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mcc-us committed Sep 13, 2024
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10 changes: 7 additions & 3 deletions README.md
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Expand Up @@ -14,7 +14,7 @@ function button5() { window.open("/irs.ea/pages/001-pub17.tax.guide/"); }

|**To Do**|
|:-|
| <button onclick="button5()">17 Notes</button> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax Guide Pub. 17 |
| <button onclick="button5()">17 Notes</button> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax Guide Pub. 17 |
| **IRS Information** |
||
| <button onclick="button2()">Open: irs-pubs</button> &nbsp;&nbsp;&nbsp; Find IRS Pubs & Forms|
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| GOOD! EA syllabus & study material: https://www.iprep.online/courses/enrolled-agent-exam|
| 1 EA Lesson: https://www.hockinternational.com/shop/ea-exam-review|
| https://enrolledagentexam.com|
| **Misc. Notes:** |
| Pub 17 is one that I'd recommend for Part 1. Parts 2 and 3 are going to be all over the place. For Part 2, I'd go through the instructions for 1065, 1120, 1120-S, and Part 3 Pubs 594, 1660, and 556 to start. Investigate review courses.|

- Part 1: **Pub 17** is one that I'd recommend.
- Parts 2 and 3 are going to be all over the place.
- For Part 2, I'd go through the instructions for **1065, 1120, 1120-S**.
- Part 3 Pubs **594, 1660, and 556** to start.
- Investigate review courses.

---

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24 changes: 17 additions & 7 deletions _pages/001-pub17.tax.guide.md
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# Chapter 1. Filing Information

## 1.1 New for 2023, Reminders & Introduction
## New for 2023, Reminders & Introduction

- Child tax credit **-->** 1,600 for each qualifying child

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<script> function buttontec() { window.open("www.IRS.govTCE"); } </script>

- Free Help With Your Return
**: **Volunteer Income Tax Assistance, VITA** <button onclick="buttonvita()">See: VITA Info</button>
**: IRS.gov/VITA
**: download the *free IRS2Go app,
**: call *800-906-9887* to find the nearest VITA location
- **Volunteer Income Tax Assistance, VITA** <button onclick="buttonvita()">See: VITA Info</button>
- VITA offers free tax help to low-income taxpayers, persons with disabilities, and those with limited English proficiency.
- IRS.gov/VITA
- download the *free IRS2Go app,
- call *800-906-9887* to find the nearest VITA location

<br>
**: **Tax Counseling for the Elderly, TCE** <button onclick="buttonvtec()">See: TCE Info</button>
**: IRS.gov/TCE, *etc*. to find the nearest TCE location
- **Tax Counseling for the Elderly, TCE** <button onclick="buttonvtec()">See: TCE Info</button>
- The Tax Counseling for the Elderly (TCE) program specializes in tax issues related to pensions and retirement.
- IRS.gov/TCE, *etc*. to find the nearest TCE location








- When Using a Tax Professional (ADD MORE??)

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37 changes: 4 additions & 33 deletions drafts/3-pub17.1-1.md
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## 1: Do I Have to File a Return?

1. **Steps for Preparing**
- Gathering records, forms, and schedules
- Gathering records (Form W-2 and 1099), forms, and schedules
- Filling in, checking, and signing the return
2. **Substitute Tax Forms**
- Use of substitute forms that meet IRS requirements
3. **Form W-2 and 1099**
- Importance of these forms for reporting wages and other income
2. **Form W-2 and 1099**
- Important for reporting wages and other income


- Factors determining whether you must file: **gross income, filing status, and age**
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- **Questions**

1. What are the new lines added to Schedule 3 for the 2023 tax year?
2. When is the due date for filing the 2023 tax return for residents of Maine or Massachusetts?
3. What is the penalty for filing a frivolous tax return?

1. What three factors determine whether you must file a tax return?
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### Dependents

- Responsibility of parent - child must file for their income or parent must file for them
- Child's earnings - child earnings are not incorporated into gaurdian taxes - See Instructions for Form 8814
- Child's earnings - child earnings are not incorporated into guardian taxes - See Instructions for Form 8814

### Children Under Age 19 or Full-Time Students

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- To submit additional forms or documents that cannot be e-filed.


## 2: How to File Electronically

Free Ways To e-file: [](p17.table1-4.png)

Table 1-2. 2023 Filing Requirements for Dependents


**Requirements for an electronic return**

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- Free File Fillable Forms are available for those whose income exceeds the threshold.

2. **Volunteer Income Tax Assistance (VITA)**

- VITA offers free tax help to low-income taxpayers, persons with disabilities, and those with limited English proficiency.

- The Tax Counseling for the Elderly (TCE) program specializes in tax issues related to pensions and retirement.

