Tax Analysts publishes news, analysis, and commentary on requirements, costs, penalties and other issues regarding tax return preparation. Guidance is provided in numerous IRS publications on reporting income; determining deductions, credits, exemptions, and exclusions; record keeping; required payments; and applicable penalties. Tax Analysts also publishes various IRS documents that address return preparer fraud, identity theft, refund fraud, the availability of tax return preparation sites, and selecting return preparers.
Section 6011 requires a person who is liable for any tax imposed by the code to make a return or statement and include all of the information requested by forms and regulations. Section 6012 specifies who is required to file an income tax return and section 6013 addresses the filing of joint returns. The IRS often reminds taxpayers that e-file is the safest, fastest, and easiest way to submit their individual tax returns.
Individuals may pay someone to prepare their federal income tax return and the IRS provides tips for individuals to consider when choosing a tax return preparer, such as making sure that the return preparer has a preparer tax identification number (PTIN). A PTIN must be obtained by all enrolled agents, as well as all tax return preparers who are compensated for preparing, or assisting in the preparation of a federal tax return, claim for refund, or most other tax forms submitted to the IRS. Recurring issues and controversies in this area include legal hurdles to the IRS’s attempts to regulate paid tax return preparers. ("Year in Review: Legal Hurdles Stymie IRS's Plans to Regulate Return Preparers")
Documents and news stories published by Tax Analysts address individual tax return preparer regulations but also the preparation and filing of excise tax returns, employment tax returns, information returns, consolidated returns, corporate and partnership tax returns, and estate and gift tax returns.
