Page 128 - Virtual Currencies
P. 128

12:10 - 7-Feb-2023
         Page 37 of 42
                             Fileid: … tions/p544/2022/a/xml/cycle03/source
         The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
         1099-NEC, etc.); unemployment compensation   vides information on your repayments and   tect  your  identity  when  using  any  social  net-
         statements  (by  mail  or  in  a  digital  format)  or   account balance.  working site.
         other  government  payment  statements  (Form   • The Sales Tax Deduction Calculator   The  following  IRS  YouTube  channels  pro-
         1099-G); and interest, dividend, and retirement   (IRS.gov/SalesTax) figures the amount you   vide short, informative videos on various tax-re-
         statements  from  banks  and  investment  firms   can claim if you itemize deductions on   lated topics in English, Spanish, and ASL.
         (Forms  1099),  you  have  several  options  to   Schedule A (Form 1040).  • Youtube.com/irsvideos.
         choose from to prepare and file your tax return.                          • Youtube.com/irsvideosmultilingua.
         You can prepare the tax return yourself, see if   Getting  answers  to  your  tax  ques-  • Youtube.com/irsvideosASL.
                                                   tions.  On  IRS.gov,  you  can  get
         you qualify for free tax preparation, or hire a tax
         professional to prepare your return.      up-to-date  information  on  current   Watching  IRS  videos.  The  IRS  Video  portal
                                             events and changes in tax law.      (IRSVideos.gov) contains video and audio pre-
         Free  options  for  tax  preparation.    Go  to   • IRS.gov/Help: A variety of tools to help you   sentations  for  individuals,  small  businesses,
         IRS.gov  to  see  your  options  for  preparing  and   get answers to some of the most common   and tax professionals.
         filing your return online or in your local commun-  tax questions.
         ity, if you qualify, which include the following.  • IRS.gov/ITA: The Interactive Tax Assistant,   Online  tax  information  in  other  languages.
           • Free File. This program lets you prepare   a tool that will ask you questions and,   You  can  find  information  on  IRS.gov/
             and file your federal individual income tax   based on your input, provide answers on a   MyLanguage  if  English  isn’t  your  native  lan-
             return for free using brand-name tax-prep-  number of tax law topics.  guage.
             aration-and-filing software or Free File filla-  • IRS.gov/Forms: Find forms, instructions,
             ble forms. However, state tax preparation   and publications. You will find details on   Free Over-the-Phone Interpreter (OPI) Serv-
             may not be available through Free File. Go   the most recent tax changes and interac-  ice.  The IRS is committed to serving our multi-
             to IRS.gov/FreeFile to see if you qualify for   tive links to help you find answers to your   lingual customers by offering OPI services. The
             free online federal tax preparation, e-filing,   questions.         OPI Service is a federally funded program and
             and direct deposit or payment options.  • You may also be able to access tax law in-  is  available  at  Taxpayer  Assistance  Centers
           • VITA. The Volunteer Income Tax Assis-  formation in your electronic filing software.  (TACs), other IRS offices, and every VITA/TCE
             tance (VITA) program offers free tax help                           return  site.  The  OPI  Service  is  accessible  in
             to people with low-to-moderate incomes,                             more than 350 languages.
             persons with disabilities, and limited-Eng-  Need someone to prepare your tax return?
             lish-speaking taxpayers who need help   There are various types of tax return preparers,   Accessibility  Helpline  available  for  taxpay-
             preparing their own tax returns. Go to   including  enrolled  agents,  certified  public  ac-  ers with disabilities.  Taxpayers who need in-
             IRS.gov/VITA, download the free IRS2Go   countants (CPAs), accountants, and many oth-  formation  about  accessibility  services  can  call
             app, or call 800-906-9887 for information   ers  who  don’t  have  professional  credentials.  If   833-690-0598.  The  Accessibility  Helpline  can
             on free tax return preparation.  you choose to have someone prepare your tax   answer questions related to current and future
           • TCE. The Tax Counseling for the Elderly   return, choose that preparer wisely. A paid tax   accessibility products and services available in
             (TCE) program offers free tax help for all   preparer is:           alternative media formats (for example, braille,
             taxpayers, particularly those who are 60   • Primarily responsible for the overall sub-  large print, audio, etc.). The Accessibility Help-
             years of age and older. TCE volunteers   stantive accuracy of your return,  line does not have access to your IRS account.
