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!
+ Tax Law Changes from the One Big Beautiful Bill Act of July 2025​
+ IRS Pub 4491 Important Changes for 2025
+ IRS Pub 4491-X Updates to VITA/TCE Volunteer Training Materials  
VITA/TCE VOLUNTEER TAX ALERTS 
+ VTA-2026-01 and VTA-2026-02 - 6744 Test Errors

TAXSLAYER RESOURCES

+ TaxSlayer Pro Login
​+ Logging in to TaxSlayer for the first time 
+ Finding My Volunteer ID for TaxSlayer 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

+ 2026 Tax Site Locations & Hours
+ 2026 Tax Help "Staff by Site" List coming January 2026 
​+ 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
+ Spanish-English Tax Terms Glossary ​
+ CTC Resources Scavenger Hunt see Site Manager for answers
+ 4012 Scavenger Hunt see Site Manager for answers
+ Tax Crossword Puzzle see Site Manager for answers
+ Tables Ready Guide for Volunteers 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 Updated!
+ Using Prior Year TaxSlayer Returns to Verify SSNs/ITINs
+ Verify Taxpayer Full SSN from their SSA Account New!
+ Income Eligibility & Exceptions
+ Income Eligibility [video] 
+ Residency & ID Requirements [video]
+ Policy: Confirming Identity for Release of Taxpayer Information
+ Taxpayer name incorrect/mismatch on documents Coming soon
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 (MFJ) for Intake, Review, & 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) (1042-S; F or J VISA)
+ Foreign Student & Scholar Questionnaire - complete for every ticket!
+ Form 1040 vs 1040NR Screening Tool
+ Foreign Student/Scholar Program Flyer - with self-prep information 
​IDENTITY THEFT & IP PINS
+ Retrieve your IP PIN online Updated!
+ 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
 + Premium Tax Credits for Married Filing Separate (MFS) Returns
​ + 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 Dependency
 + Policy & Preparation: Deceased Dependent
 + Adding CTC/ODC to a Tax Return / Restricting 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
 + Adding CTC/ODC to a Tax Return / Restricting When Ineligible
 + When an ITIN Holder Gets an SSN - Impact to Tax Preparation New!
 + When an ITIN Holder Gets an SSN (template cover letter) updated
 + Instructions for an ITIN Applicant Making a Tax Payment  
 + ITIN FAQ (internal use only)  | ITIN FAQ in Spanish for clients New!
 + 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
​    Client handout: Taxpayers with Nonresident Alien Spouses (Spanish)
 + Understanding "Total & Permanent Disability"
 + Guidance: DACA Recipients With SSN No Longer Valid for Employment
 + Declaration of Residency: NRA Spouse as Resident
 + Bankruptcy is out of scope for VITA New!
STANDARD VS. ITEMIZED DEDUCTION
​ + Quick Calculation Tool: Should the Taxpayer Itemize? [2025] [2024] [2023] [2022] [2021] [2020] [2019] [2018] [2017]
 + Deducting Mortgage Insurance Premiums

INCOME

FORM W-2 
+ Policy & Preparation: Form W-2
+ Entering W-2 Data from a Redacted 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
+ Understanding W-2 Box 14 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 (e.g. SSDI, SSI)
+ About Lump-Sum Payments
+ Determining the Taxable Portion of SS Benefits
+ 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 Unemployment Without Form 1099-G
+ Treating Qualified Medicaid Waiver Payments as Earned Income
+ Misclassified Employees Screening Tool [bilingual]
+ Household Employees Without Form W-2
+ Taxability of settlements New
+ Workers compensation is generally not taxable. Read more here.
+ Reporting Capital Gains With Basis Not Reported to the IRS (1099-B)
+ Employee Stock Purchase Plan (ESPP) and 1099-B New
+ Stock Option Sales (ISOs) and 1099-B New
+ Equity Award or Restricted Stock Unit (RSU) and 1099-B New

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
+ 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

