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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hello All,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I see a lot of people talking about property taxes but this also applies to state income taxes, specifically estimated tax payments for 2017 taxes that are due
on 1/15/18 but can be paid prior to 12/31/17 and be deductible for 2017.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">However, please note, this is NOT a one size fits all scenario. You really should be reviewing your situation with your CPA to see if this helps or not. If
you don\u2019t itemize or are subject to AMT tax, this is not right for you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Happy New Year!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Ted<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Theodore D. Lanzaro, Jr. CPA<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Lanzaro CPA, LLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">\u201cTax Solutions for Real Estate Investors By A Real Estate Investor<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">575 Highland Avenue<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Cheshire, CT 06410<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">203-922-1742<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">203-885-1203 fax<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="mailto:ted@lanzarocpa.com"><span style="color:#0563C1">ted@lanzarocpa.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.lanzarocpa.com/"><span style="color:#0563C1">www.lanzarocpa.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.taxcpact.com/"><span style="color:#0563C1">www.taxcpact.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="https://lanzarocpa.sharefile.com/r/r4afa6a6d1e645788"><span style="color:#0563C1">Click here</span></a> to upload files.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this document is not intended or written
to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter that is contained in this document.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Fredslist [mailto:fredslist-bounces@gothamnetworking.com]
<b>On Behalf Of </b>Gideon Schein<br>
<b>Sent:</b> Thursday, December 28, 2017 10:53 AM<br>
<b>To:</b> Paul Napolitano <paul@twosonsenv.com><br>
<b>Cc:</b> fredslist@gothamnetworking.com<br>
<b>Subject:</b> Re: [Fredslist] Prepay 2018 taxes??? Maybe, maybe not<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">There is a lot of conversation about this issue. The most recent edict produced by the IRS is that you need to have received an actual assessment of your 2018 taxes in order for it to be paid in 2017 for 2018 otherwise it might not count.
Lots of confusion.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Dec 28, 2017 10:27 AM, "Paul Napolitano" <<a href="mailto:paul@twosonsenv.com">paul@twosonsenv.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">VERY helpful Jack! Thanks!<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">For those who are not sure what this means, it is a list of the Oyster Bay town tax roll. It is published and it is current. It shows your 2018 tax liability. Because of the above, it means that you can pay it now in 2017 and (according
to what I have read) it should therefore be deductible on your 2017 taxes. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Paul Napolitano<o:p></o:p></p>
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<p class="MsoNormal">President<o:p></o:p></p>
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<p class="MsoNormal">Two Sons Environmental, LLC<o:p></o:p></p>
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<p class="MsoNormal">Critter Cleanup NY, LLC <o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Dec 27, 2017, at 6:13 PM, Jack Britvan <<a href="mailto:jbritvan@realbrokers.org" target="_blank">jbritvan@realbrokers.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">The Town of Oyster Bay has put their 2018 taxes on line\u2026.
<a href="http://bit.LY/2DT8FNV" target="_blank">http://bit.LY/2DT8FNV</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt;font-family:"Segoe Script",sans-serif;color:#002060">Sincerely,</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt;font-family:"Segoe Script",sans-serif;color:#002060">Jack Britvan, SIOR</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">President</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Commercial Realty Services of Long Island Inc.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">100 Jericho Quadrangle</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Suite 142</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Jericho N.Y. 11753</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Direct:
<a href="tel:(516)%20864-0011" target="_blank">516-864-0011</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Cell:
<a href="tel:(516)%20524-9200" target="_blank">516-524-9200</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">Fax:
<a href="tel:(516)%20864-0010" target="_blank">516-864-0010</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#002060"><a href="mailto:JBritvan@RealBrokers.org" target="_blank"><span style="color:#0066CC">JBritvan@RealBrokers.org</span></a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.commercialrealtyofli.com/" target="_blank">http://www.commercialrealtyofLI.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><a href="http://www.commercialrealtyconsult.com/" target="_blank">http://www.commercialrealtyconsult.com
</a> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"> Fredslist [<a href="mailto:fredslist-bounces@gothamnetworking.com" target="_blank">mailto:fredslist-bounces@gothamnetworking.com</a>]
<b>On Behalf Of </b>Susan Zinder<br>
<b>Sent:</b> Wednesday, December 27, 2017 6:00 PM<br>
<b>To:</b> Fredslist<br>
<b>Subject:</b> [Fredslist] Prepay 2018 taxes??? Maybe, maybe not</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:navy">Gotham \u2013 </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:navy">To all my fellow NY and NJ Gothamites who were considering prepaying their state and local taxes to deal with the loss of the deduction,
the Washington Post is reporting that you may not be able to accomplish what you want to.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:navy"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:navy">According to the Post (see link to article below), the IRS is saying you will only be able to do so if you have a notice from your local taxing authority
as to how much you will owe in taxes. According to the Post, you will only be able to get the deduction for 2018 taxes that you pay in 2017 "</span><span style="color:#111111">if the local tax authority has notified homeowners prior to 2018 of how much they
owe in property taxes, known as a tax assessment\u201d</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#111111">They confirm that this is developing but heads up - </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#111111">Susan</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:navy"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.5pt;color:navy"><a href="https://www.washingtonpost.com/news/business/wp/2017/12/27/irs-says-taxpayers-trying-to-use-deduction-that-will-be-scaled-back-can-prepay-2018-property-taxes-only-under-limited-circumstances/?hpid=hp_hp-top-table-main_irs-535pm%3Ahomepage%2Fstory&utm_term=.029271c4f767" target="_blank">https://www.washingtonpost.com/news/business/wp/2017/12/27/irs-says-taxpayers-trying-to-use-deduction-that-will-be-scaled-back-can-prepay-2018-property-taxes-only-under-limited-circumstances/?hpid=hp_hp-top-table-main_irs-535pm%3Ahomepage%2Fstory&utm_term=.029271c4f767</a> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:16.0pt;color:#003767">Susan Zinder</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;color:#003767"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;color:#003767">(o)
<a href="tel:(646)%20380-6715" target="_blank">646-380-6715</a></span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:10.0pt;color:#003767">(c)
<a href="tel:(917)%20370-3369" target="_blank">917-370-3369</a></span></b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:navy"><a href="mailto:sz@susanzinder.com" target="_blank">sz@susanzinder.com</a> </span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:navy"><a href="http://www.susanzinder.com" target="_blank">www.susanzinder.com</a> </span></b><b><span style="font-size:10.0pt;color:#003767"> </span></b><o:p></o:p></p>
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<p class="MsoNormal">_______________________________________________<br>
Fredslist mailing list<o:p></o:p></p>
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_______________________________________________<br>
Fredslist mailing list<o:p></o:p></p>
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