Client Tax Organizer

-- Client Tax Organizer

Dan Schouten CPA US-TaxCPA.com Horiuchi 303, Sugacho 12, Shinjuku-ku, Tokyo 160-0018Japan

Tel/Fax +81-3-3353-5626

Save this form to your computer and use this organizer to help organize your tax information foryour return. When complete, please forward to US-TaxCPA.com by mail, email or use oursecure file exchange portal. Please ensure your information is complete and accurate.Returning clients, please first confirm your address and contact info and then focus on those

items that have changed from last year.Returning Clients: Please confirm Address and Contact Information.

This Tax Organizer is For Tax Year / 2008 (Or Change Year As Appropriate)
Personal Email Contact
Use this personal email address for all future contact and maintain discussion thread for best service
Phone Contact: Home/ Office/ Cell
Best Time to Call

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Filing Information

Use Normal Capitalization for form entries as they should appear on your tax return. Do Not text message...lol !

First Name / Last Name / Birth Date / Soc. Sec. Number. / Occupation
You (Taxpayer)
Spouse
Single / Married Filing Joint / Married Filing Separate / Head Household / Qual. Widow (er)
X Filing Status
Comment
Street Address
City/State/Pref, Zip
Country

Dependents

First Name / Last Name / Birth Date / Soc. Sec. Number / Relationship (Son, etc.) / X if post-secondary Education Exp.

Your Foreign Income and Residency (Spouse info follows later.)

If you received income on a US Form W2, enter W2 details in the W2 section later, but list foreign employment details below

Name of Major Foreign Country Employer
Foreign Address(Street, City, Pref/State, Zip, Country)
U.S Address, if any (Street, City, State, Zip)
Indicate type of EmployerX
Foreign Entity
US Company
Self
Affiliate of US Company
Other
Foreign Currency in which the compensation was paid
Total compensation (Excluding other benefits below)
Additional housing benefit not included in salary
Note: Additional Housing Benefit Received Equals = Market Price of Rent - Minus Amount Deducted from Your Salary.
Other benefits not included in salary (Commutation, Dependent Education, etc.)
Indicate other benefit types
Enter your total foreign housing expense in the currency indicated above
If you qualify, you may be able to deduct your foreign housing expense from your foreign income. Foreign housing expense includes: rent, utilities (gas, water, electric only), property insurance, non-refundable deposits and lease commissions, furniture rental, residential parking and household repairs. Rent includes any rent paid by you, deducted from your salary, or paid directly by your company. Enter the total expense in the space provided above.
Enter your foreign address for the foreign income and housing expense indicated above.
Comment
Taxpayer Foreign Income Taxes Paid or Accrued This section on foreign income taxes can be ignored if your total foreign compensation above is less than the foreign income exclusion amount of $87,600 for 2008.
National Tax Amount
Local Inhabitant Tax Amount
Indicate whether the Local tax amount was Paid (deducted from monthly salary during calendar year), or Accrued (assessed for current yearincome)
Paid/deducted from monthly salary during the calendar year. Mark with X below. / Accrued or Assessed for Current Tax Year Income.
Mark with X below.
Paid / Accrued

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Foreign Residency Info
Enter the date (mm/dd/yyyy) you most recently started living outside the U.S. This is generally the first day you began to live in a foreign country to live, study or work.
What was the most recent tax year that you filed Form 2555 (yyyy)? This is the foreign earned income and housing exclusion. If you don't know, leave blank.
Have you ever revoked the Foreign Income/Housing Exclusion? Indicate No/ If Yes, Which Tax Year?
What country are you a citizen/national?
List your tax home (s) during the tax year and date (s) established below. (eg., Seattle 6/15/2000, Tokyo 2/102008)
When did your current foreign residency period begin (mm/dd/yyyy)?
What type of housing do you have in foreign country? X
Purchased Home
Rented House or Apartment
Quarters Furnished by Employer
Do you claim to foreign authorities that you are not a resident of that country? X
No / X
Yes
What type of Visa do you have? (See your Passport)
What is your visa permitted length of stay?
Did you maintain a home in the US during your foreign residency? X
Yes
No
If yes, Address of Home
Name of Occupants
Relationship to you (e.g., Tenant, Mother, etc.)
US Arrival and Departure Dates (Use mm/dd/yyyy format in chronological order.)
If not living in a Foreign Country for the whole calendar year, enter arrival and departure dates for all countries visited for the 12 month period since you moved away from the U.S. Indicate Name of other country in Days on Business Box.
Date Arrived US / Date Left US / Days on
Business / Date Arrived US / Date Left US / Days on
Business
mm/dd/yyyy
Check box if income earned on US business trips was subtracted from your income for your tax return for Japan or Other Foreign Country Gov't. If checked, the income earned on US trips will be taxable in the US for a US income tax liability.
X Check box>

