Client Forms & News

Client Forms:

Client Service Agreement

2018 Blank Tax Organizer

2018 Tax Questionnaire Fillable PDF

Tax Worksheets:

Business Use of Home Worksheet

Charitable Donation Worksheet

Medical Expenses Worksheet

Schedule C Business Worksheet

Schedule E Rental Worksheet


2/5/19 - Refund Timing for Earned Income Tax Credit and Additional Child Tax Credit Filers

Contact your AKA Tax Advisor with any questions 302-230-7171 or


The IRS has announced that it successfully opened the 2019 tax-filing season on Monday, January 28, 2019, as planned.

Projected timing of refund payments. IRS expects the first refunds to go out in the first week of February and many refunds to be paid by mid-to-late February like previous years.

IRS expects to issue more than nine out of 10 refunds in less than 21 days. However, it is possible a tax return may require additional review and take longer. IRS's Where's My Refund has the most up to date information available about refunds. The tool is updated only once a day, so taxpayers do not need to check more often.

Contact your AKA Tax Advisor with any questions at 302-230-7171 or


The IRS announced on Monday evening that is prepared to start processing 2018 tax returns on January 28th AND the IRS will pay tax refund despite the partial shutdown of the federal government.

–The agency has been operating under a contingency plan that has furloughed 88% of the IRS workforce.

–It says it will recall "a significant portion" of its furloughed staff for tax season.

–The agency also says it will issue an updated contingency plan in the next few days.

Call your AKA Tax Advisor with any questions at 302-230-7171 or

July 9, 2018

Sara deJuliis from Albero, Kupferman & Associates, LLC Selected to Attend AICPA's 2018 Leadership Academy

Sara B. deJuliis, CPA, MSA was one of only 41 CPAs honored by the American Institute of CPAs (AICPA) as a member of the Leadership Academy’s tenth graduating class. Sara was selected based on her exceptional leadership skills and professional experience for the four-day Leadership Academy program, which will be held from October 7-11 in Durham, N.C.

Sara B. deJuliis, CPA, MSA is the accounting and attestation supervisor at Albero, Kupferman & Associates, LLC, located in Wilmington Delaware. Sara is a board member of the Delaware Society of Certified Public Accountants and is a member of the AICPA and Wilmington Tax Group. She earned both her Masters and Bachelor’s degrees in accounting from the University of Delaware.

The AICPA Leadership Academy was designed to strengthen and expand the leadership skills of promising young professionals while they network with a peer group of talented and motivated CPAs.

The Leadership Academy features career-development workshops and sessions with some of the accounting profession’s most prominent influencers, including Eric Hansen, CPA, CGMA, chair of the American Institute of CPAs, Barry Melancon, CPA, CGMA, American Institute of CPAs president and CEO, Association of Certified Professional Accountants CEO, and Mark Koziel, CPA, CGMA, Executive Vice President – Firm Services, Association of Certified Professional Accountants.

Participants were selected from public accounting firms of all sizes, business and industry and consulting firms. 

"Sara has exhibited strong leadership skills as a member of our Board of Directors and a task force member of our inaugural Big IDEas for Your Business Conference. We are thrilled that she will have the unique opportunity to exchange ideas with the top leaders in the accounting profession at the AICPA's Leadership Academy. With young leaders like Sara, the profession is in good hands, and we're proud that she's a member of the Delaware Society of CPAs."

- Dana Rubenstein, President/CEO Delaware Society of CPAs. 

The 2018 Leadership Academy attendees were recommended by their employers, state CPA societies or both. Candidates submitted resumes and a statement explaining how participating in the Leadership Academy would impact them personally and professionally. They also wrote an essay on the topic “The future will bring significant changes to the accounting profession. What do leaders have to get right in order to successfully lead?”

To date, 310 CPAs have participated in the AICPA Leadership Academy, many of whom have gone on to take on leadership positions in their firms, businesses and volunteer organizations.

More information about the AICPA Leadership Academy is available online.

July 2, 2018 

South Dakota v. Wayfair – Sales Tax Collection 

The U.S. Supreme Court has issued its highly anticipated decision in South Dakota v. Wayfair, overruling Quill’s physical presence sales tax nexus standard. This decision will have significant implications for almost all industries, but especially consumer products (retailers) and industrial products. 

