PDF Page Numbers (for Printing) Page Label Changes dated Changes to Pub 4012 as Modified by NTTC

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1 Pub 4012 as Modified by NTTC Changes between v3 and v4 January 28, 2017 Pub 4012 as Modified by NTTC v4.pdf can be downloaded and put on each computer s desktop for use as an electronic document. Search function (Ctrl F) and links in the table of contents and index help with finding any given topic. To print these changed pages, open Pub 4012 with Modifications v4.pdf and print (double sided) the page numbers shown in the left hand column. PDF Page Numbers (for Printing) Page Label Changes dated Changes to Pub 4012 as Modified by NTTC ACA 5 and reverse Added instructions for entering MAGI of dependents who have a filing requirement ACA 13 and reverse Added note that TaxSlayer will use previously entered dependents MAGI for SRP calculation along with a small screen shot ACA 18 and reverse Added note that TaxSlayer applies repayment caps in rare instances when they do not apply (unclaimed dependent enrolled self or taxpayer lost marketplace safe harbor). In those situations, refer taxpayer to a paid preparer D 4 and reverse Cancellation of Mortgage Debt: change line number from 1 to D 9 and reverse Changed instructions for substituting unreported tips from a tip log for allocated tips shown on W 2. Enter the log amount as unreported tips instead of entering the allocated tip amount in Box D 15 and reverse NEW: Added navigation instructions for private activity bond (PAB) interest D 18 and reverse Last sentence in 1 st right hand box: Changed so it reads, In that case, interview the taxpayer and review last year s return to determine what (if any) adjustments you need to make to the taxable amount D 19 and reverse NEW: TaxSlayer simplified method added PSO option. New screen shot D 22 and reverse Removed earlier addition that Code Q required a check in box IRA/SEP/SIMPLE. TaxSlayer has fixed D 23 and D 24 Code 2: Clarified that Form 8606 reference is to Part II of Form Code 7: Changed Box 2 to Box 2a several places. Code G: Changed Box 2 to Box 2a. Code H: Added: Box 2a should be zero. Place a check mark in box IRA/SEP/SIMPLE. Codes J and T: added See Page D D 26 and reverse Added note that RRB 1099 R benefits are automatically subtracted from income for some state but not for all. If not automatically subtracted from your state, enter the taxable amount as an other subtraction D 38 and reverse Cross out reference to mailing brokers statement with Form D 40 and reverse Out of scope code D: change box 1g to box 1f D 45 and reverse Added extra instructions for unusual situation: Medicaid waiver payment reported on W 2, and taxpayer has Dependent Care Credit.

2 E 5 and reverse Modified note to say, If total of traditional and Roth IRA contributions exceed the lesser of total compensation or the annual limit, the taxpayer must withdraw the excess before the filing deadline or a penalty will apply and the return will be out of scope F 6 and reverse Medical Expenses: Preparer no longer needs to apply LTC premium limits. TaxSlayer will do it. Sales tax calculations: If taxpayer has nontaxed income, preparer can use Sales Tax Calculator at cotaxaide.org/tools along with the IRS sales tax calculator F 6.1 and reverse Added untaxed Social Security benefits to total income G 7 and reverse Added same note from E 5 (above) about total contributions to IRAs exceeding total compensation or the annual maximum being out of scope G 10 and reverse Added list of energy efficient building property appliances J 3 and reverse Add Cannot file MFS to AOC, LLC and T&F Other Conditions row (Mark auto portrait/landscape) J 5 and reverse In new note, change tuition and fees to education credits K 8 and reverse Added note to see C 1 for definition of a student. TaxSlayer screen erroneously says post secondary education institution. Removed note about Feb 29, 2016 needing the year first. No longer true. In last box on the page, add the word real to the last sentence, so it reads, Without the spouse s real SSN, the return must be paperfiled. Added TaxSlayer does not now allow dependents who are not being claimed to take education or retirement credits. If either applies, send to paid preparer or delay preparing return to see if TaxSlayer gets fixed K 16 and reverse Added "The required Debit Telephone # should be the taxpayer s telephone number. Enter the taxpayer s requested debit date K 19 and reverse Added, Use the Estimated Tax Worksheet at K 21 to K 26 K 23 and reverse Removed references to Form 8453 and revised note to include instructions for attaching pdfs (all from Capital Gains menu). Added NOTE: If taxpayer or spouse died in 2017, proceed with e-file. On taxpayer s copy of Form 8879, notate the capacity of the signer, usually As Surviving Spouse N 1 and reverse Corrected URL to vita.taxslayerpro.com Added TaxSlayer Blog You can sign up for daily e mails of TaxSlayer developments or visit the blog regularly from the TaxSlayer springboard at vita.taxslayerpro.com. Added information that print packets will be set to print Form 1040, and instructions for forcing the e file to specify Form 1040 if desired N 12 Added instruction for editing a return that s been marked complete: mark Ready For Review.

