About ... (click to show/hide)

This is a collection of resources I've developed to assist me and others with our volunteer work at VITA and AARP Foundation Tax-Aide. This includes where to enter guides for TaxSlayer, shortcuts to IRS publications, form instructions, and a few other resources. Most items will open in a separate tab or (768px x 1024px) window. Some items may download and you will have to open them with a separate step. Some items include tips. Mouse over or touch (cellphone) the tip icon to see a brief tip or summary. Some items listed may be OUT OF SCOPE. Check with your organization when in doubt.

Filter and Highlight
Entering a number or phrase in the Filter box, you can show only those items with that item being referenced. This also shows items that have the phrase in a tip. Entering a number or phrase in the Highlight box will highlight that word on the page.

Where To Enter
The Where to section (Tax Documents, Tax Items) includes the steps to take to the entry point, and show the 1040 line number. The Enter Myself step is omitted and menu titles may be abbreviated. Some items require you to enter where they link to. Most items are automatically carried to a specific form and/or line number. In TaxSlayer's Preview mode you can use the line number link to get to the entry point.

Layout
The layout of the boxes differs based on whether displayed on a desktop or a cellphone. In both the boxes appear in a single column. On the cellphone, the column width adjusts to the width of the device and orientation. On a desktop (or device > 640px maximum width), the column width is fixed at 360px. You may want a separate browser window for this page. If you use a separate browser window you can resize and position it to one side of the screen for quick reference. The AAA button in the top right corner only changes the font size. In most browsers, you can also resize the size of all form elements (including table width) using Control - or Control +. You may want to use both such as enlarge the display and reduce the font size.

Browser Issues
The behavior of different browsers may be different. Primary testing has been done in Chrome and I recommend Chrome. New Chrome links do not contain navigation controls but right-clicking on the page enables you to navigate forward and backward. Firefox appears to open links in a new tab and a new window. In both you have the option of right-clicking and opening in new tab or new window. More research is being done on finding a better solution.

Quick Reference
W-2 Box 12 Codes See Reference Guide in Form W-2 Instructions (html) or 4012 D-6 Quick Pick
A Uncollected social security or RRTA tax on tips
B Uncollected Medicare tax on tips (but not Additional Medicare Tax)
C Taxable cost of group-term life insurance over $50,000
D Elective deferrals under a section 401(k) cash or deferred arrangement plan (including a SIMPLE 401(k) arrangement)
E Elective deferrals under a section 403(b) salary reduction agreement
F Elective deferrals under a section 408(k)(6) salary reduction SEP
G Elective deferrals and employer contributions to a section 457(b) deferred compensation plan
H Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan
J Nontaxable sick pay
K 20% excise tax on excess golden parachute payments
L Substantiated employee business expense reimbursements 
M Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000
N Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 
P Excludable moving expense reimbursements paid directly to employee
Q Nontaxable combat pay (Military Only)
R Out of Scope
S Employee salary reduction contributions under a section 408(p) SIMPLE plan
T Out of Scope
V Income from exercise of nonstatutory stock option(s)
W Employer contributions to an employee's health savings account (HSA only)
Y Deferrals under a section 409A nonqualifieddeferred compensation plan 
Z Income under a nonqualified deferred compensation plan that fails to satisfy section 409A
AA Designated Roth contributions under a section 401(k) plan
BB Designated Roth contributions under a section 403(b) plan
DD Cost of employer-sponsored health coverage
EE Designated Roth contributions under a governmental section 457(b) plan
1099-R Box 7 Codes See Guide to Distribution Codes in Form 1099-R Instructions (html) or 4012 D-41 Quick Pick
1Early distribution, no known exception. 
2Early distribution, exception applies. 
3Disability. 
4Death. 
6Section 1035 exchange. 
7Normal distribution.
BDesignated Roth account distribution.
DCertain annuity payments from nonqualified annuities and distributions from life insurance contracts.
FCharitable gift annuity.
GDirect rollover and direct payment.
HDirect rollover of a designated Roth account distribution to a Roth IRA.
JEarly distribution from a Roth IRA.
LLoans treated as deemed distributions under section 72(p).
QQualified distribution from a Roth IRA.
SEarly distribution from a SIMPLE IRA in the first 2 years, no known exception.
TRoth IRA distribution, exception applies.
WCharges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.
-Codes 5, 8, 9, A, E, K, N, P, R & U are out of scope
Early Distribution Penalty Exception Codes See under Line 2 in Form 5329 Instructions (html) or 4012 H-2
 No.   Exception 
01 Qualified retirement plan distributions (does not apply to IRAs) received after separation from service when the separation from service occurs at age 55 (age 50 for qualified public safety employees) or later. 
02 Distributions made as part of a series of substantially equal periodic payments (SEPP). 
03 Distributions due to total and permanent disability.
04 Distributions due to death. 
05 Qualified retirement plan distributions up to the amount you paid for unreimbursed medical expenses during the year minus 10% (or 7.5%) of AGI. 
06 Qualified retirement plan distributions made to an alternate payee under a qualified domestic relations order (does not apply to IRAs). 
07 IRA distributions made to certain unemployed individuals for health insurance premiums. 
08 IRA distributions made for qualified higher education expenses. 
09 IRA distributions of a "first-time homebuyer", up to $10,000. 
10 Qualified retirement plan distributions made due to an IRS levy. 
11 Qualified distributions to reservists while serving on active duty for at least 180 days.  
12 Other (see Other in Form 5329 instructions). Also, enter this code if more than one exception applies. 
Capital Gain Codes (column f and g) See How To Complete Form 8949 in Form 8949 Instructions (html) or 4012 D-26

