Tax Season Resources

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! Last update 8/30
+ 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
+ Voter Registration Information (2023-01) added 11/21/22
+ Practice Lab Updates (2023-02) added 12/6/22
+ EITC Updates (2023-3) added 1/26/23
+ Publication 4011 Update - page 7 (2023-04) added 2/23/2023
+ State Payment Tax Guidance (2023-05) added 3/13/2023
+ QSRA 2023-01 Quality Reviews

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 TS [video]

VOLUNTEER RESOURCES

+ Feedback for Preparers/Client Liaisons fillable form to complete & print!
+ First Day Checklist for Volunteers
+ Better Impact Online Time Clock
+ 2024 Tax Program Staff Roster & Contact Info
+ 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?
+ 2023 Tax Season Sites & Hours
+ 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]
+ Business Mileage Chart & Reimbursement Rate Summary
+ 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
+ FC Tax Program for Deaf/Hard of Hearing Clients [2023 flyer]
+ 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

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
DROP-OFF INTAKE
+ Virtual Intake URL
+ Drop-Off Intake Quick Guide
+ Drop-Off Consent Form: NO | SO
+ Addt'l Questions for 2021 Returns [fillable EN] [SP]
+ Addit'l Questions for 2020 Returns [bilingual - fillable]
+ Document Order for Scanning
+ How to Create a Ticket in the Hub
+ ScanSnap Scanning Instructions
+ 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 ADMIN
+ Drop-Off Return Pick-Up: The Quick 5
+ How to Client-Review & Close Drop-Off Tax Returns
+ Hub Status/Stage Definition

INCOME, cont'd.

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]
+ Business Mileage Chart & Reimbursement Rate Summary
+ 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 SE Worksheet [fillable]
+ RIDESHARE/DELIVERY SE Worksheet [fillable]
+ MUSICIAN/ARTIST/WRITER/PERF SE Worksheet [fillable]
+ 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 can be efiled!
+ About the Retirement Savings Contribution Credit
+ About Solar/Energy Efficient Residential Energy Credits & Form 5695
+ About Crowdfunded Donations, Income & Taxation
+ 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 TY22 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]
+ About Qualified Tuition Programs (QTPs) and Form 1099-Q
+ Overview of Calculating Education Credits [2022 video; 7m39s]
+ How-To for Education Worksheet Data Entry [2022 video; 10m12s]
+ Understanding the Impact of Education Worksheet Data on the Tax Return [2022 video; 6m38s]
Additional Resources
+ Education Credit Checklist for Intake/Preparation [EN] [SP] [fillable EN]
+ Referring a Client to FC's College Hub 2023
+ 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 (2022)
+ 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 for TY21 & TY22
+ 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 [2022 video;16m07s]
+ How to Close a Return in TaxSlayer [2022 video; 7m38s]
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]
+ 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
+ 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 [2021 video; 8m43s]

END-OF-SEASON / EXTENSIONS

+ We Cannot Prepare Your Return [EN] [SP] client handout
+ Outside Tax Preparation Resources
+ 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" Self-Employed 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
+ Outside Referrals for Tax Issues (Texas Rio Grande Legal Aid, TAS)
+ Taxpayer Advocate Service: Video | Website
+ Low Income Taxpayer Clinics: list | online finder
+ AARP Foundation Tax-Aide Program Flyer
+ 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
+ IRS Doc 11734, Transaction Codes Pocket Guide (for transcripts)
+ The Taxpayer Roadmap: An Illustration of the Modern US Tax System