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4 Repair Prior Printing Errors Letter from SPEC director listed but not included in v3 Print and Punch. No change ACA 9 to ACA 21 Included but not listed in V3 of Print and Punch B 1 to B 3 Printed incorrectly in Changes between V1 and V D 23 and reverse Code 6 explanation was listed but not included in Changes between V2 and V3. K 2 Erroneously listed as changed in v2. There is no change to K N 9 to N 12 N 10 and reverse Pages were omitted from the Print & Punch v1, added to v2 but still have date for v1. Not changed here. V3 changed format so descriptions of return types were based on the screen shot. Page should have been dated 1/11/ N 13 to N 16 Printed incorrectly in Changes between V1 and V2.

5 Changes to Pub 4012 from Pub 4491 X and NTTC pdf pg # 4012 pg # v1, v2 and v3 1 Cover Added date and description of changes to cover page 4 2 Added "in TaxSlayer" to label for K Changed label for L 3 to "Filing a return when applying for an ITIN" 7 5 QSR #1 does not apply to Tax Aide 8 6 Added note about TaxAide policy regarding keeping volunteer agreements Added "See Note 9" to line Changed for more information references to Tax Aide documents 16 NEW 2 Added "of $1000" to HSA additional contribution 18 NEW 4 Added "of the eligible institution" to "Employer Identification number" 18 NEW X: ITIN renewals will retain original issue date, so taxpayers will be allowed to claim CTC and AOTC credits for years that returns were not filed 19 NEW 5 Added new installment agreement fees which make Form 9465 uneconomical 22 ACA 2 Added "Do not use" to button to add a new household member 22 Added a note, When nondependents are listed, mark them as having ACA 2 coverage all year so that no SRP is computed. 24 ACA 4 Deleted "(except pediatric dental coverage)" per 2016 Form 8965 instructions 24 ACA 4 Added "(including Forms 1095 B or C) to "No proof of coverage... needed" note 25 ACA 5 Replaced screen shots to reflect 2016 TSO order and added "if select Yes for exemptions in question above AND if" to arrow pointing to hardship exemption checkbox. 26 ACA 6 New screen shots 30 ACA 10 Added note, "When the employer offers separate coverage for one or more members of the tax household (may be referred to as stand alone coverage), add the cost of the offers needed to cover everyone in the tax household as appropriate and test the aggregate offer." 30 ACA 10 Added a worksheet for when the employer offer includes a partial month 30 ACA 10 Added "from their own employer and is eligible for the family coverage " to description of employer offer 30 ACA 10 Added explanation of aggregating stand alone coverage for everyone in the household 31 ACA 11 Added note to use Bogart affordability calculator and reminder that Line 1 and Line 10 can be based on different people 31 ACA 11 Added "or state marketplace" to URL for SLCSP 32 ACA X: changed 138% amounts for several situation 33 ACA 13 Added "above filing threshold" to the column titles for all four columns 33 ACA 13 Added table of national average premium bronze plans, which is max SRP 35 ACA 15 Added note to help interpret screen for adding dependents' MAGI 36 ACA X replaced entire page 38 ACA 18 Added additional considerations for taxpayers with large APTC repayments NTTC List of changes page 1 1/4/2017