Codes N, Q, X, R, S, and C are out of scope.

ACA Exemptions See Exemption Table in Form 8965 Instructions (html) or 4012 H-14
Poverty Levels See Federal Poverty Lines in Publication 4012 H-21 2016 (Tax Year 2017) Poverty Lines for the 48 Contiguous States and the District of Columbia
For families/households with more than 8 persons, add $4,160 for each additional person (100% Poverty Line)
Persons in family 138% Poverty Line
1 $16,394
2 $22,108
3 $27,821
4 $33,534
5 $39,247
6 $44,960
7 $50,687
8 $56,428
 

Tax Documents

(Where to enter stuff)

Common Documents
Document TaxSlayer 1040
W-2 Income > Wages and Salaries 7
Form 1099-MISC
(Box 2 Royalties) - Oil and Gas Interests
Income > Form 1099-Misc
Link to Schedule E
17
Form 1099-MISC
(Box 3 Other Income)
Income > Form 1099-Misc 21
Form 1099-MISC
(Box 7 NonEmployee Compensation)
Income > Form 1099-Misc

Self-Employment: Link to Schedule C
Incorrectly reported wages - Form 4852 (Substitute W2) and 8919.
Sporadic or Hobby Income: - Income > Other Income > Income not reported elsewhere (Don't use 1099-MISC) OUT OF SCOPE FOR TAX-AIDE.

• If the amount in this box represents income from a business that is regular and continuous, this is SE income, report it on Schedule C or F, and complete Schedule SE.
• Individuals receive this form instead of Form W-2 because the payer did not consider them employees. If they believe they are an employee and cannot get the payer to correct this form, report the amount from box 7 along with other wages on Form 1040, line 7. You must also complete Form 8919.
• If they are not an employee but the amount in this box is not SE income (for example, it is income from a sporadic activity or a hobby), report it on Form 1040, line 2

21
Form 1099-G
(Unemployment Compensation)
Income > Unemployment Compensation 19
Form 1099-R
(Pensions, IRAs)
Income > IRA-Pension Distributions >1099-R 15,16

Form SSA-1099
(Social Security)

Income > IRA-Pension Distributions > Social Security 20
Form 1099-B
(Brokerage Statements)
Income > Capital Gains > Capital Gains
Links to Schedule D,
May contain 1099-DIV, 1099-INT
13
Form 1099-DIV
(Dividends and Distributions)

Income > Interest and Dividends > Interest or Dividend
Links to Schedule B

9
Form 1099-INT
(Interest Statement)
Income > Interest and Dividends > Interest or Dividend
Links to Schedule B
8
Form 1095-A Health Insurance >> Advanced Premium Tax Credit 46,69
Form 1098-T
(Tuition Statement)
Deductions > Credits > Education Credits
Income > Other Income > Other Compensation > Scholarships and Grants
(See Education Credits below)
7,50,66
     
