the year?YesNoIs there any change in address or contact information during the year?YesNoDay time Phone NumberEvening Phone NumberCell Phone Number( )( )( )Personal E-mail (Non Corporate) PRESENT RESIDENTIAL ADDRESS - Write current address first.Street AddressApt.CityStateZip CodeName of School District:Name of County:IF YOU HAVE MOVED FROM DIFFERENT CITY IN 2014, PLEASE PROVIDE THE PREVIOUS ADDRESSES If you are supposed to file a City tax Return in any City you worked/resided in 2014, please provide the name of the cities.Tax PayerSpouseCity WorkedCity ResidedCity WorkedCity Resided Bank Details for Direct Deposits / PaymentsBank NameRouting NumberAccount NumberChecking/ Savings Interest on Student Loan (if any) paid for the year 2014Tax PayerSpouseDependent(s)$$$ Child Care / Day Care Expenses, if any (Kids under 10 years of Age)Federal ID number of the Day Care Center /SSN of the Individual Day care personName of the Day care Center/personAddress of the Day Care Center/ IndividualAmount Paid in 2014Childs Name$$$Employment and other Income Details: Do you have any of these documents? If Yes, please attached those forms, fill below the attached excel sheet and email us the soft copy. Also please let us know the number of attachments? DocumentsW2s Salary1099-Rs IRA & Pension Income1099-Bs Dividend Income1099-Bs Interest Income1099-Gs State/Local Refunds/ Unemployment benefits1099-SSAs Social Security Benefits1099-Schedule C Self Employed IncomeSchedule D StocksSchedule E Rental IncomeK1 - CorporationYesNoNo. of attachments EMBED Excel.Sheet.8  EMBED Excel.Sheet.8  EMBED Excel.Sheet.8  interest/dividend Income Details (Attach 1099 forms, if any)Name of the InstitutionDividend EarnedInterest EarnedFederal Tax WithheldIs it a foreign bank account?Are you liable to file TD 90-22-1 for 2014? (If your combined balance is more than $10,000 at any day in 2014, you have to file this form)Is it a Foreign Trust?Name of the Foreign Country$$$YesNoYesNoYesNoIndia$$$$$$$$$IMPORTANT NOTE: PLEASE READ FAQ NO. 18 TO 27 ON FOREIGN BANK ACCOUNTS, INTEREST, RENTAL INCOMES & OTHER ASSETS IRA Contributions, if any (You must contribute before APRIL 15, 2015)TRADITIONAL IRATAX PAYER - $ SPOUSE - $ROTH IRATAX PAYER - $SPOUSE - $  College Tuition fees paid & Education Expenses, if any. (must attach copy of 1098T)Name of StudentName, Address & ID # of the InstitutionAmount PaidDegree/Certification$$Alimony Paid, if anySpouseAmount PaidAdoption Expenses, if anyFirst NameLast NameSSN MOVING EXPENSES (Only if you moved in 2014 and your new home is more than 50 miles from old home and the relocation was due to change of job) Date of MoveMoved fromMoved toMoved due to change in job locationNumber of miles from OLD residence to NEW workplaceNumber of miles from OLD residence to OLD workplaceAmount spent for transportation of Household goodsAmount spent for travel & Lodging during the moveMoving expenses reimbursed by the employerYesNo$$$YesNo$$$ IRS deductible Expenses : Schedule- A Itemized DeductionsHealth Insurance Premiums PaidMedical / Dental Expenses (Co-pay, deductibles, medicines)Personal Property Tax Paid(car)Car Annual plate renewal feesInvestment InterestFor each contributions more than $250, if IRS audits you needs to provide copy of receipt/checkJob Search ExpensesLast year Tax prepara-tion feesCharitable Contributions - By Check/Cash in USA onlyCharitable Contributions (Non cash) - Car/Cloth/ Computer/Electronics in USA only$$$$$$$$$Residential Property in USAMortgage on second / foreign residential homeDid you receive refundable $7500 first time buyers credit for homes purchased between 04/08/08 and 12/31/08Mortgage Interest Paid (Please attach 1098)Property Tax PaidQualified Mortgage Insurance PremiumName and City of the bank/institution (USA / Foreign country)Mortgage Interest Paid YesNoAmount Received$$$$$Need Closing Statement for first year of Refinance or New Mortgage. Job Related Expenses (only if it is not reimbursed by your employer)Parking/ Toll/ TransportationTravel away from homeOther Business Expenses (Please use the excel attached in the last column for more expenses)Cell PhoneInter- netComputer /Laptop Comp. SuppliesUSCIS Immigration FeesAttorney FeesContinuing Education (Training/Certification)Work cloth/ UniformSafe Dep. Locker fees/ Prof. Dues EMBED Excel.Sheet.8 $$$$$$$$$$ Mileage Information (Mileage can be claimed only for job related miles. Daily travel from home to main/same work place is not eligible. Date purchased/ placed in ServiceTotal mileage driven during 2014Job related miles (work to client location)Daily Commuting miles (home to work & backTotal Commuting milesDo you or your spouse have another vehicle for personal useWas your vehicle available for personal use during off duty hoursDo you have evidence to support your deductionIf yes, is this evidence written (mileage log etc)Vehicle 1YesNoYesNoYesNoYesNoVehicle 2IMPORTANT NOTE: FOR BUSINESS MILES YOU ARE REQUIRED TO MAINTAIN A LOG BOOK IN THE ATTACHED FORMAT. IF IRS AUDITS