6 39 ACA 19 Added definition of "shared policy," which make a return out of scope 41 ACA X added chart of "Applicable Figures" 44 A 2 Added "and the child has a filing requirement" to the explanation of kiddie tax. 45 A 3 Added, "11. Your qualify for the Premium Tax Credit" to Chart D 47 B X: Added to first box middle column, "SEPARATELY 7 " 48, 49 B 1.2 New page on election to file MFJ with non resident spouse 56 C X: Fixed spelling of "qualifying" and "child" in the last paragraph 56 Added a note, When return includes a qualifying children who are not C 4 dependents, be sure to mark them as having health insurance coverage for the whole year so that no SRP is computed for them. 61 C 9 Added "Scholarship and grant income (and the expenses paid by them) are not included for support test." 63 D 1 Added "Medicaid waiver payments" and "Rental of home less than 15days for the year" to list of nontaxable income 63 D x: Added "Olympic and Paralympic Games medals and prizes 4 " (along with a footnote) to list of nontaxable income 65 D 3 Added navigation directions for the following: 65 D 3 K 1 Royalty income 65 D C Cancellation of Debt 65 D INT, Box 9, Private Activity Bond interest 65 D LTC Long Term Care and Accelerated Death 66 D 4 Added navigation directions for the following: 66 D OID Original Issue Discount 66 D Q Payments from Education Programs 66 D QA Distributions from ABLE Accounts 66 D SA H S A 66 D 4 Cancellation of mortgage debt 66 D X: Added, "Credit for the Elderly" 66 D 4 Added "or search for Form 2441" is instructions for Child and Dependent Care Expenses. 67 D X: Added "Medicaid waiver payments: See page D D 6 Added "Private activity bond interest 68 D X: Added "Scholarships and Grants" 70 D X: Added "Or select Quick File from pull down menu to create a list of entry screens for this return." 71 D 9 Added, "If W 2 has a verification code, enter it here" with arrow to 2nd box. 71 D 9 Added, "CAUTION: Making an entry in Box 12 does NOT alter Boxes 3 and 5." 71 D 9 Added three paragraphs about entering tip income. 71 D X added "select Form 4137 and also enter the amount there" in last box. 72 D 10 Added, "If Box 16 and Box 17 are both blank, leave Box 15 blank. This most often happens with DFAS W 2s." NTTC List of changes page 2 1/4/2017

7 73 D 11 See replacement page with information about refunds from prior years, other recoveries, a recommendation to use Bogart's taxable state tax refund tool, and how to enter its result into TaxSlayer 75 D X: Added directions for entering Private acivity bond interest (PAB) 75 D X: Added "OID interes is treated the same as regular interest." 75 D X: Added navigation for PAB 75 D 13 Added directions for entering foreign taxes paid and state taxes paid from 1099 INT 80 D 18 Followed instruction for starting simplified worksheet with directions to use Bogart annuity calculator instead. 80 D 18 Added, "If you enter a foreign address and the country does not use postal codes, enter 0 (zero) for the postal code." 80 D 18 Added a CAUTION,"Make sure Box 2a reflects any changes due to simplified method, PSO health insurance, rollovers, return of capital etc." 81 D 19 Added, "NTTC recommends using Bogart's annuity calculator at cotaxaide.org/tools." 81 D X: Changed "public service officer" to "public safety officer" 81 D X: Added footnote, "*For annuitants who retired between July 2, 1986 and Dec. 31, 1986 enter zero." 81 D X: Added "For the beneficiary of an employee who died, see Pub 575" 81 D 19 Added "For a joint and survivor annuity that starts AFTER the death of the employee, use only the survivor's age. For a joint and survivor annuity that starts BEFORE the death of either beneficiary, coninue with he same exclusion amount after the first death." 81 D 19 Added, "See also D 25" for information on PSO health insurance premiums 82 D 20 Added, "and Box 2 may need to be adjusted" in information on rollovers 82 D X: Added, "* If taxpayer inadvertently missed the 60 day rollover deadline for one of several reasons, he can submit a certification to he trustee, and the amount can be considered a rollover on his tax return. See Revenue Procedure for details." 82 D 20 Added, "See also Page NEW 3 for more information." 84 D 22 Added workaround to check the IRA/SEP/Simple box for a ROTH Distribution with Code Q marked in Box 7 to carry this figure to Line 15a of Form Also make sure the taxable amount in Box 2a is blank. 85 D 23 Added to Code 1 explanation, "See also new self certify procedure if 60 day period was missed for one of the listed reasons." 85 D X: Changed ending of Code 1 to depict TSO procedure 85 D 23 Change Code 3 explanation to reflect TSO procedure 85 D 23 Changed Code 6 explanation to, "This code is in scope for Tax Aide. The amount is not taxable but must be reported." 85 Enlarged Code Q explanation with box 2a should be blank. Place check mark D 23 in box IRA/SEP/SIMPLE 86 D 24 Code F explanation: Changed 2nd sentence from "Box 1" to "Box 2a" 86 D X: Added to Code H, "No further action is needed." NTTC List of changes page 3 1/4/2017

