Tax Filing Requirements - TY2017

Chart from Pub 4012 pg H-11.

    Filing A Return with $0 Income    

If a taxpayer has $0 income from all sources, and wants to file a tax return, enter $1 on 1040 Line 21 with the notation, IN ORDER TO EFILE.

Confirming Taxpayer and Family Identity
  • Photo ID and SS card for taxpayer (and spouse)
  • SS Card for each dependent
  • Alternate Can use SS statement in place of SS Card.

    W-2 Verification Code

    For 2017, approximately 25% of taxpayers will have a 16-digit alpha/ numeric code in box 9 of their W-2. The format will be four 4-digit fields separated by dashes, such as 0123-4567-89AB-CDEF.

    The purpose of this code is to continue a test started last year to combat tax-related identity theft and return fraud.

    • If there is a 16-digit alpha/numeric code in Box 9, enter it in the taxpayer's return. Be sure to also enter the dashes as shown on the W-2.
    • If there is no code in Box 9, continue with the rest of the W-2 data entry.