 
All Documents
Document TaxSlayer 1040
CSA 1099-R, Civil Service Annuity Paid Income > IRA-Pension Distributions >1099-R 15,16
CSF 1099-R, Statement of Survivor Annuity Paid Income > IRA-Pension Distributions >1099-R 15,16
Form 1095-A Health Insurance >> Advanced Premium Tax Credit 46,69
Form 1098 (Mortgage Interest) Deductions > Itemized Deductions > Mortgage Interest
Carries to Schedule A

Form 1098 may also show Mortgage Insurance or Real Estate Property Taxes paid

40
Form 1098-E (Student Loan Interest) Deductions > Adjustments > Student Loan Interest 33
Form 1098-T
(Tuition Statement)
Deductions > Credits > Education Credits
Income > Other Income > Other Compensation > Scholarships and Grants
(See Education Credits below)
7,50,66
Form 1099-A (Abandonment of Secured Property) If taxable,
Income > Other Income > Cancellation of Debt (1099-C)

May indicate Cancellation of Debt that should be reported as Income

21
Form 1099-B
(Brokerage Statements)
Income > Capital Gains > Capital Gains
Links to Schedule D,
May contain 1099-DIV, 1099-INT
13
Form 1099-C (Cancellation of Debt) Income > Other Income > Cancellation of Debt (1099-C) 21
Form 1099-DIV
(Dividends and Distributions)

Income > Interest and Dividends > Interest or Dividend
Links to Schedule B

9
Form 1099-G
(Unemployment Compensation)
Income > Unemployment Compensation 19
Form 1099-G
(State Tax Refund)
Income > State and Local Refunds 10
Form 1099-INT
(Interest Statement)
Income > Interest and Dividends > Interest or Dividend
Links to Schedule B
8
Form 1099-K (Payment Settlement) Income > Profit or Loss from a Business (Schedule C) > Income
OR Income > Rents and Royalties
OR Income > Other Income > Income not reported elsewhere (Sporadic or Hobby Income)
*
Form 1099-LTC (Long Term Care Benefits) ?? 8853 (page 2)  
Form 1099-MISC
(Box 1 Rent)

Income > Form 1099-Misc
Link to Schedule E (Limited Scope)

17
Form 1099-MISC
(Box 2 Royalties) - Oil and Gas Interests
Income > Form 1099-Misc
Link to Schedule E
17
Form 1099-MISC
(Box 2 Royalties) - Books and Intangibles
Income > Form 1099-Misc
Link to Schedule C for active business, or Schedule E
 
Form 1099-MISC
(Box 3 Other Income)
Income > Form 1099-Misc 21
Form 1099-MISC
(Box 7 NonEmployee Compensation)
Income > Form 1099-Misc

Self-Employment: Link to Schedule C
Incorrectly reported wages - Form 4852 (Substitute W2) and 8919.
Sporadic or Hobby Income: - Income > Other Income > Income not reported elsewhere (Don't use 1099-MISC)

• If the amount in this box represents income from a business that is regular and continuous, this is SE income, report it on Schedule C or F, and complete Schedule SE.
• Individuals receive this form instead of Form W-2 because the payer did not consider them employees. If they believe they are an employee and cannot get the payer to correct this form, report the amount from box 7 along with other wages on Form 1040, line 7. You must also complete Form 8919.
• If they are not an employee but the amount in this box is not SE income (for example, it is income from a sporadic activity or a hobby), report it on Form 1040, line 2

21
Form 1099-OID (Original Issue Discount) Income > Interest and Dividends > Interest or Dividend
Links to Schedule B
8
Form 1099-Q (Qualified Education Programs) Income > Other Income > Payments ...
Any taxable amounts are out of scope
 
Form 1099-QA (ABLE Accounts) Tax-free is not entered
Any taxable amounts are out of scope
 
Form 1099-R
(Pensions, IRAs)
Income > IRA-Pension Distributions >1099-R 15,16
Form 1099-S (Real Estate Sales) Income > Capital Gains > Sale of Main Home
Links to Schedule D
13
Form 1099-SA (HSA Distributions) Deductions > Adjustments > Health Savings Account
OR Deductions > Adjustments > Medical Savings Accounts
Links to Form 8889, 8853
 
Form 5498 (IRA Contributions) Deductions > Adjustments > IRA Deductions
Deductions > Adjustments > Nondeductible IRAs (Form 8606)
 
Form 8606 Deductions > Adjustments > Nondeductible IRAs

Prior year form may contain information, such as prior contributions, needed to file Form 8606. Get current IRA value from 5498.

