LTC 038-2017 Free Tax Preparation ServicesMIAMI BEACH
OFFICE OF THE CITY MANAGER
NO. LTC #
038-2017
LETTER TO COMMISSION
TO: Mayor Philip Levine and Members
FROM: Jimmy L. Morales, City Manager
DATE: January 20, 2017
SUBJECT: Free Tax Preparation Services
the City ommission
The purpose of this Letter to Commission is to advise you that the City is again offering free tax
preparation services February 1 through April 14th for residents and employees whose
household income does not exceed $54,000.
Tax preparation services are being offered by appointment only in the Office of Housing and
Community Services (located at 555 17 Street) in partnership with Branches, Inc. and the
Internal Revenue Services via the Volunteer Income Tax Assistance (VITA) program.
Information about the VITA program is attached in English and Spanish.
Residents and employees who would like tax preparation services should call the Office of
Community Services at 305-673-7491 to schedule an appointment. Tax preparation will occur
on Tuesdays, Wednesdays and Fridays through the end of tax season via appointment only.
Residents and employees are reminded to bring the following documentation in order to receive
assistance:
• Valid government-issued identification card;
• Social Security card for all persons declared as dependents on the tax return;
• All 2016 W-2s;
• Information for all other income;
• Account and routing numbers for direct deposit of refund, if applicable;
• Forms 1095-A, B or C (ACA Statements),
• Total paid to day care provider and their tax ID number, if applicable;
• Copy of last year's tax return and
• Identity theft pin, if applicable).
Please note that the City cannot assist any tax payers with income recorded on Form 1099K,
i.e. independent contractors.
Last year, more than 100 households benefited from the free tax preparation service.
e any additional questions, please feel free to see me.
JLM/K /MLR/ALW
If you
Will Not Prepare
• Schedule C with losses
• Complicated Schedule D (capital gains and losses)
• Form SS-5 (request for Social Security Number)
• Form 8606 (non-deductible IRA)
• Form 8615 (minor's investment income)
• Form SS-8 (determination of worker status for purposes of
federal employment taxes and income tax withholding)
• Parts 4 & 5 of Form 8962 (Premium Tax Credits)
Please see a
professional preparer
for assistance with
complicated returns.
What to Bring
• For married filing joint, both spouses must be present
• All Forms W-2 and 1099
• Information for other income
• Information for all deductions/credits
• A copy of last year's tax return
• Proof of account for direct deposit of refund
• Social Security cards or Individual Taxpayer Identification
notices/cards for you, your spouse, and/or dependents
• Proof of identification for yourself and/or your spouse
• Total paid to day care provider and their tax ID number
• Birth dates for you, spouse and/or dependents on the
return
• Proof of foreign status if applying for ITIN
• Forms 1095-A, B or C (ACA Statements)
• For prior year returns, copies of income transcripts from
IRS (and state, if applicable)
IRS e-file is fast, more accurate, secure, and simple.
ra IRS Certified Volunteers Provon
FREE TAX PREPARATION
g
IRS
IRS VITA/TCE return preparation sites are operated by certified volunteers. Site operating hours and
services offered may be limited. In addition, by law, some sites provide priority services to seniors. Please
be advised that you may not be immediately served. Your patience and understanding are appreciated.
Will Prepare
• Wages, salaries, etc. (Form W-2)
• Interest Income (Form 1099-INT)
• Dividends Received (Form 1099-DIV)
• State Tax Refunds (Form 1099-G)
• Unemployment Benefits (Form 1099-G)
• IRA Distributions (Form 1099-R)
• Pension Income (Forms 1099-R, RRB-1099, CSA-1099)
• Social Security Benefits (Form SSA-1099)
• Simple Capital Gain/Loss (Form 1099-B)
• Sale of Home (Form 1099-S) limited
• Self-employed Income (Form 1099-MISC) limited
• Gambling Winnings (Form W-2G)
• Cancellation of Debt (Form 1099-C) limited
• Health Savings Accounts (Form 1099-SA) limited
• Itemized Deductions limited
• Education Credits (Form 1098-T)
• Child Tax Credit
• Earned Income Credit
• ACA Statements (Forms 1095-A, B or C)
• Prior Year and Amended Returns limited
Publication 3676-B (EN-SP) (Rev. 10-2015) Catalog Number 66118R Department of the Treasury Internal Revenue Service www.irs.gov
Tiene que traer
• Para casados que presentan una declared& conjunta, ambos c6nyuges
tienen que estar presentes
• Todos los Formularios W-2 y 1099
• InformedOn de otros ingresos
• Informed& para todas las deducciones y creditos
• Una copia de la declaraciOn de impuestos del ano anterior
• Evidencia de cuenta bancaria si desea que se le deposite el reembolso
• Tarjetas de Seguro Social o avisos/tarjetas del NI:imero de IdentificaciOn
Personal del Contribuyente para usted, su conyuge y/o dependientes
• Prueba de identificaciOn para usted y/o su conyuge
• El numero de identification tributario y la cantidad que se pago a la
guarderia infantil
• Las fechas de nacimiento de usted, su conyuge y/o de otros dependientes
incluidos en la declared&
• Verification de la condiciOn migratoria si este solicitando un ITIN
• Formularios 1095-A, B o C (ACA Declared& del Mercado de Seguros
Medicos)
• DeclaraciOn del ano anterior, copias de la transcription de declaraciOn del
IRS (y el estado, si aplica)
La presentee& electronica (e-file) del IRS es rapida, mas precisa, segura y sencilla.
ra* IRS PREPARACION DE IMPUESTOS GRATUITA
nor Voluntarios Certificac OS nor el IRS
Los sitios de asistencia gratuita de preparation de impuestos del IRS VITA/TCE son operados por voluntarios
certificados. Las horas de operation y servicios que se ofrecen pueden ser limitadas. Ademas, por ley, algunos
de estos sitios pueden dar prioridad a personas de tercera edad. Por favor entienda que tal vez no sera atendido
inmediatamente. Apreciamos su paciencia.
