direct-file/docs/design/Direct File Resources for Learning About Taxes.md

# **Resources for Learning About Taxes**

### **IRS Resources:**

* Taxpayer roadmap tool [https://www.taxpayeradvocate.irs.gov/get-help/roadmap/](https://www.taxpayeradvocate.irs.gov/get-help/roadmap/)  
* Order a free copy of the taxpayer roadmap tool: [https://apps.irs.gov/app/taxmat/form-search/](https://apps.irs.gov/app/taxmat/form-search/)  
* Train to be a Volunteer Income Tax Assistance (VITA) support volunteer or just use their resources: [https://apps.irs.gov/app/vita/basic\_student.jsp?level=basic](https://apps.irs.gov/app/vita/basic_student.jsp?level=basic)  
* VITA intake form (good example of asking direct, situational questions) [https://www.irs.gov/pub/irs-pdf/f13614c.pdf](https://www.irs.gov/pub/irs-pdf/f13614c.pdf)  
* Publication 4491 \- VITA Training Guide (currently down on IRS website but archived here: [https://www.vitaresources.net/](https://www.vitaresources.net/))  
* Publication 4012 \- VITA Volunteer Resource Guide (currently down on IRS website but archived here: [https://www.vitaresources.net/](https://www.vitaresources.net/))  
* Publication 17: A "tax code manual" that explains tax laws, treasury regulations and court decisions. [https://www.irs.gov/forms-pubs/about-publication-17](https://www.irs.gov/forms-pubs/about-publication-17) and [https://www.irs.gov/publications/p17\#en\_US\_2024\_publink1000170356](https://www.irs.gov/publications/p17#en_US_2024_publink1000170356)  
* [Forms, Instructions, and Publications Browser](https://www.irs.gov/forms-instructions-and-publications): Searchable table on [irs.gov](https://www.irs.gov/) that lets you search for relevant forms, instructions, and publications by product number (eg., `Form 8889`, `Publication 969`, etc.), title, keyword, or revision date.  
* IRS Pub 4801 \- line item estimates (tax forms with data about how many people used each line) [https://www.irs.gov/pub/irs-pdf/p4801.pdf](https://www.irs.gov/pub/irs-pdf/p4801.pdf)

## **IRS Resources relevant to Direct File Tax Scope:**

**Form 8889,Form 8889, Health Savings Accounts (HSAs)**

* About Form 8889 \- [https://www.irs.gov/forms-pubs/about-form-8889](https://www.irs.gov/forms-pubs/about-form-8889)

* Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans \- [https://www.irs.gov/pub/irs-pdf/p969.pdf](https://www.irs.gov/pub/irs-pdf/p969.pdf)

**Form 1099-R, Distributions From Pensions, Annuities, etc**

* About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. \- [https://www.irs.gov/forms-pubs/about-form-1099-r](https://www.irs.gov/forms-pubs/about-form-1099-r)  
* Form 1040 \- [https://www.irs.gov/pub/irs-pdf/f1040.pdf](https://www.irs.gov/pub/irs-pdf/f1040.pdf)  
* Instructions for Forms 1099-R and 5498 [https://www.irs.gov/instructions/i1099r](https://www.irs.gov/instructions/i1099r)  
* Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) \- [https://www.irs.gov/forms-pubs/about-publication-590-a](https://www.irs.gov/forms-pubs/about-publication-590-a)  
* Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)[https://www.irs.gov/forms-pubs/about-publication-590-b](https://www.irs.gov/forms-pubs/about-publication-590-b)  
* Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W2-G Electronically \- [https://www.irs.gov/pub/irs-pdf/p1220.pdf](https://www.irs.gov/pub/irs-pdf/p1220.pdf)

**Alaska Permanent Fund**

* Alaska Permanent Fund Dividend: Tax Information \- [https://pfd.alaska.gov/payments/tax-information](https://pfd.alaska.gov/payments/tax-information)  
* Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF (📝 Line 8g).AQ: Is a Permanent Fund Dividend or a Resource Rebate payment received by a resident of Alaska taxable? \- [https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-div-dividend-income\#collapse-2](https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-div-dividend-income#collapse-2)  
* Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF (Line 8g) \- [https://www.irs.gov/pub/irs-pdf/f1040s1.pdf](https://www.irs.gov/pub/irs-pdf/f1040s1.pdf)

