Tax Season Resources - Volunteer Resources

TAX SEASON RESOURCES

For updates/corrections/additions, email [email protected] 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 2024
+ IRS Pub 4491-X Updates to VITA/TCE Volunteer Training Materials
VITA/TCE VOLUNTEER TAX ALERTS
+ VTA-2025-01

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

+ 2025 Tax Site Locations & Hours
+ 2025 Tax Help "Staff by Site" List coming January 2025
+ 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
+ Tax Terms Spanish Glossary new!
+ Guidelines-Volunteers Preparing Their Own Returns
+ CTC Resources Scavenger Hunt see Site Manager for answers
+ Tax Crossword Puzzle see Site Manager for answers
+ Tables Ready Guide for Volunteers new!
+ Spanish-English Tax Terms Glossary new!
+ 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
+ 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
+ Retrieve your IP PIN online New!
+ 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
+ How to Fill Out the IRS 4506-T?
+ 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 updated
+ 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? [2023] [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 | WB | SE | RR | ACC | DO
+ 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
+ Car Rental for Rideshare Income: In Scope? new
+ 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 Worksheet updated! [old version]
+ 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
+ When An Account Summary Entry Is Listed as Both Credit & Charge
+ 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
+ Form 1099-Q & Education Expenses: Scope & Preparation
+ 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 Intake Checklist [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]
+ Client 1095-A Request Form
+ 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
+ 2023 List of Marketplace Health Insurance Carriers
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)

+ Intake Checklist for Amendments [fillable version] New!
+ 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
+ TaxSlayer article about e-filing a superseding return

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 website client handout
+ Mailing Options on Tax Day, April 15
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
+ Pre-Flyer for Summer 2024 Season ("Yearround")

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
+ Tax Site Printers & Cartridge Guide New!

CLIENT REFERRALS & RESOURCES

+ How to Create an IRS ID.me Account: English | Spanish
+ How to print via Bluetooth from your phone or laptop
+ Texas Rio Grande Legal Aid: English flyer | Spanish flyer
+ Summary of resources for taxpayers who need tax relief
+ How to contact Taxpayer Advocate Service
+ Taxpayer Advocate Service: Video | Website
+ Low Income Taxpayer Clinics: list | online finder
+ RAICES: legal/advocacy services for immigrants
+ AARP: Tax sites in Austin | Tax sites in Williamson County
+ FC Tax Help Program Website | Spanish Website Schedule appointment
+ How to schedule a Tax Help appointment New!
+ FC Flyers: Tax Season Flyer (B&W) | FC One-Pager
Financial Coaching | Get Ready Appt. | Health Coverage | Education
Pathways | College Hub | Housing | ESL Classes | CAREER Project
Info Page + Flyer

IRS PUBLICATIONS & RESOURCES

+ IRS Site Review Help Sheet | Site Review Checklist | Return Review
+ 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