Nevada offers an advantageous tax structure for residents and businesses, which is one of its most attractive features.
Volunteer Income Tax Assistance (VITA)
The Volunteer Income Tax Assistance (VITA) program is a nationwide initiative by the Internal Revenue Service (IRS) that provides free tax help to people who generally make $57,000 or less, persons with disabilities, and limited English-speaking taxpayers. In Nevada, the VITA program plays a crucial role in assisting eligible individuals and families with their tax preparation.
Services: VITA services in Nevada are generally provided by a network of community volunteers trained and certified by the IRS. These volunteers help low-to-moderate income families prepare their tax returns, ensuring they receive eligible tax credits such as the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), and others. Assistance is available for both federal and Nevada-specific tax issues.
Locations and Accessibility: VITA sites are typically located at community centers, libraries, schools, shopping malls, and other convenient locations across the state, particularly in urban centers such as Las Vegas and Reno. Many VITA sites in Nevada also offer free electronic filing (e-filing), providing an efficient, safe, and fast method for filing taxes.
Some VITA locations offer additional services, such as the ability to prepare tax returns for the visually impaired, or services in languages other than English. There are also mobile VITA sites that reach out to rural areas and people who cannot travel to a permanent site.
Taxpayer Advocate Service (TAS)
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that serves to protect the rights of taxpayers across the United States, including the state of Nevada. It offers free help to guide people through the often complex process of resolving tax problems that they haven’t been able to solve on their own.
Services: The TAS in Nevada helps individuals, businesses, and exempt organizations when they experience financial difficulties, need help with tax-related issues, or have tried to resolve issues through normal IRS channels without success. The services provided are confidential and tailored to meet each individual taxpayer’s circumstances.
TAS can help if a taxpayer is facing a tax problem that is causing financial difficulty or significant cost, including the cost of professional representation. This could involve a delay of more than 30 days to resolve a tax issue, or receiving a notice or decision from the IRS with which the taxpayer disagrees.
Local TAS Office: Nevada has a local TAS office located in Las Vegas to serve its residents. Taxpayers living abroad, those who speak English as a second language, military personnel, and those in disaster areas are also serviced by specific nationwide offices.
In addition to providing direct assistance, the TAS also undertakes outreach initiatives to educate taxpayers about their rights and responsibilities. They conduct seminars and workshops across the state, focusing on low-income and English as a second language (ESL) communities.
Low Income Taxpayer Clinic (LITCs)
Low Income Taxpayer Clinics (LITCs) are a vital nationwide resource for taxpayers who are low-income or speak English as a second language (ESL). These clinics, partially funded by the IRS, provide professional representation to eligible taxpayers in disputes with the IRS, offer consultations regarding taxpayers’ rights and responsibilities, and engage in advocacy for the rights of low-income taxpayers.
Services: LITCs in Nevada provide a range of services to residents who cannot afford representation. These services include advice and representation in matters such as audits, appeals, and collections, tax court cases, as well as assistance with identity theft, innocent spouse relief, and other tax-related issues.
The clinics also educate taxpayers about their rights and responsibilities, offering community outreach and education, including workshops and seminars. They play an important role in advocating for changes in IRS practices and procedures that negatively impact low-income taxpayers.
Eligibility: LITCs provide services to taxpayers who fall within certain income guidelines and are in dispute with the IRS about their tax liability. Even if a taxpayer does not meet the income guidelines, the clinics can provide information and resources to help them navigate IRS procedures and understand their rights.