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| Mark
Roseman |
The Sedona Public Library has resources to help with filing your 2009 Income Tax Returns
by Mark E. Roseman, member of the Board of Trustees for the Sedona Public Library
SEDONA, AZ (January 14, 2010) -
Albert Einstein said it best: “The hardest thing in
the world to understand is the income tax.”
However, with help from the Sedona Public Library (SPL)
reference librarians and volunteers, much of the
mystery will yield to knowledge.
In 1862, President Lincoln and Congress created the
office of commission of Internal Revenue to finance
the North’s involvement in the Civil War. The
commissioner was charged with enforcement of The
Revenue Act of 1862.
However, in 1894, Congress enacted a flat rate
Federal income tax, which was found to be
unconstitutional, the following year, by the U.S.
Supreme Court. Despite the court’s decision, the
federal government’s thirst for taxing income was
going to be quenched.
In 1913, the 16th Amendment to the United
States Constitution was ratified by the states. The
Amendment gave Congress the authority to enact an
income tax. The first Form 1040 appeared in 1913,
after Congress levied a 1% tax on net personal
incomes above $3,000.
The income tax laws, schedules, and filing
procedures have change dramatically since 1913, but
the SPL can help. Reference librarian Patricia
Lowell has 21 years’ experience at the library; her
responsibilities include ordering, organizing, and
making available federal and state forms for SPL’s
reference department. “The forms don’t frighten me;
to me they make a lot of sense,” sparkled Patricia,
“And we are the only game in town . . . the forms
are no longer available in banks or the post
office.”
While all federal and state forms are available
online:
www.irs.gov and
www.azdor.gov, respectively, for individuals
without computers or who do not want to download and
print hefty manuals, publications, and instructions
that explain the forms and procedures, SPL’s tax
information resources are the answer.
“We can help patrons wade through the forms and
assist in finding what they are looking for,”
reassured Patricia. This year the federal and
Arizona governments are releasing fewer instructive
publications for taxpayers, and to date, SPL has
received only one: Publication 17 – “Your Federal
Income Tax, For Individuals.” The library has
sufficient copies of Publication 17 to allow
circulation to patrons. You can check out a copy
and use its 301 pages as a practical guide to
complete your personal return. Included in the
publication are sections such as: important tax
changes that took effect in 2009, new tax laws for
2010, reminders and other items that may help you
file your 2009 return, and the general rules for
filing a federal income tax return. The publication
closely follows Form 1040, and is divided into six
parts which cover different sections of the form.
This is the first year that Arizona is not providing
hardcopy forms for filing your state income tax
return. According to Patricia, “This year we are
just not getting what we usually do from the
state.” However, the library has two tax form
program notebooks containing State of Arizona income
tax forms in its non-circulating reference
collection. One of the notebooks is located on the
shelves with the federal tax forms, at the entrance
to the Si Birch Community Room. The other notebook
is at the Reference Desk.
Both Arizona notebooks contain forms that may be
copied, including individual tax forms and
corporation, partnership, and exempt organization
tax forms. The 553 page notebooks have all the
forms necessary for your Arizona return, and you can
make your own copies, at the copier located near
where the forms are shelved. Copies are $0.10 each
An additional resource and service hosted by SPL is
its annual AARP Tax Preparers Service. This service
is indicative of SPL’s commitment to provide
affordable and responsive community services. The
program starts February 2, and ends April 15, 2010.
The hours are 10:00 am to noon, Tuesday, Thursday,
and Saturday, in the library’s Si Birch Community
Room. The service is available to everyone; you do
not have to be a member of AARP, and there is no
minimum age requirement. This service is free.
According to Liz Sweeney, a retired CPA, Friends of
the Library volunteer, and managing participant in
the program, there are limitations to the breath of
the program. IRS certified volunteers will assist
the public with some of these services: 1040 and
1040EZ returns that are straight forward (no
depreciation, no rental property income, no large
business returns), returns with itemized deductions,
Schedule B (Interest and Ordinary Dividends), and
simple K-1 returns from trusts and estates. Only
federal and Arizona income tax returns are prepared,
along with part-time Arizona returns, when
applicable.
To best take advantage of this program, and if you
have not filed a return through this program in the
past, please bring a form of photo identification
and proof of your social security number (your card
or statement from the social security commission
bearing your number). Everyone should bring with
them last year’s federal and state tax returns, and
W-2 and 1099 forms, and interest and dividend
documents, if applicable. No appointments are
necessary to take part in the service; patrons are
assisted on a first come first served basis. All
returns are prepared using IRS software, and all
returns are filed electronically, the same day as
they are prepared. If you’re over age 65, according
to Liz Sweeney, “There are some peculiar credits for
Arizona residents . . .” that are worth checking
out.
With the help of SPL reference librarians and
volunteers, and the AARP tax preparation program
sponsored by SPL, you can exceed Einstein’s
understanding of the income tax, through an assisted
understanding of how to file your federal and
Arizona income tax returns. It’s not too early to
get started. |