YOUR TAX RETURN, YOU ARE REQUIRED TO SUBMIT IT. IF YOU ARE CLAIMING MILEGE @ 56 CENTS PER MILE YOU CANT CLAIM OTHER VEHICLE MAINTENACE EXPENSES LIKE GAS, REPAIRS, INSURANCE, ETC EMBED Excel.Sheet.8 Gambling Income / Loss (Gambling Loss should not be more than Gambling Income). Please attach W2G.TaxpayerGambling Income - $ Gambling Loss - $ SpouseGambling Income - $ Gambling Loss - $ Federal Tax Credits for Consumer Energy Efficiency to your existing home are available to the below mentioned four categories installed in 2014? Tax credit: 30% of cost with no upper limit. Expires: December 31, 2016 Rental Home & Second Home doesnt qualify.Geothermal Heat PumpsSmall Wind Turbine no more than 100KWSolar Energy SystemsFuel Cells Up to 500 per .5kw of power capacityPlease refer the website for more information$$$$http://www.energystar.gov/about/federal_tax_credits Casualty and Theft LossPersonal or Business propertyDescription of the propertyLocation of the propertyDate acquiredCost of the propertyInsurance/ Other reimbursementFair Market value before IncidentFair Market value after IncidentIncident Date$$$$ Did you made any contribution to Qualified Education Program? Section 529 Plan or MESPYesNo$  RENTAL EXPENSES (Eligible in few states but has income limitations)Monthly Rent Landlord Name & AddressPeriod  FREQUENTLY ASKED QUESTIONS ABOUT PROCEDURE FOR FILING TAX RETURN What information will be required to prepare my tax return? Please download and fill the Individual tax return checklist. Attach your W2 and other relevant documents and send it back to us either by mail, email or fax listed below. PLEASE DO NOT SEND THE ORIGINALS. How do I send the tax information? You can send us the tax information in the following ways: Email HYPERLINK "mailto:tax@hpatelcpa.com"tax@hpatelcpa.com Fax 248-626-2800 Mail Above address How much is the tax return preparation fee? The tax return preparation fee depends on the complexity of your tax return and the number of forms that we have to file for you. Our 70% of the individual tax clients pay between the ranges of $170 to $250. We cannot give you the exact fees until we are finished with the preparation of your tax return. How can I pay the tax return preparation fee? We accept payment in form of Cash, Check, Money Order, Cashier check & Credit card (Visa, Master Card, and Discover only). Tax preparation fee is due when we email you tax return for review before e-filing or mailing the tax return for paper filing. What happens if the payment for tax return preparation fee is not received within 30 days? If the payment is past due for more than 30 days, we will directly take it out from the bank account provided by you in the tax preparation checklist or charge to your credit card. Whom should I make the check payable to? And where do I send the check? Please make the check payable to HP & Associates P.C. Please mail the payment to. HP & Associates P.C. 27950 Orchard Lake Road, Suite 110 Farmington Hills, MI 48334. How long will it take to prepare my tax return? The preparation of your tax return usually take anywhere between 3 days to 15 days but can take longer. Will I get a chance to review the tax return before filing it with the IRS? Yes. We will email you a draft copy of your tax return for review. Please carefully review your tax return. In case of any corrections please email them to tax@hpatelcpa.com. If there are no corrections to be made please sign and send (email/fax) the Form 8879 and Schedule A (if applicable) included in your tax return to us. The form 8879 signature is required only for those returns which can be electronically filed. Can I file my tax return electronically? Yes. We can file your tax return electronically. The tax return shall be electronically filed on receipt of your approval on Form 8879 and Schedule A (if applicable) included in the draft copy of your tax return. However there are exceptions to it. For exceptions please see below-Tax returns not eligible for electronic filing. Tax returns NOT eligible for electronic filing includes but not limited to: Tax return with ITIN Applications (applicable in cases where dependent or spouse does not have a social security number or ITIN) Tax return on Form 1040NR Tax returns which have more than 5 stock transactions and a excel sheet has not been attached with the checklist. Tax returns for 2011 and prior years Amended tax returns What if my tax return is not eligible for electronic filing? Your tax return has to be paper filed if it is not eligible for electronic filing. In that event, after reviewing you tax return, please send us a simple email (no form is required) letting us know that you approve the tax return. Send this email to tax@hpatelcpa.com. Once we receive your approval we will mail you a tax packet which will include the complete tax return along with the filing instructions and the addressed envelopes. This tax packet shall be mailed at the address on the tax return unless otherwise instructed. You have to sign couple