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/
• Order a free copy of the taxpayer roadmap tool: 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
• VITA intake form (good example of asking direct, situational questions) 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/)
• Publication 4012 - VITA Volunteer Resource Guide (currently down on IRS website but archived here: 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 and https://www.irs.gov/publications/p17#en_US_2024_publink1000170356
• Forms, Instructions, and Publications Browser: Searchable table on 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

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

• Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans - 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
• Form 1040 - https://www.irs.gov/pub/irs-pdf/f1040.pdf
• Instructions for Forms 1099-R and 5498 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
• Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)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

Alaska Permanent Fund

• Alaska Permanent Fund Dividend: 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
• Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF (Line 8g) - 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
• 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
• Publication 525, Taxable and Nontaxable Income - https://www.irs.gov/forms-pubs/about-publication-525
• Publication 554, Tax Guide for Seniors - 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
• About Publication 17, Your Federal Income Tax - 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
• Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) - 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

Premium Tax Credit (PTC), Form 8962

• About Form 8962 - Premium Tax Credit - https://www.irs.gov/forms-pubs/about-form-8962
• About Publication 974 - Premium Tax Credit - 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
• About Publication 503, Child and Dependent Care Expenses - https://www.irs.gov/forms-pubs/about-publication-503
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Past IRS Research and Reports

• 2021 Tax Filing and Take-Up - https://www.nber.org/papers/w28398
• 2019 Outreach Experiments on Paper Filers and Nonfilers - 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 and 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

IRS-Adjacent Research and Reports

• Code for America - about free direct file - 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
• TAS plain language help / explainers - 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