8 86 D 24 Added to Code J explanation, "unless it was entered in error and it is a qualified distribution (except first time homebuyer exception is out of scope). 86 D 24 Added to Code T explanation, "unless it was entered in error and it is a qualified distribution." 86 D 24 Changed Code U explanation to "This code is in scope for Tax Aide. It is treated exactly like Code 7." 86 Changed explanation for Code W to "This code is in scope for Tax Aide. Amount is D 24 not taxable but must be reported." 86 Changed Code 6 explanation to In scope for Tax Aide, the amount is not D 24 taxable but must be reported. 87 D 25 See replacement page with notes to use Bogart calculator if PSO also needed simplified general rule, and instructions for using Form 8606 input screen for IRA distribution where there is a basis. Also added, "May need a second Form 8606 if each spouse has basis in their IRA." 88 D 26 Added, "Add 'SSA' to Quick File for the RRB 1099.'" 88 D 26 Added, "You may need to manually subtract this income from the state return" (RRB 1099 R) 89 D 27 See replacement page with instructions for Canadian and German social security and a graphic of taxable social security benefits. 90 D X: Added, "Add to AGI any tax exempt interest and any adjustments from Lines 33 to 35." 90 Added a note on lump sum SS that if attorney fees are shown, they can be D 28 prorated between the taxable and nontaxable portions and entered on Schedule A line D 30 Added, "Note: Earnings of newspaper carrier under 18 years of age goes on Line 21 because earnings are not subject to self employment tax. See Instructions for Sch SE." 92 D 30 Added direcions for entering 1099 Misc when the amount must be entered in TSO differently than on the paper form. 93 D 31 Replaced entire page on entering 1099 Misc info 94 D 32 See replacement page. Adds, "OK to expense small tools etc if cost is less than $2500 per item or invoice. See IRS Notice " Also adds directions for Form 1099 K, requirement to claim all business expenses, and reference to "Schedule C Guidelines Summary" on One Support. 95 D 33 Added lists of business expenses you can deduct and those you cannot deduct from headings in Pubs 535 and D X: Added, "To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary." 96 D 34 Added "over $600 per person" to description of contract labor that's out of scope. NTTC List of changes page 4 1/4/2017

