Client Tax Organizer - firstcommand.com · Forms 1099-INT/OID (Interest income) – Note: do not...

Page 1 1250-E (11/13) 112014 2003 First Command Financial Services, Inc., parent of First Command Financial Planning, Inc. (Member SIPC)

Name Has Tax Services prepared a tax return for you under a different name than above? Yes No

If so, what name(s):

Contact Information Preferred Method Email address #1

NOTE: Check your email (including SPAM / JUNK folders) often during the preparation of your tax returns.

Email address #2 Phone number #1 Phone number #2 May we copy your First Command advisor on email correspondence? (If blank, default = yes) YES NO

Are you (or do you work for) a First Command Advisor? Advisor Advisor Staff (including Gateway) N/A

STATUS UPDATE EMAILS are automatically generated and will be sent to all clients who provide an email address (regardless of “preferred method” selected). We DO NOT call with status updates.

Mailing Information

Where do you want your completed returns mailed? If blank, default = Sender. SELECT ONE ONLY:

To my First Command Financial Advisor’s Office To my Home Address (the address on page 7 of the CTO). This is the address that will print on your tax return. To an Alternate Address:

What mailing method would you like? NOTE: Be sure to notify Tax Services if you will be moving, going on vacation, or deploying prior to receiving your completed return(s). Discounts do not apply. SELECT ONE ONLY:

No charge – Regular U.S. Postal Service Mail

$25 – Certified U.S. Mail, signature required (*) – U.S. addresses only; not available for military APO/DPO/FPO addresses $30* – FedEx overnight service – U.S. addresses only, not available for P.O. Boxes. Packages will be left at the front door

of the home. * Note: if you live in Alaska or Hawaii, add $10

$40* – FedEx standard overnight, signature required (*) – not available for P.O. Boxes or military APO/DPO/FPO addresses (*) NOTE: if you select “signature required” and are not home to sign for the package, there will be a delay in the delivery.

What format would you like? This is the copy you keep for your records. If left blank, default = Bound paper copy SELECT ONE AT NO CHARGE, OR SELECT TWO FOR $25. Discounts do not apply.

Bound paper copy For all format options: Tax Services will mail the e-file authorization forms (or paper filing copies, if applicable) for the tax return(s) IAW the mailing instructions above. PC CD Mac CD

Secure email

Command Center upload Files uploaded to Command Center accounts are only accessible for 30 days.

You can return the completed organizer and associated tax documents to your First Command Advisor, scan and email them to [email protected] via either Command Center or via a secure email. Call 877-356-0399, option 1, for

information on our secure email portal, or you can fax them to 877-272-2106 or 817-569-2185, or you may also mail them directly to Tax Services at:

First Command Tax Services, 1 FirstComm Plaza, Fort Worth, TX 76109-4999 General Organizer questions – call 877-356-0399 option 1.

TAX YEAR 2014 CLIENT TAX ORGANIZER

mailto:[email protected]


BE SURE TO INCLUDE: This Tax Organizer completed in its entirety, along with any Supplemental Pages required (see Page 12).

2014 Engagement letter – tax returns will not be started until a signed copy is received. REQUIRED for NEW TAX SERVICES CLIENTS – A complete copy of your 2013 federal, state, and local tax return(s). Include all schedules,

worksheets and supplemental pages. If applicable, please supply Turbo Tax files on CD. New spouse? Be sure to send copies of his/her 2013 federal, state, or local income tax returns that Tax Services did not prepare. Copies of any 2013 state or local income tax returns that Tax Services did not prepare for you. Any 2013 tax notices/corrections you have received from the IRS or state agency, or any other items you have questions about. Copies of real estate tax bills and other information relating to real property holdings.

Copies of closing statements regarding the sale, purchase or refinance of real property.

Copies of all forms received from list below. Note: For each form, write in quantity of each UNIQUE form you are providing. TO ENSURE THE MOST TIMELY & ACCURATE COMPLETION OF YOUR RETURN:

DO NOT SEND ORIGINAL DOCUMENTS – copies only. For security purposes, originals will be copied and SHREDDED.

Ensure photocopies are dark enough to read and be photocopied again.

Do not use pencil or highlighters. Do not send double-sided copies. Do not staple or paperclip documents. Do not use post-it notes or flags. Ensure that all documents pertain to the 2014 tax year. Do not write on the back of the organizer pages. IMPORTANT NOTE for AMS/Pershing Clients: 1099s from Pershing for Asset Management Solution clients will be mailed to clients in phases on January 31, February 17, February 28 and March 16, 2015. DO NOT WAIT to receive these documents before sending your information to Tax Services. Please submit your completed information without Pershing 1099s before March 2, 2015 to receive the Early Bird Discount.

DO NOT SEND US YOUR PERSHING STATEMENTS AND PERSHING 1099s. Tax Services will print them and add them to your file. This does not apply to First Command Bank 1099s – only Pershing.

Write the quantity of each unique tax form you are including in the spaces provided.

Form Number # of forms included Form Number # of forms

included Forms W-2 (Wages, salaries, tips, other comp.) Forms 1098-T (Tuition statement) Forms W-2G (Gambling or lottery winnings) Forms 1098 (Mortgage interest) LES (leave and earnings) statements Forms 1098-C (Contributions for motor vehicles) Forms 1095-A (Health insurance marketplace statement) Schedule K-1, ALL PAGES (Partnership, S-Corp, Trust or

Estate) Forms 1095-B (Health coverage) Forms 1095-C (Employer-provided health insurance offer and coverage) Forms 5498 (IRA contribution information). Only required

for returns submitted after May.

