Many people look for help from professionals when it’s time to file their tax return. If you use a paid tax preparer to file your federal income tax return this year, the IRS urges you to choose that preparer carefully. Even if someone else prepares your return, you are legally responsible for what is on it.

Here are ten tips to keep in mind when choosing a tax return preparer:

1. Check the preparer’s qualifications. All paid tax return preparers are required to have a Preparer Tax Identification Number. In addition to making sure they have a PTIN, ask if the preparer belongs to a professional organization and attends continuing education classes.

2. Check on the preparer’s history. Check with the Better Business Bureau to see if the preparer has a questionable history. Also check for any disciplinary actions and for the status of their licenses. For certified public accountants, check with the state boards of accountancy. For attorneys, check with the state bar associations. For enrolled agents, check with the IRS Office of Enrollment.

3. Ask about service fees. Avoid preparers who base their fee on a percentage of your refund or those who claim they can obtain larger refunds than other preparers can. Also, always make sure any refund due is sent to you or deposited into an account in your name. Taxpayers should not deposit their refund into a preparer’s bank account.

4. Ask to e-file your return. Make sure your preparer offers IRS e-file. Any paid preparer who prepares and files more than 10 returns for clients must file the returns electronically, unless the client opts to file a paper return. IRS has safely and securely processed more than one billion individual tax returns since the debut of electronic filing in 1990.

5. Make sure the preparer is accessible. Make sure you will be able to contact the tax preparer after you file your return, even after the April 15 due date. This may be helpful in the event questions arise about your tax return.

6. Provide records and receipts. Reputable preparers will request to see your records and receipts. They will ask you questions to determine your total income and your qualifications for deductions, credits and other items. Do not use a preparer who is willing to e-file your return by using your last pay stub before you receive your Form W-2. This is against IRS e-file rules.

7. Never sign a blank return.  Avoid tax preparers that ask you to sign a blank tax form.

8. Review the entire return before signing. Before you sign your tax return, review it and ask questions. Make sure you understand everything and are comfortable with the accuracy of the return before you sign it.

9. Make sure the preparer signs and includes their PTIN. A paid preparer must sign the return and include their PTIN as required by law. The preparer must also give you a copy of the return.

10. Report abusive tax preparers to the IRS. You can report abusive tax preparers and suspected tax fraud to the IRS on Form 14157, Complaint: Tax Return Preparer. If you suspect a return preparer filed or altered a return without your consent, you should also file Form 14157-A, Return Preparer Fraud or Misconduct Affidavit. Download the forms on the IRS.gov website or order them by mail at 800-TAX-FORM (800-829-3676).

By: Vonda VanTil, Social Security Public Affairs Specialist

Like any other successful and long-standing program or organization, there are a number of myths surrounding Social Security. Some of them are grounded in truth but just slightly misconstrued. Others are completely out of line with the truth. Let’s take a look at a few.

Myth 1: Social Security is just a retirement program.

Social Security provides benefits to retirees, survivors, and people with disabilities who can no longer work. In fact, almost seven million disabled workers and nearly two million of their dependents get Social Security disability benefits. Six and a half million dependents of deceased workers (including two million children) get Social Security survivors benefits.

Myth 2: I don’t need to save because Social Security will take care of me when I’m retired.

Social Security was never intended to be a person’s sole income in retirement; it should be combined with pension income and personal savings and investments. Your Social Security Statement, available at www.socialsecurity.gov.mystatement, is a great place to get an idea of what to expect during retirement.

Myth 3: If I work after I retire, I will be penalized.

Once you reach your full retirement age, there is no penalty and no limit on the amount you can earn. The earnings limit for workers who are younger than “full” retirement age (age 66 for people born in 1943 through 1954) is $15,120 in 2013. (We deduct $1 from benefits for each $2 earned over $15,120.) The earnings limit for people turning 66 in 2013 is $40,080. (We deduct $1 from benefits for each $3 earned over $40,080 until the month the worker turns age 66.) Keep in mind that if we withhold some of your benefits due to work, we will re-compute your monthly benefit amount when you reach full retirement age to account for those months that we withheld your benefit. There is no limit on earnings for workers who are full retirement age or older for the entire year.

Myth 4: To apply for benefits or do business with Social Security, I need to go to an office.

