Does IRS read explanation letters accompanying 1040?

Jun 13, 2006 3 Replies

I am late filing this year, having requested an extension because of a complex tax year, due to a move of residence, house sale and purchase. One item I have is a 1099 misc issued by a realtor as a 1% rebate on a house I bought last year. He showed the amount in line 3 other income. This was not income as I did not perform labor or services for this money. It was simply a return of a portion of his commission as "fix up expenses" for the house. In actuality this was money directly out of my pocket returned to me after closing and should be more accurately shown as a reduction of the cost basis of the house. I talked to a local tax preparer who told me "the IRS never reads letters of explanation" and to report this as income (and pay substantial tax on unrealized income). It is my understanding that this issuance of a 1099 misc by a realtor is becoming more prevalent and that receiving a



1099 misc does not in itself constitute proof of income. I also know that I need to address this 1099 misc in my tax filing (not ignore it). What is the effect of attaching a letter of explanation, not including this amount as "income" and using to report lower cost basis for the house as purchased. By the way I have written evidence of the transaction surrounding the 1% rebate.


-- Joe Leikhim K4SAT "The RFI-EMI-GUY"©



"Treason doth never prosper: what's the reason? For if it prosper, none dare call it treason."



"Follow The Money" ;-P



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They will not read explanations sent with the return.

Yes they do. But it is a little more complicated than that. Remember, this is a big bureaucracy. The person who inputs the return information does not read it, they just input the information. When the return get kicked out of the IRS computer system because of a 1099 mismatch at that point someone may read it, or the computer may just issue a notice. If however, if it is selected for audit AND the IRS agent receives a copy of your return (they may just get a transcript instead of the actual return) they will read it. Bottom line - Still attach the explanation, and if you get contacted explain to them again about the issue and how you attached an explanation to the return. Show the 1% of Line

21 (on an attached statement), then show a negative 1% resulting in zero income with an explanation.

Just report the income as other income and then subtract it out on the next line with an description. Mike

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