Client Not a U.S. Citizen?
If client indicates they are not a U.S. Citizen, you need to determine if they can file with VITA. Click on image for steps to take. See PUB 4012 L1 & L2 The ONLY 1040-NRs we can do with VITA are for International Students and Teachers on specific VISA types, and the Preparer and Quality Reviewer Must have Foreign Student Certification |
Dependents Who can be claimed as a dependent? What are the rules?
Well, it can depend on several things like: the person's age, relationship to taxpayer, where the person lives, their income, whether in school, what a divorce decree says... To Learn about who can be a Qualifying Child & Qualifying Relative for tax purposes and possible credits click image. See PUB 4012 Section C I list dependents before filing status since you need to know if they have qualifying dependents in order to determine if they can be Head of Household or Qualifying Widow/widower. |
Filing Status
Choosing the correct & most advantageous filing status. While you may think that this is a white and black thing, just like everything else, there are exceptions to rules. Unfortunately, making a mistake in selecting the correct filing status can result in a variety of problems. To Learn about the Different Filing Statuses click on image. See PUB 4012 pages B 8-11 |
Standard Deductions Tax Year 2022
What does it mean? What are the TY2022 values? How does it affect the return? See PUB 4012 Section F |
Income
Learn about the various types of earned and unearned income and how to enter them in Taxslayer.**Some examples provided This is a big section--a lot of information to cover See Pub 4012 Section D |
You can contact me at maryvitataxes@gmail.com
|
Please note: I, Mary Meador, AM NOT a certified accountant or tax law expert. I volunteer with VITA providing free tax preparation for individuals and families whose income is less than $66,000 a year. We deal with simple returns at our sites. I cannot guarantee the accuracy of all the information on this site as tax laws change and I may not have a clear understanding of complicated issues. I am trying to provide basic tax preparation information for our volunteers to get started--remember Publication 4012 is your go-to resource for questions, as well as irs.gov and Publication 17.
|