Production
Publications/Forms
Intake
Submittance
Tax Year 2018 Numbers
Standard Deduction:
$12,000 for individuals, $18,000 for heads of household, and $24,000 for married couples filing jointly and surviving spouses.
The standard deduction is $1,300 higher for over 65 or blind; $1,600 higher if also unmarried and not a surviving spouse.
Tax Rates Single: 10% up to $9,525; 12% up to $38,700; 22% up to $82,500
Tax Rates Married: 10% up to $19,050; 12% up to $77,400; 22% up to $165,000
Tax Rates HOH: 10% up to $13,600; 12% up to $51,800; 22% up to $82,500
Child Tax Credit: up to $2,000 per qualifying child.
The child must be under 17 at the end of the year.
The refundable portion of the credit is limited to $1,400.
$500 nonrefundable credit for qualifying dependents other than children.
Child and Dependent Care Credit: 20% to 35% of up to $3,000 of child care and similar costs for a child under 13,
an incapacitated spouse or parent, or another dependent so that you can work.
Up to $6,000 of expenses for two or more dependents.
Educator expenses: $250
Mileage Rates: 54.5 cents for every mile of business travel;
18 cents per mile driven for medical or moving purposes;
14 cents per mile driven in service of charitable organizations
IRA contribution limit: $5500; age 50+: $6500; excess: 6% penalty; early distribution: 10% penalty
HSA contribution limit: self $3450, family $6900; age 55+: plus $1000; excess: 6% penalty; excess distribution: 20% penalty
Alimony is ignored beginning next year
IRS Mailing Addresses in Texas
- not enclosing a payment:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
- with a check; write on payee line "Department of the Treasury":
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
- extension on paper form 4868 w/o payment:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0045
- amended return; attach copies of tax documents with withholdings:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
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VITA/TCE Education
Training Materials
1. Volunteer Standards of Conduct
Test
2. Intake/Interview and Quality Review
Test
3. Basic
Test
4. Advanced
Test
5. Military
Test
6. International
Test
7. Health Savings Accounts (HSA)
Test
8. Federal Tax Law Update
Test
for Circular 230 Professionals
9. Foreign Student Test
Test
10. Puerto Rico
Test
11. Site Coordinator Test
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AARP Information
VITA/TCE Information
Public Information
- Pub 4836 (EN/SP), VITA/TCE Free Tax Program
- Publication 4454, Your Civil Rights are Protected
- Pub 4053 (EN/SP), Your Civil Rights are Protected
Other
- Form 14446, Virtual VITA/TCE Taxpayer Consent
Organizational
- Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
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- Form 13206, Volunteer Assistance Summary Report
- Form 13533, Sponsor Agreement
- Form 13715, SPEC Volunteer Site Information Sheet
- Form 6729, QSS Site Review Sheet
- Form 6729D, Site Review Sheet
- Publication 4390, VITA/TCE Computer Loan Program
- Publication 4473, IRS Computer Loan Program Welcome Package
- Pub 3112, IRS E-File Application and Participation
Abbreviations
- SPEC - Stakeholder Partnerships, Education and Communication
- VITA - Volunteer Income Tax Assistance
- TCE - Tax Counseling for the Elderly (AARP)
- QSR - Quality Site Requirements
- VSC - Volunteer Standards of Conduct
- SIDN - Site Identification Number
- EFIN - Electronic Filing Identification Numbers
- ERO - Electronic Return Originator
- EITC - Earned Income Tax Credit
- TIGTA - Treasury Inspector General for Tax Administration
- PSO - Public Safety Officer
- COD - Cancellation of Debt
- PMI - Primary Mortgage Insurance
- FATCA - Foreign Account Tax Compliance Act (out of scope)
- RMD - Required Minimum Distribution after age 59.5
- AOC - American Opportunity Credit
- LLC - Lifetime Learning Credit
- ABLE - Achieving a Better Life Experience
- QOF - Qualified Opportunity Fund
- QBI: Qualified business income
- PTP: Qualified publicly traded partnership
- REIT: Real estate investment trust
TaxSlayer Information
- SSN applied for: enter 000-00-0000 and paper file, together with form SS-5
- ITIN applied for: enter 000-00-0000 and paper file, together with form W-7
- For a dependent: Check box if the dependent does not have an SSN/ITIN/ATIN check box;
program forces W-7 application
- MFS and spouse's SSN unknown: enter 111-00-1111 and paper file
- If the taxpayer cannot obtain a Form W-2 from the employer, TaxSlayer Pro Online generates Form 4852, Substitute for Form W-2, with the tax return. (out of scope)
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