of forms as instructed in the tax packet and send them to the IRS, State and local government in the addressed envelope provide by us in the tax packet. Please mail your tax return by certified mail. How long should I wait to check the status of my refund? And where can I check the status of my refund? We will electronically file your tax return, once we receive your signed Form 8879. Please allow 7 business days for the system to update, if you filed on paper, please allow 4-6 weeks for processing of your return. After 7 business days you can check refund status on our website HYPERLINK "http://www.hpatelcpa.com"www.hpatelcpa.com in the Refund Status section. Have a copy of your tax return handy. You will need to provide the following information from your return: Your Social Security Number (or Individual Taxpayer Identification Number); Filing status (Single, Married Filing Joint Return, Married Filing Separate Return, Head of Household, or Qualifying Widow(er)) The exact whole dollar amount of your refund When will I receive my refund? For electronic return with direct deposit information - approximately 10-15 days of filing For electronic return with check to be mailed - approximately 3 weeks of filing For paper return - approximately 4 weeks of mailing For amended return refunds - approximately 8-12 weeks of mailing How long does it take to process the amended tax return? It may take 8 to 12 weeks or longer to process the amended tax return. If 8 weeks have elapsed and you have not received your refund on amended tax return, call (800) 829-1040. What is ITIN? Do I need ITIN for my spouse or dependents? ITIN refers to Individual Tax Identification Number. An ITIN is required when the spouse or dependents do not have social security number and you have to claim them on your tax return. Who is Eligible for ITIN? What are the conditions for applying ITIN for the kids & parents? Spouse (who is not eligible for a SSN) can apply for ITIN even though she/he was a non-resident in 2014. But for kids, they must be present in USA at least 183 days in 2014. If you are applying ITIN for the visiting parents they must pass the substantial presence test for calendar year 2014. To meet this test, one must be physically present in the United States on AT LEAST: 31 days during 2014, AND 183 days during the 3-year period that includes 2014, 2013, and 2012, counting: All the days present in 2014, and 1/3 of the days present in 2013, and 1/6 of the days present in 2012 Do I have to get the ITIN before starting my tax return preparation? No. The ITIN application has to go with your return. It cannot be sent separately. You just have to give us the information required to prepare the ITIN application (See Pt. 18) and we will take care of it. What will I need to apply for the ITIN for my spouse or dependent? What do I have to send you for preparing the ITIN application? (Please be aware that IRS will no longer accept notarized passport copies). You will have to take the entire copy of their passport including the cover page and the blank pages. You have to obtain a CERTIFIED COPY certificate from the passport issuing authorities from the home country and attach the original certificate, the entire copy of the passport, and the signed W-7(ITIN) application have to be attached to your tax return. In order for us to prepare the ITIN application, we need the photo page, visa page and the I-94 page or the page containing the date of entry into USA. Please do not send the entire copy of passport. The certified copy will be available in the respective countrys passport issuing office on payment of some fees. (Example: India Rs.50) REPORTING FOREIGN BANK ACCOUNTS, RENTAL PROPERTIES, CORPORATIONS AND INCLUDING WORLDWIDE INCOME IN THE US TAX RETURNS UNDER FBAR What is FBAR? Foreign Bank Account Reporting. Who Must File an FBAR United States persons are required to file an FBAR if: The United States person had a financial interest in or signature authority over at least one financial account located outside of the United States; and The aggregate value of all foreign financial accounts exceeded $10,000 ($500,000 INR) at any time during the calendar year to be reported. United States person means United States citizens; United States residents (includes visa holders H1B, H4, L1B, L2, EAD, green card); entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States. How to Report and Filing Information A person who holds a foreign financial account may have a reporting obligation even though the account produces no taxable income. The FBAR is not filed with the filer's federal income tax return. The granting, by the IRS, of an extension to file federal income tax returns does not extend the due date for filing an FBAR. You may not request an extension for filing the FBAR. The FBAR must be received by the IRS on or before June 30, 2015 for year 2014 being reported. Complete form HYPERLINK "http://www.irs.gov/pub/irs-pdf/f90221.pdf"Form TD F 90-22.1 which can be found at