Not only is this false, but we encourage you to do business with us the most convenient and fastest way: at www.socialsecurity.gov

Vonda VanTil is the public affairs specialist for West Michigan. You can write her c/o Social Security Administration, 3045 Knapp St NE, Grand Rapids MI 49525 or via email at vonda.vantil@ssa.gov

WASHINGTON—As preparations continue for the Jan. 30 opening of the 2013 filing season for most taxpayers, the Internal Revenue Service announced today that processing of tax returns claiming education credits would begin by the middle of February.

Taxpayers using Form 8863, Education Credits, can begin filing their tax returns after the IRS updates its processing systems. Form 8863 is used to claim two higher education credits—the American Opportunity Tax Credit and the Lifetime Learning Credit.

The IRS emphasized that the delayed start will have no impact on taxpayers claiming other education-related tax benefits, such as the tuition and fees deduction and the student loan interest deduction. People otherwise able to file and claiming these benefits can start filing Jan. 30.

As it does every year, the IRS reviews and tests its systems in advance of the opening of the tax season to protect taxpayers from processing errors and refund delays. The IRS discovered during testing that programming modifications are needed to accurately process Form 8863. Filers who are otherwise able to file but use the Form 8863 will be able to file by mid-February. No action needs to be taken by the taxpayer or their tax professional. Typically through the mid-February period, about 3 million tax returns include Form 8863, less than a quarter of those filed during the year.

The IRS remains on track to open the tax season on Jan. 30 for most taxpayers. The Jan. 30 opening includes people claiming the student loan interest deduction on the Form 1040 series or the higher education tuition or fees on Form 8917, Tuition and Fees Deduction. Forms that will be able to be filed later are listed on IRS.gov.

Updated information will be posted on IRS.gov.

From the IRS

The IRS will begin processing most individual income tax returns on Jan. 30 after updating forms and completing programming and testing of its processing systems. The IRS anticipated many of the tax law changes made by Congress under the American Taxpayer Relief Act (ATRA), but the final law requires some changes before the IRS can begin accepting tax returns.

The IRS will not process paper or electronic tax returns before the Jan. 30 opening date, so there is no advantage to filing on paper before then. Using e-file is the best way to file an accurate tax return, and using e-file with direct deposit is the fastest way to get a refund.

Many major software providers are accepting tax returns in advance of the Jan. 30 processing date. These software providers will hold onto the returns and then electronically submit them after the IRS systems open. If you use commercial software, check with your provider for specific instructions about when they will accept your return. Software companies and tax professionals send returns to the IRS, but the timing of the refunds is determined by IRS processing, which starts Jan. 30.

After the IRS starts processing returns, it expects to process refunds within the usual timeframes. Last year, the IRS issued more than nine out of 10 refunds to taxpayers in less than 21 days, and it expects the same results in 2013. Even though the IRS issues most refunds in less than 21 days, some tax returns will require additional review and take longer. To help protect against refund fraud, the IRS has put in place stronger security filters this filing season.

After taxpayers file a return, they can track the status of the refund with the “Where’s My Refund?” tool available on the IRS.gov website. New this year, instead of an estimated date, Where’s My Refund? will give people an actual personalized refund date after the IRS processes the tax return and approves the refund.

“Where’s My Refund?” will be available for use after the IRS starts processing tax returns on Jan. 30. Here are some tips for using “Where’s My Refund?” after it’s available on Jan. 30:

Initial information will generally be available within 24 hours after the IRS receives the taxpayer’s e-filed return or four weeks after mailing a paper return.

The system updates every 24 hours, usually overnight. There’s no need to check more than once a day.

“Where’s My Refund?” provides the most accurate and complete information that the IRS has about the refund, so there is no need to call the IRS unless the web tool says to do so.

To use the “Where’s My Refund?” tool, taxpayers need to have a copy of their tax return for reference. Taxpayers will need their social security number, filing status and the exact dollar amount of the refund they are expecting.

For the latest information about the Jan. 30 tax season opening, tax law changes and tax refunds, visit IRS.gov.

Art Smith Auctioneer from Cedar Springs, MI recently returned from Nevada, where he successfully completed the course of study offered by the National Auctioneers Association to earn his Benefit Auctioneer Specialist designation.

