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Instructions: Intake Form page 1 of 2. Client intake is a obligatory part of the tax process mandated by the IRS. Please answer each question to the best of your knowledge. The questions are detailed, skip any information you may not know. When done hit submit to go to Intake page 2.:
Head of Household
You may be able to file as head of household if you meet all the following requirements. 1. You are unmarried or “considered unmarried” on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later. 2. You paid more than half the cost of keeping up a home for the year. 3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person. If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately. Kidnapped child. You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. For more information, see Publication 501. How to file. If you file as head of household, you can use Form 1040. If your taxable income is less than $100,000, you may be able to file Form 1040A. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.
Qualifying Child Five tests must be met for a child to be your qualifying child.
The five tests are:
4. Support, and
5. Joint return.
These tests are explained next. If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. See Special Rule for Qualifying Child of More Than One Person, later. Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. Example. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he does not meet the age
Example. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. Child must be younger than you or spouse. To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. Example 1—child not younger than you or spouse. Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. He is not disabled. Both you and your spouse are 21 years old, and you file a joint return. Your brother is not your qualifying child because he is not younger than you or your spouse.
Example 2—child younger than your spouse but not younger than you. The facts are the same as in Example 1 except your spouse is 25 years old. Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: 1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or 2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. The 5 calendar months do not have to be consecutive. Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. Vocational high school students. Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply. He or she cannot engage in any substantial gainful activity because of a physical or mental condition. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.Type your paragraphhere.
Do I need to file a Refund?
You must file a federal income tax return if you are a citizen or resident of the United States or
a resident of Puerto Rico and you meet the filing requirements for any of the following categories
that apply to you.
1. Individuals in general. (There are special rules for surviving spouses, executors, administrators, legal representatives, U.S. citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U.S. possessions.)
3. Certain children under age 19 or full-time students.
4. Self-employed persons.
5. Aliens. The filing requirements for each category are explained in this chapter.
The filing requirements apply even if you do not owe tax. Even if you do not have to file a return, it may be to your advantage to do so.
Exemptions for Dependents
You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your dependent files a return. The term “dependent” means: A qualifying child, or A qualifying relative. The terms “qualifying child” and “qualifying relative” are defined later. All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. Dependent not allowed a personal exemption. If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. This is true even if you do not claim the dependent's exemption on your return. It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later.Type your paragraph here.
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