Forms 1099-INT/OID (Interest income) – Note: do not include AMS/Pershing 1099s in this count, but DO include First Command Bank 1099s.

HUD-1 (Closing Statement for sale, purchase, and/or refinance of home) **REQUIRED**

Form 4868 (Extension of Time to File) Forms 1099-DIV (Dividend income) – Note: do not include AMS/Pershing 1099s in this count. Year-end brokerage statements (not Pershing)

Other document (specify): Forms 1099-G (Unemployment/state refunds) Other document (specify): Forms 1099-MISC (Miscellaneous Income) Other document (specify): Forms 1099-B (Sales of stock) – Note: do not include AMS/Pershing 1099s in this count. Alaska Permanent Fund Dividends $

Excess Minister’s Allowance $ Forms 1099-R (Dist. from pensions, annuities) Household employee income not on W-2 $ Forms SSA-1099 (Social security benefits) Jury Duty Pay $ Forms RRB-1099 (Railroad retirement) Prizes $ Forms 1099-A (Acquisition or Abandonment of Secured Property) Taxable Scholarships & Fellowships $ Forms 1099-C (Cancellation of Debt) Bank Account Interest income not reported on a 1099:

Bank name: Amount: $ Forms 1099-K (Merchant card & third party payments) Forms 1099-Q (Qualified education programs) Bank Account Interest income not reported on a 1099:

Bank name: Amount: $ Forms 1099-SA (Distributions from an HSA) Forms 1099-S (Sales of real property/home) Bank Account Interest income not reported on a 1099:

Bank name: Amount: $ Forms 1098-E (Student loan interest)


2014 TAX RETURN PRICING – qualified dependent children’s federal forms and schedules are 50% of the prices shown below. Federal Forms and Schedules – NOTE: any forms and schedules not

listed on this page are $90 each Form 8582-CR - Passive Activity Credit Limitations $20

Form 1040 – Long Form, includes e-file form 8879 $200 Form 8606 – Nondeductible IRA Expenses (with tax prep) $50 Form 1040-A –Short Form, includes Sch. 1,2,3 $100 Form 8606 – Nondeductible IRA Expenses (prepared

separately from tax return) $90

Form 1040-EZ – Individual EZ Form $60 Form 8606-C – Nondeductible IRA Expenses with Roth conversion $90

Form 1040X (if we prepared the original return) $200 Form 8867 – Paid Preparer’s EIC Checklist $90 Form 1040X (if Tax Services did not prepare the original return) $300

Form 8880 – Retirement Savings Credit $50 Form 8812 – Child Tax Credit $20

Schedule A – Itemized Deductions $90 Form 982 – Reduction of Tax Attributes Due to Discharge of Indebtedness $125

Schedule B – Interest & Dividend Income $90 Form 1040-ES and 1040-V – Payment vouchers No charge Schedule SE – Self-Employment Tax - if combined with Schedule C, C-EZ $30 Federal and State Extensions:

If package is received at Tax Services after March 31st and extensions were not prepared & filed by the client; Tax Services will prepare estimated extensions on your behalf.

$50 per federal and

state extension

Schedule C – Profit /Loss from Business - SIMPLE $200 Schedule C – Profit/Loss from Business - COMPLEX $300 - $500 Schedule D – Capital Gains and Losses (plus applicable Form 8949 charges below)

$25 per line, $50 max

Worksheet Charges: If data is entered into worksheets but the form and/or schedule is not required to be filed with the IRS, a worksheet charge will apply. Worksheet charges may also apply to (but are not limited to) worksheets required to calculate Home Sale exclusions, Medical Expenses, Charitable Contributions, etc.

$50

Form 8949 – Sales and Other Dispositions of Capital Assets – imported $25 per page

Form 8949 – Sales and Other Dispositions of Capital Assets – manual data entry

$50 per page

Cost Basis Information and Pricing - $10 per year from date of inception ($200 max per account). Please see Supplemental Page S-28 for information

about cost basis services provided by Tax Services. State Tax Returns Schedule E – K1 or Royalty $50 State Individual Income Tax Return, quantity 1 $125 Schedule E – Rental Property, per property $125

Schedule F – Profit or Loss from Farming $125 Additional State Individual Income Tax Returns $90 per additional return

Schedule SE – Self-Employment Tax $90 State Income Tax Return for Rental Property Only (does not apply to business returns for rental property) $60 each

Form 2106 – Employee Business Expense $125 Form 1116 – Foreign Tax Credit (for dividends only) No charge State Individual Income Tax Return only (if Tax Services does

not prepare the federal return), quantity 1 $175 Form 1116 – Foreign Tax Credit $90 Form 2210 – Underpayment of Estimated Tax No charge

Additional State Income Tax Returns only (no federal return) $125 Form 2210 – Underpayment of Est.Tax, Annualized $90 Form 2555 – Foreign Earned Income Exclusion $150

Qualified Dependent Children’s State Return 50% of adult price Form 3115 – Application for Change in Acct. Method $150

Form 4562 – Depreciation and Amortization $20/ item Amended State Tax Return (if Tax Services prepared the original return) $125

