Tax Resources

Locations:

  • 01 Three Creeks Library

  • 02 Mill Plain

  • 03 Clark County Food Bank

Reference

  • VITA/TCE Volunteer Resource Guide (Pub 4012)

    • a guide to assist VITA Volunteers in preparing a return using the provided software

    • Scope of Service

  • Your Federal Income Tax (Pub 17)

    • “covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions.”

    • What’s New starts on page 2

  • Instructions for Form 1040

    • line by line instructions

  • About Form 1040

    • current revision; recent developments; related items; other items

  • Internal Revenue Code Title 26 > Subtitle A - Income Tax

  • Interactive Tax Assistant (ITA)

    • “provides answers to several tax law questions specific to your individual circumstances.”

    • filing requirements; filing status; dependents; income; deductions; credits; etc.

  • Privacy, Confidentiality, and Civil Rights - A Public Trust (Pub 4299)

    • “addresses areas where partners and volunteers need to exhibit diligence to details when administering the requirements of these programs.”

  • Glossary

  • Glossary of Tax Words and Phrases in various languages.

  • Time you can claim a credit or refund

    • The oldest year clients can receive a refund for is 2022.

  • Stimulus Payments Amounts

    • Had to be filed on 2020 and 2021 returns. Refunds are no longer being issues for those years so clients can no longer receive stimulus payments they did not previously receive.

    • the first round provided up to $1,200 per eligible individual,

    • the second round offered up to $600, and

    • the third round delivered up to $1,400 per eligible individual.

Tools

What’s New in Tax Season 2026

Tax Law Changes

Tax Act of 2025

Changes taking effect later

Changes taking effect in 2025

Other Changes

IRS Website

TaxSlayer

VITA Program

Working Family Tax Credit

Washington Department of Revenue

Yearly WFTC Refund Amounts

Each tax year, if you are eligible to receive the WFTC refund, you may receive up to these amounts based on the number of qualifying children you have:

Source: Working Families Tax Credit – Annual Updates ETA 3240.2026 https://taxpedia.dor.wa.gov/documents/current%20eta/3240.2026.pdf

Table indicating the amount of refund for the years 2022 through 2025based on the number of qualifying chikdren.

Working Family Tax Credit

Oregon

Oregon Department of Revenue Website

OR Nonresident - Oregon Source Income

Oregon taxes income that was earned while working in Oregon. Income earned while working elsewhere (Washington) is not taxable.

“Nonresidents—enter the amount you earned while working in Oregon for each job. If that amount differs from the Oregon wages on your Form W-2, request a signed statement from your employer verifying the number of days worked in Oregon and the total number of days worked everywhere. Keep this document and a statement explaining your calculations with your records. If your Oregon wages aren’t stated separately on your Form W-2, compute your Oregon-source income using the following formula:”

(Days actually worked in Oregon / Days actually worked everywhere)

×

Total wages (line 7F)

=

Oregon wages (line 7S)

See OR-40-N instructions page 14

In Taxslayer:

  • In the Oregon return, select Subtractions from Income.

    • Select Other Subtraction #1

    • Enter the amount not taxable in Oregon in “Enter Other Subtractions Amount to be included in Oregon”.

    • Select Continue

  • Add a note to the return with the formula and results.

OR Nonresident - Unemployment Compensation

To determine the taxable amount:

Use the Oregon wages as a percentage of total wages reported on his nonresident tax return for the prior year to determine the percentage of unemployment benefits to be included in Oregon income for the current year.

Oregon prior year wages — divided by — Total prior year wages x Total current year unemployment compensation = Oregon unemployment compensation

Source: Oregon Department of Revenue Rule 150-316-0165 Gross Income of Nonresidents; Personal Services > Example 6: Gary, a nonresident, worked in Oregon and Washington for the last 5 years.

Oregon What’s My Kicker Calculator

  • In the Individuals section select: What’s My Kicker

The kicker is in odd number years, e.g. 2025, 2023, etc.

The kicker on your 2025 personal income tax return will be 9.863 percent of your 2024 tax liability.

  • TaxSlayer: Oregon Return > Credits > Refundable Credits > Surplus Credit (Kicker)

  • If the taxpayer has a copy of their prior year OR return, enter the Tax Before Credits.

  • If the taxpayer does not have their prior year OR return do the following:

    • Go to the credit in TaxSlayer and scroll to the bottom of the page.

    • Look up the kicker amount and enter it.