Federal

IRS FORMS & PUBS

Pub 17 - Tax Guide
Pub 4012 - Volunteer Resource Guide

Current Yr Forms & Pubs List
Prior Year Forms & Pubs
IRS Tax Map
2019 Tax Tables

IRS PUBLICATIONS
Pub 535 - Business Expenses
Pub 554 - Guide for Seniors
Pub 575 - Pension Income
Pub 596 - Earned Income Credit (EIC)
Pub 972 - Child Tax Credit
Pub 970 - Tax Benefits for Education
Pub 974 - Prem. Tax Credits
Pub 5027 - Identity Theft
Pub 5157A - ACA

Forms
Form 1040 | Instructions
Sch 1 - Adds & Adjusts | Inst.
Sch 2 - Addl Tax | Inst.
Sch 3 - Addl Cr & Pymt | Inst.

Form 8962 | Inst.
Form 8965 | Inst.

INTERACTIVE RESOURCES
First Time Homebuyer Credit - account lookup

Interactive Tax Assistant
ITA - Qualify for Child Tax Cr?
ITA - May I claim Dependents?
ITA - What is my Filing Status?
EITC Assistant - Do I qualify?

Sales Tax Deductn Calculator

Tax Withholding Calculator
Pub 505 - if more complex

INCOME
K-1 (items In Scope)
Soc Sec - Lump Sum
Railroad Retirement
Blue = just like SS benefits
Green = select RRB-1099-R

De Minimis Safe Harbor for errors in reporting

DEDUCTIONS
QBI Deduction - Pub 535
Form 8995 | Instruct.
Sched A - Medical Expenses

CODES
2019 W-2 Box 12 codes (list)

D - Elctv. Salary Deferral
E - Elctv Deferral 403(b)
Retirement Saver Credit?
TaxSlayer input

Minimum Essential Coverage
DD - Health Insurance
W - HSA Contributions

1099-R Codes
1099-R Box 7 Dist. codes
1099-R Exceptions to Early Withdrawal penalty

Sched C Business Codes
Sched D 8949 adjust codes

WHERE TO MAIL
Mailing your Tax Return
Mailing Amended Return

TAXPAYER ADVOCATE
Tax Changes by Topic
Your Voice at the IRS

Pub 4299 - Privacy, Confidentiality, and Civil Rights – A Public Trust

Discussion About
Brokerage Statements
Pensions/Annuities/IRAs

Mailing Addresses for tax returns from Maine taxpayers.

Click here to print a copy - includes addresses for amended returns

 
Mailing Addresses.png
 

Click here to print a copy - includes addresses for amended returns

Update Feb 7, 2019.
TaxSlayer® will accurately compute the Qualified Business Income Deduction when the Health Insurance premiums to be used for the Self-employed Health Insurance Deduction are entered directly in the Schedule C - General Expense screen.

The distinction being made here is that TaxSlayer® will not properly make the deduction to QBI if the Health insurance premium amount to be used for the Self-employed Health Insurance Deduction is entered into the software as an Adjustment to Income.

For AARP tax sites that have held Sched C returns:

You are being asked to reopen the returns so that TaxSlayer® can recalculate the QBID. Further guidance will be provided once the amended regulations have been published in the OFR (Office of the Federal Register).

Find the full explanation on AARP NVP. Search for document titled QBI Deduction Update 2019-02.

Maine Fraud Alert

If you believe you are a victim of identity theft or that a breach of personally identifiable information has occurred, contact MRS at (207) 626-8475 or email fraudalert.mrs@maine.gov as soon as possible.

Timely notification assists MRS in preventing fraudulent tax refunds.

MISCELLANEOUS

Guidance on De Minimis Safe Harbor for errors in reporting on informational returns U.S. 26 § 6721 (c)(3)(A).
Full report in IRS Notice 2017-09.

ABA Bank Routing numbers (Caution: Large banks can have more than one ABA number. For example, Bank of America bought Fleet Bank many years ago. For those account holders, today’s Bank of America account will still use Fleet’s legacy ABA number.)

Towns that now support some form of Senior Tax assistance: criteria for eligibility and where to apply

Injured or Innocent Spouse Relief? Only Injured Spouse Allocation is within Scope of AARP Tax-Aide sites. See Pub 4491.

Determining Alien Tax Status. “If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31).” IRS.gov Pub 519 - US Tax Guide for Aliens

Important Changes in Federal tax laws for the 2019 tax year. Take a Look