Providing personalized tax, accounting and consulting services to Evergreen, Conifer and the greater metro area since 1992

Big City Expertise

Hometown Service

You'll find the expertise you need and the dedicated service you want at Scripps, Taylor & Associates, P.C.

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Established Businesses

Whether it's tax planning or regular bookkeeping and payroll services, we can help you run your business more efficiently with our business accounting services.  Find out more...

New Businesses & Start-Ups

Thinking of starting a business? We can help advise you on the proper business structure, tax strategy plan and more with our business start-up services.  Find out more...

Individuals / Estates / Trusts

When it comes to your individual taxes, estate planning and more, Scripps Taylor & Associates can help you. Find out more...

K-1 Instructions

How to properly complete your income tax return with your K-1 information.  Find out more...


Our office is conveniently located in Bergen Park, on the 2nd floor of the Bergen Park Business Plaza building.

1202 Bergen Parkway #208 · Evergreen, CO 80439

Monday - Friday

8:30am - 6:00pm

or by appointment

PH: (303) 670-8930
FX: (303) 674-4205

Barb Scripps

Meet Barb Scripps, CPA

As president of Scripps, Taylor & Associates, P.C., Barb offers over thirty years experience as a CPA in both public and private accounting. She founded STA in 1992 to better serve the local areas and bring her business life to the community where she lives and raised her family.

Cathy Taylor

Meet Cathy Taylor, CPA

A strong banking background and a keen eye for detail have earned Cathy a respected position with Scripps, Taylor & Associates. Cathy focuses on income tax consulting, tax preparation and more.

Claiming Exemptions for Children of Divorce – Form 8332 is the Key

When parents divorce, issues can arise as to which parent is entitled to the dependency exemption and related tax benefits from supporting their children.

The dependency exemption is governed by Code Section 152 and includes what seems like a simple rule. Basically, when parents of a child do not file a joint return, the child is the “qualifying child” or dependent, of the parent with whom the child resided for the longest period of time during the year.

In the case of divorce, there is an exception to the above if the custodial parent releases his/her claim to the dependency exemption. A written declaration is required for the custodial parent to release his/her claim.

If the divorce documents were executed in 2009 or after, the noncustodial parent must attach Form 8332, “Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent” signed by the custodial parent to his/her tax return. The custodial parent can either release his/her claim to the dependency exemption for the current year or for future years on the Form 8332. The form can also be used to revoke the release of the custodial parent’s claim to the dependency exemption for future years.

Based on the above, the divorce agreement should be clear about how parents intend to claim their children as dependents. If the intent is for the custodial parent to release the claim for all future years, the noncustodial parent will prefer to have a signed Form 8832 that says “all future years”. However, the custodial parent does have the ability to revoke the release of the exemption for future years or may instead just prefer to execute a new Form 8332 each year.

If the parents divorced before 2009, certain pages from the divorce agreement can be attached to the tax return in lieu of Form 8332. Form 8332 does not apply after a child turns 19.

The dependency rules for divorced parents can be complex and the outcome affects not only the dependency exemption but also the child credit and other child-related provisions.


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Excessive Salaries Paid to Your Children are not Tax Deductible

Salaries paid to your children from your business for work they performed are not deductible if excessive in amount. Salaries are deductible by a business for amounts that are reasonable for the personal services actually rendered to the business. When an amount deducted as wages involves a familial relationship, particularly a parent-child relationship, the I.R.S. may scrutinize the wages paid to determine if there is a bona fide employer-employee relationship and whether the payments were made for services actually performed for the business and reasonable in amount.

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New Filing Deadline for W-2 and 1099-MISC Forms in 2017

Employers will have less time next year to file Forms W-2 with the Social Security Administration. The new due date for filing the 2016 W-2s is now January 31, 2017, regardless of whether you file using paper forms or electronically. Previously, the deadlines for filing the Forms W-2 were February 28 and March 31, for paper forms and electronic filing, respectively. The new January 31 due date will match the date for sending copies of the forms to employees.

The new January 31 deadline also applies to Forms 1099-MISC that report nonemployee compensation.

The IRS says having these forms earlier will help it to spot tax ID theft and fraudulent returns.

Also note that only the final four digits of the Social Security numbers will need to go on the W-2s sent to employees and the 1099-MISC sent to independent contractors. The full number will still need to be listed on the copy the service gets.

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