Form 4835 – Farm Rental Income & Expenses $125 Form 5329 – Additional Taxes on Qualified Plans (with tax prep) $20 Amended State Tax Return (if Tax Services DID NOT prepare the

original return) $200 Form 5329 – Additional Taxes on Qualified Plans (prepared separately from tax return) $90 Other Tax Returns

Form 8453 – Income Tax Transmittal for EF return $75 City, County, RITA, Township, School District, Personal Property or Franchise Tax Return $125 each Form 8582 – Passive Activity Loss Limitations $20

Form 8582-ALT – Passive Activity Loss Limitations No charge Estate, Trust, Partnership, Corporate, or Gift Tax Returns

Email Tax Services for estimate

ADDITIONAL CHARGES – please read carefully. Discounts DO NOT apply to additional charges listed below, shipping charges, or charges for additional format of completed tax return.

Accounting fees Data entry, research, representation; Traditional IRA basis calculation; special worksheet calculations; “shoe box” returns. $250 per hour

NFR (no filing requirement) fee

If a federal, state, or qualified dependent return is requested, but preparation determines that the client does not have a filing requirement, an NFR fee may be charged. $50 per return

Revision fees Federal, State, or any other tax return that has been completed and reviewed by a CPA (whether mailed or not).

20% of gross invoice, plus additional forms/schedules not on original return

SEE CANCELLATION POLICY ON NEXT PAGE


CANCELLATION POLICY

If the tax return has already been even partially prepared (i.e. extension prep), and a client cancels their order, a fee of $200 will be charged. For returns that have been completed but not yet been mailed, a fee of $200 will be charged. Tax Services does NOT issue refunds for tax returns that have been completed and shipped to the client or advisor.

2014 TAX RETURN DISCOUNTS These discounts apply to all federal and state forms and schedules, and cost basis services performed in conjunction with tax preparation.

As there are restrictions as to which discounts can be combined and which cannot, please review the information carefully. Tier One Discounts – clients can only receive 1 (one) Tier One Discount

Early Bird (EB) 10% Clients’ tax information must be received at Tax Services (not the advisors office) by March 2, 2015. NOTE: receipt of your tax information prior to March 2, 2015 DOES NOT guarantee completion of the tax return(s) by the April 15 filing deadline.

Combat Zone (CZ) 10% For clients who served in a qualified combat zone during the 2014 tax year.

Tier Two Discounts – clients can only receive 1 (one) Tier Two Discount

Professional Services / Tailored Professional Services Client (PS) 10% For current Professional Services / Tailored Professional (PS) clients who are not

returning Tax Services clients.

Asset Management Solution Clients (AMS/IMA) 20% For current Asset Management Solution or IMA (AMS/IMA) clients who are not returning

Tax Services clients. Loyalty (RET) 20% For returning Tax Services tax preparation clients.

ADDITIONAL DISCOUNT – clients will receive an additional 10% discount if we receive your completed organizer, supplemental pages, engagement letter, and all tax documents via secure email, either from you or from your advisor. NOTE: To receive this discount, we must receive no more than three large multi-page PDF files (not a large number of small PDF documents of individual tax forms, etc.) and there can only be one unique tax document per page (no exceptions). Send files of up to 3 GB securely via this link: https://portal.safesend.com/03987737/DropOff.aspx. Do not click on the “Login to Secure Portal” link. Instead, select the recipient in the top right field, complete all other required fields, click “attach file(s)”, and browse to attach files of any size. Click the “Send Files” button. The words “Upload Successful” will appear in green at the top of the screen. If your files are very large, your browser at home may time out during this process because of your internet speed. If this happens, please ask your advisor to transmit your information to us as no more than three files so you can receive the discount. Thank you! Sample of Discount Calculation: In this example, client qualifies for the Early Bird (EB) discount, the Loyalty (RET) discount, and the new discount for scanned returns (PDF). If you add them all together, they total 40%, but Tax Services does not subtract the discount this way. Instead, subsequent discounts are based on the net fee remaining following application of the previous discount. We calculate the discounts as follows:

Subtotal of all Forms and Schedules $600.00 Less 10% Early Bird (EB) discount - $60.00 Recalculate the subtotal $540.00 Less 20% Loyalty discount (20% of $540) - $108.00 Recalculate the subtotal $432.00 Less 10% PDF discount (10% of $432) - $43.20 Final tax preparation invoice total $388.80

PLEASE NOTE that although the applicable discounts add up to 40%, the actual total discount is 35%.

https://portal.safesend.com/03987737/DropOff.aspx


PAYMENT OPTIONS OF TAX PREPARATION FEES

Sorry – We are not able to deduct tax preparation fees from any federal or state refund that you may receive.

Name

I want to pay my tax preparation fees by credit card. NOTE: we do not keep prior year information on file. We do not accept Discover Card.

Note: Please DO NOT provide your credit card info – we will call you for this information. If you are a new client, we cannot begin tax preparation without this information.

Preferred phone number: Best time to call:

I want to pay my tax preparation fees by debit from my First Command Bank account. NOTE: we cannot debit funds from a non-First Command Bank account).

First Command Bank Routing Number: 111993695

First Command Bank only Account Number:

Name on Account:

Bill Me! NOTE: this is for returning Tax Services tax preparation clients only.

