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Filing Basics
Time Requirement: 10 minutes
Purpose
Help tax preparers determine which taxpayers must or should file a tax return. Learn how to verify a taxpayer’s identity, which form to use, and how to complete the Basic Information section.
Objectives
- Determine who must file and who should file a tax return
- Verify taxpayer identity
- Determine how to file a return
Teaching the Lesson
Refer to the Lesson Plan for helpful instructor notes, visual aids, TaxSlayer demos, and Internet links. Use the following statements to prompt students to share what they know about Filing Basics.
- What helps determine if an individual must file?
- Why would a person want to file if they are not required to?
- What makes efiling better than paper filing.
Refer students who may want to work independently to Publication 4491, Filing Basics.
Key References
This lesson refers to the following publications and forms:
- Form 1040
- Form 13614-C, Page 2, Part III
- Pub 4012, Who Must File tab
- Pub 17, Filing Information and Index
All references to materials can be found by clicking the Job Aids and Media button. There are also links to helpful tools that can be found on the irs.gov public portal. For this lesson, the student can link to the following sites for additional help:
TaxSlayer® Demos and Tutorials
It is recommended to go to the Practice Lab and access the latest TaxSlayer tutorial for this lesson. The TaxSlayer tutorials can be found by going to the Practice Lab and clicking on the link for TaxSlayer IRS training.
Publication 4012, Who Must File tab will include recommended job aids and TaxSlayer screens.