The AICPA Individual Income Tax Technical Resource Panel recommends the following pages on the IRS website for practitioners preparing returns for individuals:
- IRS Draft Forms – this page allows tax preparers to search for and view draft IRS forms, instructions and publications. The draft documents include brand new forms, instructions, and publications and this year’s version (or next year’s version) of current forms. Please note that the IRS is providing drafts as a courtesy. Do not file the draft forms or relay on the instructions and publications for filing.
- Audit Technique Guides – this page provides numerous audit technique guides (in alphabetic order) which are used by IRS examiners during audits. While the guides are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.
- E-News Subscriptions – check out this page to subscribe to over 20 different e-mail lists where the IRS provide tips and tax updates on various topics.
- Where’s My Refund? – visit this page to check the status of your client’s refund.
- Connect with the IRS – this page covers how the IRS uses new and social media tools to share the latest information on tax changes, initiatives, products and services. It also provides links to the new IRS smartphone application, YouTube, Twitter, and Facebook.
- Identity Theft and Your Tax Records – this pages explains what a taxpayer should do if you think you are a victim of identity theft. It also provides a toll-free number to the IRS Identity Protection Specialized Unit.
- Exempt Organizations Select Check- is an on-line search tool that allows users to select an exempt organization and check certain information about its federal tax status and filings.