Names

  • When the return is e-filed, the IRS checks only the first four characters of the last name against their records.
    • You should check tax documents, such as Form W-2s, to make sure that the taxpayer’s name is correct, keeping in mind that only those first four characters are critical. If there is an incorrect name, the return must be paper filed.
      • After the Basic Information section is completed, create a note (see page 8) saying that, and why.
      • Rather than paper file, the taxpayer may, as an alternative, contact the payer to get a corrected tax form and then return to the site with that corrected form. If the taxpayer wants to do this, complete the return as far as possible, then mark it with a note and a return tag indicating that more information (the corrected form) is needed.
  • The taxpayer’s first name(s), initial, and last name, in TaxSlayer, should be as they appear on their Social Security card, prior year tax return, Social Security statement, etc. A hyphen can be entered only as part of a last name; for a first name, use a blank space rather than a hyphen.
    • If the taxpayer provides the prior year’s return, use the name as entered and successfully filed last year, unless the taxpayer has notified the Social Security Administration (SSA) of a change in name (such as because of a marriage).
      • If the SSA has been notified, use the new name in the tax return, and put information about the old name into a note (see page 8).
      • If the taxpayer has not notified the SSA about a name change, or is unsure, use the prior name, but put information about the new name into a note (see page 8).
    • If no prior year return is available, then consider the following:
      • Examples of how to determine the last name of a taxpayer start on Pub 4012 page B-19.
      • When the Social Security card has multiple names, normally you enter all but the last in the first name field, leaving a space between each name. (For example, someone named ELIAM HUNTER SYKES WINSDORSON would have WINSDORSON as the last name, ELIAM HUNTER as the first name, and “S” as a middle initial, because the first name field is limited to 14 characters.) 
        • However, for some Hispanic names, the last two names may constitute the legal last name. In that case, they should both be entered in the last name field.
        • Another exception: when the SS card prints the name on two lines, generally the second line consists of what SSA considers the last name.  Use the entire second line as last name. 
    • It is good practice to enter questionable last names on the Social Security card or ITIN letter into a note (see page 8), for use by your ERO in case the last name causes an e-file reject.
  • For MFJ returns, TaxSlayer automatically enters the Spouse’s last name as being the same as the Taxpayer. If it is different, then change it.
  • Note for CA returns: If the last name of the taxpayer (or if a MFJ return, the spouse) has changed from the prior year tax return, enter that information in the State Section (Basic Information > Additional Personal Information).
  • Note for CA returns: If the last name of the taxpayer includes a hyphen, TaxSlayer removes the hyphen on the CA return, to prevent the CA return from being rejected.

Date of Birth

  • If an age-dependent credit is claimed, the IRS checks the date of birth against the IRS records.
  • If the taxpayer was 71 to 73 years old on December 31 of the tax year, and has Form 1099-R income from an IRA, 401k, or similar source, review Required Minimum Distribution (RMD) requirements with the taxpayer. 
    • A taxpayer’s first RMD now is required in the year they reach age 73; though it can be deferred until April 1 of the following year. (If deferred, the taxpayer must take two RMDs in that following year.)
      • Note: Those born before January 1, 1950 (those who were age 72 by December 31, 2022) were required to start taking RMDs earlier, so should not need any reminders.
    • More information about the RMD requirements and penalties can be found below, in the section 5329 Part IX – RMD Not Taken, page 99.
  • The age of the taxpayer as of December 31 of the tax year is shown on the Calculation Summary (Form 1040) page (select Summary/Print on the left navigation menu), which also shows the age of the spouse (if any) and each dependent (if any).

Spouse Social Security Number

  • See the section Starting a New Return, page 11, for acceptable means of SSN or ITIN verification.
  • For MFS returns, if in scope, where the spouse’s SSN or ITIN is unknown, enter 111-00-1111. The return cannot be e-filed; the return must be paper-filed; write "unknown" wherever the spouse’s SSN appears on Form 1040 and related forms.
    • After the Basic Information section is completed in TaxSlayer, create a note (page 8) saying the return must be paper-filed, and why. 
  • For MFJ returns, if the spouse has neither an SSN nor a valid ITIN, there are two possibilities: (1) the spouse is a nonresident alien and the taxpayer doesn’t want to apply for an ITIN for the spouse, or (2) the taxpayer wants to file a Form W-7 with the tax return, in order to apply for an ITIN for the spouse.
    • For a nonresident alien not applying for an ITIN, enter 111-00-1111 for the SSN. Otherwise, to start the process for applying for an ITIN, enter 000-00-0000; after you click “Continue”, TaxSlayer replaces the SSN field with a note saying, “This return contains a Form W-7, Application for an ITIN for this Spouse.”
    • The return must be paper filed; after the Basic Information section is completed, create a note (page 8) saying that, and why. 
  • If you entered 000-00-0000, the first page for W-7 information (asking the reason for filing the W-7) must be completed to avoid an error message. 
      • In TaxSlayer, the page is at Federal Section > Miscellaneous Forms > Application for ITIN (Form W-7) [not reachable via the search box]. 
      • Instructions for the form can be found at irs.gov/pub/irs-pdf/iw7.pdf; note the requirement for the taxpayer to provide supporting documentation when the form is submitted.
      • If one or more fields on the printed Form W-7 are blank because a question(s) was not answered in TaxSlayer, tell the taxpayer they must fill in these fields manually before submitting the Form W-7 with the tax return. 