Your Spouse Foreign Income and Residency Do Not text message...lol !

If you received income on a US Form W2, enter W2 details in the W2 section later, but list foreign employment details below

Name of Major Foreign Country Employer
Foreign Address(Street, City, Pref/State, Zip, Country)
U.S Address, if any (Street, City, State, Zip)
Indicate type of EmployerX
Foreign Entity
US Company
Self
Affiliate of US Company
Other
Foreign Currency in which the compensation was paid
Total compensation (Excluding other benefits below)
Additional housing benefit not included in salary
Note: Additional Housing Benefit Received Equals = Market Price of Rent - Minus Amount Deducted from Your Salary.
Other benefits not included in salary (Commutation, Dependent Education, etc.)
Indicate other benefit types
Enter your Spouse foreign housing expense in the currency indicated above. If taxpayer claim all, leave blank.
If you qualify, you may be able to deduct your foreign housing expense from your foreign income. Foreign housing expense includes: rent, utilities (gas, water, electric only), property insurance, non-refundable deposits and lease commissions, furniture rental, residential parking and household repairs. Rent includes any rent paid by you, deducted from your salary, or paid directly by your company. Enter the total expense in the space provided above.
Enter Spouse foreign address for the foreign income and housing expense indicated above.
Comment
Taxpayer Foreign Income Taxes Paid or Accrued This section on foreign income taxes can be ignored if total foreign compensation above is less than the foreign income exclusion amount of $87,600 for 2008.
National Tax Amount
Local Inhabitant Tax Amount
Indicate whether the Local tax amount was Paid (deducted from monthly salary during calendar year), or Accrued (assessed for current yearincome)
Paid/deducted from monthly salary during the calendar year. Mark with X below. / Accrued or Assessed for Current Tax Year Income.
Mark with X below.
Paid / Accrued

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Foreign Residency Info
Enter the date (mm/dd/yyyy) your Spouse most recently started living outside the U.S. This is generally the first day you began to live in a foreign country to live, study or work.
What was the most recent tax year that your Spouse filed Form 2555 (yyyy)? This is the foreign earned income and housing exclusion. If you don't know, leave blank.
Has Spouse ever revoked the Foreign Income/Housing Exclusion? Indicate No/ If Yes, Which Tax Year? If don’t know leave blank.
What country is Spouse a citizen/national?
List tax home (s) during the tax year and date (s) established below. (eg., Seattle 6/15/2000, Tokyo 2/102008)
When did current foreign residency period begin (mm/dd/yyyy)?
What type of housing in foreign country? X
Purchased Home
Rented House or Apartment
Quarters Furnished by Employer
Does Spouse claim to foreign authorities that they are not a resident of that country? X
No / X
Yes
What type of Visa does Spouse have? (See Passport)
What is Spouse visa permitted length of stay?
Did Spouse maintain a home in the US during your foreign residency? X
Yes
No
If yes, Address of Home
Name of Occupants
Relationship to Spouse (e.g., Tenant, Mother, etc.)
US Arrival and Departure Dates (Use mm/dd/yyyy format in chronological order.)
If not living in a Foreign Country for the whole calendar year, enter arrival and departure dates for all countries visited for the 12 month period since Spouse moved away from the U.S. Indicate Name of other country in Days on Business Box.
Date Arrived US / Date Left US / Days on
Business / Date Arrived US / Date Left US / Days on
Business
mm/dd/yyyy
Check box if income earned on US business trips was subtracted from your income for your tax return for Japan or Other Foreign Country Gov't. If checked, the income earned on US trips will be taxable in the US for a US income tax liability.
X Check box>

Wage and Salary Income Reported on U.S. Form W2

Do Not text message...lol !

