Topics for Experienced Counselors Districts may wish to add or delete items from this list NJ TAX TY2014 v11

Topics for Experienced Counselors Refer taxpayers with the following situations to an experienced counselor: Amended or prior year returns Can be done using prior year TaxWise software ( (or other prior year) Amended returns for prior years cannot be e-filed Married same sex couples may file amended returns choosing to be treated as married for 1 or more prior tax years under statute of limitations * Domestic Partnership for NJ return Sale of main home* Tip income* * TaxPrep4Free.org Special Topics document available NJ TAX TY2014 v1 2

Topics for Experienced Counselors Refer taxpayers with the following situations to an experienced counselor: Non-deductible portion of IRA (Form 8606)* Qualified tuition program distributions (Taxable portion, 529 plans only) Repayment of homebuyers credit (after disposition of home) – Form 5405* Handling false/spurious net operating loss* * TaxPrep4Free.org Special Topics document available (cont’d) NJ TAX TY2014 v1 3

Topics for Experienced Counselors Refer taxpayers with the following situations to an experienced counselor: NY nonresident income tax return for wages only* NJ resident with PA withholding* NJ resident with Philadelphia wage tax* Partially taxable property tax recoveries to be netted on Schedule A Lump sum Social Security payments* * TaxPrep4Free.org Special Topics document available (cont’d) NJ TAX TY2014 v1 4

Topics for Experienced Counselors Refer taxpayers with the following situations to an experienced counselor: Rent or royalty on 1099-MISC* Screening for potential casualty loss* Cancellation of debt Foreclosure/Abandonment of Principal Residence on which there is a secured mortgage (1099-A, Schedule D) Cancellation of debt on mortgage secured by principal residence (1099-C, Form 982)* Health Savings Account (HSA)* * TaxPrep4Free.org Special Topics document available (cont’d) NJ TAX TY2014 v1 5