Part I: General Information
Part I consists of:
In general, taxpayers who seek assistance through the VITA/TCE programs 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 in the Form 1099 General Instructions.
If the taxpayer responds Yes to making payments that would require the filing of Form(s) 1099, the income tax return and any related Form 1099 preparation are both out of scope for the VITA/TCE programs. The Form 1040 must still be referred to a professional tax preparer even if taxpayers indicate they have already filed the Forms 1099.
You don't have to enter the business address if it's the same as the taxpayer address entered on page 1 of Form 1040.
Use the Help screen in Schedule C-EZ to find Principal Business Codes.