9 96 D 34 Added notes about equipment rented for more than 30 days, the Guidelines for Preparing Schedule C, and de minimis purchases of equipment. 97 D X: Added a caution and three notes about transporation expenses 98 D 36 Added note about capital loss carryovers and when they are used (or not used). 99 D 37 Replaced entire page with new capital gains procedures 100 D 38 Added a step 3, "If any of the transactions requires an adjustment to the reported basis, select the reason from the drop down box that includes that transaction." 100 D 38 Added, "See page K 22 for Tax Aide policy on mailing Form 8453." 100 D X: Added, "Note: Net losses greater than $3000 ($1500 if MFS) will carry forward to future tax years" 101 D X: See replacement page with new list of in scope dropdown choices 102 D X: See new page with new list of out of scope dropdown choices and information about treatment of property inherited in 2010 or received as a gift, also sale of bonds. 102 D 40 Added page number to page D D X: Added information about using spouse's time in home when selling main home within two years of death of spouse 103 D 41 Added addition information about maximum exclusion in case of selling within two years after death of spouse 104 D 42 Added examples of improvements versus repairs for increasing basis of home. 105 D 43 Added info on rental of bare land, rental of main home less than 15 days/year, all other rentals out of scope unless military certification and military taxpayer, and royalty incoome. 106 D 44 Added information for entering 1099 LTC and 1099 QA 106 D 44 Added information about 1099 Q not taxable or out of scope 107 D X: Add examples of Medicaid waiver payments navigation 107 D 45 Added note about possible change to TS procedure 108 D 46 Changed Step 3 to ask, "Does box 6 contain an "A" to indicate bankruptcy?" 112 D X: Change reference to Tab EXT to "Tab D Entering Forgiveness of Qualified Principal Residence Indebtedness" 113 D X Added PATH Act to Step D 54 Added a bullet to the list of K 1 income that is within scope: "Foreign taxes paid on passive income eligible for simplified limitation election" 117 D 54+ Added a page showing K 1s with in scope and out of scope items. D 57+ Deleted blank page. 127 E 1 Added list of expenses that can be claimed by reservists as an adjustment 128 E X Clarified that $250 is per educator (taxpayer and sjpouse, if both are educators). 129 E X: See replacement page with screenshot of 8889 input along with additional notes about HSA. NTTC List of changes page 5 1/4/2017

10 129 E 3 Added note that those over age 55 can make an additional HSA contribution up to $1, E 4 Part I, Step 1: Change NO to "GO TO PART II" 130 E 4 Part I, Step 2: Changed "YES AND NO" to "YES OR NO" 131 E 5 Added info about Roth contributions, "Contributions to a Roth IRA can be made after taxpayer reaches age 70 ½, but no deduction can be taken for a contribution to a Roth. 131 E X: Added, "Note 3: Contributions can be made up until filing deadline generally April 15 of following year." 131 E X: Added information about excess IRA contributions needing to be withdrawn before the filing deadline 136 F 4 Changed non cash charitable limits to $5, F 5 Added three paragraphs of information about non cash donations including that donation of a motor vehicle over $500 is out of scope 138 F 6 Added directions for using the calculators embedded in the medical deduction input sheet 138 F 6 Added LTC limitations table 138 F 6 Added instructions to use IRS sales tax calculator based on total income (taxed or untaxed) 139 F 6.1 Added worksheet to determine total income for sales tax calculations 139 Added a worksheet to calculate total income for determining sales tax F 6.1 deduction. 140 F 6.2 Flow chart to help determine when business travel is deductible 141 F 7 Added note that PMI shows on separate screen 141 F 7 Added note about unreimbursed employee business expenses. If reimbursed, out of scope. 142 F 8 Added, "The cost of charitable raffles,bingos etc are not deductible as charitable donations but can be deducted as gambling losses to the extent of winnings." 142 F 8 NEW: Delete last sentence in first box 142 F 8 Clarified that gambling losses mean "all bets placed." 142 F 8 Reminder to enter all losses but not more than gambling winnings reported on Line G 1 Changed wording to TaxSlayer terminology 149 G 1 Added for Form 8812, "If child has an ITIN but was a resident of the U.S., be sure to mark the "substantial presence" box in the Dependents Section or the child tax credit will be denied." 150 G X created 3 new pages G 2 1 thru G 2 3 on foreign tax credit 151 G 2 1 Added to note that Foreign tax on a K 1 would be entered here. 153 G 3 Deleted phrase "because of physical or mental problems" from definition of incapable of self care. 155 Added language from Pub 503 explaining that maximum dependent care G 5 expenses are not dependent on number of qualifying persons in care but on number of qualifying persons in the household. 157 G X: Changed first condition to "The taxpayer made a traditional or Roth IRA contribution before the filing deadline. + IRS language NTTC List of changes page 6 1/4/2017