link  HYPERLINK "http://www.irs.gov/pub/irs-pdf/f90221.pdf" http://www.irs.gov/pub/irs-pdf/f90221.pdf and mail the form to: United States Department of the Treasury, P.O. Box 32621 Detroit, MI 48232-0621. If an express delivery service is used, file by mailing to: IRS Enterprise Computing Center ATTN: CTR Operations Mailroom, 4th Floor 985 Michigan Avenue, Detroit, MI 48226 Delivery messenger service contact telephone number: 313-234-1062 What if I do not report FBAR? Account holders who do not comply with the FBAR reporting requirements may be subject to civil penalties, criminal penalties, or both. FBAR Assistance Help in completing HYPERLINK "http://www.irs.gov/pub/irs-pdf/f90221.pdf"Form TD F 90-22.1 (PDF) is available at 800-800-2877, option 2. The form is available online at IRS.gov and HYPERLINK "http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.fincen.gov%2F"Financial Crimes Enforcement Network Web site or by telephone at 800-829-3676. Questions regarding the FBAR can be sent to HYPERLINK "mailto:FBARquestions@irs.gov"FBARquestions@irs.gov REPORTING FOREIGN BANK INTEREST, DIVIDENDS, RENTAL INCOME, CORPORATION INCOME, ETC. Do I have to show the Bank Interest & Dividends from a foreign bank account including my home country? Yes. When you file a resident tax return in USA, you are supposed to report your worldwide income. Whether you are a Citizen/Green Card holder/H1B/L1/EAD status, if you file 1040 resident tax return then you have to report worldwide income. What if we already paid taxes on those income in my home country? Still you have to report that income in your US tax return and claim Foreign Tax Credit for the taxes paid in a foreign country. Do I need to report my rental income from a foreign/home country? Rental Income from a foreign/home country should also be included in your US tax return. The rental Income will be calculated in the same manner for US rental income except a different depreciation rate. If you already paid Income Taxes for the rental income, youll get a Foreign Tax Credit. FORM 8938 REPORTING FOREIGN ASSETS UNDER FATCA RULES. Do I have to report my foreign/home country assets like House, Bank Accounts, Corporations in my 2014 US tax return? If you are unmarried taxpayer filing a resident tax return Form 1040 and if the total value of your foreign assets is more than $50,000 on the last day of the tax year or more than $75,000 at anytime during 2014, then you are supposed to file form 8938 along with your Tax Return. If you are married taxpayer filing a Joint resident tax return Form 1040 and if the total value of your foreign assets is more than $100,000 on the last day of the tax year or more than $150,000 at anytime during 2014, then you are supposed to file form 8938 along with your Tax Return. If you are a Citizen or green card holder and resided abroad for more than 330 days during any period of 12 consecutive months in 2014, and filing a resident tax return Form 1040 and if you are not filing joint return, the total value of your foreign assets is more than $200,000 on the last day of the tax year or more than $400,000 at anytime during 2014, and those filing joint total value of your foreign assets is more than $400,000 on the last day of the tax year or more than $600,000 at anytime during 2014, then you are supposed to file form 8938 along with your Tax Return. What to do when I receive IRS or State Notice? Please fax us your notice as soon as you received at 248-626-2800 or e-mail it to us at HYPERLINK "mailto:tax@hpatelcpa.com"tax@hpatelcpa.com. We preferred that you send your contact number and e-mail address with the notice. We will review your notice within 3 to 5 business days. Notice reply would be considered as a separate engagement and the charges will depend upon subject matter of the notice and the time it takes to reply. We will need your direct debit authorization form before we start replying your notice. Record keeping for IRS. You should maintain supporting documents and cancelled checks for all deduction claimed in the tax return for at least 3 year from the due date of the tax return.     HP & Associates, P.C. Certified Public Accountants 27950 Orchard Lake Road, Suite # 110, Farmington Hills, MI 48334 Ph :( 248) 626-4200, Fax :( 248) 626-2800; E-mail: HYPERLINK "mailto:tax@hpatelcpa.com"tax@hpatelcpa.com, Website: HYPERLINK "http://www.hpatelcpa.com"www.hpatelcpa.com Completely Professional Assistance!! 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If the client site is your regular work place you can't claim mileage.ExpensesProperty Tax - Winter & Summer4Gambling Losses up to the amount of Gambling Winning6Casualty & Theft Losses from Income Producing PropertyKCharitable Contributions - Cloths/Electronics/Shoes/Computer/furniture/AutoUnion/Association Dues)In order to maximize your refund we have listed below some of the expenses to claim in the tax return. please provide incurred expenses as mentioned below. 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