TAX SEASON RESOURCES

Pardon Our Dust: A New and Improved Web Page is Almost Ready...

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

VOLUNTEER TAX ALERTS

Start Your Volunteer Shift Here!
  + Volunteer Alerts Check here for program updates!
  + TaxSlayer Pro Blog Check here when having software issues!
​  + Changes for 2020 from Publication 4491
​  + Pub 4491X   
  + Videos to Explain Tax Law Changes & TaxSlayer Pro Updates
  + American Rescue Plan Act Notes [updated 3/23]
VITA QUALITY SITE REQUIREMENT ALERTS
  

TAXSLAYER RESOURCES

 + TaxSlayer Pro Login
​ + Getting Started with TSP and Multi-Factor Authentication
 + Finding My Volunteer ID for TSP Log-In [2021 video; 1m27s]  
 + TaxSlayer Login FAQ
 + Where to Enter the Taxpayer Email Address in TaxSlayer
 + How to Create & View TaxSlayer Notes
​ + For Tax Preparers: How to Close a Return in TS [2021 video; 7m24s]
​ + For Quality Reviewers: How to Close a Return in TS [2021 video; 8m5s]

VOLUNTEER RESOURCES

 + Online Feedback Form​ for preparer/client liaison feedback
 + First Day Checklist for Volunteers
​ + COVID-19 Self-Screening Health Questions for On-site Client Liaisons        & Communication Protocols
 + Tax Sites & Hours coming early 2022
​ + Site Managers & Staff by Site coming early 2022
 + How to Log My Hours in MyVolunteerPage account
​ + Downtime Projects for Volunteers
​ + Guidelines-Volunteers Preparing Their Own Returns coming spring 2022

​INTAKE RESOURCES

 + What Will We Prepare When? (Timeline for Return Preparation TY21)
 + Language Translation Line: United Language Group
​ + The Intake Interview [2019 video; 22m19s]
VERIFYING ID & INCOME ELIGIBILITY
  + Confirming Identity and SSN or ITIN
​  + Using Prior Year TaxSlayer Returns to Verify SSNs/ITINs
  + Income Eligibility & Exceptions
  + Income Eligibility [2021 video; 4m37s]
  + Intake Overview: ID/Income/Residency Reqs [2021 video; 4m24s]
CONSENT TO PREPARE/E-FILE
  + Policy: Taxpayer Presence During Intake & Preparation
  + When One Spouse is Not Present/Deceased [intake/preparation tool]
  + When a Taxpayer or Dependent is Deceased [intake/preparation tool]
  + Spousal Consent Form to Prepare [spouse unable to be present] 
  + Spouse Serving in a Combat Zone Attestation [EN] [SP]
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!
 + Is the Business Mileage Expense in Scope for VITA?​ [online calculator]
 + Business Mileage Expense Chart & Reimbursement Rate
 + About Virtual (Crypto) Currency and 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 [client handout] [EN] [SP]
DROP-OFF PROGRAM  +STATE +MIL +INT +RENTAL
  + Which Returns Are Drop-Off Returns?
​  + Military and Rental Worksheet [Fillable version]
  + State Income Tax Guide
  + Depreciation Worksheet Military Certification Only!
​  + Due Diligence Checklist for 2016 only
  + Combat Injured Veteran Refund Instructions 2016 and prior
  + Modified 1040-X to Claim Standard Refund for Veteran Severance
SPECIAL TAX SERVICES (STS) & REFERRAL
 + About STS and STS Referrals
 + STS List of Covered Services
 + STS Online Referral Form Site Managers & Staff Only!
 + You Have Been Referred to STS [client handout]: [EN] [SP] 
FOREIGN STUDENT/SCHOLAR (FSS) & REFERRAL
(FORM 1042-S or F J M Q VISA)
 + Form 1040 vs 1040NR Screening Tool (and tips for international income)
 + FSS Online Referral Form Site Managers & Staff Only!
 + Foreign Student and Scholars Program Flyer
SPECIAL SITUATIONS/POLICIES
  + Policy: Confirming Identity for Release of Taxpayer Information
  + Haven't Received W-2 or 1099? [bilingual client handout]​
IDENTITY THEFT & IP PINS
  + About Identity Theft & IP PINs
  + Lost or Missing IP PINs
TRANSCRIPTS
  + About IRS Transcripts
  + Policy & Preparation: Using IRS Transcripts
  + List of Business EINs for Masked Transcripts
​  + Attaching Transcripts to a Paper Return for Mailing
  + How Can I Order a Transcript? [client handout] [ENG] [SP]
  + Guide to Ordering a Transcript By Mail [handout w/screenshots] [SP]
WORKING WITH DEAF & HARD OF HEARING CLIENTS
​  + Year-Round 2021: ASL interpretation request
  + Appointments Plus online scheduling [client link]
  + Tips for Working with Deaf Clients and ASL Interpreters
  + Appointments for Deaf/Hard of Hearing Clients [flyer]
  + Travis County Services for the Deaf and Hard of Hearing [flyer]
  + FC ASL Tax Services: What to Know & Expect [2019 client video]

