1. Topics for Experienced Counselors
2/12/2018
Topics for Experienced Counselors
Districts may wish to add or delete items from this list
NJ TAX TY2015 v1.0 1

2. Topics for Experienced Counselors
2/12/2018
Topics for Experienced Counselors
Refer taxpayers with the following situations to an experienced counselor:
Amended returns *
Amended return for current year can be done under Amended Return section; amended return for prior year must be done using that year’s software
If original return is not in TaxSlayer, must first create return by using printed copy of original return
Amended returns cannot be e-filed
Direct Deposit/Debit is not available for amended returns
Married same sex couples may file amended returns choosing to be treated as married for 1 or more prior tax years under statute of limitations *
Refer to Pub 4012 Page M-1
Certain tax situations are infrequent & complex to handle. Please refer these to an experienced tax volunteer
* TaxPrep4Free.org Special Topics document available
NJ TAX TY2015 v1.0 2

3. Topics for Experienced Counselors
2/12/2018
Topics for Experienced Counselors
(cont’d)
Refer taxpayers with the following situations to an experienced counselor:
Prior year returns *
TaxSlayer provides software for 3 years prior to current tax year; can be accessed from Main Menu (not in Practice Lab)
Amended returns for prior 2 years can be e-filed; older must be mailed
Direct Deposit/Debit is not available for prior year returns
Refer to Pub 4012 Page M-3
Domestic Partnership for NJ return
Sale of main home *
* TaxPrep4Free.org Special Topics document available
NJ TAX TY2015 v1.0 3

4. Topics for Experienced Counselors
2/12/2018
Topics for Experienced Counselors
(cont’d)
Refer taxpayers with the following situations to an experienced counselor:
Tip income *
Non-deductible portion of IRA (Form 8606) *
Qualified tuition program distributions (Taxable portion, 529 plans only)
Repayment of homebuyers credit (after disposition of home) – Form 5405 *
Lump sum Social Security payments *
* TaxPrep4Free.org Special Topics document available
NJ TAX TY2015 v1.0 4

5. Topics for Experienced Counselors
2/12/2018
Topics for Experienced Counselors
(cont’d)
Refer taxpayers with the following situations to an experienced counselor:
NY nonresident income tax return for wages only *
NJ resident with PA withholding *
NJ resident with Philadelphia wage tax *
Partially taxable property tax recoveries to be netted on Schedule A
* TaxPrep4Free.org Special Topics document available
NJ TAX TY2015 v1.0 5

6. Topics for Experienced Counselors
(cont’d)
Refer taxpayers with the following situations to an experienced counselor:
Rent or royalty on 1099-MISC *
Screening for potential casualty loss *
Health Savings Account (HSA) * - separate certification
* TaxPrep4Free.org Special Topics document available
NJ TAX TY2015 v1.0 6