NOTE: Tax preparation fees will be charged/debited one to two business days after your completed tax return is mailed.


STATE TAX RETURN PREPARATION – you must also complete Supplemental Page S-33 Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming do not have Individual Income Tax.

PLEASE SELECT ONE OF THE FOLLOWING THREE OPTIONS Note: If you do not make a selection, we will NOT determine your filing requirements

and any state returns will be your responsibility. This includes RENTAL RETURNS if you operate a rental property in a state(s) with state income tax

and only need the return prepared to report the rental activity. 1. If First Command Tax Services determines that I/we have a state filing requirement, I authorize Tax Services to prepare the necessary state tax

return(s) and add the applicable fees to my final tax preparation fee invoice.

2. If First Command Tax Services determines that I/we have a state filing requirement that I did not have in the prior year, I would like to be contacted prior to the preparation of any state tax return(s) to review what return(s) are needed. I understand that this may delay the preparation of my tax return.

3. I do not want First Command Tax Services to determine my state filing requirements. I understand that the state tax return(s) are my responsibility.

PRIOR YEAR QUESTIONS Did you file a state return for 2013? If yes, provide a copy of the return if not prepared by Tax Services.

Yes No If yes, enter state(s):

If you filed a state return for 2013 to report rental property activity only, enter state(s): If you prepared your own state tax return, be sure to provide a copy of the return.

OTHER TAX RETURNS – Due to software limitations, please provide the applicable tax forms. If you filed a 2013 or 2014 local or other tax return that Tax Services did not prepare, please provide a copy of that return.

Please indicate additional returns that you would like Tax Services to prepare:

County Regional tax School District Franchise Tax

City Township Personal Property Other

Specify return(s) requested above or other:

RESIDENCY INFORMATION NOTE: Generally, your state of residence/domicile is where you lived before entering the military unless you have formally changed it (Form DD2058). NOTE: Military retirees are considered residents of the state that they are residing in. See individual state residency requirements for more info. NOTE: If you are active duty military this information needs to pertain to your state of domicile (a.k.a. HOR: usually the state shown on your Form W-2). * Military Spouses Residency Relief Act (MSRRA) * See questions on Page 9 related to MSRRA.

Check the appropriate box if: Taxpayer Spouse State(s) For Part year resident Taxpayer Spouse

Full year resident

Part year resident Date of entry: (mm/dd/yy)

Nonresident Date of exit: (mm/dd/yy)

Enter your state of residence (domicile): Residence locality (city, town, village, etc.): County: School district (Name and Number):

If you are active-duty military, please provide the school district name and number for both your Home of Record and your current location.

Home of record Current location

CHANGE OF RESIDENCE INFORMATION (Non-military) From (mm/dd/yy)

To (mm/dd/yy) If you changed residences during the year, provide period of residence for each location where you lived in 2014.

Use Page 14 for additional locations. (Military PCS – see below)

CHANGE OF RESIDENCE INFORMATION FOR MILITARY PERSONNEL From

(mm/dd/yy) To

(mm/dd/yy) Provide period of residence for each location where you were stationed and/or lived in 2014. Use Page 14 for additional locations.


Name

HOME ADDRESS

PERSONAL INFORMATION SAME AS PRIOR YEAR (returning clients only) TAXPAYER SPOUSE

Name (Last, First, MI, Suffix)

Maiden/Former Last Name

Social security number Occupation Work phone/Extension Cell phone number E-mail address Date of Birth (mm/dd/yy) Date of Death (mm/dd/yy) United States Citizen? Yes No Yes No Blind? Yes No Yes No 100% disabled AND receiving taxable disability income? Yes No Yes No Contribute to Presidential Election Campaign Fund? Yes No Yes No Eligible to be claimed as a dependent on another return? Yes No Yes No

FILING STATUS & DEPENDENTS SAME AS PRIOR YEAR (returning clients only) Note: be sure to complete information below on NEW dependents

NOTE: If you list dependents here, MAKE SURE THAT THEY DO NOT CLAIM THEMSELVES IF THEY FILE THEIR OWN TAX RETURN.

Single Otherwise, revision fees and/or amended return fees may apply. Married filing jointly Married filing separately (MUST complete Spouse’s Personal Information section above and answer the questions below) 1. 2. 3. 4. 5.

Did you live with your spouse at any time during the year? Did your spouse have any gross income? Can you or your spouse be claimed as a dependent on another person’s tax return? Did your spouse itemize deductions? Is Tax Services preparing your spouse’s 2014 tax return?

Yes No Yes No Yes No Yes No Yes No

Head of household If the qualifying person is a child but not a dependent, list: Name: Child’s SSN:

Qualifying widow(er). Check the box for the year the spouse died: 2012 2013 Qualified Dependents Full Name(s)

(First name, middle initial, last name, suffix) Provide additional dependents information on Page 14.

Social Security Number (1) Code Birth date

Relationship (2)(3) # of months (4) F/T college student

(1) For the Dependent Code, enter the following: L = dependent child who lived with you N = dependent child who did NOT live with you due to divorce or separation. NOTE: If a divorce or separation was finalized after July 2, 2008, provide Form 8332, Release of

Claim to Exemption for Child of Divorced or Separated Parents. O = other dependent (COMPLETE SUPPLEMENTAL PAGE S-30) Q = not a dependent, but is a person who qualifies you for the Earned Income Credit and/or Child Care Credit

(2) Number of months that the dependent lived with the taxpayer or spouse in the U.S. during 2014 (* children away at college are considered living at home for dependent exemption purposes *).

