2018 Pub 4012 Index

Pub 4012 for other years: 2015, 2016, 2017, 2018



Introduction

Volunteer Standards of Conduct
How to Use This Guide
Scope of Service
Quality Site Requirements

2018

Tab EXT: Legislative Extenders

Tax Law Using TaxSLAYER

Tab A: Who Must File

Chart A – For Most People Who Must File
Chart B – For Children and Other Dependents
Chart C – Other Situations When You Must File
Chart D – Who Should File

Tab B: Starting a Return and Filing Status

Form 1040 Job Aid
Form 13614-C Job Aide for Volunteers
Starting a New Return
Filing Status – Interview Tips
Tip – Who is a qualifying Person Qualifying You…
….to File as Head of Household
Cost of Keeping Up a Home
Entering Basic Information
Determining the Last Name of Taxpayer
Entering Basic Information (continued)
Entering Dependent/Qualifying Person

Tab L: Resident/NR Alien

Resident or Nonresident Alien Decision Tree
Electronic Filing of Returns with Valid ITIN
Creating a Temporary ITIN when the Spouse and/or…
…Dependent(s) are Applying for an ITIN

Tab C: Dependents

Overview of the Rules for Claiming an…
…Exemption for a Dependent
Qualifying Child of More Than One Person
Table 1: Dependency Exemption
Table 2: Dependency Exemption for Qualifying Relative
Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart
Worksheet for Determining Support

Tab D: Income

Income Quick Reference Guide
Armed Forces Gross Income
How/Where to Enter Income
Form W-2 Instructions
Interest Income
Tax Exempt Interest
Seller Financed Mortgage Interest
Dividend Income (Form 1099-DIV)
State and Local Refund Worksheet
Schedule C Self-Employment Income
Form 1099-MISC
Connecting the Form 1099-C to Schedule C
Schedule C Menu
Schedule C Questions About Your Business
Schedule C General Expenses
Schedule C Car and Truck Expenses
Schedule D Capital Gains and Losses
Entering Capital Gains and Losses
Adjustments to Basis in TaxSlayer
Capital Gains or Losses Sale of Main Home
IRA/Pension Distributions (Form 1099-R, Form SSA-1099)
Form 1099-R
Taxable Amount Not Determined
Form 1099-R Simplified Method
Form 1099-R Rollovers
Form 1099-R Roth IRA
Form 1099-R Box 7 Distribution Codes
Form 1099-R Nontaxable Income
Form RRB-1099-R Distributions
Form SSA-1099 Distributions
Form SSA-1099 Lump-Sum Distributions
Entering K-1 Information in TaxSlayer

Entering Rental Income in TaxSlayer
Other Income
Entering Foreign Earned Income Exclusion Information in TaxSlayer
Entering Other Compensation in TaxSlayer
Entering Medicaid Waiver Payments
Publication 4731 – Screening Sheet for…
… Nonbusiness Credit Card Debt Cancellation
Insolvency Determination Worksheet
Entering Cancellation of Credit Card Debt in TaxSlayer

Tab E: Adjustments

Adjustments to Income
Educator Expenses
Self-Employment Health Insurance Deduction
Publication 4885 – Screening for Health Savings Accounts (HSA)
Alimony Requirements (Instruments Executed After 1984)
IRA Deduction
Student Loan Interest Deductions at a Glance

Tab F: Deductions

Standard Deduction
Persons Not Eligible for the Standard Deduction
Standard Deduction Chart for People Born Before January 2, 1953 or Who Are Blind
Standard Deduction Worksheet for Dependents
Interview Tips – Itemized Deductions
Schedule A – Itemized Deductions

Schedule A – Taxes You Paid

Sales Tax Deduction

Schedule A – Itemized Deductions (continued)

Schedule A – Miscellaneous Deductions
Qualified Business Income Deduction

Tab G: Nonrefundable Credits

Nonrefundable Credits
Form 1116 – Foreign Tax Credit
Child and Dependent Care Credit Expenses
Credit for Child & Dependent Care Expenses Screening Sheet
Form 2441 – Child and Dependent Care Expenses
Retirement Savings Contributions Credit – Screening Sheet
Child Tax Credit
Additional Child Tax Credit – General Eligibility
Table 1: Child Tax Credit

Credit for Other Dependents

Table 2: Credit for Other Dependents
Entering the Credit for the Elderly or the Disabled Screening Sheet
Entering the Credit for the Elderly or the Disabled

Tab H: Other Taxes, Payments and ACA

Other taxes and Payments

Affordable Care Act (ACA)
Types of Minimum Essential Coverage

Verification of Household Members
Exemptions: Overview

Exemptions: Form 8965 Part II

2018 Federal Tax Filing Requirements Thresholds – Dependents

How to Enter Exemptions

Types of Coverage Exemptions
Determining Eligibility for Certain Exemptions

Coverage is Unaffordable, Code A or G

How to Enter Exemptions (continued)
How to Use the Healthcare.gov Tax Tool
Shared Responsibility Payment
Premium Tax Credit – Form 1095-A Overview
Premium Tax Credit – Form 8962
Premium Tax Credit – Special Situations
Federal Poverty Lines
Applicable Figure Table Tax Year 2018

Tab I: Earned Income Credit

Earned Income Table
Common EIC Filing Errors
Summary of EIC Eligibility Requirements
EIC General Eligibility Rules
EIC with a Qualifying Child
EIC without a Qualifying Child
Qualifying Child of More than One Person
Disallowance of Certain Refundable Credits

Tab J: Education Benefits

Tax Treatment of Scholarship and Fellowship Payments
Education Expenses
Worksheet 1-1 Taxable Scholarship and Fellowship Income
Highlights of Education Tax Benefits for Tax Year 2018
Education Credits
Determining Qualified Education Expenses
Entering Education Benefits
Student Under Age 24 Claiming American Opportunity Credit

Tab K: Finishing the Return

Completing the e-file Section
PIN Guidelines
Form 8453, Transmittal for an IRS E-file Return
Quality Review Process
TaxSlayer Basic Quality Review – Print Set
Return Signature
Deceased Taxpayer
Power of Attorney
Printing the Tax Return
Distributing Copies of Returns
Where to File Paper Returns
Balance Due Returns
Estimated Tax Payments

Tab M: Other Returns

Amended Returns
Amending Returns: Original Return Not Created in TaxSlayer
Prior Year Returns
Filing for an Extension Using TaxSlayer

Tab O: Using TaxSlayer Pro Online

Setting TaxSlayer® Pro Online as a Favorite
Pro Online Homepage
Navigating TaxSlayer® Pro Online
Navigating TaxSlayer®
Contingency Plan Option

Tab P: Partner Resources

Information for Assisting People with Disabilities
Identity Theft Job Aid for Volunteers
Frequent Taxpayer Inquiries
Useful Publications and Forms
Where to File
Where’s My Refund
Interactive Tax Assistant (ITA)

Tab Q: TaxSlayer Admin

Contingency Plans for Continuing VITA/TCE Return…

…Preparation Operations
TaxSlayer Pro Alternative Solution…
…Contingency Plan
Rejected Returns
(Top) Reject Codes

Glossary
Index
Taxpayer Civil Rights
Contact Information for Volunteers