15
Form 8962 Health Insurance  
Form 8965 Health Insurance  
Form RRB-1099 (Tier 1 Railroad Benefits) Income > IRA-Pension Distributions > Social Security  
Form RRB-1099-R (Tier 2 Railroad Benefits) Income > IRA-Pension Distributions >RRB-1099-R
 
 
Schedule K-1 Form 1041 (Estates, Trusts) Income > Other Income > K1 Earnings > Schedule K-1 Form 1041
In scope for interest, dividends, royalties, capital gains and associated foreign tax credits only
*
Schedule K-1 Form 1065 (Partnerships)
Income > Other Income > K1 Earnings > Schedule K-1 Form 1065
In scope for interest, dividends, royalties, capital gains and associated foreign tax credits only
*
Schedule K-1 Form 1120S (S Corporations) Income > Other Income > K1 Earnings > Schedule K-1 Form 1120S
In scope for interest, dividends, royalties, capital gains and associated foreign tax credits only
*

Form SSA-1099
(Social Security)

Income > IRA-Pension Distributions > Social Security 20
Form SSA-1099 (Lump-Sum) Income > IRA-Pension Distributions > Social Security > Begin Worksheet 20
W-2 Income > Wages and Salaries 7
W2-G
(Gambling Winnings)
Income > Other Income > Gambling Winnings 21
Missing W-2 or Missing 1099-R Add W-2 or 1099-R
Check This is a Substitute W-2
Generates Form 4852
*
Note: TaxPrep4Free.org may have a more complete list of forms

Tax Items

(Where to enter stuff)

Common Tax Items
Item TaxSlayer 1040
Adoption Credit (Form 8839) Out of Scope  
Alaska Permanent Fund See 1099-MISC  
Alimony Paid Deductions > Adjustments > Alimony Paid 31
Alimony Received Income > Alimony Received 11
Amended Returns 2017 Amended Return
Creates Form 1040-X
 
Business Income Income > Profit or Loss from Business 13
Business Use of Home (2106, 8829) Deductions > Itemized > Unreimbursed Employee Business Expense, Generates Form 2106
8829 - Out of Scope
40
Capital Gains Income > Capital Gains > Capital Gains
13
Capital Loss Carryover
from prior year Sch D Wkt 2 (line 8 or 13)
Income > Capital Gains > Other Cap Gain Data
13
Cash Income for a Business
Income > Profit or Loss > Income
Carries to Schedule C
12
Cash Income for Other than a Business Income > Other Income > Other Income Not Reported Elsewhere
Carries to Schedule C
12
Casualty and Theft Losses 4684 (Out of Scope)  
Charitable Contributions Deductions > Itemized Deductions > Gifts to Charity > Cash Gifts
Carries to Schedule A
40
Charitable Contributions (non cash) Deductions > Itemized Deductions > Gifts to Charity > Non-Cash Gifts
If over $500 Non-Cash Donations, Generates Form 8283
Carries to Schedule A
40
Child & Dependent Care Deductions > Credits Menu >Child Care Credit
Generates Form 2441
49
Child Support Not reported  
Child Tax Credit Automatically calculated
(Form 8812)
52,67
Commissions (Insurance residuals from prior employment) Income > Other Income > Income not reported elsewhere

Section 1402(k) requirements
(1) the amount is received after termination of the individual's agreement to perform services for the company;
(2) the individual performs no services for the company after the agreement ends and before the close of the taxable year;
(3) the payments are conditioned on the salesman's agreeing not to compete with the company for at least one year following termination of the agreement; and
(4) the amount of the payments depends primarily on: (a) policies sold by, or credited to the account of, the individual during the last year of the agreement, and/or (b) the extent to which the policies remain in force for some period after the agreement ends, and
(5) the amount of the payments do not depend to any extent on length of service or overall earnings from services performed for such company.