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 Qualified Widow/Widower Filing Status
  + Implications of SS/Disability Payments on Filing Status & Dependency
  + Form 8958 Exceptions to Community Property Allocation
MARRIED FILING SEPARATELY (MFS)
  + Policy & Background: Married Filing Separately (MFS)
  + Preparing MFS Returns in TaxSlayer
  + Finalizing MFS Paper Returns for the Client
​  + Amending to Revise Filing Status: MFJ/MFS
  + When Can an MFS Filer Claim a Spouse's Exemption [2017 and prior]
DEPENDENTS & QUALIFYING RELATIVES
  + Tips for Determining Whether a Dependent is a Dependent (Pub 4012)
  + 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? updated for 2022
  + 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
  + Tax Credit Eligibility & ITIN Filers
  + Restricting CTC/COD in a Tax Return When Ineligible
  + When an ITIN Holder Gets an SSN
  + ITIN FAQ
  + Instructions: ITIN Applicant Requesting Extension/Making Est Payment
  + ITIN Application/Renewal Referral Form Site Managers & Staff Only!
  + Working With Undocumented Clients [2020 video; 2m25s]
​  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
  + 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 [bilingual form]
  STANDARD VS. ITEMIZED DEDUCTION
​  + Quick Calculation Tool: Should the Taxpayer Itemize? [2021] [2020] [2019] [2018] [2017]
  + A Note About Deducting Mortgage Insurance Premiums [2018-2020]