Occupation(s)

  • Complete as appropriate – RETIRED, UNEMPLOYED, and STUDENT are acceptable.
  • DECEASED is the appropriate entry if the Taxpayer or Spouse died during or after the tax year.
    • See the “Fourth box” discussion in the next section for more entries for a deceased taxpayer or spouse.

Other Personal Information

Note: there are 12 boxes below the Taxpayer’s occupation, and nine boxes below the Spouse’s occupation. The numbering below is for the Taxpayer’s boxes. (For three of the Taxpayer boxes, the response depends on the situation with both Taxpayer and Spouse.)

  • [First box] Do not check “Check here if the Taxpayer can be claimed as a dependent on someone else's return” if both of the following are true, because if both are true, the taxpayer can claim others as dependents. [Checking the box prevents the taxpayer from being able to claim any dependents.] 
    • (1) The person who could claim the taxpayer as a dependent is not required to file a tax return. (For example, most of that person’s income was from Social Security.)
    • (2) The person who could claim the taxpayer as a dependent either (a) didn’t or won’t file a tax return for the year, or (b) did or will file a tax return, but only to claim a refund of estimated or withheld taxes and didn’t or won’t list the taxpayer as a dependent.
    • Note for CA returns: If you checked that the taxpayer (or, for a MFJ return, the spouse) can be claimed as a dependent on someone else’s return, you do not need to enter that information in the State Section; TaxSlayer automatically makes the appropriate adjustments on CA return. 
  • [Second box] A full-time student is a person who was enrolled for some part of at least five calendar months (which need not be consecutive) in a given calendar year, where the enrollment was for the number of hours or courses considered full-time attendance by the school. Note that this is different from the American Opportunity Credit criterion of “at least half time”.
    • Student status can be critical in determining if someone is a qualifying child.
    • irs.gov’s Qualifying Child Rules (“Age” section) has detailed definitions of “full time” and “school”.
  • [Third box] If the taxpayer and/or spouse qualify as blind, check the appropriate boxes.
    • The taxpayer should keep a letter from a physician or optometrist if this is the first time they qualify.

Deceased Spouse/Taxpayer

  • [Fourth box] If the taxpayer or spouse is deceased, check the box and enter date of death.
    • Date of death is matched with the IRS’s database (obtained from SSA) – a mismatch may cause an e-file reject.
      • Note: The Tax-Aide program does not require taxpayers to provide a death certificate.
    • Advise the taxpayer that IRS processing time is longer for a deceased taxpayer return.
    • If the deceased taxpayer had a pension without survivor benefits, any unrecovered employee pension contributions may be reported on Schedule A line 16, on the final tax return for that taxpayer. See Pub 575, Pension and Annuity Income, for details.
  • If the return is filed by someone other than a surviving spouse, there are additional requirements if a refund is due, because the IRS won’t issue a refund in the name of a deceased taxpayer. Specifically, the return must include a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. There are two options: (1) e-file, with this form included in the return, and separately mail the form, signed, to the IRS, with any required documentation as described in the instructions that accompany that form.; or (2) paper-file the return, and either (a) attach a Form 1310 and any required documentation for that form, or (b) attach a court certificate showing appointment of the taxpayer as the personal representative for the estate. 
      • Regardless of whether option (1) or option (2) is chosen, create a note (per page 8) saying what is being done and why. 
      • If e-filing, complete the page Form 1310 for Refund Due a Deceased Taxpayer [Federal Section > Miscellaneous Forms > Claim a Refund Due to a Deceased Taxpayer]. 
        • Print an extra copy of the Form 1310 for the taxpayer to sign and mail to the IRS.
      • Note for CA returns: For this situation (return not filed by a surviving spouse, and a CA refund claimed), either Form 1310 with any appropriate supporting documents, or certified copies of the letters of administration or letters of testamentary, must be submitted with the state return, which should be paper filed.
    • Note for CA returns: Additional information concerning a deceased taxpayer must always be entered in the State Section. This can be done after finishing the Basic Information section of the federal return.  TaxSlayer should issue a State Validation Error if you forget to do this.
      • Go to the Complete If The Taxpayer Or Spouse Listed On The Return Is Deceased page [State Section > Basic Information > Deceased Taxpayer or Spouse].
      • Enter the name of the guardian or executor in the Guardian\Executor field at the top of the screen. If MFJ, this is normally the surviving spouse.  In this case, TaxSlayer correctly fills in the Decedent Representative Information section below. If the surviving spouse is listed as the Taxpayer on the current return as recommended on page 11, the Taxpayer’s name should be in the Spouse fields, and the Taxpayer fields blank.
      • For an unmarried deceased taxpayer, or if both taxpayer and spouse are deceased, enter the name of the person who is their representative or executor as Guardian\Executor and enter that person’s name again in the Taxpayer fields below, and in the Spouse fields if applicable.  


