Part I: General Information

Lines A Through E

Part I consists of:

• Line A, Principal business or profession, including product or service
• Line B, Business code
  • Refer to the code list in the instructions for Schedule C or Form 1040 instructions
• Line D, Employer ID number
  • The IRS supplies this number to businesses and other professional activities
  • If the taxpayer does not have one, leave the space blank; you cannot use the taxpayer's social security number
• Line E, Business address
• Line F asks if the business made any payments in 2011 that would require filing of Form(s) 1099.
• Line G — If line F is Yes, did or will the business file all required Forms 1099? Check "Yes" or "No" box.

In general, taxpayers who seek assistance through the VITA/TCE program may be required to file Form 1099-MISC for payments in the amount of $600 or more for services performed for a trade or business by people not treated as its employees. An example is for subcontractors who are nonemployees. For a complete listing of Forms 1099 and the requirements for issuance, refer to the chart on page 15 of the Form 1099 General Instructions.

If the taxpayer responds yes to Question F on Schedule C-EZ, the income tax return and any related Form 1099 preparation are both out of scope for the VITA/TCE program. The Form 1040 must still be referred to a professional tax preparer even if taxpayers indicate they have already filed the Forms 1099.

If the response to Question F is yes, there is no need to proceed to Question G.