Tax Resources
Locations:
01 Three Creeks Library
02 Mill Plain
03 Clark County Food Bank
Links will be updated for tax season 2026 as they become available.
Reference
VITA/TCE Volunteer Resource Guide (Pub 4012)
a guide to assist VITA Volunteers in preparing a return using the provided software
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.”
Instructions for Form 1040
line by line instructions
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 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.
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.
Tools
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See the What’s New section for:
Tax law changes
Changes taking effect in 2025
Other changes
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Federal: Refunds > Where's My Refund > Check My Refund Status
Washington WFTC: Check the status of your refund
Oregon: Revenue Online
In the Individuals section select Where’s My Refund?
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General internet searches for EINs may not result in a correct EIN.
Check with Site Coordinator
For publicly traded companies search the SEC’s EDGAR
Search by Company…
Expand Company Information
EIN is listed in the first column.
Or:
Selected Filings
Select the 8-K or 11-K
In header on the right is IRS Employer Identification No.
If you don’t see it, search by using Crtl + F
Nonprofit organizations
Use the IRS’s Tax Exempt Organization Search
Search by name
Search result will include the EIN.xt goes here
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Accreditation: Postsecondary Education Institutions
Education Credits: "eligible to participate in a student aid program administered by the U.S. Department of Education"
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Real Estate Tax Paid
Clark County, WA Property Information Center
search for street address
select Taxes tab > scroll down to Tax history or select the Tax Statements button
Contributions to Charities
check an organization's eligibility to receive tax-deductible charitable contributions
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See the Working Families Tax Credit section for:
Website
Eligibility
FAQs
Prior years refund amounts, etc.
Resources
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See the Oregon section for:
Department of Revenue website
OR forms and publications
Where’s My Refund?
What’s My Kicker
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tools are designed to be helpful to AARP Tax-Aide Counselors
What’s New in Tax Season 2026
Changes taking effect later
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For purposes of losses from wagering transactions, the amount allowed as a deduction for any taxable year-
(A) shall be equal to 90 percent of the amount of such losses during such taxable year, and
(B) shall be allowed only to the extent of the gains from such transactions during such taxable year.
Effective: taxable years beginning after December 31, 2025.
2025 Law: Sec. 70114 …Limitation on wagering losses
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Deduction for cash contributions up to $1,000 ($2,000 for MFJ).
Effective: taxable years beginning after December 31, 2025.
2025 Law: Sec.70424 …Deduction for charitable contributions of individuals who do not elect to itemize
IRC: Sec 170(p) Special rule for taxpayers who do not elect to itemize deductions
Changes taking effect in 2025
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may deduct qualified tips received in occupations listed by the IRS as customarily and regularly receiving tips on or before December 31, 2024, and that are reported
Maximum annual deduction is $25,000; for self-employed, deduction may not exceed individual’s net income
Occupations That Customarily and Regularly Received Tips on or Before December 31, 2024 (Department of Treasury)
Temporary: tax years 2025 through 2028
IRS: Income tax relief deductions
2025 Law: Sec. 70201 No Tax on Tips
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may deduct the pay that exceeds their regular rate of pay and reported…
Maximum annual deduction is $12,500 ($25,000 for joint filers).
Temporary: tax years 2025 through 2028
IRS: Income tax relief deductions
2025 Law: Sec. 70202 No Tax on Overtime
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Individuals who are age 65 and older may claim an additional deduction of $6,000 (or $12,000 total for a married couple where both spouses qualify).
Social security number required
Temporary: tax years 2025 through 2028
IRS: Income tax relief deductions
2025 Law: Sec. 70103 …Temporary Senior Deduction
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Adjustment to income for a new vehicle (used vehicles do not qualify) purchased after 12/31/2024 for personal use and secured by a lien and with final assembly in the United States.
Deduction is available for both itemizing and non-itemizing taxpayers.
Must include the vehicle identification number (VIN)
Use VIN to look up final assembly location
See the bottom of the report for Plant Information
Maximum annual deduction is $10,000.
Temporary: tax years 2025 through 2028
IRS: Income tax relief deductions
2025 Law: Sec. 70203 No Tax on Car Loan Interest
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Limit for state and local taxes raised from $10,000 to $40,000. Adjusted each year through 2029.
Temporary: tax years 2025 through 2029
2030, goes back to $10,000
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Nonrefundable: $2,200 per child.
Refundable: $1,400.
Requires SSN for at least one spouse and the child.
Will be adjusted each year for inflation.
2025 Law: Sec. 70104 …Child Tax Credit
IRC: Section 24(h) Special rules for taxable years beginning after 2017
Other Changes
Phase out of paper checks
“phase out of paper tax refund checks beginning Sept. 30, 2025”.
Options:
Direct deposit
Open bank/credit union account:
Certain mobile apps and prepaid debit cards.
If they have a routing and account number.
Can I get a checking account without a Social Security number or driver’s license? (CFPB)
Paying with a check may be phased out as well.
IRS: Modernizing payments to and from America’s bank account
IRS Website
Forms, Instructions and Publications Search
browse or search all forms and publications
Forms, Instructions and Publications - Current
browse or search all current forms and publications
includes revision date
lists publications with links to HTML and PDF versions
eBooks are also available in the epub format
Quality and Tax Alerts for IRS Volunteer Programs
“Each Alert highlights issues to watch for when preparing tax returns during the filing season at volunteer tax assistance sites. Alerts will be posted as they become available. Check back for updates.”
guide designed to help people understand how tax changes affect them yearly and how to file an accurate tax return.
enter zip code for Vancouver and Portland office information
TaxSlayer
homepage with access to Pro Online
using the online software
search the knowledge base
“will keep you up to date with any changes and notifications regarding IRS Preparers and Standards in creating/modifying returns for the IRS”
VITA Program
Working Family Tax Credit
Washington Department of Revenue
Working Family Tax Credit
About the program
Eligibility (general, residency, and income)
How to apply
Filing with an Individual Taxpayer Identification Number (ITIN)
Refund (status, issues, support)
Working Families Tax Credit – Annual Updates
for all years provides: refund amounts; minimum refund; filing due dates; and the refund phase out percentages.
find local assistance, flyers, etc.
Oregon
Oregon Department of Revenue Website
OR Pub 17 Individual Income Tax Guide
Forms and publications library
Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents
Form OR-40-N and Form OR-40-P, Oregon Individual Income Tax Return for Nonresident / Part-year Resident Instructions
Numeric Codes for Oregon Adjustments, Additions, Subtractions, Modifications, and Credits
In the Individuals section select What’s My Kicker?
Available in kicker years. Odd number years (2025, 2023, 2021, etc.)
In the Individuals section select Where’s My Refund?
Tax Professionals and Practitioners Assistance
Phone: 503-947-3541
Email: prac.revenue@dor.oregon.gov
Phone lines are open 8 a.m. to noon and 1 to 5 p.m. Monday-Friday, closed on holidays. Phone lines are closed from 9 to 11 a.m. Thursdays only.
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)
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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.
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.