2017 Pub 4012 Index

Pub 4012 for other years:  2014, 2015, 2016, 2017



Introduction

Volunteer Standards of Conduct
Director’s Letter
Quality Updates for 2017
How to Use This Guide
Scope of Service
Quality Site Requirements

2017

Tab NEW: What’s New – Important Changes for 2017

Tax Law Using TaxWise

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
Determination of Filing Status – Decision Tree
Filing Status
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: Exemptions/Dependency

Exemptions
Personal Exemptions
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
Enter your Dividend Income (Form 1099-DIV)
Schedule B Other 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
Entering Capital Gains and Losses
Adjustments to Basis in TaxSlayer – TY2017
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
Other Income
Entering Foreign Earned Income Exclusion Information in TaxSlayer…
… (International Certification only)
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
Health Saving Account (HSA) Helpful Hints
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

Exhibit 1 – Standard Deduction for Most People
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
Itemized Deductions
Schedule A – Itemized Deductions
Travel Expenses
Deductible Entertainment Expenses
50% Limit
Deductible Transportation Expenses
Recordkeeping

Tab G: Nonrefundable Credits

Nonrefundable Credits
Form 1116 – Foreign Tax Credit
Child and Dependent Care Credit Expenses
Credit for Child & Dependent Care Expenses – Decision Tree
Form 2441 – Child and Dependent Care Expenses
Retirement Savings Contributions Credit – Decision Tree
Child Tax Credit
Additional Child Tax Credit – General Eligibility
Interview – Child Tax Credit
Credit for the Elderly or the Disabled – Decision Tree
Entering the Credit for the Elderly or the Disabled

Tab H: Other Taxes, Payments and ACA

Other taxes and Payments
Types of Minimum Essential Coverage
Exemptions Overview
2017 Federal Tax Filing Requirement Thresholds Dependents
Exemptions – Form 8965 Part II
Types of Coverage Exemptions
Exemptions – Form 8965 Part III
Marketplace Coverage Affordability Worksheet
How to Use the Healthcare.gov Tool
Federal Poverty Lines
Shared Responsibility Payment
Premium Tax Credit – Form 1095-A Overview
Premium Tax Credit – Form 8962
Premium Tax Credit – Special Situations
Premium Tax Credit – Handling Unexpected APTC Repayments
Allocation of Shared Policy Amounts
Alternative Calculation for Year of Marriage
Applicable Figure Table

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 2017
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 Process
Return Signature
Deceased Taxpayer
Power of Attorney
Printing the Tax Return
Distributing Copies of Returns
Where to File Paper Returns
Balance Due Returns
Pointers for Direct Deposit of Refunds
How can a taxpayer avoid a balance due In the future?
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 – It’s Quick, Easy and Secure
Interactive Tax Assistant (ITA)

Tab Q: TaxSlayer Admin

Optional Contingency Plans for Maintaining
Site Operations
TaxSlayer Pro Alternative Solution
Contingency Plan
Rejected Returns
(Top) Reject Codes
Index
Taxpayer Civil Rights
Contact Information for Volunteers