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Tax Filing Requirements

Due to ever-increasing complexity of tax law, a small chart as has been presented on this page in previous years can no longer be accurate for all filing situations.  Therefore, for up-to-date tax filing requirements, refer to IRS Pub 4012 page A-1.

Ammended and Prior Year Returns

To prepare Ammended Returns, or to prepare Prior Year Returns, refer to IRS Pub 4012, section 'M'.

Filing A Return with $0 Income

To assist in identifying and preventing tax identity theft, Tax-Aide recommends that all taxpayers e-file even if not required.  Because tax returns with $0 AGI cannot be e-filed, enter $1 as Other Income on Schedule 1, Line 21, Other Income, with the notation, "IN ORDER TO E-FILE."

Confirming Taxpayer and Family Identity

  • Photo ID and SS card for taxpayer (and spouse)
  • SS Card for each dependent
  • Alternate Can use SS statement in place of SS Card, as long as the photo ID matches the SS statement.

    The above means of identification are the primary ones we should use during the season. If a client offers an alternate ID, always consult with your Local Coordinator to verify acceptability.

    Penalties for Filing Late and Paying Late

    The IRS imposes penalties for late filing and late payments. Click on this link to learn more.

    Of particular interest is point #8: "No penalty if reasonable cause." It does not state what constitutes "reasonable cause," but if a taxpayer endured a significant, unusual event which caused a late filing and/or late payment, it might be fruitful for them to pursue a "No penalty" solution.

    W-2 Verification Code

    Some taxpayers will have a 16-digit alpha/ numeric code in box 9 of their W-2. The format will be four 4-digit fields separated by dashes, such as 0123-4567-89AB-CDEF.  The purpose of this code is to continue a test started several years ago to combat tax-related identity theft and tax return fraud.

    • If there is a 16-digit alpha/numeric code in Box 9, enter it in the taxpayer's return. Be sure to also enter the dashes as shown on the W-2.
    • If there is no code in Box 9, continue with the rest of the W-2 data entry.