(3) Military personnel on extended active duty outside the U.S. are considered to be living in the U.S. during that duty period. (4) Check this box if your dependent was a college student during 2014 (COMPLETE SUPPLEMENTAL PAGE S-31)


ELECTRONIC FILING – Available for 2014 federal and state tax returns and 2013 federal returns only. Not available for amended tax returns.

Federal Tax Returns: Due to the Worker, Homeownership, & Business Assistance Act of 2010, tax return preparers are required to e-file federal tax returns if preparing more than 10 tax returns during the year through the Oct. 15th due date. This applies to First Command Tax Services – all 2014 federal tax returns will be e-filed (certain exceptions apply).

State Tax Returns: PLEASE NOTE: Certain states require ALL tax returns be filed electronically. If this applies to your state tax return(s), we will follow state requirements and e-file your state tax return(s).

PAYMENT OF FEDERAL AND/OR STATE TAXES DUE – Not available for amended tax returns

How do I send my payment(s) if my return(s) are electronically filed? 1. You can mail a check to the IRS or state, along with a Payment Voucher form that we will send you when your return(s) is complete. 2. The IRS has contracts with five companies to accept credit card charges from both electronic and paper filers. Each company offers both phone and Internet

payment services and each charge a convenience fee for the service. The fee varies by service provider. Go to http://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card for additional information.

3. For information on payments to State Departments of Revenue, see the state DOR web site. ELECTRONIC FUNDS WITHDRAWAL (for e-filed returns only): IRS and/or payments to certain states can be automatically withdrawn from your checking or savings account by the IRS and/or state department of revenue.

IF BLANK, DEFAULT = NO ELECTRONIC FUNDS WITHDRAWAL I want my IRS tax payment automatically debited from my account (if YES, complete account info below). Yes No I want my state tax payment automatically debited from my account (if YES, complete account info below). Yes No What date do you want the debit(s) to come out of your account? Note: if your return is e-filed by 4/15/15, the debit date must be 4/15/15 or earlier. If your return is e-filed after 4/15/15, the debit will occur the day your e-filed return is accepted.

Electronic Funds Withdrawal Information: SAME AS PRIOR YEAR (returning clients only)

Name of your financial institution

Routing Number (must begin with 01 through 12 or 21 through 32)

Account number Type of account Checking Savings Will funds come from an account outside the U.S.? Yes No

Please note that payments have to be made to the proper taxing authority by the tax due date. It is the responsibility of the taxpayer to ensure that these payments are made on a timely basis.

If you cannot pay the entire amount due, contact Tax Services for information regarding a federal or state Installment Agreement.

DIRECT DEPOSIT OF REFUND – Not available for amended tax returns How would you prefer your tax refund processed if you receive one?

IF BLANK, DEFAULT = CHECK (see note below) Federal State State

I want the refund directly deposited into my account (complete account information below).

I want a check mailed to me. Note: Some states (like Virginia) have stopped issuing paper checks and instead will send you a debit card. Check your state department of revenue website for more information.

I want to apply the refund to my next year’s tax liability.

Direct Deposit Information: SAME AS PRIOR YEAR (returning clients only) Name of your financial institution

Routing Number (must begin with 1 through 12 or 21 through 32)

Account number

Type of account Checking Savings

Will funds go to an account outside the U.S.? Yes No

http://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card

http://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card


Questions not answered will be interpreted as “no” or “N/A”. Use Page 14 for notes and Page 15 for questions. CURRENT MILITARY SERVICE

Taxpayer currently in the military: Yes No Retired Separated Active duty Nat’l Guard Reservist

Spouse currently in the military: Yes No Retired Separated Active duty Nat’l Guard Reservist

If you were a Reservist during 2014 and ordered to Active Duty Title 10 Service (NOT Annual Training or AGR), how many consecutive days were you on Title 10?

If you were in the military during 2014, what was the location of your duty station(s)? If you are an AD service member and for any reason you changed your HOR (the state shown on your W-2) during 2014, please provide the date changed (mm/dd/yy): Did you serve in a combat zone at any time during 2013, 2014, or 2015? Yes No

If YES, please complete date information: Date deployed (mm/dd/yy): Date returned (mm/dd/yy): Which combat zone?

Did your spouse die in relation to a military combat zone, military action or terrorist action? N/A Yes No

If you are Active Duty Military and NOT stationed in your home state (the state showing on your W-2), did you spend any time in your home state during 2014? If YES, how many days were you physically in your home state during 2014?

N/A Yes No

RETIRED / PRIOR MILITARY SERVICE/ VA BENEFITS RECEIVED

Section not applicable SAME AS PRIOR YEAR (returning clients only)

Taxpayer retirement / discharge date (mm/dd/yy): Spouse retirement / discharge date (mm/dd/yy):

Did you receive any V.A. disability payments in 2014 or after? If YES, did your payments begin after 12/31/14? If YES, was it a lump sum payment? Year received: 2014 2015 Amount: $ If YES, did you receive an Initial Determination or Redetermination Letter? Year rcvd: 2014 2015

Yes No Yes No Yes No Yes No

Provide all pages of the VA disability determination letter, 12/31/14 Retirement Account Statement, and any other 2014 retiree account statements. We also request that you print and provide us with your VA Payment History. To access it from the Department of Veterans Affairs eBenefits website, click on this link (or type it into your browser): https://www.ebenefits.va.gov/ebenefits-portal/ebenefits.portal. For instructions on how to set up an eBenefits account, click this link (eBenefits) or call 877-356-0399 (option 1) and we can email the instructions to you.