**Schedule R (Form 1040), Elderly and Disabled Credit**

* About Schedule R (Form 1040), Credit for the Elderly or the Disabled \- [https://www.irs.gov/forms-pubs/about-schedule-r-form-1040](https://www.irs.gov/forms-pubs/about-schedule-r-form-1040)  
* Publication 524 for the Elderly or the Disabled (Note that this publication is soon going to be obsolete. The IRS is getting rid of it/combining it with the instructions for Schedule R.) \-  [https://www.irs.gov/publications/p524](https://www.irs.gov/publications/p524)  
* Publication 525, Taxable and Nontaxable Income \- [https://www.irs.gov/forms-pubs/about-publication-525](https://www.irs.gov/forms-pubs/about-publication-525)  
* Publication 554, Tax Guide for Seniors \- [https://www.irs.gov/publications/p554](https://www.irs.gov/publications/p554)

**Schedule B (Form 1040), Interest and Ordinary Dividends**

* About Schedule B (Form 1040), Interest and Ordinary Dividends \- [https://www.irs.gov/forms-pubs/about-schedule-b-form-1040](https://www.irs.gov/forms-pubs/about-schedule-b-form-1040)  
* About Publication 17, Your Federal Income Tax \- [https://www.irs.gov/forms-pubs/about-publication-17](https://www.irs.gov/forms-pubs/about-publication-17)

**Saver's Credit (Qualified Retirement Savings Contributions Credit)**

* About Form 8880 \- [https://www.irs.gov/forms-pubs/about-form-8880](https://www.irs.gov/forms-pubs/about-form-8880)  
* Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) \- [https://www.irs.gov/forms-pubs/about-publication-590-a](https://www.irs.gov/forms-pubs/about-publication-590-a)  
* Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) \- [https://www.irs.gov/forms-pubs/about-publication-590-b](https://www.irs.gov/forms-pubs/about-publication-590-b)

**Premium Tax Credit (PTC), Form 8962**

* About Form 8962 \- Premium Tax Credit \- [https://www.irs.gov/forms-pubs/about-form-8962](https://www.irs.gov/forms-pubs/about-form-8962)  
* About Publication 974 \- Premium Tax Credit \- [https://www.irs.gov/forms-pubs/about-publication-974](https://www.irs.gov/forms-pubs/about-publication-974)

**Child and Dependent Care Expenses (CDCC), Form 2441**

* About Form 2441, Child and Dependent Care Expenses \- [https://www.irs.gov/forms-pubs/about-form-2441](https://www.irs.gov/forms-pubs/about-form-2441)  
* About Publication 503, Child and Dependent Care Expenses \- [https://www.irs.gov/forms-pubs/about-publication-503](https://www.irs.gov/forms-pubs/about-publication-503)  
  * 

### **Past IRS Research and Reports**

* 2021 Tax Filing and Take-Up \- [https://www.nber.org/papers/w28398](https://www.nber.org/papers/w28398)  
* 2019 Outreach Experiments on Paper Filers and Nonfilers \- [https://www.irs.gov/pub/irs-prior/p1500--2021.pdf](https://www.irs.gov/pub/irs-prior/p1500--2021.pdf)  
* IRS contracted report about on uptake of the Free File program \- [https://www.irs.gov/newsroom/irs-free-file-program-sees-early-increase-in-use-filings-up-nearly-10-percent](https://www.irs.gov/newsroom/irs-free-file-program-sees-early-increase-in-use-filings-up-nearly-10-percent) and [https://www.irs.gov/pub/irs-soi/06rpppchu.pdf](https://www.irs.gov/pub/irs-soi/06rpppchu.pdf)  
* IRS Direct File Pilot Program Filing Season 2024 After Action Report [https://www.irs.gov/pub/irs-pdf/p5969.pdf](https://www.irs.gov/pub/irs-pdf/p5969.pdf)

### **IRS-Adjacent Research and Reports**

* Code for America \-  about free direct file \- [https://codeforamerica.org/news/federal-tax-direct-file-prototype/](https://codeforamerica.org/news/federal-tax-direct-file-prototype/)  
* Code for America \- Lessons from GetCTC on the design of the IRS tax return processing system \- [https://files.codeforamerica.org/2023/04/20122629/modernized-efile-and-client-experience-getctc-2022-learnings-report.pdf](https://files.codeforamerica.org/2023/04/20122629/modernized-efile-and-client-experience-getctc-2022-learnings-report.pdf)  
* TAS plain language help / explainers \- [https://www.taxpayeradvocate.irs.gov/get-help/](https://www.taxpayeradvocate.irs.gov/get-help/)  
* Ethnography of homeless and housing-insecure Canadians’ experiences filing taxes and accessing benefits, Canada Revenue Agency \- [https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/corporate-reports-information/ethnography-homeless-experiences.html](https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/corporate-reports-information/ethnography-homeless-experiences.html)