IRS: Banking transactions reported early 2012

Banking Expenses are Going Up
Expect our fees to follow

The Internal Revenue Service just released this FAQ – that they are providing special transitional relief to banks and other payment settlement entities required to begin reporting payment card and third-party network transactions to the IRS on new Form 1099-K.  These are the fees that banks are trying to find a way to pass on to us, the consumer.

By law, reporting is scheduled to begin in early 2012 for payment card and third-party network transactions that occurred in 2011.

See details at:
http://www.irs.gov/newsroom/article/0,,id=249029,00.html

What is a third-party settlement organization?
A third-party settlement organization is a central organization that has the contractual obligation to make payments to participating payees (generally, a merchant) in a third party payment network. Characteristics of a third party payment network include: (i) the existence of a central organization with whom providers of goods and services have established accounts, (ii) an agreement between the central organization and providers to settle transactions between the providers of goods and services and purchasers, (iii) the establishment of standards and mechanisms for settling such transactions and (iv) the guarantee of payment in settlement of such transactions. The most common example of a third-party settlement organization is an online auction-payment facilitator, which operates merely as an intermediary between buyer and seller by transferring funds between accounts in settlement of an auction/purchase. Third-party settlement organizations charge sellers a fee for facilitating the transaction. Under the reporting requirements, these entities must report the gross reportable transactions of the businesses to which they make payments provided the payee satisfies certain transaction volume and dollar thresholds.

Edi Alvarez, CFP®
BS, BEd, MS

www.aikapa.com

Debit Fees are off for the near future

Bank of America Reverses Debit Fees

Bank of America Corp announced that it will not implement the $5 monthly fee for debit card use in 2012.

Not only was this a move that would cost them current clients, it would also cost them new clients.  They were left alone when rivals backtracked on charging fees on debit cards.  Other higher account fees remain.

JPMorgan Chase & Co and Wells Fargo & Co last week decided to not implement similar programs.  SunTrust Banks Inc and Regions Financial Corp decided that they would end monthly charges and reimburse customers.

Banks explained that they needed to increase fees to maintain their earnings in view of the new regulations regarding the fees they charge retailers when consumers swipe their cards. The fees sparked a firestorm of criticism from consumers and politicians – even shareholders.

Bank of America began softening its stance last week suggesting that clients would have ways to avoid this fee. It appears that their goal was to direct clients to use their Bank of America credit card.

The reversal is another embarrassing about-face for Bank of American CEO Brian Moynihan since his request for a modest increase in dividend was denied by the Fed. Reserve Board.

Edi Alvarez, CFP®
BS, BEd, MS

www.aikapa.com