Introduction Filing Basics

Objectives Determine who must file a tax return Determine who should file a tax return Verify the taxpayer’s identity How long to keep certain records and documents.

Intake/Interview Process Form 13614-C Ask questions and confirm each time. Ensure that all necessary information is collected

Social Security or Individual Taxpayer Identification Number Must have: Social Security Number (SSN) Individual Taxpayer Identification Number (ITIN) Adoption Taxpayer Identification Number (ATIN)

Individual Taxpayer Identification Number ITIN to nonresident or resident aliens who do not have, and are not eligible to obtain, a Social Security Number (SSN).

Individual Taxpayer Identification Numbers The ITIN is for tax purposes only and does not: Entitle the recipient to social security benefits or the Earned Income Tax Credit (EITC) Create a presumption regarding the individual's immigration status Give the individual the right to work in the United States

No SSN Card You may accept either one of the following documents: SSA 1099 benefit statements SSA letter

Recordkeeping Taxpayers should keep copies of tax returns, worksheets used, and records of all items appearing on the returns (such as Forms 1099) until the statute of limitations runs out for that return. Usually, this is three years from the date the return was due or filed, or two years from the date the tax was paid, whichever is later.