Prepararemos
• Salarios, Sueldos y Otros Ingresos (Formulario W-2)
• Ingresos de Intereses (Formulario 1099-INT)
• Dividendos y Otras Distribuciones (Formulario 1099-DIV)
• Arreglos de Ahorros para la Jubilee& (Arreglos IRA) (Formulario 1099-R)
• Reembolsos de Impuesto Estate! (formulario 1099-G)
• Beneficios por desempleo (Formulario 1099-G)
• Planes de Jubilee'On, Pensiones y Anualidades (Formularios 1099-R, RRB-
1099, CSA-1099)
• Beneficios del Seguro Social (Formulario SSA-1099)
• Ganancias y Perdidas Simples (Formulario 1099-B)
• Venta de Vivienda (Formulario 1099-S) Limitada
• Ingreso para personas que trabajan por cuenta propia ( Formulario 1099-
MISC) Limitada
• Ganancias de Juegos y Apuestas (Formulario W-2G)
• Canceled& de Deuda (Formulario 1099-C)
• Cuenta de Ahorros para Gastos Medicos (HSA) (Formulario 1099-SA)
Limitada
• Deducciones Detalladas Limitada
• Creditos Tributarios por Estudios (Formulario 1098-T)
• Credit° Tributario por Hijos
• Credit) por Ingreso del Trabajo (EIC)
• ACA Declared& del Mercado de Seguros Medicos (Formularios 1095 A, B
o C)
• Declared& Atrasada y Enmienda de Declared& de Impuestos Limitada
No Prepararemos
• el Anexo C, en ingles, para contribuyentes que declaren perdidas
• el Anexo D (ganancias y perdidas de capital), en ingles, si es complicado
• el Formulario SS-5-SP (solicitud para una tarjeta de Seguro Social)
• el Formulario 8606 (planes individuales de ahorro para la jubilation (IRA) no
deducibles), en ingles
• el Formulario 8615 (ingreso de inversiones de hijos menores de edad), en
ingles
• el Formulario SS-8 (determination del estado de empleo de un trabajador
para prop6sitos de los impuestos federales sobre la n6mina y la retention
del impuesto sobre el ingreso), en ingles
• Parte 4 y 5 de la Forma 8962 (Creditos Tributario de Prima)
Por favor, consulte con un
preparador profesional
si necesita ayuda con
declaraciones complicadas.
Publication 3676-B (EN-SP) (Rev. 10-2015) Catalog Number 66118R Department of the Treasury Internal Revenue Service www.irs.gov
VITA/TCE
Free Tax Programs
The Internal Revenue Service (IRS)
sponsors the Volunteer Income Tax
Assistance (VITA) and Tax Counseling for
the Elderly (TCE) Programs.
The mission of these programs is to
provide free basic tax return preparation for
low-to-moderate income and elderly
taxpayers. This also includes taxpayers
with disabilities, limited English proficiency
and the Military.
Volunteers participating in these programs
must sign a Form 13615, Volunteer
Standards of Conduct Agreement - VITA/
TCE Programs. These agreements require
them to provide high quality service and
uphold the highest ethical standards.
To report unethical behavior to IRS,
e-mail us at wi.voltax@irs.gov
Programas de Impuestos
Gratuitos Ofrecidos por VITA/TCE
El Servicio de Impuestos Internos (IRS,
por sus siglas en ingles), patrocina los
programas de Asistencia Voluntaria al
Contribuyente para la preparacion de los
Impuestos sobre el ingreso (VITA, por sus
siglas en ingles), y el de Asesoramiento
Tributario para las Personas de Edad
Avanzada (TCE, por sus siglas en ingles).
La mision de estos programas es
proporcionar la preparacion gratuita de
las declaraciones de impuestos sencillas
a los contribuyentes de ingresos bajos
a moderados y contribuyentes de edad
avanzada. Esto incluye tambien a los
contribuyentes con discapacidades,
aquellos con dominio limitado del ingles y
la milicia.
Los voluntarios que participan en estos
programas, tienen que firmar el Formulario
13615, Volunteer Standards of Conduct
Agreement - VITA/ TCE Programs
(Acuerdo de los estandares de conducta
de los voluntarios de los programas de
VITA/TCE), en ingles. Estos acuerdos
exigen que ellos proporcionen un servicio
de alta calidad y mantengan los mas altos
estandares eticos.
Para denunciar un comportamiento no
etico al IRS, envienos un correo electrOni-
co a wi.voltax@irs.gov
ral
IRS
Publication 4836 (EN/SP) (Rev. 10-2016) Catalog Number 54502V Department of the Treasury Internal Revenue Service www.irs.gov