This document provides training notes for filing individual tax returns. It outlines a 13-week training schedule covering topics like filing basics, various forms of income and deductions, credits, and taxes. It also discusses the importance of collecting biographical data on citizenship, residency, age, marital status, and dependents to determine filing requirements. Additional details are provided on categories of taxpayers and income thresholds for dependents. Contact information is listed for questions.

1. Here are some notes that may help you in your training

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Week 1. Session 1-Filing Information
Session 2-Exemptions and Dependents
Week 2. Session 3-Filing Basics
Session 4- Employee Compensation
On-Line Module-General Filing Information ( FOUND
UNDER MY TOOLS> CATALOG>SEARCH)
WEEK 3. SESSION 5- Interest and Dividends
SESSION 6-State Refunds & Alimony
WEEK 4.SESSION7-Basis and Depreciation
SESSION 8.-Special Considerations for
Depreciation
WEEK 5. Session 9.-SELF EMPLOYMENT
On-Line Module 2013 Spotlight on 1099-MISC
On-LineModule Spotlight on Schedule C
WEEK 6. On-Line Module Kids Stuff Preparing Returns
for Childcare Providers
On-Line Module Preparing Returns for Truckers
Session 10 –Capital Gains and Losses
On-line Module2013 Spotlight on Schedule D
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WEEK 7. Session 11-Reitrement Distribution
On-Line Module Spotlight on 1099 –R
Session 12- Residential Rental Property & Flow
Through Entities
WEEK 8. Session 13- Government Payments and Other
Income
Session 14-Adjustment to Income
Session 15 MID TERM REVIEW
WEEK 9. Session 16 Standard and Itemized Deductions
On-Line Module-2013 Spotlight on Schedule A
Session 17- Miscellaneous Itemized Deductions
WEEK 10. Session 18 –Tax and Childcare Credits
Session 19-Education Credits
Session 20. Saver’s Credit & Child Tax Credit
WEEK 11. Session 21- Other Taxes and Payments
Session 22- Earned Income Tax Credit
On-line Module-Earned Income Credit
WEEK 12.Session 23-Refund & Balance Due
Session 24-Tac Return Review and Electronic
Filing
On-Line Module Preparing Amended Returns
WEEK 13. Session 25- Practices, Procedures and Ethics
Session 26 Final Review
On-Line Module Ethics & Due Diligence
Requirements

4. *A citizen or resident of the United States
must file a federal individual income
tax return if they are required to file.
*How Do you know if they are required to
file?
Collecting biographical data is the first
critical step to answering the filing
question. The type of biographical
date that must be collected can be
categorized into four key areas.
Citizenship and Residency
Date of Birth and Age
Marital Status
Dependents
Biographical Data is also
used when an individual
is required to file a tax
return to determine how
an individual should
report and calculate
their tax return entries.

5. A Persons citizenship
and residency are
important for
determining whether and
how and individual must
file a tax return.
 Invidividual Taxpayers
basically fit into two
categories Resident or
Non Resident. A non
Resident is also
referred to as a Alien.
 There are three
categories of Alien and
they are; resident, Non
Resident, or dual status
taxpayer.
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http://www.irs
.gov/pub/irspdf/p519.pdf

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Generally an
individuals age on
December 31st
determines how old
they are for tax
purposes.
There is an exception
to the determination
of an individuals age.
An individual may be
considered 65 on the
day before their
birthday only if they
65th Birthday is on Jan
1st.
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ww.irs.gov/pub/irspdf/f1040

7. There are five Standard Filing
categories into which
individuals can fit
The categories are
Most taxpayers
Dependent taxpayers
Children
Self-Employed Individuals
Aliens
If an individual does not meet
their categories filing
requirements there are
situations when they still
need or should file a tax
return.
The two other categories that
cover these situations are
Others required to file and
others that should file.

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Community Property
 When calculating
gross income to
determine filing
requirements, commun
ity property rules
when all of the
following are true
for the taxpayer.
 Married
Lives in a Community
Property State
 Does not file a
joint return with
their spouse
Arizona, Idaho, Californi
a
,Louisiana, Nevada, Ne
w
Mexico, Texas, Washingt
on, and Wisconsin are
Community Property
States
For more information on
Community Property
rules see IRS Publication
17 part 1

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Dependents must file
if their unearned or
gross income meets the
corresponding
threshold amounts for
their marital status,
age, and blindness.
Unearned , earned and
gross Income only
refers to the income
of the dependent
individual even if
their filing status is
MFJ and their spouse
had income.
Gross income is
taxable earned
income plus taxable
unearned income
To further
determine if a tax
payer is considered
blind for tax
purposes refer to
tax publication 17
part 5 Standard
Deductions and
Itemized
deductions.

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If You have further questions
please contact
Dona Farmer at 540-583-0845
donafarmer@ymail.com
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Or Lauren Cappello
540-589-5161
Lmicianocappello@yahoo.com
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https://www.facebook.com/pages/JacksonHewitt-in-Virginia/208631722630141
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Lauren Summary