Preparación de la declaración de impuestos

La preparación de su declaración de impuestos sobre el ingreso resulta a menudo una tarea complicada que puede plantearle más preguntas que respuestas:

 ¿Qué formas necesito y dónde las obtengo?
 ¿Hice todos mis cálculos correctamente?
 ¿Estaré sujeto a multas?
 ¿Cómo obtengo el reembolso que me corresponde?
 ¿Conozco todas las deducciones legítimas?
 ¿Cómo obtengo mi reembolso rápidamente?
 ¿Cómo sé que el IRS recibió mi declaración y la está procesando?
 ¿Y qué hay de la declaración del impuesto estatal de California?

Las oficinas de Tax Centro ofrecen uno de los servicios más completos del Sur de California. Nuestro procedimiento de preparación de la declaración de impuestos está diseñado para garantizar resultados precisos en cada etapa. Durante la entrevista, el preparador de su declaración utiliza el software, que cuenta con un sistema integrado de control de errores y diagnóstico. En función de cómo usted elija recibir su reembolso, nuestro software se comunica con los bancos que nos financian para obtener aprobación por anticipado mientras usted se encuentra todavía en nuestras oficinas. Su declaración se analiza mientras se efectúa un nuevo control de errores. Seguidamente, su declaración se presenta por medio electrónico ante el IRS y la agencia tributaria estatal. (Franchise State Board). Estos organismos tributarios nos proporcionan acuso de recibo, permitiéndonos obtener su reembolso en el plazo que usted solicitó. La eficacia comprobada de este proceso de preparación de la declaración de impuestos y el sistema de control de errores le garantizan el más rápido y preciso procesamiento posible.

Si usted piensa visitar las oficinas de TAX CENTRO del Condado de Orange, debe traer los siguientes documentos:

 Tarjeta de Seguro Social o Tarjeta de Número de Identificación Personal (ITIN) para usted, su esposa (o) y dependientes
 Fechas de nacimiento para usted, esposa (o) y dependientes
 Formularios de ingresos de su trabajo: W-2, W-2G, ó 1099-R, de todos sus empleadores
 Recibos de intereses y dividendos de sus cuentas bancarias (Formulario 1099) enviado por el Banco o institución Financiera
 Si está pidiendo depósito directo en su cuenta bancaria, por favor traiga el número de su cuenta y el número de routing de su banco
 Otra información relevante de ingresos y de gastos
 Pagos para el cuidado de niños
 Número de identificación de la guardería o escuela o persona a cargo de su hijo (a)

Tax Documents

Tax Documents & Information to Have with You – When you come to Tax Centro

Taxpayer information
Last year's taxes

 Social Security Numbers (including spouse and children)
 Birth dates (including spouse and children)
 Date of death (if return is for a decedent)

Tax Documents

Income

 Form W-2
 Form 1099-INT & 1099-OID (interest from savings accounts, etc.)

Deductions

 Un-reimbursed medical expenses
 Real estate taxes paid
 Personal property taxes paid
 Form 1098 - Home mortgage interest statement plus points
 Gifts to charity

Tax Documents

 Unreimbursed employee expenses
 Tax return preparation expenses and fees
 Investment expenses
 Any other deductions

Credits

 Child care expenses
 Education credits
 Adoption expenses

Tax Documents

Other Taxes

 Self employment tax
 Statements for early distributions of retirement
 Form 1099-DIV (dividends earned)
 Form 1099-B (Capital Gains and Losses)
 Income from businesses (including K-1's)
 Form 1099-R (distributions from pensions and Annuities)
 Social Security benefits statements
 Form 1099-MISC (misc. income)
 Form 1099-G (state and local income tax refunds & unemployment)
 Form 1099-S (Sale of Home, and/or purchase of home contracts)

Tax Documents

 Self employment tax
 Statements for early distributions of retirement
 Form 1099-DIV (dividends earned)
 Form 1099-B (Capital Gains and Losses)
 Income from businesses (including K-1's)
 Form 1099-DIV (dividends earned)
 Form 1099-B (Capital Gains and Losses)
 Income from businesses (including K-1's)
 Form 1099-R (distributions from pensions and Annuities)
 Social Security benefits statements
 Form 1099-G (state and local income tax refunds & unemployment)
 Form 1099-S (Sale of Home, and/or purchase of home contracts)

Tax Documents

 Alimony received
 Scholarships and fellowships
 Gambling, lottery winnings, prizes, and awards
 Jury duty pay
 Any other income documents Adjustments
 Educator Expenses
 Contributions to IRA
 Student loan interest
 Tuition and Fees
 Work related moving expenses
 Self-employed health insurance premiums
 Self-employed SEP, SIMPLE and qualified plans

Tax Documents

 Alimony paid (recipient’s SSN)
 Advanced Earned Income Credit
 Household employment taxes
 Additional tax payments

Payments

 Estimated tax payments (including refunds applied from previous year)
 Earned Income Credit
 Amount paid with request for extension

Do I have to file a U.S. tax return

Assumption: You are a U.S. citizen or resident alien. In general, you have to file if your gross income equals or exceeds the sum of your standard deduction and personal exemption.

