Tax Season Resources

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 program updates!
+ TaxSlayer Pro Blog Check here when having software issues!
+ Changes for 2020 from Publication 4491
+ Pub 4491X
+ V ideos 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
+ How to Restore a Tax Return to "In Progress" Status in TaxSlayer
+ 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 [2022 video; 3m42s]
+ For Quality Reviewers: How to Close a Return in TS [2022 video 7m38s]

VOLUNTEER RESOURCES

+ Online Feedback Form for preparer/client liaison feedback
[South] [North] [Drop-Off] [Other Sites] select your tax program site
+ 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]
+ 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 New!
+ 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?
+ When is International Certification Required?
+ Military and Rental Worksheet [fillable]
+ 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 When in doubt, refer to FSS!
+ 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
+ FC Tax Program for Deaf/Hard of Hearing Clients [2022 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
+ 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 & 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)
+ 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

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 & 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 & 2021
+ COVID Sick/Family Leave for Self-Employed Credit-20/21 [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 & TY21 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 (2021)
+ 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?
+ 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]
+ 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]
+ 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!
+ 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]
+ 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, App 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 [flyer]

IRS PUBLICATIONS & RESOURCES

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