• Schedule A missing when change to itemized deductions. Correspondence is then necessary.
• No original signature (copy). Correspondence is then necessary.
• Schedule C not included when amending schedule C or it does not indicate which Taxpayer it is for when the return is Married Filing Jointly (MFJ). Correspondence is then necessary.
• Schedule EIC is not attached when EIC is amended. Correspondence is then necessary.
• TP does not indicate exemptions name and SSN/ITIN number in exemption section when adding or removing and exemption. Correspondence is then necessary.
• Taxpayer requests direct deposit of their amended refund or adds direct deposit information for their original refund, since direct deposit information cannot be added on an amended return, we must correspond.
• Form 5405 not attached when claiming the First-Time Homebuyer Credit.
• Signature is other then the taxpayer and no supporting documentation is attached or indicated. (i.e. Form 2848, Durable POA, parent for minor, etc)
• Missing schedules and/or forms for Line 7 credits. Correspondence is then necessary.
Other common mistakes:
• Taxpayer files Head of Household (HOH) with no exemptions and does not indicate Qualifying dependents (QND) name and/or SSN.
• Taxpayer removes an exemption but not Recovery Rebate Credit (RRC). This requires additional correspondence.
• TP does not indicate if a child is eligible for Child Tax Credit (CTC) but takes the credit or the reverse.
Friday, January 15, 2010
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