TAX SEASON RESOURCES

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 updates! Last update 8/25.
 + 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  
 + American Rescue Plan Act Notes [updated 3/23]
VITA/TCE VOLUNTEER TAX ALERTS
 + Voter Registration Information (2023-01) [added 11/21/22)

VITA/TCE QUALITY SITE REQUIREMENT ALERTS

TAXSLAYER RESOURCES

 + TaxSlayer Pro Login
 + 2023 Tax Slayer Sites and Login Information
​ + Getting Started with TSP and Multi-Factor Authentication
 + Finding My Volunteer ID for TSP Log-In [2021 video; 1m27s]  
 + TaxSlayer Login FAQ
 + How to Restore a Tax Return to "In Progress" Status in TaxSlayer
 + How to Create & View TaxSlayer Notes
 + TaxSlayer Pro Online Enhancements for 2021
​ + For Tax Preparers: How to Close a Return in TS [2023 video; 3m35s]
​ + For Quality Reviewers: How to Close a Return in TS [2022 video 7m38s]

VOLUNTEER RESOURCES

 + Feedback for Preparers/Client Liaisons​ fillable form to complete & print!
 + First Day Checklist for Volunteers
​ + Volunteer Health Screening
 + 2023 Tax Season Sites & Hours
​ + How to Log My Hours in My MyVolunteerPage Account
​ + Reporting Data Breaches
​ + Downtime Projects for Volunteers
​ + YouTube Prosper Tax Help Video Playlist
​ + Guidelines-Volunteers Preparing Their Own Returns New

​INTAKE RESOURCES

 + What Will We Prepare When? (Timeline for Return Preparation TY22)
 + Language Translation Line see your Site Manager
​ + The Intake Interview [2019 video; 22m19s] This video is a great guide to the intake interview overall. However, please note that 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 [2023 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 [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]
 + Preparing Joint Returns for Married Couples [2020 video; 3m1s]
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 Expense Chart & Reimbursement Rate
 + Calculating the Taxable Portion of Social Security Income [intake tool]
 + About Virtual (Crypto) Currency and Scope
 + About Clergy, Clerical Income & VITA Scope new!
 + About Day-Trading as Self-Employment and VITA Scope new!
 + 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 [EN] [SP]  client handout
 + Outside Tax Preparation Resources bilingual client handout 
DROP-OFF PROGRAM  +STATE +MIL +INT +RENTAL
 + Which Returns Are Drop-Off Returns?
 + Hub Ticket Naming and Modifiers
 + When is International Certification Required?
​ + Military and Rental Worksheet [fillable]
 + 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
SPECIAL TAX SERVICES (STS) & REFERRAL
 + About STS and STS Referrals
 + STS List of Covered Services
 + Hub Ticket Naming and Modifiers
 + STS Online Referral Form *Internal STS Use Only!*
 + You Have Been Referred to STS [client handout]: [ENG] [SP] 
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!
 + Hub Ticket Naming and Modifiers
 + FSS Online Referral Form Site Managers & Staff Only!
 + Foreign Student and Scholars Program Flyer
 + Pub 4011 Correction
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
 + Appointments Plus online scheduling [client link]
 + 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

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
 + Form 8958 Exceptions to Community Property Allocation
MARRIED FILING SEPARATELY (MFS)
 + Policy & Background: Married Filing Separately (MFS)
 + MFS Filers and EITC Eligibility ONLY for TY21
 + 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
 + 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)
 + Tables for Determining Dependency (IRS 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?
 + 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
 + 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 [2018-2021]

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 & 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) 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 - Box 12 Code W)
 + About Health Savings Accounts (HSAs)
 + Reporting HSA Data in TaxSlayer
OTHER INCOME TYPES & CIRCUMSTANCES
 + About Crowdfunded Donations, Income & Taxation new!
​ + About Clergy, Clerical Income & VITA Scope new! 
​ + 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

INCOME, cont'd.