11 157 G 7 Changed Taxwise language to "are voluntary retirement contributions." 157 G 7 Added the retirement savings credit table of percentages. 157 G 7 Added a reminder to mark taxpayer or spouse as full time student in personal information section. 161 G X: Deleted TWO reference from hint, added navigation for TOS 164 H X: Added "(Do not rely on this list alone. See Publication 590 B, Distributions from Individual Retirement Arrangements (IRAs), for rules and details pertaining to each exception.)" 164 H 2 Added "See following pages for further explanations." 164 H 2 Added directions for requesting a waiver of penalty for failing to take Minimum RMD 165 H 2.1 Additional info about exception codes 166 H 2.2 continued 167 H X 2nd topic: Changed 2017 estimated taxes to H 3 Noted that credits from odd forms are all out of scope 167 H 3 Added directions for eliminating estimated tax penalty if it shows up 167 H 3 Deleted Enter payment dates shown on taxpayer s checks 167 Added note that TaxSlayer should not calculate a penalty for underpayment H 3 of estimated taxes. Added instructions for removing the penalty if necessary. 169 I X Instructions for entering penal income 170 I 2 Added note to see footnote if child is married 170 I 2 Added note to see footnote regarding taxpayer age 172 I x: Changed Step 1 from "Answer NO only if " to "Answer NO if " 173 I 5 Added to first bullet in 2nd chart: "but see 4th bullet" 174 I 6 Replaced entire page with due diligence questions and answers as of 1/4/ I 6+ Replaced I 6 and 7 with I 6 to 9 showing which due diligence questions MUST be answered and which can be ignored if you are willing to ignore red error messages on subsequent screen. Suggested answers also provided. 175 I 7 I 6 continued 178 J 2 Copied qualified expenses from LLC to T&F 178 J 2 Added note, "Unused expenses for professional development of an educator can be claimed as an educator expense adjustment." 179 J 3 Claified that half time requirement for AOTC is for "at least one term" 179 J 3 Corrected phase out amount for T&F 179 J 3 Added note that "Education savings bonds are out of scope, as are QTP and ESA if taxable." 180 J 4 Added footnote that 1098 T is not required if all tuition and fees were waived or paid with grants or scholarships. If grant or scholarship is unrestricted, student can choose to pay tax on the grants and claim the adjustment or credit. 181 J 5 Added "as defined by the institution" to statement about half time requirement for AOTC NTTC List of changes page 7 1/4/2017

12 181 Added statement that Form 1098 T is required to claim the credits and J 5 added the same footnote as added on page J J 7 Added, "See Education Cookbook from OneSupport>Tax Training>Tools and Education Calculator at for help in maximizing tax benefits from education expenses." 188 K 2 Delete 2nd sentence. 188 K 2 Note in v2 change document to delete 2 nd sentence refers to page L K X: Changed name control for Alvardo to ALVA 192 K 6 Added information about client profiles, quick files and the forms search box. 192 K 6 Added information about using the 1040 view for navigation. 193 K 7 Added a note to NOT use the filing status wizard 194 K 8 Added a description after Check here if Taxpayer is a student, "FULL time student during 5 different months) 194 K 8 Added, "after deleting taxpayer's last name" to note about entering spouse's last name 194 K 8 Added note, "Throughout TaxSlayer, to enter Feb. 29, 2016, you must enter the year first. 194 K 8 Added note, "When filing MFS and spouse's SSN is unknown, use Print and file as paper with 'unknown' written at top." IRS language 194 K 8 Added note, "After entering personal information, ALWAYS click Continue." 194 K 8 Added note: "ID Theft PINs are entered in the Miscellaneous Forms Section." That FPL will be used to make ACA calculations. 195 K X: Added after Note 2: Resident State Return: "If you lived in more than one state during 2016, choose the state you lived in with the highest federal poverty level (FPL). That FPL will be used to make ACA calculations." 197 K 11 Added after the note about noncustodial parents, "And the custocial parent should check the NOT YOUR DEPENDENT box." 197 K 11 Added note under the screen, "Relatives with relationships not listed in TaxSlayer should be entered with a relationship that has the same tax treatment. For example, a great grandchild as a grandchild, a brother in law as a brother who did not live with the taxpayer." 198 K 12 Added a note about adding notes to the return 199 K X: Changed "payment vouchers" to "vouchers for next year's estimated payments" and added note that New Hampshire and Tennessee will be added as state returns 201 K 15 Added a note about how to apply all or part of refund to next year s taxes. 203 K 17 Added, "See new fee structor for installment agreements on page NEW 5" NTTC List of changes page 8 1/4/2017