With a new sales tax nexus standard established, more states will require all retailers that sell within their borders to collect that state’s sales tax. About a dozen states have already addressed economic nexus laws or regulations.

Effectively the decision imposes a sales tax collection and remittance obligation on remote sellers without a physical presence in their state.

However, Wayfair has created many more questions than answers. Adapting your business to the new sales and use tax landscape will take time, even though you may need to react quickly.

To learn more and to discuss how Wayfair affects your business, please feel free to contact Victor Pelillo our Tax Partner at 302-230-7171 or

Renee Villano, CPA Curtis Lavigne, CPA


AKA Names Renee Villano and Curtis Lavigne as New Partners

Press Release

Wilmington, DE May 21, 2018 – Albero, Kupferman & Associates, LLC (AKA), a certified public accounting firm headquartered in Wilmington DE, is pleased to announce the promotion of Renee Villano, CPA, and Curtis Lavigne, CPA, as new partners at the firm.

Ms. Villano is an accomplished financial and tax consultant and a Principal at AKA with more than two decades of experience serving individuals, closely-held businesses and not-for-profit organizations, including business and tax planning as well as financial analysis.  She also implements tax strategy for individuals, estates and trusts. 

Mr. Lavigne has over twenty years in public accounting overseeing complex financial statement and tax issues for small businesses as well as advising clients on a number of business and personal financial topics. Mr. Lavigne shares his broad knowledge and practice with clients in the construction and real estate industries as well as spearheads many of the firm’s technological advancements and initiatives.

“We have always had a goal of building our firm with people that are committed to serving our clients, our staff and our community with traditional values and innovative ideas.  Both Renee and Curtis exemplify these values on a daily basis.  I have witnessed the way they take care of their clients and our staff, and proactively seek ways to improve the environment for everyone they work with. Their continued efforts have earned this achievement, and we are very fortunate to have these two talented professionals lead our firm into the future”
                                                                                                                        – Michael Albero, Managing Partner

“I enjoy being part of a firm that is dedicated to our clients, supports and encourages our staff and is active in our community, all while maintaining our traditional values. As we look to the future, I’m looking forward to helping our firm grow, watching our staff reach their highest potentials, and serving our clients with innovative ideas.”
                                                                                                                                               – Renee Villano, CPA

“I’m very excited to be part of Albero, Kupferman and Associates. I enjoy seeing our great group grow and adapt to the latest industry challenges and innovations while serving our clients. I look forward to the next chapters for our firm.”  
                                                                                                                                              – Curtis Lavigne, CPA

Ms. Villano actively participates with various committees of both the Delaware Society of Certified Public Accountants (DSCPA) and the American Institute of Certified Public Accountants (AICPA), having served on the governing boards of both organizations. She is a graduate of the University of Scranton and is a board member of Girl’s Inc., as well as serving as a mentor with the Fresh Start Scholarship Foundation and a founder with the Delaware Fund for Women.

Mr. Lavigne is a member of the Delaware Society of Certified Public Accountants (DSCPA) and American Institute of Certified Public Accountants (AICPA). He is a graduate of Widener University and resides in Delaware with his wife and family where he volunteers for Boy Scout Troop 123.

Albero, Kupferman & Associates, LLC

Albero, Kupferman & Associates, LLC was founded in January 2009, by Frank Albero, Michael Albero, and Ira Kupferman. Since that time the firm has grown to one of the leading accounting and consulting firms in our region. AKA’s commitment to thoughtfully serving others with traditional values and innovative ideas hold true with a talented staff of 30 professionals with significant experience in the areas of taxation, accounting systems, financial reporting auditing, and business consulting. For more information, visit or call 302-230-7171.



Michelle Kinnee

Firm Administrator



Updated Withholding Calculator, Form W-4 Released; Calculator Helps Taxpayers Review Withholding Following New Tax Law

WASHINGTON –The Internal Revenue Service today released an updated Withholding Calculator on and a new version of Form W-4 to help taxpayers check their 2018 tax withholding following passage of the Tax Cuts and Jobs Act in December.

The IRS urges taxpayers to use these tools to make sure they have the right amount of tax taken out of their paychecks.

“Following the major changes in the tax law, the IRS encourages employees to check their paychecks to help ensure they’re having the right amount of tax withheld for their personal situation,” said Acting IRS Commissioner David Kautter.