**3 Questions**

1. Who is eligible for Free File services?
Expand All @@ -206,18 +191,6 @@ be filed, Attach the POA to Form 8453.

## 4: When, How, and Where to File Your Return

1. **Filing Deadlines**

- The due date for most taxpayers is April 15, 2024. Extensions are available, including automatic extensions for certain groups.

2. **Methods of Filing**

- Returns can be filed electronically or by mail. Electronic returns must be transmitted by the due date.

3. **Private Delivery Services**

- Certain delivery services are approved by the IRS for mailing tax returns, with guidelines provided for proof of mailing.

**3 Questions**


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2. **Duration for Keeping Records**

- Typically, records should be kept for at least three years from the date the return was filed. Some situations may require longer retention.

**3 Questions**

1. Why is it important to keep tax records?
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63 changes: 63 additions & 0 deletions drafts/9001-irs-docs.md
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- **Pub. 5**: Your Appeal Rights and How to Prepare a Protest if You Don't Agree
- **Pub. 463**: Travel, Gift, and Car Expenses
- **Pub. 502**: Medical and Dental Expenses
- **Pub. 503**: Child and Dependent Care Expenses
- **Pub. 504**: Divorced or Separated Individuals
- **Pub. 505**: Tax Withholding and Estimated Tax
- **Pub. 523**: Selling Your Home
- **Pub. 524**: Credit for the Elderly or the Disabled
- **Pub. 526**: Charitable Contributions
- **Pub. 527**: Residential Rental Property (Including Rental of Vacation Homes)
- **Pub. 531**: Reporting Tip Income
- **Pub. 534**: Depreciating Property Placed in Service Before 1987
- **Pub. 535**: Business Expenses
- **Pub. 547**: Casualties, Disasters, and Thefts
- **Pub. 551**: Basis of Assets
- **Pub. 556**: Examination of Returns, Appeal Rights, and Claims for Refund
- **Pub. 561**: Determining the Value of Donated Property
- **Pub. 570**: Tax Guide for Individuals With Income from U.S. Possessions
- **Pub. 575**: Pension and Annuity Income
- **Pub. 590-A**: Contributions to Individual Retirement Arrangements (IRAs)
- **Pub. 590-B**: Distributions from Individual Retirement Arrangements (IRAs)
- **Pub. 596**: Earned Income Credit (EIC)
- **Pub. 936**: Home Mortgage Interest Deduction
- **Pub. 970**: Tax Benefits for Education
- **Pub. 971**: Innocent Spouse Relief
- **Pub. 1546**: The Taxpayer Advocate Service is Your Voice at the IRS
- **Pub. 4134**: Low Income Taxpayer Clinic List

- **Form 1040**: U.S. Individual Income Tax Return
- **Form 1040-SR**: U.S. Tax Return for Seniors
- **Form 1040-ES**: Estimated Tax for Individuals
- **Form 1040-X**: Amended U.S. Individual Income Tax Return
- **Form 1040-NR**: U.S. Nonresident Alien Income Tax Return
- **Form 1099-R**: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- **Form 1099-MISC**: Miscellaneous Income
- **Form 1099-NEC**: Nonemployee Compensation
- **Form 1099-S**: Proceeds from Real Estate Transactions
- **Form 1099-B**: Proceeds from Broker and Barter Exchange Transactions
- **Form 1099-G**: Certain Government Payments
- **Form W-2**: Wage and Tax Statement
- **Form W-2G**: Certain Gambling Winnings
- **Form W-4**: Employee's Withholding Certificate
- **Form W-4V**: Voluntary Withholding Request
- **Form 8332**: Release of Claim to Exemption for Child of Divorced or Separated Parents
- **Form 8615**: Tax for Certain Children Who Have Unearned Income
- **Form 8814**: Parents' Election To Report Child's Interest and Dividends
- **Form 8962**: Premium Tax Credit (PTC)
- **Form 4970**: Tax on Accumulation Distribution of Trusts
- **Form 4972**: Tax on Lump-Sum Distributions
- **Form 6198**: At-Risk Limitations
- **Form 6251**: Alternative Minimum Tax - Individuals
- **Form 8606**: Nondeductible IRAs
- **Form 8839**: Qualified Adoption Expenses
- **Form 8853**: Archer MSAs and Long-Term Care Insurance Contracts
- **Form 8889**: Health Savings Accounts (HSAs)
- **Form 8919**: Uncollected Social Security and Medicare Tax on Wages
- **Schedule A (Form 1040)**: Itemized Deductions
- **Schedule B (Form 1040)**: Interest and Ordinary Dividends
- **Schedule C (Form 1040)**: Profit or Loss from Business (Sole Proprietorship)
- **Schedule D (Form 1040)**: Capital Gains and Losses
- **Schedule E (Form 1040)**: Supplemental Income and Loss
- **Schedule F (Form 1040)**: Profit or Loss from Farming
- **Schedule K-1 (Form 1120S)**: Shareholder’s Share of Income, Deductions, Credits, etc.

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