  • [Fifth box] If the taxpayer has indicated that they want to direct an amount to the Presidential Election Campaign Fund (in the Intake Booklet), then check the appropriate box(es). 
    • This has no effect on the calculations for taxes owed or refunds due.
  • [Sixth box] If the taxpayer or spouse served in a combat zone during the current tax year, the return is out-of-scope for Tax-Aide sites without Military certification.
  • [Eighth box] For digital assets, including cryptocurrency, virtual currency, and non-fungible tokens (NFTs), if the taxpayer had income from a digital asset, the return is out-of-scope. But if the taxpayer simply purchased a digital asset (with U.S. dollars) and held it, there’s no income to report; the return is in-scope.

Address

  • The address entered in TaxSlayer is the current mailing address of the taxpayer, not the address where the taxpayer lived during the tax year, nor the physical address where the taxpayer currently lives if the taxpayer has his or her mail sent to another address.
  • In the “Address (Number and Street)” field, fractions are allowed. This is also the field where a post office box or private mailbox (“PMB”) would be entered; the PMB goes at the end of the field.
  • The “Apartment” field is limited to letters and/or numbers and cannot be more than six characters. If necessary, put information like “Space 203” (for a mobile home) in the main address field.
    • TaxSlayer does not carry information in the Apartment field to the address line of tax documents entered in TaxSlayer. (Since the IRS does not validate addresses on tax documents, this isn't a big deal.)
  • ZIP code – entering the ZIP code automatically fills the city and state, but you may need to manually change the city if the ZIP code is shared by multiple cities.
  • If entering the ZIP code doesn’t automatically fill the City and State fields, recheck the ZIP code that you entered.
  • Warning: if a TaxSlayer page that has the taxpayer address (such as the W-2 page) has been used, and subsequently the address in the Personal Information page is corrected, the correction won’t affect the TaxSlayer pages that have already been used. In this example, the W-2 page needs to be edited again to change the incorrect taxpayer address on that page.
  • Note for CA returns: If the address has changed from that on the prior year tax return, that fact should be in the State Section (Basic Information > Additional Personal Information).

Phone Number

  • TaxSlayer requires a telephone number for the taxpayer to complete the Personal Information page. 
    • If the taxpayer does not have a phone or is unwilling to provide a number, ask them to provide the phone number of a friend, relative, or neighbor, “just in case.”
      • If the phone number entered is not that of the taxpayer, also create a note (see page 8).
  • A phone number is important because Tax-Aide may need to call the taxpayer when a return is rejected, or where we belatedly discover that there is an error in the return, or when the taxpayer leaves items behind.
  • Page 1 of the Intake Booklet asks for one phone number for the taxpayer and one for the spouse. 
    • If these are the same, enter the number as the Daytime Telephone number. 
    • If they are different, or if a taxpayer provides both a regular phone number and a cell phone number, enter one as the Daytime Telephone number and the other as the Secondary Telephone number. 

Primary Client Email 

  • The Intake Booklet has space for the taxpayer to enter one e-mail address (page 1).
  • Starting with tax year 2022, you may enter the taxpayer’s email address on the Personal Information page. 
    • For MFJ returns, TaxSlayer displays an additional field for the email address of the spouse. 
  • Before you enter email addresses, check with your LC that these will be useful.

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