Who can I take as my dependent?
There are five tests that must be passed to claim someone as a dependent. Those are:

1. Support.- Taxpayer must provide over one-half the support of anyone claimed as a dependent. There are exceptions for divorced parents (custodial parent rule) and situations in which no one person provides more than 50% of the support (multiple support agreement).

2. Relationship.- The dependent must either be related to the taxpayer (ancestors, descendents, parents-in-law, children-in-law, siblings, aunts & uncles (by blood), nieces & nephews) or have lived with the taxpayer for the entire year. Note that any living arrangement cannot be in violation of state or local law if the dependency exemption is to be taken.

3. Gross income.- The gross income of the dependent must be less than the exemption amount for the tax year. ($3,000 in 2002). There is no income limit for children under age 19 or children who are full-time students and under the age of 24.

4. Citizenship.- A dependent must be a United States citizen or national, or a resident of Canada, the United States, or Mexico.

5. Joint return.- A dependent must not file a joint return with his or her spouse. An exception exists if the only reason for filing is to obtain a full refund of taxes withheld. That is, if the tax liability is zero whether a married-joint or married-separate return is filed, then joint filing is alright.


Who gets to claim children as dependents after a couple divorces

If the two parents between them provide over half the support and have custody of the child over half the year, then the custodial parent gets the dependency exemption. The custodial parent is the one awarded custody by the court. If joint custody is awarded, then the parent with physical custody the greater part of the year gets the exemption.

Exception: If the custodial spouse completes and signs Form 8332, then the non-custodial spouse gets the exemption:


6. The above rules only apply for minor children. The regular dependency rules apply for adult (over age 18) children.

7. The above rules do not apply if the two parents provide less than half the child's support between them. In that situation, the regular dependency rules apply.

8. If Notes 1 or 2 apply, or the rules in the first paragraph do not apply for any other reason, then having a signed Form 8332 does NOT give the dependency exemption to the non-custodial parent.

9. Divorce court judges do not determine the applicability of federal income tax law. In other words, if the divorce court judge says, "Jack gets the dependency exemption for little Joey," then federal tax law still determines who gets to take Joey as a dependent. Further elaboration, if the divorce court judge says, "Julie gets custody of little Joey and Jack gets to take Joey as a dependent," then Julie has to fill out and sign Form 8332 or she gets Joey as a dependent, not Jack. (The divorce court judge could hold Julie in contempt but that still doesn't change federal tax law.)

10. Everywhere above that it says, "Form 8332," read that to mean, "Form 8332 or a similarly worded document." This means a properly worded divorce decree signed by the custodial spouse can be an acceptable substitute for Form 8332.

Federal Tax Forms

Most Common Forms for Individuals

Advice for Choosing a Tax Preparer

IRS Tax Tip 2006-06
Taxpayers who pay someone to do their taxes should choose a preparer wisely. If you choose to use a paid tax preparer, it is important that you find a qualified tax professional. Taxpayers are ultimately responsible for everything on their return even when it’s prepared by someone else. While most tax return preparers are professional and honest, taxpayers can use the following tips to choose a preparer who will offer the best service for their tax preparation needs.

 Ask about service fees. Avoid preparers who claim they can obtain larger refunds than other preparers, or those who guarantee results or base fees on a percentage of the amount of the refund.

 Plan ahead. Choose a preparer you will be able to contact after the return is filed and one that will be responsive to your needs.

 Get References. Ask questions and get references from clients who have used the tax professional before. Were they satisfied with the service received?

 Research. Check to see if the preparer has any questionable history with the Better Business Bureau, the state’s board of accountancy for CPAs or the state’s bar association for attorneys. Find out if the preparer belongs to a professional organization that requires its members to pursue continuing education and also holds them accountable to a code of ethics.

 Determine if the preparer’s credentials meet your needs. Are they an Enrolled Agent, Certified Public Accountant or Tax Attorney? Only attorneys, CPAs and enrolled agents can represent taxpayers before the IRS in all matters including audits, collection actions and appeals. Other return preparers may represent taxpayers only in audits regarding a return they signed as a preparer.

Report suspected tax fraud and abusive tax preparers to the IRS on Form 3949-A, Information Referral, or by sending a letter to Internal Revenue Service, Fresno, CA 93888. Download Form 3949-A from IRS.gov or order by mail at 1-800-829-3676.

E-File

What is e-File?

What is e-File authorization?

A tax preparer that is authorized to e-File tax returns has been through an application process with the IRS and had a FBI background check. April has been an authorized e-File provider for many years now.

Making Payments

The IRS has several options for making tax payments with electronic filing. These options include electronic funds withdrawal, credit card, and EFTPS (Electronic Federal Tax Payment System). You can read more on the IRS website.

Privacy Statement

As your tax preparer, I collect information provided by you when preparing your taxes. This information can come from your tax organizer, worksheets, documents and discussions. I am required to keep this information confidential and to not disclose it to third parties unless I have your approval or are required/permitted to disclose it by law. I am committed to the safe-keeping of your confidential information, and I maintain physical, electronic and procedural safeguards to protect your information.