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Federal Tax Law & Tools by Topic

🆕 OBBBA

🆕 One, Big, Beautiful Bill provisions (IRS)

One, Big, Beautiful Bill Act: Tax deductions for working Americans and seniors (IRS Fact Sheet)

Occupations That Customarily and Regularly Received Tips on or Before December 31, 2024 (Treasury)

See Tax Preparation --> Federal Favorites --> Federal Tax Law Changes for additional information

Intake Interview

13614-C Intake booklet – English (NTTC, fillable)

13614-C Intake booklet – Spanish (NTTC, fillable)

13614-NR Nonresident Alien Intake and Interview (IRS)

Gold Standards for Intake and Interview (NTTC)

Gold Standards for Quality Review (NTTC)

Individual Taxpayer Identification Number (ITIN) (Job Aides 24-BAS, GM)

Filing Status & Dependents

👍 Qualifying Child or Relative Resource Tool (NTTC, trifold)

Determination of Filing Status - Decision Tree (4012 B-13)

Rules for Claiming a Dependent (4012 C-3)

Resident vs. Non-Resident for U.S. Tax Purposes (4012 L-3)

Dependent Qualification Calculator (Colorado Resource Toolbox aka Bogart)

Filing Status (Job Aides 22-BAS, GM)

Dependents (Job Aides 23-BAS, GM)

Estimated Tax Worksheet - MFJ v MFS (Colorado Resource Toolbox aka Bogart)

Marriage Tax Calculator - MFJ v MFS (calculator.net)

Retirement Income

Taxable Social Security Chart (NTTC)

Form 5329 - Exceptions to Early Withdrawal Penalty (TS)

IRA deduction after 70.5 and Reduction to QCD (NTTC)

Calculating Tax Year SSA Net Benefits Using Current Year Net Benefits (W)

Canada and Germany Social Security Benefits Paid to Residents of the U.S. (NTTC)

Self Employment Income

👍 Self-Employed (Schedule C) Worksheet (NTTC)

Schedule C Guidelines (NTTC)

Business Income (Sched C) (Job Aides 36-INC, GM)

Determining Mileage for Dashers Uber and Lyft Drivers

Understanding Uber’s Tax Summary for 2025 (JW)

Self-employed individuals tax center

(IRS) 🆕

Business Activity Codes (IRS)

Capital Gains Income

Historical Stock Prices (bigcharts.marketwatch.com)

Historic Stock Prices (Yahoo Finance - enter symbol then click Historical Data)

Income - Other

👎When High Income Can Cause a Return to be Out of Scope (NTTC)

Other 1099 Forms (Job Aides 35-INC, GM)

How to get your 1099-G Online - Unemployment (NYS) - instructions; logon/account required

How to get your 1099-G - Tax Refund (NYS) - if the security code is not displayed enter anything, a new code will be displayed; no logon or account required

Election Workers (NTTC)

Form 1099-K (3rd Party) Payments (NTTC)

Medicaid Waiver Payments (NTTC)

Strike Benefits (NTTC)

Gambling Income, Losses and Expenses (NTTC)

Adjustments

Health Savings Accounts (HSA) (Job Aides 40-ADJ, GM)

IRA Contributions-Distributions (Job Aides 41-ADJ, GM)

IRA Contribution Limits (IRS)

Deductions

👍Itemized Deductions Worksheet - NY (NY4, S Kaplan)

👍Itemized Deduction Worksheet (NTTC)

Sales Tax Deduction Using TSO Calculator (LC)

General Sales Tax Deduction Income Worksheet (NTTC)

IRS Sales Tax Deduction Calculator (IRS)

Goodwill Donations Valuation Guide (Goodwill.org)

Salvation Army Donations Valuation Guide (Satruck.org)

Casualty Loss Screening Tool (NTTC)

QBI Deduction (QBID) (TaxSlayer)

The QBI deduction might be the result of being self-employed (Sched C), Section 199A dividends on Form 1099-DIV (Box 5) or specific Sched K-1 enties.

TaxSlayer Online (TSO) Procedures

👍TSO - Available Carryforward Items (VITA-TCE Blog as of 1-13-25)

1095-A Comments and Rejection Handling (various)

Credits

Education Credits Worksheet (NTTC)

Education Credits-Deductions (Job Aides 62-CR, GM)

Form 8863 - Education Credits - Instructions (IRS)

What you need to know about education credits (IRS)

Education Benefits Calculator (Colorado Resource Toolbox aka Bogart)

EITC (Earned Income Tax Credit) Graph (NTTC)

EITC (Earned Income Tax Credit) (IRS)

Earned Income Credit (Job Aides 61-CR, GM)

CTC - Child Tax Credit (IRS)

CTC - What you need to know about child tax credits (IRS)

Child and Dependent Credits (Job Aides 60-CR, GM)

Clean vehicle and energy credits (IRS)

Economic Impact Payments

Payments and Estimates

Form 1040-ES Payment Calculator Now Available

IRS Topic no. 202, Tax payment options

Amending Returns

Should I file an amended return? (IRS)

Amending a Federal Return (Job Aide 95a-TSO, GM)

Amending a State Return Only (Job Aide 95b-TSO, GM)

Prior Year Materials

📂 2022 Federal Reference Materials

📂 2021 Federal Reference Materials

📂 2020 Federal Reference Materials

Pub 4012 - VITA/TCE Resource Guide - 2022 (NTTC)

Pub 4012 - VITA/TCE Resource Guide - 2021 (NTTC)

Pub 4012 - VITA/TCE Resource Guide - 2020 (NTTC)

Pub 4012 - VITA/TCE Resource Guide - 2019 (NTTC)

Pub 4012 - VITA/TCE Resource Guide - 2018 (NTTC)

Pub 4012 - VITA/TCE Resource Guide - 2017 (NTTC)

Useful Links & Documents

🛠️ Colorado Resource Toolbox (Bogart)

Julie's Quick Refs (JAW)

George's Job Aides (GM)

NTTC Useful Tax Prep Links

Document Source Legend - TA = Tax-Aide NTTC = Portal Red/NTTC Training & Tax Law NTSC = Portal Blue/NTSC Technology Folder IRS = Internal Revenue Service SSA = Social Security Admin

Legend cont'd - TS = TaxSlayer NYS = NY State CT = Connecticut NJ = New Jersey

Legend cont'd - W=Westchester GM=George Morrow LC=Loretta Crew BH=Ben HunterJAW=Julie Woodward

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