The Tax Cuts and Jobs Act made changes to the tax law, including increasing the standard deduction, removing personal exemptions, increasing the child tax credit, limiting or discontinuing certain deductions and changing the tax rates and brackets.

If changes to withholding should be made, the Withholding Calculator gives employees the information they need to fill out a new Form W-4, Employee’s Withholding Allowance Certificate. Employees will submit the completed W-4 to their employer.

“Withholding issues can be complicated, and the calculator is designed to help employees make changes based on their personal financial situation,” Kautter said. “Taking a few minutes can help taxpayers ensure they don’t have too little – or too much – withheld from their paycheck.”

The withholding changes do not affect 2017 tax returns due this April. However, having a completed 2017 tax return can help taxpayers work with the Withholding Calculator to determine their proper withholding for 2018 and avoid issues when they file next year.

Steps to Help Taxpayers: Do a “Paycheck Checkup” 

The IRS encourages employees to use the Withholding Calculator to perform a quick “paycheck checkup.”  An employee checking their withholding can help protect against having too little tax withheld and facing an unexpected tax bill or penalty at tax time in 2019. It can also prevent employees from having too much tax withheld; with the average refund topping $2,800, some taxpayers might prefer to have less tax withheld up front and receive more in their paychecks.

The Withholding Calculator can be used by taxpayers who want to update their withholding in response to the new law or who start a new job or have other changes in their personal circumstances in 2018.

As a first step to reflect the tax law changes, the IRS released new withholding tables in January. These tables were designed to produce the correct amount of tax withholding -- avoiding under- and over-withholding of tax -- for those with simple tax situations. This means that people with simple situations might not need to make any changes. Simple situations include singles and married couples with only one job, who have no dependents, and who have not claimed itemized deductions, adjustments to income or tax credits.

People with more complicated financial situations might need to revise their W-4.  With the new tax law changes, it’s especially important for these people to use the Withholding Calculator on to make sure they have the right amount of withholding.

Among the groups who should check their withholding are:

  • Two-income families.

  • People with two or more jobs at the same time or who only work for part of the year.

  • People with children who claim credits such as the Child Tax Credit.

  • People who itemized deductions in 2017.

  • People with high incomes and more complex tax returns.

Taxpayers with more complex situations might need to use Publication 505, Tax Withholding and Estimated Tax, expected to be available on in early spring, instead of the Withholding Calculator.  This includes those who owe self-employment tax, the alternative minimum tax, or tax on unearned income from dependents and people who have capital gains and dividends.

Plan Ahead: Tips for Using the Withholding Calculator

The Withholding Calculator asks taxpayers to estimate their 2018 income and other items that affect their taxes, including the number of children claimed for the Child Tax Credit, Earned Income Tax Credit and other items.

Take a few minutes and plan ahead to make using the calculator on as easy as possible. Here are some tips:

  • Gather your most recent pay stub from work. Check to make sure it reflects the amount of Federal income tax that you have had withheld so far in 2018.

  • Have a completed copy of your 2017 (or possibly 2016) tax return handy. Information on that return can help you estimate income and other items for 2018.  However, note that the new tax law made significant changes to itemized deductions.

  • Keep in mind the Withholding Calculator results are only as accurate as the information entered. If your circumstances change during the year, come back to the calculator to make sure your withholding is still correct.

  • The Withholding Calculator does not request personally-identifiable information such as name, Social Security number, address or bank account numbers. The IRS does not save or record the information entered on the calculator. As always, watch out for tax scams, especially via email or phone calls and be especially alert to cybercriminals impersonating the IRS. The IRS does not send emails related to the calculator or the information entered.

  • Use the results from the Withholding Calculator to determine if you should complete a new Form W-4 and, if so, what information to put on a new Form W-4. There is no need to complete the worksheets that accompany Form W-4 if the calculator is used.

  • As a general rule, the fewer withholding allowances you enter on the Form W-4 the higher your tax withholding will be. Entering “0” or “1” on line 5 of the W-4 means more tax will be withheld. Entering a bigger number means less tax withholding, resulting in a smaller tax refund or potentially a tax bill or penalty.

  • If you complete a new Form W-4, you should submit it to your employer as soon as possible. With withholding occurring throughout the year, it’s better to take this step early on.

More information

This spring and throughout the year, the IRS will be working closely with businesses as well as the tax and payroll communities to help educate the public about the new withholding guidelines and the Withholding Calculator.

