1. Filing basics
Spring 2018, LAMC

2. Course objectives The objective of this lesson is to help you:
Determine who MUST file a return
Determine who SHOULD file a return
Verify the taxpayer’s identity
Determine how to file a return
Resources you need to use to determine filing basics:
Form C
Publication 4012

3. Who must file To determine who must file refer to Publication 4012:
Chart A: For Most People Who Must File A Return
Chart B: For Children and Other Dependents
Chart C: Other Situations When You Must File
What do you need to know to decide if someone must file
a tax return?
Age
Gross Income
Filing status(i.e. single, married filing joint, married filing separate)

4. Exercise
Mark is 26 years old, single and his gross income is $30,000.
Is he required to file a federal income tax return?

5. Common situations where a person is required to file
If the person is self-employed and had a net earnings of $400 or more (this is outside of the scope of our VITA clinic, and must be referred to another VITA center)
If the person owes special taxes.
Refer to Chart C to see common situations where a person is required to file.

6. Who should file a return?
Even if a person is not required to file, he or she should file a return if eligible to claim:
a refund of withheld taxes
The earned income credit (EIC)
Additional child tax credit
American opportunity credit

7. How to verify taxpayer identity
Ask to see photo identification such as:
Valid driver’s license (U.S.)
State ID (U.S.)
Passport
Visa
Military ID
National ID
Employer ID
School ID

8. Examples
Michael and Jennifer are married and usually file jointly. During the tax year, she turned 67, and he turned 62. Their gross income was $24,000. Based only on this information, are they required to file a tax return?
Margaret is 35 years old. Her gross income is $45,000 for the year. Based only on this information is she required to file a tax return?
True or False: It is your responsibility as a volunteer tax preparer to enter each Social Security number correctly on the tax return.
Yes they are. The filing requirement for a married filing joint couple is $22,050 if one spouse is 65 and older.
Yes.
True.