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13. How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to down- load free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call toll free 800-829-4059 to ask tax questions or to order forms and publications. Deaf or hard-of-hearing individuals can contact the IRS through relay services such as the Federal Relay Service, available at GSA.gov/FedRelay. Tax reform. Major tax reform legislation im- pacting individuals, businesses, and tax-ex- empt entities was enacted in the Tax Cuts and Jobs Act on December 22, 2017. Go to IRS.gov/TaxReform for information and up- dates on how this legislation affects your taxes. Tax reform provisions that affect busi- nesses. Business owners can refer to IRS.gov/ Newsroom/Businesses for updates and resour- ces on business-related changes resulting from the Tax Cuts and Jobs Act 2017. Small Business and Self-Employed (SB/SE) tax center. SB/SE serves taxpayers who file Form 1040, Schedules C, E, or F, or Form 2106, as well as small businesses with assets under $10 million. A–Z index for business. Find it fast! Know what you're looking for and want to find it fast? Select business topics using our A–Z listing, or by business type such as sole proprietor, cor- poration, etc. We also provide links to major business subjects, such as Business Expenses, which provide a gateway to all related informa- tion on those subjects. • Small Business Forms and Publications. You can download forms and publications for small business and self-employed indi- viduals. • Employer ID Numbers (EINs). Find out about EINs or apply for one online. • e-File Form 940, 941, 944, or 945 for Small Businesses. Learn your options for e-filing Form 940, 941, 944, or 945 for small busi- nesses. • Starting, Operating, or Closing a Business. Important tax information related to the various stages of owning a business. • Employment Taxes. Federal income tax, social security and Medicare taxes, FUTA, self-employment tax, and more. • Independent Contractor (Self-Employed) or Employee. It is critical that you, the em- ployer, correctly determine whether the in- dividuals providing services are employees or independent contractors. • Self-Employed Individuals Tax Center. The basics on self-employment, filing require- ments, and reporting responsibilities for in- dependent contractors. • Information Return Filing Requirements. If you made or received a payment as a small business or self-employed individual, you are most likely required to file an infor- mation return with the IRS. • IRS Video Portal. Video, webinars, and au- dio presentations for small businesses, in- dividuals, and tax pros. • Small Business Events. Workshops and webinars on a variety of topics for small businesses. • Online Tools & Educational Products. Choose from a variety of products, includ- ing the Tax Calendar desktop tool, to help you learn about business taxes on your own time, and at your own pace. • Subscribe to e-News. A free electronic mail service keeping you up to date on tax topics. Requirements for filing. If you made or re- ceived a payment during the calendar year as a small business or self-employed individual, you are most likely required to file an information re- turn with the IRS. For more information, see Am I Required To File a Form 1099 or Other Information Return? on IRS.gov. Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qual- ify. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $55,000 or less, persons with disabilities, the elderly, and limited-Eng- lish-speaking taxpayers who need help prepar- ing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers spe- cialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov/Filing to see your op- tions for preparing and filing your return, which include the following. • Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free. • VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax preparation. • TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax preparation. How to choose a tax return preparer. If you choose to have someone prepare your tax re- turn, choose that preparer wisely. A paid tax re- turn preparer is primarily responsible for the overall substantive accuracy of your tax return and, by law, is required to sign the return and include their preparer tax identification number (PTIN) on it. Although the tax return preparer signs the return, you are ultimately responsible for the accuracy of every item reported on your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters and is required to have a PTIN. You may want to ask friends, co-workers, or your employer for help in selecting a competent tax return preparer. For your convenience, the IRS provides an online database for all Authorized IRS e-file Providers that choose to be included in the da- tabase. You can locate the closest Authorized IRS e-file Providers in your area where you can electronically file your tax return. For more infor- mation on finding a tax return preparer who pro- vides IRS e-file, see Authorized IRS e-file Providers for Individuals on IRS.gov, or go to IRS.gov/uac/Authorized-IRS-e-file-Providers- for-Individuals. The inclusion in this database does not constitute any endorsement by the IRS of the e-file Providers listed in this database or any of the products or services that they pro- vide. You should always be sure to conduct your own due diligence when selecting an e-file Provider. In addition to the Authorized IRS e-file Provider locator tool above, you can also find professional help through the IRS Tax Professional Partner page at IRS.gov/Tax- Professionals/IRSTaxProAssociationPartners. Choose a tax return preparer you will be able to contact in case the IRS examines your return and has questions regarding how your return was prepared. You can designate your paid tax return preparer or another third party to speak to the IRS concerning the preparation of your return, payment/refund issues, and mathe- matical errors. The third party authorization checkbox on Form 1040 gives the designated party the authority to receive and inspect re- turns and return information for 1 year from the original due date of your return (without regard to extensions). You can extend the authority to receive and inspect returns and return informa- tion to a third party using Form 8821, Tax Information Authorization. The following points will assist you when se- lecting a tax return preparer. • Check the preparer’s qualifications. All paid tax return preparers are required to have a PTIN. • Check the preparer’s history. You can check with the Better Business Bureau to find out if a preparer has a questionable history. Check for disciplinary actions and the license status for credentialed prepar- ers. For Certified Public Accountants (CPAs), check with the State Board of Ac- countancy. For attorneys, check with the State Bar Association. For Enrolled Agents (EAs), go to IRS.gov/Tax-Professionals/ Verify-the-Status-of-an-Enrolled-Agent and follow the instructions for requesting EA status verification. • Ask about service fees. Avoid preparers who base their fee on a percentage of your refund or those who say they can get larger refunds than others can. Always make sure any refund due is sent directly to you or deposited into your bank ac- count. You should not have your refund deposited into a preparer’s bank account. • Ask to e-file your return. Make sure your preparer offers IRS e-file. Any paid pre- parer who prepares and files more than 10 returns generally must e-file their clients’ returns. The IRS has safely processed more than 1.3 billion e-filed tax returns. Page 58 Chapter 13 How To Get Tax Help