NJ VOTER REGISTRATION DEADLINES – General Election
The deadline to register to vote in the Presidential and other national elections is October 13, 2020 and Election Day is November 3, 2020.
If you are voting by mail:
- Your ballot must be postmarked by November 3, 2020 and received by the county board of election by November 10, 2020
- Placed in an official drop box by 8:00 pm on November 3, 2020
- Delivered to an official polling place or your county board of election by 8:00 pm on November 3, 2020
For more information check the New Jersey Division of Elections website at:
- NJ VOTER REGISTRATION DEADLINES – General Election
Process makes confirming parentage by adoption less complicated
Deb participated in drafting a new adoption law to streamline the process for non-genetic/non-gestational parents seeking to confirm their parentage through adoption. The new law took effect April 1, 2020. We have filed over a dozen of these adoption proceedings and all have been working as intended.
The process is necessary, as being named on a birth certificate is not proof of parentage under N.J. law and the law of many states.
Who is eligible to use this new process:
- Married to or in civil union with legal parent/genetic parent at the time of the birth of the child
- Must be named on the birth certificate
- No other legal parent (i.e. all donors’ rights have been terminated)
What is different from prior process:
- No court appearance required
- No background checks
- No home study
- Quick turn around
Give us a call to discuss your eligibility and why confirming parentage through adoption is so important.
- New Confirmatory Adoption Law
FAQ’s on Adoption Tax Credit Law
- Question: I adopted a child in 2020 who has yet to be issued a social security number (SSN), but I have an adoption identification number (ATIN) for the child. I plan to file my 2020 tax return on April 15, 2021 and will claim the adoption tax credit. May I claim the child tax credit (CTC) on the 2020 return even though I do not have an SSN for the child at that time?
Answer: Yes. Section 24 of the Internal Revenue Code requires that a qualifying child have an SSN by the due date of the return for the applicable year. For the specific year in which the adopted child was placed with the family, the ATIN qualifies as an SSN if the ATIN has been
issued before the due date of the return. For a 2021 tax return filed in 2022, however, an ATIN will not qualify as a SSN for purposes of section 24. Speak with your accountant if you are up against this deadline.
- Question: Assume the same facts in Example 1. If I do not claim the Childcare Tax Credit (CTC) on the 2020 return that I file on April 15, 2021, may I later amend the return and claim the CTC once I obtain an SSN for the child?
Answer: Yes. IRS Publication 972 requires that a qualifying child have an SSN by the due date of the return, including extensions. You may file an amendment to claim the CTC for an SSN or ATIN that was issued by October 15, 2021.
- Question: Assume the same facts in Example 1, except that instead of filing a tax return on April 15, 2021, I request for a six-month extension to October 15, 2021. If I have obtained an SSN for the child prior to filing the return on October 15, 2021, may I claim the CTC on that return?
Answer: Yes. Section 24 of the Internal Revenue Code requires that a qualifying child have an SSN by the due date of the return for the applicable year. Once the taxpayer timely files a request for a six-month extension, the due date of the return for purposes of section 24 is moved to October 15, 2021. The taxpayer may file the return with the SSN or ATIN of the child and claim the CTC on the return.
- Question: Assume the same facts in Example 1, except that I have no tax liability for taxable year 2020. My adopted child’s SSN would need to be issued by which due date?
Answer: You have no due date to file because there is no tax liability.
- FREQUENTLY ASKED QUESTIONS ABOUT ADOPTION AND TAXES
SAFE DOCUMENT SIGNINGS
In this time of uncertainty, many people are concerned about making wills, powers of attorney and living wills.
At Guston & Guston, we recognize the anxiety this healthcare situation has created. While our office is generally closed to the public, we have created a plan to allow our clients to get their personal planning documents completed while keeping everyone safe in this period of social distancing.
Contact us at email@example.com.
We will send you an electronic intake form to complete and will work on drafting with you over the phone or by email.
When the documents have been completed to your satisfaction, we will set a time for you to come to our office. You will sign your documents in your car, while our notary and witnesses remain nearby at a safe distance. We will provide you with gloves and a pen to keep.
As the weather gets colder, we have set up a document signing station right inside the entry to our office where your documents can be signed without close contact with our staff.
Your documents will then be sealed by you in an envelope and we will hold them for the 3-5 days recommended by the CDC to “air out” paper before we complete the package and return them to you by mail.
At Guston & Guston our goal is to continue to provide needed legal services while keeping you and our staff safe.
- SAFE WILL SIGNINGS
Deb had the pleasure of being interviewed for The Bold Sidebar Podcast.
- Listen to Deb on a recent adoption podcast