INCOME

FORM W-2 
 + Policy & Preparation: Form W-2
 + Entering W-2 Data from a Transcript or Paystub
 + Redacted SSN on an ITIN Holder's W-2 - What Can We Do?
 + Understanding W-2 Box 12 Codes
 + Entering Unreported Tip Income
FORM 1099-R​
 + About Form 1099-R: Scope, Codes & Distribution Exceptions
 + Using the Simplified Method to Determine Taxable Amount
 + Rollovers
 + Treating Disability as Earned Income
 + Early Distributions & the CARES Act (Form 8915-E) 2020 only
 + Annuity/Pension Exclusion Calculator [a calculator for tax nerds]
SOCIAL SECURITY
​  + About Social Security: Types & Taxation
  + About Lump-Sum Payments
  + Determining the Taxable Portion of SS Benefits [calculator]
  + Implications of SS/Disability Payments on Filing Status & Dependency
HEALTH SAVINGS ACCOUNTS (HSAs)
  + About Health Savings Accounts (HSAs)
  + Reporting HSA Data in TaxSlayer
OTHER INCOME TYPES & CIRCUMSTANCES
  + 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
​SELF-EMPLOYMENT (1099-NEC, 1099-K, CASH)
  + Is the Business TYPE in Scope for VITA? [screening tool]
  + Is the Schedule C Out of Scope for VITA?​ Any business loss is OOS!
  + Is the Business Mileage Expense in Scope for VITA?​ [online calculator]
​  + Common Schedule C business codes [or view complete list here]
  + Understanding Commuter Miles
  + Standard Mileage Reimbursement Rates by Year (Use "Business")
  + Understanding How Uber/Lyft/Favor Report Income
  + List of Business EINs for Masked Transcripts
  + Policy & Preparation: Taxpayer Received 1099-MISC Not 1099-NEC
  + When Both Spouses Share a Business
  + GENERAL SE Worksheet [ENG] [SP]  New!
  + RIDESHARE/DELIVERY SE Worksheet [ENG] [SP] New!
  + MUSICIAN/ARTIST/WRITER/PERF SE Worksheet [ENG] [SP] New!
  + Self-Employment Tax Deferral [video; 6m54s] 2020 returns only 
 ​ + Clients with Self Employment [2021 video; 8m14s]
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
  + About the Retirement Savings Contribution Credit
  + About Residential Energy Credits & Form 5695
  + IRS Tax Exempt Organization Search Tool
  + COVID Sick & Family Leave Credit for the Self-Employed 2020 only
  + COVID Sick/Family Leave for Self-Employed Credit-2020 [video; 5m2s]
REBATE RECOVERY CREDIT (RRC - 2020 & 2021 only)
  + Economic Impact Payments (EIP) Overview (stimulus payments)
  + When is the RRC Offset for Child Support/Debt? 
  + Recovery Rebate Credit​ [2021 video; 5m2s]
CHILD TAX CREDIT & CREDIT FOR OTHER DEPENDENTS
  + About the Advance Child Tax Credit 2021 only
  + How Can Taxpayers Verify The Amount of ACTC Received? 2021 only
  + Advance CTC Repayment Protection 2021 only
​  + Adding CTC/COD to a Tax Return
  + Restricting CTC/COD in a Tax Return When Ineligible
EARNED INCOME TAX CREDIT (EITC)
  + To Claim EITC, Taxpayers Must Have Valid SSN By Tax Filing Deadline
  + Restricting EITC in a Tax Return When Ineligible
  + Using TY19 Earned Income for TY20 EITC/ACTC [2021 video; 5m5s]

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
  + 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]
  + About Qualified Tuition Programs (QTPs) and Form 1099-Q
Additional Resources
  + Education Credit Checklist for Intake/Preparation [EN] [SP] New!
  + Referring a Client to FC's College Hub for 2022
  + Pub 970, Tax Benefits for Education
  + Education Benefits [2020 video; 10m4s]

AFFORDABLE CARE ACT (Form 1095-A)

  + Understanding the Affordable Care Act and Form 1095
  + About APTCs and Reconciliation
  + Alert: APTC Repayment for 2020 Tax Returns
  + 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
  + When 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
  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)

  + Amendments: When E-file and When Paper?
  + Policy & Background: Amended Returns - Form 1040-X
  + Preparing & Printing Amendments in TaxSlayer
  + Amending to Revise Filing Status: MFJ/MFS
  + Amendment FAQ
  + Check Amended Return Status with IRS: www.irs.gov/wmar

QUALITY REVIEW & CLOSING STEPS

  QUALITY REVIEW  
  + Online Feedback Form​ 
  + Quality Review & Closing a Return: A How-To Guide
  + Quality Reviewing & Finalizing Paper Returns for ITIN Applicants
  + Printing Tax Returns: Which TaxSlayer Print Set to Use?
​  + Policy: Signing a Minor Child's Return
  + How to Conduct a Quality Review [2020 video;16m47s]
  ​+ How to Close a Return in TaxSlayer [2021 video; 8m5s]
REFUND DUE/TAX OWED
  + How to Make a Payment [bilingual handout]
  + Common Bank Routing Numbers
  + Direct Deposit Fast Facts
  + Direct Debit Fast Facts
  + US Savings Bond Fast Facts
  + US Savings Bonds Info Sheet [SP client handout]
  + About Late Filing (Penalties & Interest)
  + About Refund Offsets (When the Taxpayer Owes)
  + When a Tax Return is Filed with Incorrect Banking Info
  + Checking Refund Status with the IRS [EN] [SP]
  + When is a Tax Return Too Old to be Filed?
  + Resources for Taxpayers Who Need Tax Relief [EN] [SP]
  Tips for Encouraging Tax Time Saving:
  + Introducing Savings [2017 video; 3m9s]
  + Giving Savings Advice [2017 video; 2m10s]
  + Splitting the Refund [2017 video; 2m47s]
RETURN TYPE: EFile vs Paper
  + When Is It a Paper Return? Updated!
​  + 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 [2021 video; 8m43s]

