Form 990-T

[RobertGaines]

Now that e*file is available, please provide election statements for de minimus; etc. elections for real estate. Properties held (as a "trade or business") in a IRA (Trad; ROTH; etc.) are subject to the same capitalization / expense rules as other entities. I have to do a WORD document (I could use the Statements available within ProSeries, but I already have the template from earlier years when e*file was not available). And the debt to NBV of depreciable assets ratio calculations needs fine tuning; really a rough, hard to understand logic worksheet, as it currently exists.