TAX SEASON RESOURCES

For updates/corrections/additions, email taxes@foundcom.org with subject line "CTC Resources".

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VOLUNTEER TAX ALERTS

Start Your Volunteer Shift Here!
+ Volunteer Alerts Check here for updates!
+ TaxSlayer Pro Blog Check here when having software issues!
​+ IRS Pub 4491 Important Changes for 2022
+ IRS Pub 4491-X Updates to VITA/TCE Volunteer Training Materials  
VITA/TCE VOLUNTEER TAX ALERTS 
​

TAXSLAYER RESOURCES

+ TaxSlayer Pro Login
​+ Getting Started with TSP and Multi-Factor Authentication
+ Finding My Volunteer ID for TSP Log-In [video]  
+ TaxSlayer Login FAQ
+ How to Restore a Tax Return to "In Progress" Status in TaxSlayer
+ How to Create & View TaxSlayer Notes
​+ For Tax Preparers: How to Close a Return in TaxSlayer [video]
+ How to Close an In-Progress Return [video]

VOLUNTEER RESOURCES

+ 2024 Tax Site Locations & Hours
+ 2024 Tax Program Staff Roster & Contact Info coming soon 
+ Feedback for Preparers/Client Liaisons​ fillable form to complete & print!
+ First Day Checklist for Volunteers
​+ Better Impact Online Time Clock
+ Volunteer Health Screening
+ Downtime Projects for Volunteers
+ Guidelines-Volunteers Preparing Their Own Returns
​+ CTC Resources Scavenger Hunt see Site Manager for answers
​+ Reporting Data Breaches

​INTAKE RESOURCES

+ What Will We Prepare When?
+ The Intake Interview [video] Some tax law, policies, and processes have changed since this video was made.
VERIFYING ID & INCOME ELIGIBILITY
+ Confirming Identity and SSN or ITIN
+ Using Prior Year TaxSlayer Returns to Verify SSNs/ITINs
+ Income Eligibility & Exceptions
+ Income Eligibility [video] 
+ Residency & ID Requirements [video]
+ Policy: Confirming Identity for Release of Taxpayer Information
CONSENT TO PREPARE / E-FILE
+ Policy: Who Must Be Present During Intake and Tax Preparation?
+ Policy & Guidance: When One Spouse is Not Present
+ Policy & Guidance: Taxpayer or Dependent is Deceased
+ Drop-Off: Presence Of Spouses Filing MFJ During Intake, Review and
   Pick-Up
+ Spousal Consent Form to Prepare [illness, incarceration, out of country]
+ Spouse Serving in a Combat Zone Attestation [EN] [SP]
+ Preparing Joint Returns for Married Couples [video]
IN SCOPE / OUT OF SCOPE
+ Overview of Tax Program Options (VITA/STS/Other)
+ Scope of Service Chart from Pub 4012
+ Is the Business TYPE in Scope for VITA? [screening tool]
+ Is the Schedule C Out of Scope for VITA?​ Business loss is OOS!
+ Inventory & Self-Employed Taxpayers
+ Is the Business Mileage Expense in Scope for VITA?​ [online calculator]
+ Calculating the Taxable Portion of Social Security Income [intake tool]
+ About Digital Currency and Scope (Virtual - Crypto)
+ About Clergy, Clerical Income & VITA Scope 
+ About Day-Trading as Self-Employment and VITA Scope
+ Schedule K-1: In Scope for VITA?
+ Mortgage Credit Certificate [screening tool]
+ Form 1099-C Cancellation of Debt [screening tool] for all 1099-Cs
+ Cancellation of Debt for Principal Residence (QPRI) [screening tool]
+ About Casualty Loss and VITA
+ We Cannot Prepare Your Return bilingual handout
SPECIAL TAX SERVICES (STS) & REFERRAL
+ About STS and STS Referrals
+ STS List of Covered Services
+ STS Online Referral Form *Internal STS Use Only!*
+ You Have Been Referred to STS [client handout]: [ENG] [SP] 
DROP-OFF PROGRAM  +STATE +MIL +INT +RENTAL
+ Which Returns Must Be Drop-Off Returns?
+ When is International Certification Required?
​+ Military and Rental Worksheet [fillable]
​+ Intake Checklist: Drop Off
FOREIGN STUDENT/SCHOLAR (FSS) & REFERRAL
(FORM 1042-S or F J M Q VISA)
+ Form 1040 vs 1040NR Screening Tool When in doubt, refer to FSS!
+ FSS Online Referral Form Site Managers & Staff Only!
+ Foreign Student and Scholars Program Flyer
​IDENTITY THEFT & IP PINS
+ About Identity Theft & IP PINs
+ Lost or Missing IP PINs
TRANSCRIPTS
+ How Can I Order a Transcript? [ENG] [SP] client handout
+ Policy & Preparation: Using IRS Transcripts
+ Guide to Ordering a Transcript By Mail [Spanish with screenshots]
+ Attaching Transcripts to a Paper Return for Mailing
​+ List of Business EINs for Masked Transcripts
WORKING WITH DEAF & HARD OF HEARING CLIENTS
+ Tips for Working with Deaf Consumers and ASL Interpreters
+ Tax Help ASL Interpretation Flyer for Deaf/Hard of Hearing Clients
+ Travis County Services for the Deaf and Hard of Hearing [flyer]
+ FC ASL Tax Services: What to Know & Expect [2019 video; 1m18s]

