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

2. 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

3. 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

4. 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

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

6. Divorce and Domestic Violence Innocent spouse Injured spouse

7. Custody Under qualifying child rules custodial parent claims dependent benefits Child support irrelevant Noncustodial parent access to dependent benefits: -Form 8332 -Judgment or agreement and signed statement (for pre 2009 agreements) Tie breaker rules

8. 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

9. 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

10. 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

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

12. 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

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

14. Contacting Us Practitioner questions: Tax Clinic Manager 312-630-0255 Client referral: Tax Clinic Help Line 312-630-0241 Center for Economic Progress 312-252-0280 www.economicprogress.org