21
Depreciation Generally Out of Scope  
Dividend Income Income > Interest and Dividends > Interest or Dividend
Links to Schedule B
9
Early Withdrawal Penalty Interest Statement  
Earned Income Credit Deductions > Credits Menu > Earned Income Credit
Generates Form 8862
66
Education Expenses (student) Deductions > Credits Menu > Education Credit
Generates Form 8863
See Special Issues (this page) or 4012 Education Tab
50,68
Educator Expenses (teacher) Deductions > Adjustments > Educator Expenses
OR See Employee Business Expenses
23
Elderly and Disabled Credit Deductions > Credits Menu > Credit for the Elderly
Generates Schedule R
54
Employee Business Expenses Deductions > Itemized > Unreimbursed Employee Business Expense, Generates Form 2106  
Estimated Payments Amounts paid:
Payments & Estimates > Federal Estimated Payments
Amounts to pay:
Payments & Estimates > Vouchers for Next Year, Creates 1040-ES
 
Exceptions to Early Distribution Penalty IRA > IRA/Pensions
Exceptions
 
Exemptions from ACA Health Insurance  
Extension Request Miscellaneous Forms > Application for Extension  
First Time Homebuyer Credit (Repayment) Other Taxes > First-Time Homebuyer Repayment
Generates Form 5405
 
Foreign Tax Paid

Income > Interests and Dividends > Interest or Dividend
OR
Deductions > Credits > Foreign Tax
May generate Form 1116
See 1116 Instructions

48
Gambling Winnings Income > Other Income > Gambling Winnings  
Gambling Losses Deductions > Itemized > Miscellaneous > Gambling
Carries to Schedule A
40
Health Insurance Deductions > Itemized > Medical and Dental
Carries to Schedule A
40
Health Savings Account Deductions > Adjustments > Health Savings Accounts
Generates Form 8889
25
HSA Funding from IRA After recording distribution
Income > IRA/Pension Distributons > Nontaxable Distribution
 
Healthcare Affordability Health InsuranceUnaffordable  
Home Sale Income > Capital Gain > Sale of Main Home  
Household Employee Income (no W-2) Income > Less Common Income > Other Compensation > Household Employee

If more than $2000, employer should provide W-2
See TaxTip 756 and Pub 926

7
Installment Agreement Miscellaneous Form > Installment Agreement
Generates Form 9465
 
Interest (without 1099-INT) Income > Interest and Dividends 8
Investment Management Fees Deductions > Itemized > Miscellaneous > Investment Fees and Expenses 40
IRA Contributions (not reported on W-2) Deductions > Adjustments > IRA Deduction 32
IRA Distributions Income > IRA/Pension Distributons> Add/Edit 1099-R
15
IRA Rollover Income > IRA/Pension Distributons

Check box under Rollover or Disability
Additional information is required on the worksheet if a rollover to a Roth.


 
IRA Rollover to a Roth Income > IRA/Pension Distributons
THEN Deductions > Adjustments > Nondeductible
TaxSlayer Instructions
 
Jury Duty Income > Other Income > Other Inc. Not Reported Elsewhere 21
Jury Duty paid to employer After entering Jury Duty pay
Deductions > Adjustments > Other
36
Long Term Care (LTC) Insurance Deductions > Itemized Deductions > Medical and Dental > Add/Edit Qualified Long-term 40
Lump-sum IRA Distributions May qualify for 10-year averaging using Form 4972 - Out of Scope  
Marketplace Exemption Health Insurance  
Medical Deductions Deductions > Itemized Deductions > Medical and Dental
(Medicare is reported in Social Security)
40
Mileage (employee) Deductions > Itemized Deductions > Job Related Travel
Generates Form 2106
40
Mileage (business) Income > Profit or Loss > Car and Truck Expenses
12
Mileage (medical) Deductions > Itemized Deductions > Medical and Dental 40
Mileage (charitable) Deductions > Itemized Deductions > Gifts to Charity > Non-cash 40
Mortgage Interest and Points Paid Deductions > Itemized Deductions > Mortgage Interest and Expenses 40
Mortgage Insurance Deductions > Itemized Deductions > Mortgage Interest and Expenses 40
Moving Expenses Deductions > Adjustments > Moving Expenses
Generates Form 3903
26
Nondeductible IRA contributions Deductions > Adjustments > Nondeductible  
Other Income (prizes, jury duty, etc.) Income > Other Income > Other Inc. Not Reported Elsewhere 21
Penalty on early withdrawal Income > Interest and Dividends > Interest or Dividend 30
Penalty Waiver (2210) Federal Section > Payments and Estimates
Check box
79
Pension Distributions Income > IRA/Pension Distributons> Add/Edit 1099-R 15
Personal Property Taxes Deductions > Itemized Deductions > Taxes You Paid Personal Property Taxes are only deductible if based on property value 40
Power of Attorney and Declaration of Representative Miscellaneous Forms > Power of Attorney (Form 2848)
Also generates Form 8453
-
Private Activity Bond (PAB) Other Taxes and Payments > Alternate Minimum Tax > Interest from Private Activity Bonds (45)
Prizes and Awards Income > Other Income > Income not reported elsewhere 21
Qualified Charitable Distribution (QCD) Income > IRA/Pension Distributons > Add/Edit 1099-R
THEN
Income > IRA/Pension Distributons > Nontaxable Distribution
 