If you or your spouse received income reported on a US Form W2, enter that information below
You (Taxpayer) / Your Spouse
Employer Identification
Number (EIN)
Employer Name
Employer street address
Employer city, state, zip
Control Number
Your/Spouse name on W2
1. Wages
2. Federal Tax Withheld
3. Social security wages
4. Social security tax
withheld
5. Medicare wages and tips
6. Medicare tax withheld
7. Social security tips
8. Allocated tips
9. Advance EIC payment
10. Dependent care
benefits
11. Nonqualified plans
12a...... / Code__ / Amt__ / 12a...... / Code__ / Amt__
12b...... / Code__ / Amt__ / 12a...... / Code__ / Amt__
12c...... / Code__ / Amt__ / 12a...... / Code__ / Amt__
12d...... / Code__ / Amt__ / 12a...... / Code__ / Amt__
13. Check boxes
Statutory Employee / Retirement Plan / Third-party sick pay / Statutory Employee / Retirement Plan / Third-party sick
14. Other
15. Name of State
16. State wages, tips
Employers state ID no.
17. State income tax
18. Local wages, tips
19. Local income tax
20. Locality name
School district
Check Appropriate Box Below where the W2 income was earned. X / Check Box where the W2 income was earned.X
Earned before or after foreign residency
period. / Earned during fgn residency period only. / Earned before, after, and during fgn residency period. / Earned before or after fgn residency. / During foreign residency only. / Before, after, and during
Comment

Interest IncomeDo Not text message...lol !

Enter your interest income below as reported on your 1099-INT Statements.
Payer's Name / Payer's Name / Payer's Name / Payer's Name / Payer's Name
Name of Payer
1 Interest Income
2 Early Withdrawal
Penalty
3. Interest on US
Savings Bonds
4 Fed tax withheld
5 Investment
Expenses
6 Fgn tax paid
7 Fgn country
8 Tax-exempt
interest
9 Specified Pvt Act
bond interest
At any time during the tax year did you have more than an aggregate of $10,000 in foreign financial accounts?
Yes / No / Name of Country
Did you receive a distribution, or were the grantor of a foreign trust?
Yes / No

Dividend Income

Payer's Name / Payer's Name / Payer's Name / Payer's Name / Payer's Name
Name of Payer
1 Total Dividends
1b Qual Dividends
2a Total cap gain
distributions
2b Unrecap 1250
gain
2d Collectibles
28% gain
3 Nondividend Dist.
4 Fed Inc Tax
Withheld
5 Investment
expenses
6 Foreign tax paid
7 Foreign country
8 Cash liquidation
distributions
9 Noncash
liquidation distributions

Stock Transactions and other Capital Gains and Losses

Description of Prop. Ex. 200 xyz stock / Date Acquired 1/1/1999 / Date Sold
8/31/2008 / Sales Price
$50,000 / Cost or Other Basis
$30,000
If more space is needed, use the Extended Excel Organizer.