MILITARY SPOUSES RESIDENCY RELIEF ACT (MSRRA) – STATE RESIDENCY

Section not applicable Note: if you are an active duty service member whose spouse

is not, then this section IS applicable. SAME AS PRIOR YEAR (returning clients only)

In order to qualify under MSRRA, you must be able to claim the same state of domicile as your ACTIVE DUTY military spouse. Qualifying under MSRRA will not always exempt you from State Income taxes.

For example, if qualifying under MSRRA and wages are exempt in the state earned, those same wages may be taxable in your state of domicile.

In order to determine legal domicile for income tax purposes under MSRRA for the non-military spouse, please answer the following questions:

What state does the AD service member claim as his/her domicile (home of record) with the military?

Has the non-military spouse physically lived in the same state that the AD service member claims as his/her home of record? If NO, do not proceed with questions below – you will not qualify under MSRRA If YES, were you married to each other at the time you both lived in that state? If YES, is the non-military spouse in the current state solely to be with the military spouse due to military orders?

Yes No

Yes No Yes No

If wages qualify under MSRRA, is there any reason why you would not want to claim exemption from state income tax in your state of physical residence? If YES, provide reason or explanation on Page 14. Yes No

https://www.ebenefits.va.gov/ebenefits-portal/ebenefits.portal

https://sharepoint.firstcommand.com/FirstReference/general_admin/Documents/TaxServices_Documents/eBenefits%20instructions.pdf


Questions not answered will be interpreted as “no” or “N/A”. Use Page 14 for notes and Page 15 for questions.

GENERAL QUESTIONS Do you want to allow your tax preparer to discuss this year’s return with the IRS and/or state if necessary? Yes No

PERSONAL INFORMATION Did your marital status change during 2014? If YES, explain: If YES, be sure to send copies of the prior year federal and tax returns for a new spouse. Yes No

Did you change your name on your social security card either for marriage or other reasons in 2014? If for other reasons, explain: Yes No

Do you expect your income or deductions to change significantly in 2015 (job change, retirement, etc.)? If YES, do you want information about our Tax Projection/Forecast service? Note: this is a fee service.

Yes No Yes No

HEALTH CARE INFORMATION

• You must provide copies of any Forms 1095 A, B, or C; if received. • You must provide a copy of any current year tax return filed for a dependent that will be claimed on your current tax return (assuming the

dependent’s return is not being prepared by Tax Services). For purposes of the Affordable Care Act (ACA) your tax family is defined as yourself, your spouse, and all dependents for which an exemption is

claimed on your Federal tax return. Are all members of your tax family covered by a health insurance plan that meets the minimum essential coverage (MEC) requirements for ALL of 2014?

a. If covered for only part of 2014, provide the names and dates for any member of your tax family who was NOT covered for the entire year:

Yes No Only part of 2014

Name of family member Dates NOT covered (mm/dd/yy)

through

through

through

through

through

b. If NO, are you claiming an exemption from coverage for any of the following reasons? Select one:

Unaffordable coverage Federally recognized Native American tribe or Native Alaskan Religious reasons

Membership in a health-care sharing ministry Incarceration Not lawfully present in the U.S.

Hardship

c. If claiming an exemption, do you have an exemption certificate number? If YES, provide the name and exemption certificate number for each member of your tax family:

Yes No I am not claiming an exemption

Name of family member Exemption Certificate Number

If covered by an employer-sponsored plan, is the plan a calendar year plan or a fiscal year plan?

a. If a fiscal year, what dates does the plan start and end?

Calendar year Fiscal Year Plan dates (mm/dd/yy):

start date end date Did you or any member of your tax family enroll in health insurance coverage through the Health Insurance Marketplace? If YES, provide a copy of all applicable Forms 1095 A received and complete Supplemental Page S-32.

Yes No



MISCELLANEOUS INFORMATION Did you receive any income not included in this Organizer? If YES, provide details on Page 14. Yes No Did you receive any tip income not reported to your employer? If YES, provide details on Page 14. Yes No Did you incur any non-business bad debts? If YES, provide details on Page 14. Yes No Did you receive income from any legal proceedings, cancellation of student loans or other indebtedness during the year? If YES, provide details on Page 14. Yes No

If there were any dues paid to an association, was any portion required to be non-deductible due to political lobbying by the association? If YES, provide details on Page 14. Yes No

Did you make a loan at an interest rate below market rate? If YES, provide details on Page 14. Yes No Did you purchase, sell, or refinance any real property? If YES, provide a HUD-1 Settlement Statement. Yes No Do you or your spouse have any outstanding child or spousal support payments or federal debt? Yes No If you owe federal tax upon completion of your return, are you able to pay the balance due? Yes No If NO, would you like us to send you info about an Installment Agreement? Yes No

GIFT INFORMATION Did you or your spouse make gifts of over $14,000 to an individual? If YES, provide details on Page 14. Yes No Did you make gifts to a trust in 2014? If YES, provide details on Page 14. Yes No Did you sell any property to a related party for less than market value? If YES, provide details on Page 14. Yes No

FOREIGN INCOME / FOREIGN BANK INFORMATION / FOREIGN ASSETS

If you had a financial interest in, or signature or other authority over, a bank, securities, or other financial account in a foreign country, and the value of which exceeds $10,000, you are required to file FinCEN Form 114a, Record of Authorization to Electronically File FBARs, and FinCEN Form 114, Report of Foreign Bank and Financial Accounts.

