This is the first in a series of articles that are directly applicable to certified volunteer preparers at Tax-Aide and VITA sites nationwide.
I’ve been involved with Tax-Aide for over twelve years, and served as LC at the most active site in our district for the past seven seasons. Over these years, volunteers throughout the state have compiled “cheater” documents on a variety of topics, but none addressed the full spectrum and challenges of daily tax preparation.
Three years ago, I prepared a text that contained in excess of forty chapters. Included were a listing of Federal and Virginia forms we were authorized to prepare, an index by form name (to number), an index by form number (to form name), filing locations for refunds and payments, and three locations to enter preparer notes. The text covers thirty plus chapters with topics ranging from Alimony Payments to last season’s Schedules L and M, and virtually everything in-between. Covered are detailed instructions on how to enter data into the TaxWise® program along with completed copies of the form and it’s transfer to the 1040.
A sample copy of chapter 10, Employee Business Expenses – Form 2106-EZ is available for your review. The text includes a completed copy of a 2106-EZ and a Schedule A.
The text is professionally wire bound with a clear protective sheet over the front and back covers. The cost is $11.95 plus S&H $2.95 – total $14.20. If you have an interest in securing a copy of this text personally or for your site, please contact me.
Tax Matters Publishing
P. O. Box 31631
Richmond, VA 23294-4637
SUBJECT: EMPLOYEE BUSINESS EXPENSES
UNREIMBURSED EMPLOYEE BUSINESS EXPENSE
This form is used to deduct employee business expenses NOT reimbursed by the
T/A preparers are authorized to complete Part I, Lines 1 and 2 on Schedule 2106-EZ.
The regular Form 2106 and lines 3 through 5 on Form 2106-EZ are NOT permitted under
the T/A program.
If there is vehicle expense to be claimed on Line 1, go to Part II on the form and provide
the information on Lines 7 through 11b. The TaxWise® program cannot correctly compute
the mileage expense deduction unless all of Part II is completed.
The information on the Form 2106-EZ will transfer to Line 21 on Schedule A.
Preparer note: If the taxpayer is not filing Schedule A (Itemized Deductions), there is no
reason to prepare the 2106-EZ.