​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!
 + Inventory & Self-Employed Taxpayers New!
 + 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 & Prep: Taxpayer Received 1099-MISC Not 1099-NEC Updated!
 + When Both Spouses Share a Business
 + GENERAL SE Worksheet updated for 2023
 + RIDESHARE/DELIVERY SE Worksheet updated for 2023
 + MUSICIAN/ARTIST/WRITER/PERF SE Worksheet updated for 2023
 + 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 ONLY
 + Self-Employed COVID Sick/Family Leave Credit 20/21 ONLY [video]
CHILD TAX CREDIT & CREDIT FOR OTHER DEPENDENTS
 + 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 handout - bilingual
 + Instructions for Form 3911: EIP3/ACTC Trace handout-bilingual
 + 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)
 + 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 for TY21 only
 + 18yo Former Foster Care/Homeless Youth & EITC Eligibility for 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 handout - bilingual
 + Instructions for Form 3911: EIP/ACTC Trace handout-bilingual

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
 + 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]
 + Referring a Client to FC's College Hub for 2022
 + 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 for 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)

 + Amendments: When E-file and When Paper?
 + Policy & Background: Amended Returns - Form 1040-X
 + Preparing & Printing Amendments in TaxSlayer
 + Amending to Revise Filing Status
​ + E-Filing TY21 Amendments in TaxSlayer New!
 + Amendment FAQ
 + 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
 + 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]
 + Tax Time Savings Program: HEB Gift Cards
 + 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 IRS [EN] [SP] now for 2019, 2020, 2021!
 + 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?? new!
 + What Must Be a Paper Return? updated for TY22
 + When is a Tax Return Too Old to be Filed?
​ + 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]
 + Outside Tax Preparation Resources [bilingual client handout] 
 + Summer Tax Program Flyer & Information coming spring 2023
 + End of Season Tax Prep Options for Clients [client handout- ENG SP]
 + Mailing Options on Tax Day, April 18 coming spring 2023
​Extensions: coming spring 2023
 + Understanding Extensions and Form 4868
​ + Fillable Form 4868 with Mailing Addresses
​ + Instructions: ITIN Applicant Requesting Extension/Making Est Payment
​ + Mailing Addresses for Form 4868, Application for Extension
 + Instructions for Helping Clients File Extensions

INTAKE/PREP/QR FORMS

 + Voter Registration Assistance Count (Google Form)
 + "Get Ready" Self-Employed Assistance Count (Google Form)
 + 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 | YR 2022
 +​ 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 2022 | Guide
 + Demographic Return Questions List (bilingual)
 + QR Sign-Up Sheet

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 
 + Williamson County Free Tax Prep Flyer [AARP, United Way, FC] 
 + Round Rock United Way VITA Web Site 
 + AARP Foundation Tax-Aide Program Flyer
 + FC Prosper Tax Help Program 2022 Flyer [bilingual]
 + FC Prosper Center Austin Tax Help Program Web Site | Spanish Site
 + How to verify identity for IRS via ID.me account
Other Issues:
​ + RAICES: legal/advocacy services for immigrants ​[referral info] 
 + Foundation Communities Financial Coaching [flyer]
 + Foundation Communities Health Coverage [flyer]
 + Foundation Communities Education Pathways Programs Overview
 + Foundation Communities College Hub [services and how to refer]
 + Foundation Communities Housing [flyer]
​ + Foundation Communities ESL Classes [flyer]
 + Foundation Communities Career Project: Information Page | Flyer

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
​ + 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

VIRTUAL PROGRAM RESOURCES

DROP-OFF VOLUNTEERS 
 + Drop-Off Volunteer Feedback Form
 + Hub Login
 + Hub Status/Stage Definition 
 + Drop-Off Hub Ticket Statuses: A Quick Guide for Volunteers
 + 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 new! 
 + Drop-Off Consent Form: NO | SO | FSS
​ + Hub Login
 + How to Create a Ticket in the Hub
​ + Drop-Off Return Pick-Up: The Quick 4
 + How to Client-Review & Close Drop-Off Tax Returns
 + ScanSnap Scanning Instructions
 + Guide to Hub Ticket Naming and Modifiers
 + Hub Status/Stage Definition