The BAS course includes advanced studies in the skills needed to conduct successful benefit auctions and fund raising events. From special bid calling techniques & silent auction organization to audience development, merchandise acquisition and additional revenue enhancing ideas, the course uniquely positions graduates to help event planners to carry out a successful fundraising event.

Art Smith has helped dozens of non-profits during his 30 year career as an auctioneer. This course of study and BAS designation, earned by only about 150 auctioneers nationwide, shows his dedication to the improvement of his benefit auction abilities.

Art Smith Auctioneers is located in Northern Kent Co. of Michigan and can be reached at 616-696-2598.

William (Brad) Kessel

The Board of Directors of Independent Bank Corporation (NASDAQ: IBCP) announces that William (Brad) Kessel has been appointed to serve as Chief Executive Officer of the Company and its wholly-owned subsidiary, Independent Bank. In addition, Mr. Kessel was appointed to the Board of Directors of both the Company and the Bank. These appointments were all effective as of Jan. 1, 2013.

Kessel joined Independent Bank Corporation in 1994 as Vice President of Finance. Since that time, Kessel has held several senior level positions within the Company including Senior Vice President of Branch Administration, President and CEO of Independent Bank (affiliate bank level) and Chief Operating Officer. Mr. Kessel was appointed to serve as the Company’s President, effective as of April 1, 2011.

Kessel earned his bachelor’s degree in accounting from Miami University of Ohio and holds a master’s degree in business administration from Grand Valley State University.

Kessel has held numerous leadership positions in the communities he has lived and currently serves on the Michigan Bankers Association (MBA) Perry School of Banking Board of Trustees as well as the MBA’s Service Corporation’s board of directors.

Does your dog need to be taught some manners? Are you looking for someone to care for her during the day? You might want to check out Faithful Friends Dog Training, LLC at 8450 Algoma Ave., NE.

Owners Bob and Joni Weiselberg offer affordable dog obedience classes, behavior problem solving and specialty classes, with the expertise of a certified master dog trainer with over seven years experience. They also offer doggie daycare during the week in a clean, safe, supervised and caring environment.

This doggie daycare offers both indoor and outdoor play areas, with separation for older and smaller dogs. Crate space is available for feeding and napping.

In the future they hope to offer dog grooming, training supplies unique merchandise, dog foods for special pets and more.

Hours are Monday through Friday 7 a.m. to 6:15 p.m. along with some evening dog obedience classes. Call 863-4900 for more information.

The Internal Revenue Service has announced a new simplified option that many owners of home-based businesses and some home-based workers may use to figure their deductions for the business use of their homes.

In tax year 2010, the most recent year for which figures are available, nearly 3.4 million taxpayers claimed deductions for business use of a home (commonly referred to as the home office deduction).

The new optional deduction, capped at $1,500 per year based on $5 a square foot for up to 300 square feet, will reduce the paperwork and recordkeeping burden on small businesses by an estimated 1.6 million hours annually.

“This is a common-sense rule to provide taxpayers an easier way to calculate and claim the home office deduction,” said Acting IRS Commissioner Steven T. Miller. “The IRS continues to look for similar ways to combat complexity and encourages people to look at this option as they consider tax planning in 2013.”

The new option provides eligible taxpayers an easier path to claiming the home office deduction. Currently, they are generally required to fill out a 43-line form (Form 8829) often with complex calculations of allocated expenses, depreciation and carryovers of unused deductions. Taxpayers claiming the optional deduction will complete a significantly simplified form.

Though homeowners using the new option cannot depreciate the portion of their home used in a trade or business, they can claim allowable mortgage interest, real estate taxes and casualty losses on the home as itemized deductions on Schedule A. These deductions need not be allocated between personal and business use, as is required under the regular method.

Business expenses unrelated to the home, such as advertising, supplies and wages paid to employees are still fully deductible.

Current restrictions on the home office deduction, such as the requirement that a home office must be used regularly and exclusively for business and the limit tied to the income derived from the particular business, still apply under the new option.

The new simplified option is available starting with the 2013 return most taxpayers file early in 2014. Further details on the new option can be found in Revenue Procedure 2013-13, posted on IRS.gov. Revenue Procedure 2013-13 is effective for taxable years beginning on or after January 1, 2013, and the IRS welcomes public comment on this new option to improve it for tax year 2014 and later years. There are three ways to submit comments.