For 2019, the IRS plans to make further changes involving withholding. The agency will work with businesses and the tax and payroll communities to explain and implement these additional changes.

More information is available in the special Withholding Calculator Frequently Asked Questions.

IRS Newswire February 28, 2018 Issue IR-2018-36



The recently passed Tax Cuts and Jobs Act made significant changes to the estate and gift tax exemption beginning in 2018 that will result in many fewer estates being subject to the 40% tax, and larger estates owing less tax. Before the Tax Cuts and Jobs Act, the first $5 million (as adjusted for inflation in years after 2011) of transferred property was exempt from estates and gift tax. For estates of decedents dying and gifts made in 2018, this “basic exclusion amount” as adjusted for inflation would have been $5.6 million, or $11.2 million for a married couple with proper planning and estates administration allowing the unused portion of a deceased spouse's exclusion to be added to that of the surviving spouse (known as “portability”).

The new law temporarily doubles the amount that can be excluded from these transfer taxes. For decedents dying and gifts made from 2018 through 2025, the Tax Cuts and Jobs Act doubles the base estate and gift tax exemption amount from $5 million to $10 million. Indexing for post-2011 inflation, brings this amount to approximately $11.2 million for 2018, and $22.4 million per married couple, with some basic portability techniques.

A related transfer tax called the generation-skipping transfer (GST) tax is designed to prevent avoidance of estate and gift taxes by skipping transfers to the next successive generation. The Tax Cuts and Jobs Act doesn't specifically mention generation-skipping transfers, but since the GST exemption amount is based on the basic exclusion amount, generation-skipping transfers will also benefit from the post-2017 increased exclusion.

This increased exclusion amount may have an impact on your current estate plan and cause you to consider the need to redraft some important documents, including wills and trusts.

©2018 CCH Incorporated and its affiliates. All rights reserved.


Delaware Tax Scam Update:


PERSONAL INCOME TAX—Division of Revenue issues tax scam warning.

The Delaware Division of Revenue has issued an alert regarding a new and growing scam involving fraudulent tax refunds deposited into real taxpayer bank accounts. Thieves use various schemes, including phishing, to steal client data from tax professionals. They then use that data to file fraudulent tax returns and use the taxpayers' real bank accounts to deposit those tax refunds. Finally, the thieves pose as the IRS or other law enforcement representatives, call attention to the error, and ask taxpayers to return the money to them. Taxpayers who receive a refund that they were not expecting are advised to call the Division for more information. Taxpayers who think they are being scammed are advised to call the Division's Fraud Team at (302) 856-5358 for assistance. (Release, Delaware Division of Revenue, 02/15/2018.)

INSURANCE—Captive insurance—annual report/premium tax filing deadline extended.

The Delaware Department of Insurance has announced that it is extending this year's annual reporting and tax premium payment deadline for captive insurance companies to April 15, 2018 from March 1, 2018. The Department is taking this action in anticipation of the final enactment of pending legislation (H289) which would extend the annual filing and tax payment deadline to any time prior to April 15. To take advantage of the deadline extension, a captive insurer must: (1) Notify the Department no later than March 1, 2018 of its intent to take advantage of the filing deadline. The notice must be sent by electronic mail to both the Captive Resources inbox at and the Captives Tax Section at (2) “Extension per Captive Insurance Bulletin No. 9” must be included in the subject line. (3) Provide the captive insurer's name, certificate of authority number, and taxpayer identification number either in the body of the email or as an excel spreadsheet attachment. The extension does not apply to risk retention groups or to any captive insurer that files an annual statement using the National Association of Insurance Commissioners annual statement blanks. (Captive Insurance Bulletin No. 9, Del. Dept. of Ins., 02/06/2018.)

Document Title:Delaware (02/20/2018)
Checkpoint Source:State & Local Tax Updates

© 2018 Thomson Reuters/Tax & Accounting. All Rights Reserved.

Get In Touch

At Albero, Kupferman & Associates, we've been serving the accounting needs of WILMINGTON, DE and the surrounding areas for years. If you need help managing any aspect of your home or business's finances, we want to hear from you.

Please fill out this form and let us know how we can be of service. We will happily set up your initial consultation to determine how we can best serve you.

Thank you for visiting. We look forward to working together!

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Albero, Kupferman & Associates

T: (302) 230-7171
F: (302) 472-1700


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