Tax Issues and Resources Relevant to Legal Aid Attorneys and Clients.

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Presentation transcript:

Tax Issues and Resources Relevant to Legal Aid Attorneys and Clients

Tax Issues and Resources CEP Tax Clinic General tax issues Tax issues related to: -divorce & domestic violence -custody -immigration -employment law -consumer law Our services

CEP Tax Clinic A program of the Center for Economic Progress Representation, advice and outreach on individual income tax controversies with IRS and IDR All clients are within 250% of the poverty level We serve > 5000 taxpayers annually We serve taxpayers statewide One of 150 clinics across the country

General Tax Issues Who must file a tax return? -income, filing status, age -nonresident aliens -self employed Who else may benefit from filing? -taxpayers with dependents

General Tax Issues Tax return preparation -self preparation -VITA -tax professionals -seasonal tax preparation offices CEP VITA -25 communities statewide -January 22- April 18

Divorce and Domestic Violence Innocent spouse Injured spouse

Custody Under qualifying child rules custodial parent claims dependent benefits Child support irrelevant Noncustodial parent access to dependent benefits: -Form Judgment or agreement and signed statement (for pre 2009 agreements) Tie breaker rules

Immigration Who is a nonresident alien under the tax code? Filing requirements for nonresident aliens Tax information is not shared with BCIS ITINs Refunds can be obtained even if SSN/ITIN mismatch exists

Employment Law Misclassified workers -Form SS-8 Recordkeeping for sole proprietors -written records of income and expenses: a must -receipts: keep and organize -formal ledgers: ideal but unnecessary

Consumer Law Levies: IRS/IDR can garnish: -paychecks: vast majority (formula based) -bank accounts: all funds -social security: 15% (IRS only) -but not unemployment benefits ID theft -typical scenario: ID thief working under another taxpayer’s SSN; IRS reassesses victim’s taxes using additional income earned by thief -all victims should review their IRS records

Consumer Law Liens Debt cancellation -general rule: cancelled debt is taxable -exceptions: a) insolvency b) certain mortgage foreclosures

Our Services All of our services are available statewide Full representation -clinic staff and interns or pro bono attorneys Brief advice -by phone or in person -we review documents, contact IRS as necessary and create a step by step resolution plan -available to all taxpayers, regardless of whether they qualify for representation services

Our Services Referrals -VITA -community service organizations -IRS/IDR Outreach -ITIN events -fairs/ other tabling events -presentations -trainings

Contacting Us Practitioner questions: Tax Clinic Manager Client referral: Tax Clinic Help Line Center for Economic Progress