PREPARATION & QR RESOURCES

FILING STATUS
 + Filing Status Decision Tree - Pub 4012
 + Filing Options for Married Taxpayers [ENG] [SP]
 + About Marriage & Legal Separation for Texas Clients
 + Understanding Qualifying Surviving Spouse (QSS)
 + Implications of SS/Disability Payments on Filing Status & Dependency
MARRIED FILING SEPARATELY (MFS)
 + Policy & Background: Married Filing Separately (MFS)
 + MFS Filers and EITC Eligibility TY21 only
 + Preparing MFS Returns in TaxSlayer
 + Printing & Finalizing MFS Paper Returns for the Client
 + About MFS Filers Who Have Received APTCs
​ + Amending to Revise Filing Status to MFS
 + Form 8958 Exceptions to Community Property Allocation
 + When Can an MFS Filer Claim a Spouse's Exemption [2017 and prior]
DEPENDENTS & QUALIFYING RELATIVES
 + Tables for Determining Dependency (IRS Pub 4012)
 + Using the Pub 4012 Support Worksheet to Determine Whether a
    Dependent is a Dependent
 + Policy & Preparation: Deceased Dependent
 + Adding CTC/COD to a Tax Return
 + Restricting CTC/COD in a Tax Return When Ineligible
 + Divorced Parents: When Can Noncustodial Parent Claim Child?
 + What is a Multiple Support Agreement to Claim a Qualifying Relative?
 + Implications of SS/Disability Payments on Filing Status & Dependency​
ITINs (APPLICATION & RENEWAL)
 + About ITINs
 + Which ITIN Numbers Need to be Renewed?
 + ITINs: Who is Eligible to Apply or Renew?
 + Process & Preparation: ITIN Applications in TaxSlayer
 + Process & Preparation: ITIN Renewals in TaxSlayer
 + Quality Reviewing & Finalizing Paper Returns for ITIN Applicants
 + Redacted SSN on an ITIN Holder's W-2 - What Can & Should We Do?
 + Tax Credit Eligibility & ITIN Filers
 + Restricting CTC/COD in a Tax Return When Ineligible
 + When an ITIN Holder Gets an SSN
 + Instructions for an ITIN Applicant Making a Tax Payment  
 + ITIN FAQ
 + Instructions: ITIN Applicant Requesting Extension/Making Est Payment
 + ITIN Application/Renewal Referral Form Site Managers & Staff Only!
 + Working With Undocumented Clients [video]
​  ITIN Application/Renewal Resources:
 + ITIN Application & Renewal Process Chart [EN] [SP]
 + Required Documents for Dependents: < age 6 | age 6-17
 + Options to Prove US Residency [EN] [SP]
​​​SPECIAL CIRCUMSTANCES
 + Mailing Addresses for Unhoused/Homeless Taxpayers
 + Policy: Discovering During Prep That Income Exceeds FC Threshold
 + Policy & Preparation: Incarcerated Spouse
 + Policy & Preparation: MFJ with Deceased Spouse
 + Policy & Preparation: Court-Appointed Rep/Executor for Deceased TP
 + Policy & Preparation: Deceased Dependent
 + Policy & Preparation: Power of Attorney
​ + Policy & Preparation: MFJ with Spouse in a Combat Zone
 + Policy & Preparation: Injured Spouse Allocation (Form 8379)
 + Policy & Preparation: Taxpayers With Nonresident Alien Spouses
 + Understanding "Total & Permanent Disability"
 + Guidance: DACA Recipients With SSN No Longer Valid for Employment
 + Declaration of Residency: NRA Spouse as Resident
STANDARD VS. ITEMIZED DEDUCTION
​ + Quick Calculation Tool: Should the Taxpayer Itemize? [2022] [2021]
    [2020] [2019] [2018] [2017]
 + A Note About Deducting Mortgage Insurance Premiums [2018-2021]

