# **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)