Refunds of State/Local Income Tax Income > State and Local Refunds 10
Residential Energy Improvements Deductions > Credits > Residential Energy
Generates Form 5695
53
Real Estate Property Taxes Deductions > Itemized Deductions > Taxes You Paid 40
Retired Public Safety Officers Health Insurance Exclusion Income > IRA/Pension Distributons
Line 2a Click here for Options > Public Safety
15
Retirement Savings Credit Deductions > Credits
Generates Form 8880
51
Roth IRA Contributions Deductions > Credits > Retirement Savings
Generates Form 8880
51
Royalties Income > Form 1099-Misc
Link to Schedule E
17
Sales Tax Deduction (General, Motor Vehicles, home building materials, etc) Deductions > Itemized > Taxes You Paid > Begin Sales Tax Wkt

In addition to the general sales tax deduction, taxpayers can take an additional deduction for sales tax paid for

  • Motor vehicles (including off-road and leased vehicles)
  • Boats or aircraft
  • Home building materials for new home or substantial modification
Enter the additional sales tax on line 7. The tax is generally limited to the general sales tax rate. See Schedule A instructions for more information.

40
Scholarships Compensation > Scholarships and Grants
(See Education Credits below)
7
Self-employed Health Insurance Deductions > Adjustments > Self-Employed Health Insurance 29
Self-Employed SEP, SIMPLE and Qualified Plans Deductions > Adjustments > Contributions to SEP, SIMPLE and Qualified Plan 28
Simplified Method Income > IRA/Pension > Add or edit a 1099-R > Click here for options (under taxable amount) 15
Stock Sales Income > Capital Gains > Capital Gains 13
Student Loan Interest Deductions > Adjustments > Student Loan Interest 33
Substitute W-2 or 1099-R Check box for Substitute form
Generates Form 4852
*
Tax Exempt Interest Income>Interest and Dividends> Interest or Dividend >Tax Exempt Interest Income 8
Taxable (or Excess) Scholarships Compensation > Scholarships and Grants (student's return only)
(See Education Credits below)
7
Tips not reported Income > Wages and Salaries
Enter Unreported Tips
Other Taxes > Tax on Unreported Tip Income (4137)
58
Tribal Per Capita Payments Income > 1099-MISC
Enter on Line 3 with description from
  • INDIAN GAMING PROCEEDS
  • INDIAN TRIBAL DISTRIB
  • NATIVE AMERICAN DISTRIB
IRS Reference
21
Unemployment Compensation
(1099-G)
Income > Unemployment Compensation 19
Veteran's Benefits not taxable  
W-2 Verification Codes Income > Wages and Salaries
Box 9
*
ADDITIONS    
Attachments Income > Capital Gain and Losses > PDF Attachments  
Identity Theft Pin Personal > Other Categories > Identity Protection (didn't work)
Alternate: Search for PIN form
 
     
Cancellation of Debt
Publication 4681 (html) (Cancelled Debts and Foreclosures)
Mortgage Debt flowchart

 
 
Foreign Student (Non-Resident Aliens)
Form 13614NR (Non-resident Intake Form)
Publication 519 (Tax Guide for Aliens) (html)
Publication 4011 (NR VITA Guide)
1040NR Instructions (Non-resident 1040) (html)
Form 8840 and Instructions (Closer Connection Exception Statement)
Form 8843 (Withholding Exemption)
Income Codes for Aliens (from 1042-S Instructions (html))
Countries with Treaties, IRS List, About Tax Treaties
Publication 901 (U.S. Tax Treaties) (html)
Publication 597 (U.S. - Canada Tax Treaty) (html)
Foreign Student Certification Required
 
Health Savings Accounts
(incl MSA, FSA, HRA)
Publication 969 (Health Savings Accounts) (html)
Publication 4942 (HSA Training)
Form 8889 Instructions (Contributions and Distributions) (html)
Health Savings Account Certification Required
 