INCOME

FORM W-2 
+ Policy & Preparation: Form W-2
+ Entering W-2 Data from a Transcript or Paystub
​+ Haven't Received W-2 or 1099? [bilingual client handout]
+ Redacted SSN on an ITIN Holder's W-2 - What Can & Should We Do?
+ Understanding W-2 Box 12 Codes
+ Entering Unreported Tip Income
FORM 1099-R​
+ About Form 1099-R: Scope, Codes & Distributions
+ Form 1099-R for Office of Personnel Management (OPM) Distributions
+ Using the Simplified Method to Determine Taxable Amount
+ Claiming An Exception to Early Distribution Taxation on Tax Return
+ Rollovers
+ Treating Disability as Earned Income
+ Early Distributions & the CARES Act (Form 8915-E) TY20 only
+ Annuity/Pension Exclusion Calculator
SOCIAL SECURITY
+ About Social Security: Types & Taxation
+ About Lump-Sum Payments
+ Determining the Taxable Portion of SS Benefits [2022 calculator]
+ Implications of SS/Disability Payments on Filing Status & Dependency
HEALTH SAVINGS ACCOUNTS (HSAs - Box 12 Code W)
+ About Health Savings Accounts (HSAs) 
+ Reporting HSA Data in TaxSlayer
+ What Are Qualified HSA Expenses?
OTHER INCOME TYPES & CIRCUMSTANCES
+ Form 1099-K: Scope and Reporting on the Tax Return
+ About Crowdfunded Donations, Income & Taxation (Form 1099-K)
+ About Clergy, Clerical Income & VITA Scope
+ About Alimony as Income or Deduction 
+ About & Policy: Medical Research Payments & 1099-NEC/1099-MISC
+ Reporting Capital Gains With Basis Not Reported to the IRS (1099-B)
+ Reporting Unemployment Without Form 1099-G
+ Treating Qualified Medicaid Waiver Payments as Earned Income
+ Misclassified Employees Screening Tool [bilingual]
+ Household Employees Without Form W-2

VIRTUAL PROGRAM RESOURCES

DROP OFF VOLUNTEERS 
+ Feedback for Preparers/Client Liaisons​ fillable form to complete & print!
+ Hub Login
+ Drop-Off Returns in the Hub: A Quick Guide for Volunteers
+ Hub Ticket Name Modifiers - What's In That Return?
+ State Income Tax Guide
+ Depreciation Worksheet MIL Cert Only - see Manager for password
​​+ Due Diligence Checklist for 2016 only
+ Combat Injured Veteran Refund Instructions 2016 and prior
+ Modified 1040-X to Claim Standard Refund for Veteran Severance
DROP OFF INTAKE
+ Document Order for Scanning
+ Drop-Off Consent Form: NO | SO | SE | CE | WB | RR | HI | FSS
​+ Additional Questions for 2021 Returns [fillable EN] [SP]
+ Additional Questions for 2020 Returns [bilingual - fillable]
+ How to Create a Ticket in the Hub​
+ ScanSnap Scanning Instructions
​DROP OFF ADMIN
+ Drop-Off Return Pick-Up: The Quick 5
+ How to Client-Review & Close Drop-Off Tax Returns
+ Hub Status/Stage Definition 

