Correspondence
You should do this at a minimum when sending a 1040 back to a taxpayer - (name at least 3 things).
What is:
- line thru CAPR
- Circle out received date
- Write Action Trail on lower left corner of 1st page of 1040
- Check for all missing forms/schedules
- Write "Estate of" on decedents
WHAT IS WRITING "ESTATE OF" ON 1040 (3531) BY THE DECEASED'S NAME OR CHECKING BOX A ON 6001?
CCC IS SHORTENED FORM OF THIS......HOW IS MY LAPTOP ANYWAY?
WHAT IS COMPUTER CONDITION CODE?
This code is used to gather info on paper filed returns (generally completed using a commercial service to prepare the returns)....its sometimes really hard to locate the source.
WHAT IS V?
You should use this when we have corresponded with a taxpayer once....or twice and they have not provided the information requested
What is CCC "U"?
This is input on a decedent return when sending the form back for signature - don't forget to do this Travis!
What is write in the caption line, beside the decedent's name "Estate of"?
THE THREE SOURCES USED TO EDIT TITLE (in the AIL) OF A COURT APPOINTED OR PERSONAL REP, IN ORDER.
WHAT IS
1 - COURT CERTIFICATE
2 - FORM 1310
3 - SIGNATURE AREA?
WHEN YOU HAVE AN CCC "L OR W" - THE TAXPAYER MAY BE ENTITLED TO A REFUND, BUT ISN'T ABLE TO SIGN THEIR NAME - WELL, IT MAY BE REALLY DIFFICULT TO DO.
WHAT IS A DECEDENT RETURN?
This code is used to tell computer that taxpayer doesn't qualify for EIC and forces the number to zero. Amish and Mennonite, as well as notary claims also qualify.
What's "B"?
If a taxpayer included a Schedule 1 with an amount of $502 on line 3 and no other information in the file, at a minimum what should we be doing?
Do this when you have to request more than 3 Forms or 3 Schedules on a 6001.
What is use a "fill in (36)"on the back page?
This edit should be made after a person's last name....unless they are married and have the same last name.....(Bonus points if you know exactly where the edit mark should go)
WHAT IS WHERE "DECD" SHOULD BE LOCATED?
You may use this code when you have refund and you only have one document as proof of the withholding.....especially if it is handwritten or Form 4832, altered, etc.
What is CCC 8?
Code H
What code is used when taxpayer has more than $500 in charitable donations and uses Form 8283?
These helpful items are found at the end of the job aid .- Deb just talked about these - name 3
What are:
- decedent guide
- received date flow chart
- prior year conversion
- attachment editing?
This is "the Darrell" (not dropping his keys) - remember to circle the correct item!
What is the "/"?
WHEN DOCUMENTARY EVIDENCE NOT NEEDED ON A DECEDENT RETURN
WHAT IS:
> FS 2 returns when surviving spouse has signed
> Refund/credit elect of less than $100
> Credit elect where taxpayer died in year after tax year being processed
> Currently, tax returns from 2020 (statutory limits)
Name one of two codes edited to stop letters being sent to taxpayers - don't you love seeing nothing entered on page 2 of the 1040? Or, when form 2210 is sent, requesting a waiver?
WHAT IS :
> "B" - suppression of CP 51-IRS calculated your tax
> "P" - suppresses computer letter Estimated Tax Underpayment Penalty.
This is edited when taxpayer is not liable for self employment tax....let's see its not M, N, O, P......
What is "S"?
You may go to this resource if you need a blank form and you can't find it elsewhere......think of it as our own files and you can find a link on the main IRS page.
What is the "Published Products Catalog"?
This action code is Ericka's - - or you dial this number when you need to know stuff. (like local social services, healthcare, financial counseling)
What is "211"?
Name 3 things needing to be edited on a decedent return - two start with letter "D"; the is another word for something that hurts you.....(old English)
WHAT IS
> Date of Death
> DECD or "deceased"
> AIL (if refund/uncomputed- requested if non refund)
> CCC (IF REFUND)
This code is used when both taxpayers died during the tax period....like during COVID.
What is CCC A?
When a prior year has been cleared by Statutes (or is older than 3 years old and due a refund, this code is edited....?
What is "K"?
Name a hobby that both Deb and Darrell share.
What is dutch oven cooking?