Ask a CPA

You may request an installment agreement on IRS Form 9465. Interest and late payment penalties will be assessed for amounts not paid by the original due date, even if the installment agreement is accepted by the IRS.

Probably yes. Gross income for the dependent test does not include non-taxable social security, tax exempt interest or gifts.
For tax year 2013, if his gross income is less than $3,900, then he satisfies the gross income test criteria for claiming him as dependent.
Speak to your local CPA to verify if your father meets the other 4 dependency tests so you can claim him as a dependent.

Life insurance payments you received are not reportable or subject to income tax.

Go to a local office or Call IRS. IRS phone numbers are listed at their website at http://www.irs.gov/localcontacts/index.html.

Where you live determines where you file. Ask your local CPA what your correct mailing address is, or go to the following web site for the mailing address: http://www.irs.ustreas.gov/prod/where_file/index.html

A number of electronic payment options are available to taxpayers. Payments can be made online, by phone using a credit or debit card or through the Electronic Federal Tax Payment System. Taxpayers who e-file their returns may use the electronic funds withdrawal option for submitting an electronic payment. It’s possible, for example, to e-file in February or March but schedule the payment for withdrawal as late as April 15.Information on these options can be found on the Electronic Payment Options Home Page of IRS.gov. Yes. To pay by credit card, debit card or EFTPS go to irs.gov/e-pay. Generally taxpayers will be able to make payments using American Express, Discover, MasterCard or Visa. Note that Convenience fees (up to 2.35%) will be added to the amount due.

Eye surgery performed to improve vision qualifies as a medical expense because it alleviates defective eyesight and is not considered cosmetic surgery.
It is reportable on IRS Schedule A as a medical itemized deduction subject to your 10% / 7.5% AGI limitation.

Plan sponsors must generally file the return on the last day of the seventh month after their plan year ends (if that due date falls on a Saturday, Sunday or Federal holiday, then it may be filed on the next business day). Forms 5500 and 5500-SF must be filed electronically through the DOL’s Employee Retirement Income Security Act Filing Acceptance System (EFAST2). Use Form 5558 to request a 2 and a half month extension.

MACRS 3 year property includes race horses over 2 years old when placed in service, non-race horses more than 12 years old when placed in service,
qualified rent to own property,
special tools used in the manufacture of plastic products or rubber products, or motor vehicles. .

MACRS 5 year property includes cars, taxis, buses, light general purpose trucks (less than 13,000 lbs),
typewriters, calculators, copiers, duplicating machines, computers and peripheral equipment, including appliances,
carpets, furniture used in a residential rental real estate activity,
breeding cattle and dairy cattle and property used in research and development.