13 208 K 22 Added Tax Aide policy regarding local decision whether to send Forms 8453 to Austin; sites with scanning capability should continue to attach pdfs of required pages. 209 K 23 Added under Filing Returns for Deceased Taxpayers, "If taxpayer or spouse died since the beginning of the tax year, enter the date of death in the Personal Infromation section." 210 K 24 Added six paragraphs of information about using a power of attorney. 210 K 24 Delete sentence that said there were detailed instruction in Tab N. 215 L X:Deleted references to TWO procedure and added direction for TSO 215 Change document v2 should have said to delete 2 nd sentence. [No change L 3 between full documents v2 and v3] 217 M 1 Corrected spelling in CAUTION: changed posed to posted 217 M 1 Delete unnecessary e in taxslayerpro.com[e] 217 M 1 Deleted unnecessary as it is #2, so it reads create the correct return as you normally would. 220 Added to 1 st paragraph, "Then uncheck the box to keep page 2 of 1040 X M 2.2 clear if you are not adding or removing an exemption. 223 M 3 Added Tax Aide policy regarding volunteer being certified for prior year before doing prior year return. 225 M 5 Delete "See link below." [There was no link.] 225 M 5 Added to 3c. "The form will print out with your draft tax return. Mail the form with your payment by check or money order." 227 N 1 Added "Safari" and deleted "Mozilla Firefox from list of browsers 230 N 4 Added, If desired, select the profile that best describes the income and deductions identified on the taxpayer's intake sheet. 230 N 4 Over wrote references to desktop software with "N/A for Tax Aide" 232 N 6 Added, "In general, the only time we will see carryforward data will be when we prepare several years' returns at once. 233 N 7 Added four paragraphs of instructions for using 1040 view for navigation and for opening the pdf to see other forms. 234 N 8 Added to Begin IRS e File Process, "Finishing the return whether it is e filed or not" 234 N 8 Added, "See Page I 6 1 for information about the EIC checklist that appears here if the taxpayer qualifies for EIC." 243 O 1 Large note: NOT FOR TAX AIDE 245 P 1 Not for Tax Aide (except for self assist). Added Tax Aide policy to make arrangements with national office 246 P 2 Not for Tax Aide 249 P 9 Add sentence to Recordkeeping paragraph, "NTTC recommends a minimum of seven years." 254 Q 2 Not for Tax Aide 255 Q 3 Not for Tax Aide 257 Q 5 Not for Tax Aide 261 Q X: New index with new pages NTTC List of changes page 9 1/4/2017

14 Added note to see Scope Manual for complete list of in and out of scope items 117 to 119 D X Insterted 3 pages for rental income 217 to 222 M 1 to M Replaced M 1 and M 2 with six pages of instructions for amending a return N 9 to 11 replace N 9 with three pages on completing the e file sectin D Added note that Schedule C EZ is out of scope and removed references to C EZ NTTC List of changes page 10 1/4/2017