ITLA
The use of this is mandatory when TED (Taxability, Eligibility, Deductibility) is on the table.
What is ITLA? IRM Reference: 21.3.4.9.1
This form is used to report additional taxes on.
What is a Schedule 2? Pub 17
This is not a test to determine if a child is a qualifying child for the Earned Income Credit.
What is the support test? Pub 596
This form is used when itemizing one’s deductions.
What is Schedule A? 1040 Instructions
This form is used when there are additions to income.
What is Schedule 1? 1040 instructions
This tool on the ITLA homepage can be used to locate in and out of scope tax law designations?
What is the FA Search Engine? IRM Reference: 21.3.4.9.1.2
Clark has 1 dependent son and has not remarried. Clark will use this filing status for 2021 after his wife passed away in 2020.
What is Married filing jointly? Pub 501
This is the maximum amount of the Child tax credit for 2022.
What is $2,000? IRM 21.6.3.4.1.24
John used this as his standard deduction for 2021 because he is single, 67 years of age and blind.
What is 15,950? Pub 501
Susan will report her W-2 wages on:
What is form 1040 line 1? 1040 instructions
This can be used on the ITLA Application page to help determine the appropriate ITLA to use when a tax law question is asked.
What is TLC Intent? IRM Reference: 21.3.4.9.1
The word “Deceased, the decedents name, and the DOD.
What information is required to be listed at the top of a decedents return? Pub 559
This Pub provides the income limits for the Credit for the Elderly or the Disabled.
What is Pub 524?
This is the amount of medical and dental expenses one can deduct for 2021.
What is more than 7.5% of your AGI? Pub 502
Tom received a Turkey and a $5,000 bonus from his employer. He will report this as income.
What is the $5,000 bonus? Pub 525
Use this to review the questions asked to make any changes to modify the ITLA response.
What is the Summary section of the Response page?
This form provides an extension of time to file a tax return.
What is form 4868? Pub 3
If your MAGI is this $ amount or more your Adoption Credit or exclusion is eliminated.
What is $256,660? Form 8863 Instructions
This is the maximum amount of educator expenses for a single taxpayer deductible on Schedule 1.
What is $250? 1040 Instructions
Student loan interest deduction is a deduction to?
What is income? Pub 970
Review first to assure this is correct then provide in its entirety to the taxpayer once an ITLA has been completed.
What is the ITLA response?
This taxpayer identification number is applied for using form W-7.
What is an ITIN? W-7 instructions
This percentage of the American Opportunity Credit is refundable.
What is 40%? Pub 970
This amount can be deducted as a Charitable contribution for a single taxpayer who chooses not to itemize their deductions.
What is $300? Pub 526
Which of the following is considered NON taxable income? Railroad unemployment benefits or public welfare payments based on need.
What is Public welfare payments? Pub 525