Pensions/IRAs
Publication 590-A (IRA Contributions) (html)
Publication 590-B (IRA Distributions) (html)
Form 5329 Instructions (Pension/IRA/RMD... Penalties, Exemptions, and Waivers) (html)
Qualified Pension/IRA penalty comparison
Simplified Method Calculator (by Jeff Bogart)
 
International
Other Income (From 4491)
Foreign Tax Credit (From 4491)
International Certification Required
 
Military
Publication 3 (Armed Forces Tax Guide) (html)
Link & Learn Training - Military

Military Income (From 4491)

Schedule K-1 and Rental Income (From 4491)
Moving Expenses (From 4491)
Employee Business Expenses (From 4491)
Finishing the Return (From 4491)
Military Certification Required
 
Assorted Issues
Publication 517 (Ministers and Church Workers) (html)

Publication 907 (Persons with Disabilities) (html)

Publication 554 (Tax Guide for Seniors) (html)
Publication 524 (Credit for the Elderly and Disabled) (html)
Publication 504 (Divorce & Separation) (html)
Publication 505 (Tax Withholding and Estimated Tax) (html)
Filing Status, Exemptions, and Dependents
Publication 501 (Exemptions & Filing Information) (html)
Publication 559 (Final Returns for Deceased) (html)
Publication 971 (Innocent Spouse Relief) (html)
Form 8379 Instructions (Injured Spouse Allocation) (html)
Publication 555 (Community Property) (html)
Qualifying Child/Relative Flowchart
Qualifying Child or Relative Flowchart
Dependent Calculator
Form 8888 and Instructions (Allocation of Refund)
Married Filing Separately (Texas - Community Property State; exceptions; requirements; innocent spouse; benefits lost)
 
Income
Quick Reference Guide (D-1 in Pub 4012)
Publication 525 (Taxable and NonTaxable Income) (html)
Publication 531 (Reporting Tips) (html)
Publication 575 (Pension and Annuity Income) (html)
Early distribution exception codes
Publication 939 (General Rule for Pensions) (html)
Publication 915 (Social Security & RRB) (html)
Visual of the RRB-1099R
See Also Schedules, Other Items
 
Adjustments
Moving Expenses
 
 
Schedule A
Schedule A Instructions (html)
Publication 502 (Medical Expenses) (html)
Publication 936 (Home Mortgage Interest) (html)
Publication 526 (Charitable Contributions) (html)
Exempt Organization Search (Churches do not have to be registered to be charitable)
Valuation Guide - Salvation Army
Valuation Guide - Goodwill
Publication 547 (Casualty & Theft Losses) (html)
Publication 550 (Investment Income and Expenses) (html)
Publication 529 (Miscellaneous Deductions) (html)
Publication 530 (Tax Information for Homeowners - Taxes and Mortgage Expense) (html)
 
 
 
Schedule C
Publication 535 (Business Expenses) (html)
Business Activity Codes
Schedule C Instructions (html)
Publication 1544 (Cash Payments > $10,000) (html)
Publication 334 (Tax Guide for Small Business) (html)
Publication 538 (Accounting Periods and Methods) (html)
Publication 925 (Passive Activities and At-risk rules) (html)
Publication 463 (Travel, Entertainment, ) (html)
Publication 560 (Retirement Plans for Small Business) (html)
Publication 587 (Business Use of Your Home) (Form 8829) (html)
Publication 505 (Tax Withholding and Estimated Tax) (html)
 
Schedule D
Schedule D Instructions (html)
Publication 544 (Sales and Dispositions of Assets) (html)
Publication 550 (Investment Income and Expenses) (html)
Publication 551 (Basis of Assets) (html)
Form 8949 codes (cotaxaide.org)
 
Schedule E
Schedule E Instructions (html)
Publication 527 (Residential Rental Property) (html)
Publication 946 (Depreciation) (html)
 
Farming (Out of Scope)
Schedule F Instructions (Farming)
Publication 225 (Farmer's Tax Guide) (html)
Publication 51 (Agricultural Employer's Tax Guide) (html)
Schedule SE Instructions (Self Employment Tax) (html)
Schedule J Instructions (Income Averaging) (html)
Schedule T Instructions (Timber Sales)
 
Nonrefundable Credits
Publication 972 (Child Tax Credit) (html)
Publication 970 (Education Credits) (html)
 
