General Volunteer Resources

CEP Resources

You Can Do It! Resource Guide

IRS Resources

2017 Publication 4012

2017 Publication 4012 Index

2016 Publication 4012 Index

2015 Publication 4012 Index

Client Forms






Tax Preparer Resource Sites from Other States: (New Jersey) (Colorado)

Tools and Calculators

IRS Tools

Withholding Calculator

Sales Tax Calculator

Jeff Bogart's Tools (

  • Annuity Calculator (AKA Pension Exclusion Calculator
    Given the taxpayer's retirement date (first retirement paycheck) and taxpayer and spouse birthdates, calculates an exclusion table by year and a sample form for Tax Slayer input. Also handles the Public Safety Officer insurance exclusion.
  • Business Activity Code List 
    Rather than search through the entire list of business codes, click on headers to expand that portion of the list until a suitable code is found.
  • Dependent Qualification Calculator 
    Is a dependent a child or relative? What benefits might the taxpayer claim as a result? This tool is a combination of all the Pub 4012 charts - without the charts. Choose the various taxpayer and dependent options and see a list of benefits. If they don't qualify for a benefit, click on it to see why not.
  • Education Calculator 
    There are five different ways to claim education credits, each with their own limits and types of expenses allowed. There are also different funding sources that can be used tax-free for different types of expenses. This calculator provides a way to determine which is best among the most common three (American Opportunity Credit, Lifetime Learning Credit, and Tuition and Fees Adjustment) and can determine the amount of a scholarship that can be made taxable to maximize the taxpayer's credit.
  • Estimated Tax Worksheet 
    This is the Form 1040-ES form with some expansion, used to estimate taxes for the next year.
  • Railroad Retirement Worksheet 
    Railroad retirement Tier 1 and Tier 2 amounts are not handled correctly on Colorado state tax returns. They are both included in the retirement exclusion which is limited to 20K/24K and should not be because RRB benefits are not taxable in any state and have their own exclusion line in the CO 104AD form. This worksheet determines the amounts that should be removed from the pension exclusion and calculates the amount that should be added to the RRB benefits line on the "Subtractions from income" page in the State Return section of TaxSlayer. This worksheet is designed specifically for Colorado but may work for other states if the problem is the same.
  • Sales Tax Worksheet 
    A worksheet for totaling income items, sales tax on large item purchases, and other information to be used with the IRS Sales Tax Calculator. See Pub 4012 (NTTC 12-28-2016 version), page F-6.1


CFPB Toolkit for tax preparers

Center on Social Development at Washington University Volunteer Income Tax Preparer's Toolkit