SELF-EMPLOYMENT & SCHEDULE C

BUSINESS TYPES & SCOPE
+ Is the Business TYPE in Scope for VITA? [screening tool]
+ Is the Schedule C Out of Scope for VITA?​ Any business loss is OOS!
+ Car Rental/Lease for Rideshare Income: In Scope? new
+ Inventory & Self-Employed Taxpayers 
+ Is the Business Mileage Expense in Scope for VITA?​ [online calculator]
BUSINESS EXPENSES & DEDUCTIONS
+ Deducting Vehicle Loan Interest new
+ Deducting Health Insurance Premiums when Self-Employed
+ GENERAL Self-Employment Worksheet [Spanish] [fillable EN | SP]
+ RIDESHARE/DELIVERY Self-Employment [Spanish][fillable EN | SP]
+ MUSICIAN/ARTIST/WRITER Self-Employment [Spanish] [fill EN | SP]
TAX PREPARER RESOURCES
+ When a Taxpayer Received Multiple 1099-NECs coming soon
+ 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
​+ Clients with Self Employment [video]
RESOURCES FOR SELF-EMPLOYED 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

ADJUSTMENTS

+ Deducting Loan Interest Paid on a Personal Vehicle

CREDITS

 GENERAL
+ Provider Info Needed to Claim Child & Dependent Care Credit new!
+ Overview of the Child and Dependent Care Credit
+ 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
+ Economic Impact Payment (EIP) / Stimulus / RRC 2021 & 2022 only
+ 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: CTC​ Eligibility TY24 vs TY25 new!
+ Adding CTC/ODC to a Tax Return / Restricting When Ineligible
+ Advance Child Tax Credit Info & Troubleshooting 2021 only 
+ Tax Credit Eligibility Comparison TY21 vs TY22 for 2022 returns 
​ EARNED INCOME TAX CREDIT (EITC)
+ Summary of TY25 EITC Eligibility 
+ 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 2021 only
+ 18yr Former Foster Care/Homeless Youth & EITC Eligibility 2021 only
+ Using TY19 Earned Income for TY20 & TY21 EITC/ACTC ​2021 video

EDUCATION CREDITS (Form 1098-T)

+ Education Worksheet
+ 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
+ Education Worksheet Scenario 1 (1098-T) [video]
+ Education Worksheet Scenario 2 (1098-T & Account Statement) [video]
+ Education Credit Intake Checklist [fillable]
+ Pub 970, Tax Benefits for Education

AFFORDABLE CARE ACT (Form 1095-A)

+ Introduction to the Affordable Care Act (ACA)
+ Understanding APTC Reconciliation & Your Tax Return client handout
+ Get Form 1095-A: Online at healthcare.gov | By phone: [ENG] [SP]
+ Reporting Form 1095-A in TaxSlayer
+ When a Taxpayer Has Multiple Form 1095-As Updated
+ How to Get a Voided Form 1095-A (Reporting Fraud) new!
+ Chart of APTC Repayment Caps (TY24)
+ 2024 List of Marketplace Health Insurance Carriers
+ Taxpayer Has Filed But Needs to Reconcile APTCs (Form 8962)
+ Premium Tax Credits for Married Filing Separate (MFS) Returns
+ Policy: Preparing a Return to Reconcile APTCs for a Dependent Parent
+ Medicare help: 512-916-6062 | https://www.capcog.org/divisions/area-agency-on-aging/
For tax years prior to 2021 only: 
+ No APTC Reconciliation/Repayment TY20 only
+ Guide for Preparing Returns Prior to 2020

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 - for historical info only
 + US Savings Bonds Info Sheet [SP client handout]- for historical info only
 + Tax Time Savings Program: HEB Gift Cards
 + How to Make a Payment bilingual handout
+ How to make a payment (bank account): English | Spanish​ 
+ How to make a payment (credit/debit card): English | Spanish
+ Instructions for Checking IRS Refund Status: English | Spanish
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
+ Yearround 2026 Flyer coming May 2026
+ Mailing Tax Returns & Extensions via USPS coming April 2026
​Extensions:
+ Understanding Extensions and Form 4868 coming MArch 2026
+ Form 4868 with Mailing Address coming March 2026
+ Instructions: ITIN Applicant Requesting Extension/Making Est Payment
​+ Instructions for Helping Clients File Extensions ​coming March 2026

INTAKE/PREP/QR FORMS & DOCS

+ TX Voter Registration Application ENG | SP | County Mailing Addresses
+ Voter Registration Assistance Count (Google Form)
​+ Get Ready self-employment worksheet 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 | Guide
+ Demographic Return Questions List (bilingual) | ACC
+ 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: Summer/Yearround 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 ​| Basic Computer Course

IRS PUBLICATIONS & RESOURCES

+ IRS Site Review Help Sheet | Site Review Checklist | Return Review
+ Document Upload Tool For responding to IRS notices | Additional tool
+ 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
+ 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