E-mail to: Notice.Comments@irscounsel.treas.gov. Include “Rev. Proc. 2013-13” in the subject line.

Mail to: Internal Revenue Service, CC:PA:LPD:PR (Rev. Proc. 2013-13), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

Hand deliver to: CC:PA:LPD:PR (Rev. Proc. 2013-13), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, between 8 a.m. and 4 p.m., Monday through Friday.

The deadline for comment is April 15, 2013.

Hosting a benefit for Rapunzel Project Feb. 16

It’s been a long time coming for Tara Witt, and she’s excited to be the new owner of Hair Taylors, at 4633 14 Mile Road, in the Cedar Rock area, behind Cedar Rock Café.

“I knew I always wanted to be a salon owner, and when the opportunity arose, I nabbed it,” explained Witt, who has 10 years of experience as a hair stylist, and has worked at the salon since 2006. She took over as owner of the salon just this month. The previous owner was Dawn Roberts.

Hair Taylors is celebrating their grand reopening and holding a benefit for the Rapunzel Project. Top row (L to R): Stacy Good, Komila Pate, Tina Chatman, Donna Livingston, Kelly Deyman, owner Tara Witt, and Amy Eastwood. Bottom row (L to R): Roxy Sherwin, Susan Reason. Missing: Keren Scheidel.

Witt has already updated the interior, which gave the salon a high-end atmosphere, to reflect the type of services they provide. “We offer customers high end services without the high end price tag,” she explained.

Hair Taylors offers all types of hair services, as well as waxing, manicures and pedicures, medical massage, and organic spray tanning. They specialize in corrective coloring, for those who have had a bad hair-coloring job, whether at home or with another salon. They currently employ eight stylists and one massage therapist.

On Saturday, February 16, they will hold a benefit for the Rapunzel Project from 3 to 6 p.m. The Rapunzel Project is a non-profit organization dedicated to helping cancer patients keep their hair during chemotherapy through the use of cold cap technology. Patients wear a cold cap on their head before, during and after chemotherapy, which cools the scalp and helps hair not to fall out. During the benefit, stylists will do haircuts for a minimum $10 donation.

To see photos and a price list of Hair Taylor’s regular services, go to their new website at www.hairtaylors.net, and like their Facebook page to keep updated on specials, promotions and other updates on the salon. Regular business hours are Monday through Thursday 9 to 8, Friday 9-7, and Saturday 9 to 4. For more info or to make an appointment, call 696-2096.

Gov. Rick Snyder announced the appointment of Jeremy Bainbridge, a Hospital Manager for Spectrum Health United and Kelsey Hospitals, to the Michigan Board of Respiratory Care.

The 11-member board assists the Michigan Department of Licensing and Regulatory Affairs in overseeing the licensure requirements and standards for Michigan’s respiratory therapists.

“Jeremy brings diverse experiences to this board and I am thankful for his willingness to serve the Great Lakes State in this role,” said Snyder.

Bainbridge is manager of cardiopulmonary services at Spectrum Health, where he has worked since 2004. Previously, he held the positions of clinical specialist, adult lead therapist, comprehensive respiratory therapist and respiratory care assistant. Bainbridge holds associate degrees in liberal arts and respiratory care from Northwestern Michigan College and Muskegon Community College, respectively, and a bachelor’s degree in general studies from Western Michigan University. He will represent respiratory therapists and replaces Randall Kehr.

“Jeremy has long been an advocate for patients in our community and statewide through ongoing advocacy efforts locally and in Lansing,” said Brian Brasser, Chief Nursing and Operating Officer, Spectrum Health Kelsey Hospital, Chief Nursing Officer, Spectrum Health United Hospital. “His leadership will no doubt be well-served on this committee.”

Helene Wiltse of Freeland was also appointed and will represent the general public and replaces Ilene Hartman-Abramson.

Appointees will serve four-year terms that commence Jan. 1, 2013 and expire Dec. 31, 2016. Their appointments are subject to the advice and consent of the Senate.

To read Governor Snyder’s press release regarding this appointment, please visit http://michigan.gov/snyder.