You do not have to file the report if the assets are with a U.S. military banking facility operated by a U.S. financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year.

Did you have foreign income or pay any foreign taxes (other than First Command funds) in 2014? Yes No Did you establish or provide funds to a foreign trust that existed during the tax year, whether or not you have any beneficial interest in the trust? Yes No

Did you have foreign assets (other than First Command funds) in 2014? Yes No Do you want us to prepare the FBAR? Note: there is a $100 flat fee to prepare this form (discounts do not apply). The form is due June 30, 2015 and tax return extensions do not apply. Yes No

PRIOR YEAR TAX INFORMATION Were you notified by the IRS or state taxing authority of questions or changes to a prior year’s return? Yes No

Were there changes to a prior year’s income, deductions, credits, etc. which would require filing an amended return? Yes No

Has the IRS disallowed an earned income credit (EIC) in a prior year? (Include copies of any notices) Yes No

If YES to any prior year tax information question above, please provide details on Page 14. If Tax Services did not prepare your 2008 tax return, did you claim the First Time Homebuyer Credit on your 2008 return? If YES, please provide us with a copy of your 2008 Form 1040 and 2008 Form 5405. Yes No

ALIMONY PAID AND/OR RECEIVED (Include copies of all tax forms) Section not applicable

Alimony paid $ Recipient’s Name Paid by TP Spouse

Recipient’s SSN

Alimony paid $ Recipient’s Name Paid by TP Spouse

Recipient’s SSN

Alimony received (do not include Child Support) Taxpayer $ Spouse $



If you answer YES to any of the following, you must complete the corresponding Supplemental Page(s).

QUESTIONS REQUIRING ADDITIONAL INFORMATION Yes No Supplemental Page Number Supplemental Page Title

1. Did you have contributions, distributions, rollovers, or conversions or donations from a Traditional IRA, Roth IRA or employer plan in 2014? S-1 Traditional IRA, Roth IRA,

Pension Plan Information

2. Did you have educator expenses or contributions to a tuition plan in 2014? Did you pay student loan interest in 2014?

S-2

Educator Deductions, U.S. Savings Bonds, Student Loan Interest

3. Note: only applicable if medical expenses exceed 10% of AGI or if you file a state tax return. Did you have medical expenses, self-employed health insurance, HSA or MSA’s in 2014?

S-3 Medical Expenses,

Self-Employed Health Insurance, HSA & MSA Information

4. Did you pay property taxes, mortgage interest, points and/or investment interest in 2014? S-4 Property Taxes, Mortgage Interest, Points,

Investment Interest 5. Did you make cash contributions in 2014 (via cash, check, credit card, or payroll

deduction)? S-5 Cash Contributions, Noncash

Contributions ($500 or less) 6. Were your overall, combined total NON CASH charitable contributions $500 or less in 2014?

7. Were your overall, combined total NON CASH charitable contributions greater than $500 in 2014? S-6 Noncash Contributions

($501 or more)

8. Did you have miscellaneous deductions or un-reimbursed employee business expenses in 2014? S-7

Miscellaneous Deductions, Un-reimbursed Employee Business

Expenses 9. Did you make estimated tax payments in 2014? S-8 Estimated Tax Payments 10. Did you have child or dependent care expenses in 2014? S-9 Child & Dep. Care Expenses 11. Did you have moving expenses in 2014? S-10 Moving Expenses 12. Did you use any part of your home for business in 2014? S-11 & S-12 Business Use of Home 13. Did you have self-employed business income and expenses (Sch. C) in 2014? S-13 & S-14 Business Income & Expenses 14. Did you use your personal vehicle for business in 2014? S-15 Business Use of Vehicle

15. Did you sell, buy, or convert any business assets (including rental property) in 2014? S-16 Asset Disposition, Acquisition,

or Conversion 16. Did you have rental/royalty property in 2014? S-17 & S-18 Rental or Royalty Income 17. Did you sell property or equipment on installment in 2014 or prior years? S-19 Installment Sales

18. Did you have any casualty or theft losses or disaster losses due to destruction, theft, seizure or condemnation in 2014? S-20a Casualty Loss, Theft Loss,

or Disaster Relief 19. Did you make energy-efficient improvements or purchase qualified solar energy-

saving property in 2014? S-20b Residential Energy Credit

20. Did you have Foreign Earned Income in 2014? S-21 & S-22 Foreign Earned Income 21. Did you adopt or attempt to adopt a child in 2014? S-23 Qualified Adoption

22. Did you EMPLOY any full-time, live-in individuals to perform household services, such as cleaning, cooking, gardening, babysitting, or nanny duties in 2014? S-24 Household Employment Taxes

23. Did you, at any time in 2014, have an aggregate total of more than $10,000 in foreign banks or foreign securities? S-25 Report of Foreign Bank and Financial

Accounts 24. Did you sell a principal, secondary or other residence or convert a home to

personal or rental use in 2014? S-26 Sale or Conversion of Home

25. Did you have Farm income and expenses in 2014? S-27 Farm Income & Expenses

26. Did you sell, move, reinvest, or terminate stocks, bonds, or mutual funds or receive any Forms 1099-B in 2014? Do NOT include Pershing account rebalancing.

