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We are presenting seminars at the 2014 Nationwide Tax Forums. Read more here.
The U.S. Department of the Treasury and the Internal Revenue Service recently ruled they will treat same-sex couples, legally married in jurisdictions that recognize their marriages, as married for federal tax purposes. Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country is covered by the ruling. But, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.
Under the ruling, IRS will treat same-sex couples as married for all federal tax purposes where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit. Refer to Notice 2013–61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit, for more information. Or, see IRS’s Frequently Asked Questions for same sex couples.
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Post a link to, or download this electronic guide for finding EITC information on line. P 4935, Guide to Everything Earned Income Tax Credit for Individuals Online helps you find the information you need to determine eligibility for EITC and how to file accurate EITC claims. This publication describes a topic briefly and then provides a link to an on line resource for more information. We also have an electronic guide for return preparers, find the guide, P 4933, Tax Preparers Guide to Everything Earned Income Tax Credit Online here.
IRS provides tips to taxpayers to ensure they are working with a reputable tax return preparer. Find the fact sheet titled "How to Choose a Tax Return Preparer and Avoid Preparer Fraud" on irs.gov or view the videos on Choosing a Tax Preparer , Choosing a Tax Preparer in American Sign Language or Elegir a un Preparador de Impuestos on YouTube.
Our EITC Due Diligence Made Easy DVD (IRS Publication 4926) is still available. It contains tools and resources to help you prepare tax returns. The DVD has information for 2012 but is still relevant for the following:
Order your copy of the EITC Due Diligence DVD online (enter "4926" in the search box) or, call 1-800-829-3676 to place your order for up to five copies of Publication 4926. Need more copies? Send an email to us at firstname.lastname@example.org.