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Form 5500 - Schedule H for Maryland: What You Should Know
The Form 5500 that may be filed under the new proposal was also found to have significant changes, to include: · A new section of the Form 5500 dealing with “Special” items (which are basically “payments” and “other” amounts on Schedule E) that must be itemized · A Form 5500 section on the Form 1040. · A separate Form 1040A Form 1040 and a Form 2848 as a separate form for filing. · A new section of the Form 1040 that requires only filing one “other” expense for the income tax for those filing Form 2848 but not Form 502B or 502. These changes appear to have been based on IRS-acceptance of Form 52-209 from the U.S. Department of Justice which provides some additional guidance. Form-5498 — General Instructions For Filing a General Income Tax Form Form-5498 (and its form-like attachments) may be filed only by the original tax return preparer who prepared the tax return.
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