Changes to Offutt Tax Center services for 2013 tax season Published Dec. 4, 2012 By 55th Wing Legal Office OFFUTT AIR FORCE BASE, Neb. -- As tax season approaches, the Offutt Tax Center is preparing for a busy tax season and wants customers to be aware of some changes to the location and services offered. The tax center is scheduled to open Jan. 22 for EZ-form filers on a walk-in basis from 8 a.m. - 3:30 p.m. We will begin scheduling appointments Jan. 7 for those taxpayers filing 1040A's and 1040's with the appointments beginning Jan 28. EZ-form walk-ins are accepted throughout the tax season. It is now located on the first floor of the 55th Wing Legal Office. We will continue to have the same number of offices to use, but the waiting area will be combined with the legal office. With this in mind we are asking that no children be brought to the tax appointment. Additionally, we now require customers to bring a photo ID, social security card or last year's tax return with them to verify social security numbers. We have to do this because most military ID's no longer have social security numbers on them and to help prevent identity theft. Also, because of IRS-mandated changes, complexity of tax returns and limited volunteer staff, there will be several forms the VITA volunteers can no longer accomplish at Offutt AFB. A full list of these forms, and any applicable exceptions, can be found below. We understand these changes will affect many of our client's and we regret the inconvenience this will cause, but there are many forms we can still help the military community with and we will strive to make this tax year as painless as possible. For more information or to schedule an appointment, please call the Offutt Tax Center at 294-3759. 1. The Schedule C (Business Income) - VITA volunteers cannot complete your return if you have business use of your home, expenses over $5,000, returns and allowances, cost of goods sold, other income, expenses for employees, casualty losses, depreciation, rental or lease expenses, vehicle expenses reported as actual expenses, accounting methods other than the cash method, net losses, and if there is a requirement to file Forms 1099. 2. Form 4797 (Sale of Business Property) - This form cannot be accomplished by a VITA volunteer for the sale of a home that was used for business other than a rental. VITA volunteers can still accomplish this form for a military member who used the home as a rental. 3. Form 5329, (Early Distributions of Sheltered Funds) - VITA volunteers can only complete Part 1 of this form if the taxpayer took an early IRA/Roth distribution for education, buying their first home, or health reasons. VITA volunteers cannot complete Parts II through VIII of form 5329. 4. Schedule D Worksheet (Sale of Personal Home Exclusion) - VITA volunteers cannot complete this worksheet for reduced exclusion or prior exclusion on the sale of a home. This form is for taxpayers who owned and used a home for less than two years and so do not meet the ownership and use test. 5. Schedule K-1 (Partnership or Trust Income) - VITA volunteers can accomplish this form if it only reports interest income, dividend income, net short-term capital gains and losses, net long-term capital gains and losses, tax-exempt interest income and royalty income. If the form lists anything other than these items the VITA volunteers are unable to accomplish the tax return. 6. Schedule E (Rental Income) - VITA volunteers can complete this form if the taxpayer is actively involved in the decisions of the rental property. To be considered actively involved in the rental property taxpayer must make significant management decisions, such as approving rental terms, repairs, expenditures, and new tenants. Taxpayers who use a property manager could be considered active participants if they retain final management rights. The Offutt Tax Center will only accomplish returns with 1 or 2 rentals. 7. Form 8814 (Parents' Election to Report Child's Interest and Dividends) - VITA volunteers can only complete this form for the Alaskan Dividend Fund received by a minor. 8. Form 8889 (Health Savings Account) - Most VITA volunteers cannot complete this form. Taxpayers must schedule an appointment with a volunteer who is eligible to complete this form. 9. Form 8853 (Archer Medical Savings Account) - VITA volunteers cannot complete this form. 10. Schedule F (Profit or Loss from Farming) - VITA volunteers cannot complete this form. 11. Form 3903 (Moving Expense) - VITA volunteers can complete this form only for expenses incurred by a military member for a PCS move. 12. Form 4684 (Casualty and Loss) - VITA volunteers cannot complete this form. 13. Form 2555 (Foreign Earned Income Exclusion) - Most VITA volunteers cannot complete this form. Taxpayers must schedule an appointment with a volunteer who is eligible to complete this form. 14. Form 5695 (Residential Energy Credit) - VITA volunteers can only complete page 1. 15. Schedule H (Household Employee - Nanny) - VITA volunteers cannot complete this form. If you have any questions concerning these issues please contact Pam Clark at 294-3759.