1. 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)

2. 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

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

4. 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

5. 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

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

7. 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

8. 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

9. 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

10. Verify Taxpayer Identity
Valid taxpayer identification numbers
Social Security number (SSN)
Individual taxpayer identification number (ITIN)
Adoption taxpayer identification number (ATIN)
NTTC Training – TY2016
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11. Taxpayer Identification Number
Best – Social Security card or ITIN letter
Alternatives
Other documents issued by Social Security Administration such as SSA 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

12. 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
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13. 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

14. 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
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15. 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

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

17. 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

18. 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

19. 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

20. 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

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