VITA/TCE Volunteer Resource Guide 核心资料 IRS 4012

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VITA/TCE Volunteer Resource Guide
Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)
IRS 4012

Volunteer Standards of Conduct.............Inside Front Cover
Table of Contents................................................................1
Letter from Director.............................................................3
Fact Sheet - Quality Updates for 2014................................5
How to Use This Guide........................................................8
Scope of Service Chart.......................................................9
Important Tax Law Changes for 2013................................12
Form 13614-C Job Aid for Volunteers...............................15
Quality Site Requirements.................................................17
Basic Steps in Preparing a Return in Taxwise...................19
Tab A: Who Must File
Chart A – For Most People Who Must File .................A-1
Chart B – For Children and Other Dependents...........A-2
Chart C – Other Situations When You Must File.........A-3
Chart D – Who Should File.........................................A-3
Tab B: Filing Status
Decision Tree – Determination of Filing Status...........B-1
Interview Tips – Filing Status.....................................B-2
Who is a qualifying Person Qualifying You to File as
Head of Household....................................................B-3
Cost of Keeping Up a Home.......................................B-4
Tab C: Exemptions/Dependency & Main Info
Tip – Exemptions.........................................................C-1
Interview Tips – Personal Exemptions........................C-2
Tip – Claiming an Exemption for a Dependent...........C-3
Tip – Qualifying Child of More Than One Person .......C-4
Interview Tips – Exemption for Qualifying Child..........C-5
Interview Tips – Exemption for Qualifying Relative.....C-6
Interview Tips – Divorced/Separated Parents.............C-8
Worksheet – Determining Support..............................C-9
Main Information Sheet.............................................C-10
Taxpayer Identification Numbers & Last Name.........C-16
Tab D: Income
Income Quick Reference Guide..................................D-1
Tip – Examples of Non-Taxable Income.....................D-1
Tip – Armed Forces Gross Income..............................D-2
Income Documents.....................................................D-3
How/Where to Enter Income.......................................D-4
Form W-2 Instructions.................................................D-5
How to Enter Tips........................................................D-7
Interest Statement for Schedule B..............................D-8
Additional Interest, NAEOB.........................................D-8
Schedule B – Ordinary Dividends...............................D-9
Dividend Statement for Schedule B............................D-9
Additional Dividend Entries Dividend Statement.........D-9
Schedule C-EZ - Business Income...........................D-10
Schedule C - Business Income.................................D-11
Schedule D - Capital Gain or Loss Transactions
Worksheet...............................................................D-13
How to Complete Form 8949....................................D-14
Capital Loss on Foreclosure.....................................D-16
Sec 121 Exclusion on Sale of Main Home................D-17
1099-R Codes for Box 7............................................D-18
1099-R Pension and Annuity Income........................D-19
1099-R Exclusion Worksheet....................................D-20
Form 1099-R Simplified Method Worksheet.............D-21
RRB, CSA, & SSA Benefits.......................................D-22
1099-R Entry Variations............................................D-23
Schedule E – Rental and Royalty Income
and Loss..................................................................D-24
Form 2555.......................................................D-23, D-25
Publication 4731 – Cancellation of Debt Screening
Sheets.....................................................................D-29
Tab E: Adjustments
Health Saving Account Helpful Hints...........................E-1
Screening for Health Savings Account........................E-2
Tip – Alimony Requirements (after 1984)....................E-3
Educator Expenses.....................................................E-3
Tip – Overview Student Loan Interest.........................E-4
Form 1040 – Adjustments to Income..........................E-5
Tab F: Deductions
Tip – Standard Deduction – Most People...................F-1
Tip – Standard Deduction Chart for People Born
Before January 2, 1949 or Who Are Blind.................F-2
Interview Tips – Itemized Deductions..........................F-3
Schedule A – Itemized Deductions..............................F-5
Itemized Deduction Detail Worksheet.........................F-7
Travel Expenses..........................................................F-9
Entertainment Expenses...........................................F-10
50% Limit...................................................................F-11
Transportation Expenses..........................................F-12
Recordkeeping..........................................................F-13
Form 1040, Page 2 – Deductions.............................F-14
Tab G: Nonrefundable Credits
Nonrefundable Credits................................................G-1
Form 1116 – Foreign Tax Credit..................................G-2
Tip – Child and Dependent Care Expenses................G-3
Decision Tree – Child and Dependent Care................G-4
Form 2441 – Child and Dependent Care Credit..........G-5
Decision Tree – Retirement Savings Credit................G-6
Retirement Savings Contribution Credit......................G-7
Child Tax Credit...........................................................G-8
Child Tax Credit Interview Tip....................................G0-9
Residential Energy Tax Credit...................................G-10
Decision Tree - Credit for the Elderly or the
Disabled..................................................................G-11
Tab H: Other Taxes and Payments
Form 1040, Page 2 – Other Taxes and Payments.....H-1
Form 5329 – Other taxes and Payments cont............H-1
Tab I: Earned Income Credit
Tip – Earned Income for the EIC...................................I-1
Tip – EIC Common Errors............................................I-1
Tip – Summary of EIC & Disallowance.........................I-2
Interview Tips – EIC General Eligibility.........................I-3
Interview Tips - EIC with a Qualifying Child..................I-4
Interview Tips – EIC without QC...................................I-5



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