S-28 Investments & Cost Basis

27. Did you receive any 2014 tax forms with your child’s SSN? S-29 Dependent Tax Returns

28. Do you have any dependents with Code “O” listed on Personal Information page 7? S-30 Dependent Tax Returns

29. Did you, your spouse, or your dependents attend college in 2014? S-31 Postsecondary Education Expenses

30. Did you or any member of your tax family enroll in a Marketplace for health insurance and/or receive an advance premium tax credit for health care? S-32 Premium Tax Credit

31. Is Tax Services preparing your state return(s)? S-33 State Tax Returns


TAX PLANNING - OPTIONAL As part of our tax preparation services we want to offer our Tax Services clients the opportunity to begin potential tax planning discussions. This service

is optional and not all Tax Services clients will have an immediate need for either short-term or long-term tax planning. However we do want to make our clients aware of the additional services we offer. Please review the questions below to help determine if you have a tax planning need, and if so,

indicate that you would like someone from Tax Services to contact you after tax season.

Name

CONTACT ME AFTER TAX SEASON (check all boxes below that apply) Not interested

Do you have large amounts in either IRAs or 401(k) plans and are interested in reducing the tax impact of those accounts and maximizing your tax free income at retirement?

401k and Net Unrealized Appreciation: 1a Do you have a 401k through your employer? 1b Does this 401k include employer stock that was either from employer contributions and/or pre-tax employee contributions? 1c Are you anticipating retirement and taking a lump sum distribution of this 401k account?

IRAs: 1a Are you considering a conversion of your traditional IRAs to Roth IRAs?

2b Are you considering a conversion of your traditional IRAs to Roth IRAs and also have a 401k/employer plan that you are considering rolling into your IRA?

2c Do you need assistance in establishing a traditional basis in anticipation of a conversion? 2d Do you need assistance deciding between a traditional and Roth IRA?

Do you have an inheritance that will be coming to you and want to minimize any potential tax impact? Inheritance vs. Gifting: 3a Have you inherited a traditional IRA during the past year or do you anticipate an IRA inheritance? 3b Have you inherited mutual funds during the past year or do you anticipate a mutual fund inheritance? 3c Have you inherited real estate during the past year or do you anticipate a real estate inheritance? 3d Do you have elderly parents and need tax advice on asset transfers from them to yourself/siblings? 3e Do you have questions concerning the tax impact of potential inheritance? 3f Are you interested in making gifts to charities and would like to know your options?

Are you nearing retirement age and want assistance related to receiving social security or are you self-employed?

Other Retirement: 4a Are you self-employed and considering a retirement plan? What are your options? 4b Are you working but want to collect social security also? How does this impact you? 4c Should you take SS early or wait until full retirement age?

Do you have rental property and need assistance in planning how this will impact you in the future?

Rental Property: 5a Do you currently own rental property and are anticipating selling that property in the next 1-3 years? 5b Do you have suspended rental losses on the rental property? 5c Are you considering purchasing a rental property as an investment towards retirement?

Other: 6a Do you owe taxes every year and want to know what you can to reduce your year-end liability? 6b Are you recently or will you be shortly divorced and need tax assistance? 6c Do you own a small business and want to know if you should change entity type? 6d Is there anything tax-related not covered on this page with which you would like assistance? Please detail on next page.


NOTES (use next page for Questions) Please use this space to provide any additional information you feel will impact your tax returns.

Joint filers – please use first names in your notes. i.e., “Ed received a form” or “Geri received a form”. Thank you!

IMPORTANT NOTE for AMS/Pershing Clients: 1099s from Pershing for Asset Management Solution clients will be mailed to clients in phases on January 31, February 17, February 28, and March 16, 2015. DO NOT WAIT to receive these documents before sending your information to Tax Services. Please submit your completed information without Pershing 1099s before March 2, 2015 to receive the Early Bird Discount.

DO NOT SEND US YOUR PERSHING STATEMENTS AND PERSHING 1099s. Tax Services will print them and add them to your file.

This does not apply to First Command Bank 1099s – only Pershing.


QUESTIONS (Use previous page for Notes) Please use this space to ask any questions you have regarding your tax situation.

Please note that any questions you have that do not apply to the preparation of this tax return will be answered as time permits during the preparation of tax returns.

Joint filers – please use first names in your questions. i.e., “Ed received a form” or “Geri received a form”. Thank you!

IMPORTANT NOTE for AMS/Pershing Clients: 1099s from Pershing for Asset Management Solution clients will be mailed to clients in phases on January 31, February 17, February 28, and March 16, 2015. DO NOT WAIT to receive these documents before sending your information to Tax Services. Please submit your completed information without Pershing 1099s before March 2, 2015 to receive the Early Bird Discount.

DO NOT SEND US YOUR PERSHING STATEMENTS AND PERSHING 1099s. Tax Services will print them and add them to your file.

This does not apply to First Command Bank 1099s – only Pershing.

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