END-OF-SEASON / EXTENSIONS

  + We Cannot Prepare Your Return [client handout] [EN] [SP] 
  + Summer Tax Program Flyer & Information coming spring 2022
  + Tax Prep Options End of Season [client handout] coming spring 2022
  + Mailing Options on April 15 coming spring 2022
​  Extensions:
  + Instructions: ITIN Applicant Requesting Extension/Making Est Payment
​  + Form 4868, Application for Extension (& mailing address) coming spring 2022
  + Instructions for Helping Clients File Extensions coming spring 2022
  + Estimating Tax Liability [calculator & scenarios] coming spring 2022

INTAKE/PREP/qR FORMS

  + Prosper Centers Greeter FAQ
  + Sign-in Sheets: North/RRPL | South (with ASL)
  + Clipboard cover sheet & documents checklist: [EN] [SP]
  + Form 13614-C Intake/Interview & Quality Review Sheet [ENG] [SP]
  + Print Form 13614-C in Other Languages (Arabic, Chinese, Russian,...) 
​  + Return Visit Slip for 2021
  + QR Sign-Up Sheet 
​  + Tax Help Signage for sites with appointments

CLIENT REFERRALS & RESOURCES

 Tax Issues:
  + Outside Referrals for Tax Issues [handout]
  + Taxpayer Advocate Service: Video | Website
​  + Low Income Taxpayer Clinics: list | online finder
  + Foreign Student and Scholars Program Flyer  
  + Round Rock United Way VITA Flyer [ENG] [SP] coming early 2022
  + AARP Foundation Tax-Aide Program Flyer coming early 2022
  + FC Prosper Center Austin Tax Help Program Web Site
  Other Issues:
​  + RAICES: legal/advocacy services for immigrants [referral info] 
  + Foundation Communities Health Coverage [flyer]
  + Foundation Communities College Hub [services and how to refer]
  + Foundation Communities Housing [flyer]
​  + Foundation Communities ESL Classes [flyers]

IRS PUBLICATIONS & RESOURCES

  + 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 4491, VITA/TCE Training Guide
​  + Pub 4299, Privacy, Confidentiality, and Civil Rights
​  + Pub 4053, Your Civil Rights Are Protected
  + Pub 4836, VITA/TCE Free Tax Programs
  + 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
​  ​VITA Plans & Documentation
  + FC Virtual Plan for Tax Season 2021 
  + FC Security Plan: DO | NO | SO | SE | LW | RR | AA
  + Reporting Data Breaches

VIRTUAL RESOURCES

DROP-OFF VOLUNTEERS 
  + Hub Login
​  + Preparing For Your First Drop-Off Volunteer Shift
  + Drop-Off Hub Ticket How-To: A Quick Guide
  + Hub Ticket Name Modifiers - What's In That Return?
  + How to Print an Education Worksheet to PDF [2020 video; 1m54s]
INTAKE/DROP-OFF ADMIN 
  + Intake Checklist: Drop-Off - STS - FSS coming early 2022
  + Drop-Off/STS/FSS Consent Form: North | South
​  + Hub Login
  + Create a New Ticket in the Hub
  + ScanSnap Scanning Instructions
  + Guide to Hub Ticket Naming Modifiers
  + Hub Status/Stage Definition