             specialize in answering questions about   • Required to sign the return, and  For help with tax law, refunds, or account-rela-
             pensions and retirement-related issues   • Required to include their preparer tax iden-  ted issues, go to IRS.gov/LetUsHelp.
             unique to seniors. Go to IRS.gov/TCE,   tification number (PTIN).
             download the free IRS2Go app, or call   Although the tax preparer always signs the   Note.  Form 9000, Alternative Media Prefer-
             888-227-7669 for information on free tax                            ence, or Form 9000(SP) allows you to elect to
             return preparation.             return, you're ultimately responsible for provid-  receive certain types of written correspondence
           • MilTax. Members of the U.S. Armed   ing all the information required for the preparer   in the following formats.
             Forces and qualified veterans may use Mil-  to accurately prepare your return. Anyone paid   • Standard Print.
                                             to prepare tax returns for others should have a
             Tax, a free tax service offered by the De-                            • Large Print.
             partment of Defense through Military One-  thorough  understanding  of  tax  matters.  For
                                             more information on how to choose a tax pre-
             Source. For more information, go to                                   • Braille.
             MilitaryOneSource (MilitaryOneSource.mil/  parer, go to Tips for Choosing a Tax Preparer   • Audio (MP3).
                                             on IRS.gov.
             MilTax).
               Also,  the  IRS  offers  Free  Fillable                             • Plain Text File (TXT).
             Forms, which can be completed online and   Coronavirus.  Go  to  IRS.gov/Coronavirus  for   • Braille Ready File (BRF).
                                             links to information on the impact of the corona-
             then  filed  electronically  regardless  of  in-  virus, as well as tax relief available for individu-
             come.                           als  and  families,  small  and  large  businesses,   Disasters.  Go  to  Disaster  Assistance  and
                                                                                            Relief
                                                                                 Emergency
                                                                                                                and
                                                                                                      Individuals
                                                                                                  for
         Using online tools to help prepare your re-  and tax-exempt organizations.  Businesses to review the available disaster tax
         turn.  Go to IRS.gov/Tools for the following.  Employers  can  register  to  use  Business   relief.
           • The Earned Income Tax Credit Assistant   Services Online.  The Social Security Adminis-
             (IRS.gov/EITCAssistant) determines if   tration (SSA) offers online service at SSA.gov/  Getting  tax  forms  and  publications.  Go  to
             you’re eligible for the earned income credit   employer for fast, free, and secure online W-2   IRS.gov/Forms  to  view,  download,  or  print  all
             (EIC).                          filing  options  to  CPAs,  accountants,  enrolled   the  forms,  instructions,  and  publications  you
           • The Online EIN Application (IRS.gov/EIN)   agents, and individuals who process Form W-2,   may  need.  Or,  you  can  go  to  IRS.gov/
             helps you get an employer identification   Wage  and  Tax  Statement,  and  Form  W-2c,   OrderForms to place an order.
             number (EIN) at no cost.
           • The Tax Withholding Estimator (IRS.gov/  Corrected Wage and Tax Statement.  Getting tax publications and instructions in
             W4app) makes it easier for you to estimate   IRS social media.  Go to IRS.gov/SocialMedia   eBook  format.  You  can  also  download  and
             the federal income tax you want your em-  to  see  the  various  social  media  tools  the  IRS   view  popular  tax  publications  and  instructions
             ployer to withhold from your paycheck.   uses  to  share  the  latest  information  on  tax   (including  the  Instructions  for  Form  1040)  on
             This is tax withholding. See how your with-  changes, scam alerts, initiatives, products, and   mobile devices as eBooks at IRS.gov/eBooks.
             holding affects your refund, take-home   services.  At  the  IRS,  privacy  and  security  are
             pay, or tax due.                our highest priority. We use these tools to share   Note.  IRS  eBooks  have  been  tested  using
           • The First-Time Homebuyer Credit Account   public information with you. Don’t post your so-  Apple's  iBooks  for  iPad.  Our  eBooks  haven’t
                                                                                 been tested on other dedicated eBook readers,
             Look-up (IRS.gov/HomeBuyer) tool pro-  cial security number (SSN) or other confidential
                                             information  on  social  media  sites.  Always  pro-
         Publication 544 (2022)                                                                               Page 37
   123   124   125   126   127   128   129   130   131   132   133