INCOME (Continued)

​SELF-EMPLOYMENT
 + Is the Business TYPE in Scope for VITA? [screening tool]
 + Is the Schedule C Out of Scope for VITA?​ Any business loss is OOS!
 + Inventory & Self-Employed Taxpayers 
 + Is the Business Mileage Expense in Scope for VITA?​ [online calculator]
 + Understanding Commuter Miles
 + Understanding How Uber/Lyft/Favor Report Income
 + Common Schedule C business codes [or view complete list here]
 + List of Business EINs for Masked Transcripts
 + Policy & Prep: Taxpayer Received 1099-MISC Not 1099-NEC 
 + When Both Spouses Share a Business
 + GENERAL Self-Employment Worksheet [fillable]
 + RIDESHARE/DELIVERY Self-Employment Worksheet [fillable]
 + MUSICIAN/ARTIST/WRITER Self-Employment Worksheet [fillable] 
 + Self-Employment Tax Deferral [video] 2020 returns only 
 ​+ Clients with Self Employment [video]
Self-Employment Resources for Taxpayers:
 + Estimated Payments Calculator
 + Mileage Log Template
 + Self-Employed? Tips on Recordkeeping & Taxes [handout] [EN] [SP]
 + Roadmap to RideShare Taxes [handout] | www.ridesharetaxhelp.com/
 + Resources for Small Business Owners

CREDITS

 GENERAL
 + About the First-Time Homebuyer Credit & Repayment can be efiled!
 + About the Retirement Savings Contribution Credit
 + About Solar/Energy Efficient Residential Energy Credits & Form 5695
 + IRS Tax Exempt Organization Search Tool
 + Self-Employed COVID Sick & Family Leave Credit 2020 & 2021 doc
 + Self-Employed COVID Sick/Family Leave Credit 2020 & 2021 video
CHILD TAX CREDIT & CREDIT FOR OTHER DEPENDENTS
 + Quick Reference Guide: Credit Eligibility TY21 vs TY22
 + Quick Reference Guide: Credit Amounts TY22 of CTC | of ODC
 + Adding CTC/COD to a Tax Return
 + Restricting CTC/COD in a Tax Return When Ineligible
Advance Child Tax Credit-ACTC (2021 only)
 + About the Advance Child Tax Credit TY21 only
 + How Can Taxpayers Verify The Amount of ACTC Received? TY21 only
 + How To Trace A Missing EIP3/ACTC Payment bilingual handout
 + Instructions for Form 3911: EIP3/ACTC Trace bilingual handout
 + Guidance for Taxpayers Whose TY21 CTC was Recalculated By IRS
 + Advance CTC Repayment Protection TY21 only
 + Child Tax Credit IRS FAQ TY21 only
​ EARNED INCOME TAX CREDIT (EITC)
 + Summary of TY23 EITC Eligibility 
 + Quick Reference Guide: Credit Eligibility TY21 vs TY22
 + Quick Reference Guide: Credit Amounts TY22 of EITC
 + To Claim EITC, Taxpayers Must Have Valid SSN By Tax Filing Deadline
 + Restricting EITC in a Tax Return When Ineligible
 + MFS Filers and EITC Eligibility TY21 only
 + 18yo Former Foster Care/Homeless Youth & EITC Eligibility TY21 only
 + Using TY19 Earned Income for TY20 & TY21 EITC/ACTC [2021 video;
    5m5s]
REBATE RECOVERY CREDIT (2020 & 2021 only)
 + Economic Impact Payments (EIP) Overview (stimulus payments)
 + EIP3 and Rebate Recovery Credit FAQ for TY21
 + When is the RRC Offset for Child Support/Debt? 
 + Guidance for Taxpayers Whose RRC was Recalculated By IRS
 + How To Trace A Missing EIP/ACTC Payment bilingual handout
 + Instructions for Form 3911: EIP/ACTC Trace bilingual handout