Refundable Credits
Publication 596 (Earned Income Tax Credit) EITC table, EIC table (html)
Publication 972 (Child Tax Credit) (html)
Publication 974 (Premium Tax Credit) (html)
Publication 970 (Education Credits) (html)
Counseling Flags
Required Minimum Distribution - remind taxpayers approaching 70 1/2 to take RMDs
In year of divorce or spouse death - advise taxpayers concerning possible change in tax liability
Rollover - When alerted, remind taxpayers of the rules for rollovers (60 day, once per year unless direct)
Lump Sum Distributions - Consider the possibility of 10-year averaging and advise to see tax professional
W7 - Identification, processing requirements
Received 1099-MISC for Wages - Advise taxpayer of filing SS-8 to allow IRS to determine employee status
Non-deductible IRA - Advise taxpayers that 8606 is required to report contributions
Amending Returns, Where

Tax returns can be amended generally within three years from the due date. The taxpayer will need to mail the 1040X with changes and Copy B of any additional W-2s. Do not mail the 1040. Instruct the taxpayer to sign appropriately and mail to the correct address.

TaxSlayer Navigation (click to show/hide)
Your Office (starting TaxSlayer)

TaxSlayer opens to a main screen (elsewhere referred to as Your Office) that allows you to start a new return or select an existing return. You can also select a different tax year from the top of this screen. Several options are available at the left side. After you start or select a tax return, the display changes to show the tax return and return menu options.

Tax Return Screen

The tax Return menu is dislayed on the left side of the screen. Clicking on Federal Section section will expand the menu to show Income, Deductions, Other Taxes, Payments & Estimates, and Miscellaneous Forms. Display the Preview screen by selecting Select/Print from the Main Menu. In this Preview mode you can go to an entry screen by clicking on an amount column in the 1040. There is also a collapse button that will collapse the menu to show only icons. If the window has been reduced the Main Menu may only appear as a Menu link at the top left corner. When shown as a link, you can click on it to show the main sections. In this case the Federal Section will not expand to the subsections.

Form Search

At the top of the Main Menu there is a search box on the top left to search for/display specific forms. You may also be able to find a form by using its description.

Quick File / Tools

At the top right is a menu with the current taxpayer's name. When starting a return you can use Quick File option in that menu to select the forms based on the documents you have for that client. You can also enter notes for the return, or select one of the tools (Calculator, Manual, IRS pubs, etc) from this menu. However, when testing the User Manual is for 2016, while the TaxSlayer User Guide (above) is 2017, and the IRS pubs link doesn't work. You can close the return and navigate to a different return by selecting the option for Your Office.

Site Coordinator Resources
Publication 5166 (Quality Site Requirements)
Publication 5088 (Site Coordinator Training)
Intake/Interview & Quality Review Sheet
IRS Publication 3189 (E-file Administration Guide)
IRS Publication 1084 (Site Coordinator Handbook)
Site Coordinator Corner
Error Search Tool (IRS Rejects)

Common reject errors are listed in Publication 3189 (Exhibit 4).

Intake Forms Current, 2013, 2012
Spanish Intake Forms Current, 2013, 2012
Personal Computer Security Scan (cotaxaide.org)
Recommended on-site information (local IRS office, address, sales tax rates, local SSA)
Internal Revenue Service Aids
Where's My Refund
Get Transcript
Withholding Calculator
Acceptance Agents (IRS Approved W7 processors)
Volunteer Tax Alerts (Quality and Tax Alerts
Disaster Relief (Tax Relief in Disaster Situations)
About Tax Professionals
Directory of Tax Professionals (and credentials)
Volunteer Information
IRS Tax Volunteers

Information on volunteering to prepare taxes through IRS sponsored VITA/TCE programs, training, and volunteer resources.

Signup information
Training
Certification
Practice Lab
Volunteer Resources
IRS Volunteer Training Resources
Publication 4491 (VITA Training Guide) (NTTC version)
Publication 4491-X (Updates)
AARP Portal

Go to OneSupport Help Center at bottom left corner

AARP Portal One Support Index (taxprep4free.org)

Go to OneSupport Help Center at bottom left corner

Publication 5157 (ACA Training)
 

Cross Reference

Search Cross Reference
Nonresident - see non-resident
W-2 - see also W2
K-1 - see also K1
Lottery - see Gambling