Part I: General Information
Lines A Through E
Part I consists of:
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.
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.