Filing Basics Pub 4012 – Tab A Pub 4491 – Lesson 4 #3 - boxed just the dates of birth (was previously boxing job titles, which are not on the photo id) #12 - added parenthetical about W-7 required #14 - open issue #15 - removed "copy of" in first sub-bullet (they should keep all the records)

Need to Know… Age Intake Sheet Confirm date of birth Gross Income (including Social Security benefits that are taxable) Pub 4012, Tab A Filing Status Pub 4012, Tab B NTTC Training – TY2016

Intake & Interview Sheet Confirm with picture ID NTTC Training – TY2016

Who Must/Should File U.S. citizens Residents of the United States Pub 4012, Tab A charts A – D identify persons required to file tax returns and those who should file Must file – A-1, 2 and 3; Should file-A-3 NTTC Training – TY2016

Chart A Footnotes Pub 4012 Tab A If born before January 2, 1952, considered 65 for 2016 Gross income is all income not exempt from tax – may include Social Security Married Filing Separately (MFS) or not living with spouse at end of year with gross income of $4,050 or more must file NTTC Training – TY2016

Are You or Could You Be a Dependent? Intake Sheet Part I, Q. 10 NTTC Training – TY2016

Dependents Who Must File Pub 4012 Tab A Single or married? 65 or older? Blind? Income – earned and unearned? The income threshold for dependents may be much less Review 4012 chart B at pg. A-2 with participants NTTC Training – TY2016

Must File Owe additional taxes (full list in Chart C) Pub 4012 Tab A, Chart C Owe additional taxes (full list in Chart C) Form 5329 – IRAs Unreported tips – Social Security/ Medicare tax First time home buyer credit repayment Received advance premium tax credits (Form 1095-A) $400 or more net self-employment income Note some church employees are subject to special tax rules and are out of scope NTTC Training – TY2016

Who Should File Pub 4012 Tab A, Chart D Claiming refund of withheld taxes or estimated tax payments Claiming any refundable credit (credit independent of taxes owed) Earned income credit Additional child tax credit Education credits Additional premium tax credits State return required NTTC Training – TY2016

Verify Taxpayer Identity Valid taxpayer identification numbers Social Security number (SSN) Individual taxpayer identification number (ITIN) Adoption taxpayer identification number (ATIN) NTTC Training – TY2016 03Filing Status 2008x3 10

Taxpayer Identification Number Best – Social Security card or ITIN letter Alternatives Other documents issued by Social Security Administration such as SSA- 1099 or Social Security Administration letter -OR- Government-issued ID plus copy of last year’s return of a returning taxpayer Must have photo ID – Exceptions by LC in “Extreme Conditions”. Alternates for SS Verify – Income Statements (1099-SSA), Letters from SS or other SS documents. Medicare card with suffix A Many SS documents will contain only last 4 digits of SSN. Check with Local Coordinator for site policy. NTTC Training – TY2016

Individual Taxpayer Identification Number ITINs are for taxpayers who are not eligible for SSN ITINs will start to expire IRS will work with taxpayers directly (form W-7 required) Should be no impact on return preparation Starts with 9 IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN). ITINs are issued regardless of immigration status. SSNs issued to U.S. citizens and people lawfully admitted to the United States on a permanent basis. SSN with “VALID FOR WORK ONLY WITH DHS AUTHORIZATION” issued to people lawfully admitted to the United States on a temporary basis who have DHS authorization to work. SSN with “NOT VALID FOR EMPLOYMENT” issued to people from other countries: who are lawfully admitted to the United States without work authorization from DHS, but with a valid non-work reason for needing a Social Security number; or who need a number because of a federal law requiring a Social Security number to get a benefit or service. NTTC Training – TY2016 01CourseIntro 2010 12

Decedent Tax Returns Surviving spouse filing? Someone else filing? Verify survivor’s identity Someone else filing? Ask to see authorizing document (will need to attach / mail in) Verify representative’s name and identity Advise them to file Form 56 with IRS, if applicable and not yet done If representative does not have the documentation with them, they should be invited to return when they do Form 56 is available from the IRS and at IRS.gov It is to advise the IRS that the person is acting as the fiduciary for the taxpayer, or that they are not longer the fiduciary This is not required when the representative is acting under a power of attorney It is not required of a surviving spouse acting for deceased spouse NTTC Training – TY2016

Filing a Return TaxSlayer® will print 1040 only Electronic filing (e-file) only unless IRS requires a paper return Open issue: what will TS print and what will l it submit in the e-file - lsa 2016 Electronic filing site! May see other forms in print/preview (1040-EZ or 1040-A), but only full 1040 will print. XX NTTC Training – TY2016 03Filing Status 2008x3 14

Record Keeping Basic record keeping requirements Taxpayer should keep all records used to file tax return Three years from date return was filed Two years from date tax was paid See Pub 17 for additional requirements Caution – state statute may be longer than 3 years Taxpayers should keep a copy of their tax return for forever NTTC Training – TY2016

Additional Information Pub 4012, Tab P Publications and forms Frequently asked questions Taxpayer civil rights NTTC Training – TY2016

Must/Should File Quiz #1 Miranda, 17, claimed on her parents’ return W-2 shows $2,000 in wages and federal tax withheld of $155 Grandparents gave her a $3,000 CD as a gift She has no other income Must or should Miranda file? Should File: to get back her withholding CD is a gift – not counted in income (Lesson 8) NTTC Training – TY2016

Must/Should File Quiz #2 Kathy, 22, attends college full time Earned $850 babysitting (not an employee) $3,000 reported on a W-2; no tax was withheld Must or should Kathy file? Must File: had >$400 in self-employment If only W-2, would not have needed to file NTTC Training – TY2016

Notes… This lesson covers who must/should file Federal return State requirements (if applicable) may differ Federal return must be completed to prepare state return in TaxSlayer NTTC Training – TY2016

Filing Basics Quality Review Verify name with social security document Verify ID with picture identification Verify representative’s authority Any changes from prior year? NTTC Training – TY2016

Who Must/Should File Questions? Comments… NTTC Training – TY2016