EDUCATION CREDITS (Form 1098-T)

+ Education Credit Worksheet start here for all tax years!
+ About Education Credits
+ Education Credits: A How-To Guide
+ Education Credit FAQ
​+ What Are Eligible Institutions for the Credit?
+ Guidance When There is No Form 1098-T and/or Account Summary
+ Guidance: When An Acct Summary Entry Has Both Credit and Charge
​    Amounts
+ Qualified Expenses by School/Institution [chart]
+ Scholarships/Grants for Living Expenses [chart]
+ Get 1098-T & Acct Summary: [ACC] [TX State] [UT] [TX Tech] [St Ed]
+ When is Form 1098-T Out of Scope? [Box 4 or Box 6]
+ When is Scholarship Income Out of Scope? [Kiddie Tax-Form 8615]
+ How to Avoid the Kiddie Tax
+ About Qualified Tuition Programs (QTPs) and Form 1099-Q
+ Overview of Calculating Education Credits [7m39s]
+ How-To for Education Worksheet Data Entry [10m12s]
+ Understanding the Impact of Education Worksheet Data on the Tax 
    Return [6m38s]
Additional Resources
+ Education Credit Checklist for Intake/Preparation [EN] [SP] [fillable]
+ Pub 970, Tax Benefits for Education

AFFORDABLE CARE ACT (Form 1095-A)

 + Understanding the Affordable Care Act and Form 1095
 + About APTCs and Reconciliation
 + Reporting Form 1095-A in TaxSlayer
 + When a Taxpayer Has Multiple Form 1095-As
 + Get Form 1095-A: Online at healthcare.gov | By phone: [ENG] [SP]
 + Chart of APTC Repayment Caps (TY23)
 + No APTC Reconciliation/Repayment TY20 only
 + Taxpayer Has Filed But Needs to Reconcile APTCs (Form 8962)
 + About MFS Filers Who Have Received APTCs
 + Policy: Preparing a Return to Reconcile APTCs for a Dependent Parent
 + Understanding APTC Reconciliation & Your Tax Return client handout
For tax years 2014 - 2018 only: 
 + ACA Marketplace Coverage: MEC, Affordability & Exemptions
 + Understanding & Entering the “Affordability” Exemption in TaxSlayer
 + Entering Exemptions Other Than Affordability in TaxSlayer
 + List of Exemptions Chart
 + What is Considered Income for APTCs & Exemptions

AMENDMENTS (Form 1040-X)

 + Policy & Background: Amended Returns - Form 1040-X
 + Preparing & Printing Amendments in TaxSlayer
 + Amendments: When E-file and When Paper?
​ + E-Filing Amendments in TaxSlayer
 + Amending to Revise Filing Status
​ + Amendment FAQ updated with direct debit/deposit info
 + Mailing Addresses for Amendments and Instructions For Mailing
 + IRS Amended Return Status: www.irs.gov/wmar up to 3 prior tax years

