Pubs, Forms, and Correspondence
Publication 501
What is the Publication for Dependents, Standard Deduction, and Filing Information?
What is a valid TIN?
A $500 non- refundable credit
What is the Credit for Other Dependents?
IRM 21.6.3.4.1.22.3 (1)
Schedule A
What schedule do taxpayers submit to claim itemized deductions?
IRM 21.6.4.4.1(1)
Publication 525
What is the Taxable and Nontaxable Income publication?
Publication 596
What is the Earned Income Credit Publication?
A non- refundable credit used to reduce the taxpayer's tax liability. (This credit is a different amount and has different rules depending on the tax year.)
What is the Child Tax Credit
IRM 21.6.3.4.1.22 (1)
Command Code used to verify issued date of a Social Security Number / ITIN.
What is Command Code INOLES?
IRM 21.6.3.4.2.7.3(5)
I depend on the taxpayer's filing status, age, if they're blind and whether or not they can be claimed as a dependent on another return.
What is the standard deduction?
IRM 21.6.4.4.2(1)
Form 1099-C
What form reflects a cancellation of debt?
Publication 525 Page 20
Ms. Johnson was suprised she received correspondence indicating she may be entitled to EIC with a qualifying child.
What is the CP 09?
IRM 21.6.3.4.2.7.8(1)
A Valid Taxpayer Identification Number.
What does each qualifying child have to have for the Child Tax Credit?
SSN, ITIN, ATIN ( while an adoption is pending) PER IRM 21.6.3.4.1.22.1(2)
4 tests that must be met for your child to be your qualifying child.
What are the Relationship, Age, Residency, and, Joint return test?
IRM 21.6.3.4.2.7.1.2(1)
No Tax on Tips, No Tax on Overtime, No Tax on Car Loan Interest, and Enhanced Deduction for Seniors.
What deductions can be claimed on Schedule 1-A?
IRM 21.6.4.4.3
Court Awards and Damages, Disaster Relief Payments, Interest Income.
What are types of Income?
ITLA - INCOME - APP 110
PUBLICATION 1915
What is the Publication to Understand Your IRS Individual Taxpayer Identification Number ITIN?
On or before the due date, or extended due date, of the return.
When do taxpayers, primary, secondary (if applicable), and all qualifying children must have their TINs assigned?
PER IRM 21.6.3.4.1.22.1(3)
This is available for certain low-income individuals who meet earned income, AGI, and certain other requirements.
What is the EITC?
IRM 21.6.3.4.2.7(1)
7.5% of the AGI
What is threshold to deduct medical and dental expenses on Schedule A?
IRM 21.6.4.4.1.3(1)
Income in the form of money, property, and services that isn’t exempt from tax.
What is Gross Income.
Publication 501 page 19
Form 8862
What is the form, Information to Claim Certain Credits After Disallowance?
I am filed to provide notice to the IRS of my fiduciary relationship.
What is the Form 56?
Publication 559 Page 4
IRM 21.1.3.4
Must be at least age 25 but under age 65 (either spouse, if joint return)
Taxpayer's principal residence must be in the US for more than 1/2 of the tax year (both spouses, if joint).
For tax years 2018 - 2025: Must not be a dependent of ( or eligible to be claimed as a dependent) by another taxpayer (both spouses, if jlint.
What are the requirements for a taxpayer to claim EITC without a qualifying child?
IRM 21.6.3.4.2.7.1.1(1)
Sarah worked at Hope Elementary School for at least 900 hours. She filed a Schedule 1 with part II line 11 completed.
What is the Educator Expenses Deduction?
Publication 529 Page 3
TCD 0058
De Minimis (Minimal) Benefits
What is a product / service that is so small it would be unreasonable for the employer to account for it?
Pub 525 Page 5