Rental Income and Expenses

Enter your Real Estate Rental Income and Expenses below. Specify country and currency if not US$.
Property 1 / Property 2 / Property 3
Type of Property (ex.Residential, Commercial,Land, etc.)
Street Address ofProperty
City, State, Zip (Country if not US)
Date purchased
Check box if you ever lived on this property
Dates lived onProperty(mm/dd/yyyyy)
Date placed in service asrental unit
Currency used for revenue and expenses, if not US$
Total Cost of property
including land
Cost of Unit/Building
Improvement only, ifknown
Rents Received
List expenses below
Advertising
Auto (Enter Auto Expenses in the Self-Employment Vehicle Expense Section Below)
Check Box below to identify property for auto expenses
Travel (No Food)
Entertainment
Cleaning/Maint.
Commissions
Insurance
Legal/Professional Fees
Management Fees
Mortgage Interest toBanks
Other Interest
Repairs
Supplies
Taxes
Utilities
List other below
Comment
Comment

Self-Employment Business Income

(Subject to ~15% U.S. Self-employment tax, unless exempt by treaty.)
Type of Business or profession
Business Name, if any
Business Address
Accounting Method X / Cash Accrual
Did you participate in the business activities? X / Yes No
Did you start the business in the current tax year? X / Yes No
Currency (US$, Yen, etc.)
Gross Receipts / Revenue
Beginning Inventory
Purchases
Ending Inventory
Cost of Goods sold (Calculation)
Expenses
Advertising
Vehicle Expense (Enter details below)*
Commission and fees
Contract labor
Employee Benefits, excluding pensions, etc.
Insurance
Mortgage Interest paid to banks etc.
Other Interest
Legal and Professional Services
Office Expense
Pension and Profit sharing Plans
Vehicle and machinery rent
Other business property rent
Repairs and maintenance
Supplies
Taxes and Licenses
Travel Expense
Deductible Meal and Entertainment Expense
Utilities
Wages
Other (please list below)
* Enter details below for Vehicle Expenses
Vehicle description
Total miles vehicle was driven during current tax year
Date vehicle placed in service
Cost of vehicle
Business miles driven
Commuting miles
Other miles driven
Percent of business use (Business miles / total miles)
Parking fees and tolls
Total interest expense
Personal property tax
Gasoline, oil and repairs
Vehicle insurance
Vehicle registration fees
Vehicle lease or rental
Is another vehicle available for personal use? Yes /No
Vehicle available for personal use during off-duty hours? Yes/ No
Do you have evidence to support your deduction? Yes/ No
If "Yes," is the evidence written? Yes No
To take an expense deduction for the business use of your home, need the following: Indicate size of home in square feet, square meters, or mats (Be sure to indicate area unit)
Total Area of Home
Area of home devoted exclusively to business activities
Annual utility expense (gas, water, electric)
Annual rental cost, OR, cost of Home (to be used for depreciation expense)
To take depreciation expense for assets used in your business (including vehicle depreciation), we will need the following:
Item Description (Dell Computer) / Service date (MM/dd/yyyy) / Cost / Business Use %

Deductions from Income

Indicate Your Income Deductions Below in the Currency the Expenses were Paid if not US$.
Amount in Currency / Type of Deduction
IRA Contribution XType: Roth Traditional Other specify
Student loan interest
Post-secondary education tuition and fees deduction
Expenses for Medical, Dental, Health Insurance Premiums, etc. (Subject to 7.5% AGI Exclusion)
State and Local Income Tax (Typically, only for U.S. amounts only, and not included in rental expenses.)
Home mortgage interest (Interest Only. Do not include principal portion of payments)
Real estate taxes
Charity and Gifts (To U.S.-based organizations only.)
Moving Expenses from: To: Move Date:
Moving Expenses for Transportation & Storage
Moving Expenses Travel & Lodging (No Meals)
Cost for Other Deductions in $US / Specify other Type below

Other Information

X Check boxes below for any items that you are sending separately, in addition to the this tax organizer.
1099s for Interest, Dividends and Stock Transactions
1099-Rs for retirement plan distributions
Rental income in an Excel file
Stock transactions in an Excel file (submit in format shown in Stock & Cap Gain Section above)
Partnership Interests Reported on K1 Statements
Company income and balance sheets
Check if you were you forgiven any bank debt or other financial obligation.
Check if you have any other tax information to report? If so, please explain below.
If you also require State Income Tax Returns, enter the name of the State (s) below
Explain any Other Information Below
Please save this form to your computer and send this document electronically to US-TaxCPA.com.
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