QUALITY REVIEW & CLOSING STEPS

QUALITY REVIEW  
 + Quality Review & Closing a Return: A How-To Guide
 + Quality Reviewing & Finalizing Paper Returns for ITIN Applicants
 + Printing & Finalizing MFS Paper Returns for the Client
 + Printing Tax Returns: Which TaxSlayer Print Set to Use?
 + How to Restore a Tax Return to "In Progress" Status in TaxSlayer
​ + Policy: Signing a Minor Child's Return
 + How to Conduct a Quality Review [video]
 ​+ How to Close a Return in TaxSlayer for Quality Reviewers [video]
REFUND DUE/TAX OWED
 + Instructions for an ITIN Applicant Making a Tax Payment
 + Deadlines for Claiming a Refund
 + Did You Know?? About IRS Payment Plans
 + About Late Filing (Penalties & Interest)
 + IRS Late Filing FAQ 
 + About Refund Offsets (When the Taxpayer Owes)
 + Common Bank Routing Numbers
 + When a Tax Return is Filed with Incorrect Banking Info
 + Direct Deposit Fast Facts
 + Direct Debit Fast Facts
 + US Savings Bond Fast Facts
 + US Savings Bonds Info Sheet [SP client handout]
 + Tax Time Savings Program: HEB Gift Cards
 + How to Make a Payment bilingual handout
​ + Instructions for Checking IRS Refund Status [EN] [SP]
RETURN TYPE: Efile vs Paper
 + Can We E-File That??
 + What Must Be a Paper Return?
 + Where Do I Mail a Paper Return? [IRS addresses]
 + Attaching a Transcript to a Paper Return for Mailing
 + When to Use Form 8453
​ + E-File & Paper Return Types [video]

END-OF-SEASON / EXTENSIONS

+ We Cannot Prepare Your Return bilingual client handout
+ Mailing Options on Tax Day, April 15 - coming March 2024 
​Extensions: 
+ Understanding Extensions and Form 4868
+ Form 4868 with Mailing Address
+ Instructions: ITIN Applicant Requesting Extension/Making Est Payment
​+ Instructions for Helping Clients File Extensions

INTAKE/PREP/QR FORMS & DOCS

+ TX Voter Registration Application ENG | SP | County Mailing Addresses
+ Voter Registration Assistance Count (Google Form)
​+ Get Ready Assistance Count | Completion Slips
+ Prosper Centers Greeter FAQ
+ Intake Interview Basic Steps
+ Additional Questions for TY20  [SP]
+ Additional Questions for TY21  [SP]
+ Sign-in Sheets: South (with ASL) | All other sites
+​ Clipboard Cover Questionnaire (bilingual)
+ What to Bring Checklist (bilingual)
+ Form 13614-C Intake/Interview & Quality Review Sheet [ENG] [SP]
+ Print Form 13614-C in Other Languages (Arabic, Chinese, Russian,...) 
+ Return Visit Slip for 2024 | Guide
+ Demographic Return Questions List (bilingual)
+ QR Sign-Up Sheet  

CLIENT REFERRALS & RESOURCES

+ How to Create an IRS ID.me Account: English | Spanish
+ How to print via Bluetooth from your phone or laptop
+ Outside Referrals for Tax Issues (TRLA, TAS) | Bilingual handout
+ Taxpayer Advocate Service: Video | Website
+ Low Income Taxpayer Clinics: list | online finder
+ AARP Tax-Aide Flyer: Austin | Williamson County  coming soon
​+ RAICES: legal/advocacy services for immigrants
+ FC Tax Help Program Website | Spanish Website Schedule appointment
+ FC Flyers: Tax Help | Financial Coaching | Health Coverage | Education
   Pathways | College Hub | Housing | ESL Classes | CAREER Project       
   Info Page + Flyer

IRS PUBLICATIONS & RESOURCES

+ Summary of Quality Site Requirements For IRS Site Reviews
+ IRS Help Line 800-829-1040 [En+Sp]; Other languages: 833-553-9895
+ Pub 4012​, VITA/TCE Volunteer Resource Guide​ 
+ Pub 17, Tax Guide
+ Pub 970, Tax Benefits for Education
+ Form 1040, Instructions
+ Pub 850, English-Spanish Glossary of Tax Words and Phrases
+ Pub 4299, Privacy, Confidentiality, and Civil Rights
​+ Pub 4053, Your Civil Rights Are Protected
+ Pub 4836, VITA/TCE Free Tax Programs
​+ Pub 5380, Buying US Savings Bonds With Your Tax Refund
+ Pub 5381, Form 8888 & Series I Savings Bonds 
+ IRS Guidance: Understanding your IRS Notice or Letter
+ IRS List of Tax Relief In Disaster Situations By Year
+ The Taxpayer Roadmap: An Illustration of the Modern US Tax System