Frequently Asked Tax Questions and Answers (Issue #2; 31 January 2011) Below is a compilation of Frequently Asked Tax

Questions and Answers that address income tax issues. If you have questions about any of these topics, please contact Rudy Wartella at the Torii Legal Assistance Office: Rudolph.Wartella@us.army.mil.

When did the Kadena Joint Services Tax Center open? The Kadena Joint Services Tax Center opened for on 24 January 2011 and is now open to all ID card holders from 0900-1500 on a WALK-IN basis. The Kadena Tax Center is closed on Mondays. When will the Torii Tax Center open? The Torii Tax Center will open on 7 February 2011 for APPOINTMENTS ONLY. Primary consideration for tax appointments on Torii Station will be given to those who work or live on Torii Station. Please call 644-1040 beginning 7 February 2011 to make a tax appointment. Where are the Tax Centers Located? 1. Kadena Joint Services Tax Center. Building 1460, Kadena Air Base (on Wilkins Street (From Douglas Blvd, turn onto Williams Street (located between Eagle Hardwares Garden Center and the Gas Station). Continue on Williams St to the three-ways stop and turn left. Follow the road past Cheli Street and turn right on Wilkins Street. The KJSTC is on the left hand side). 2. Torii Station Satellite Office. Building 218, Room 219 (2nd Floor), Torii Station (across the street from the post office). Please use the interior stairs to the second floor. Turn right at the top of the stairs. Who is the Army Tax Coordinator? Ms. Danuelle Wooten. Her email address is: Danuelle.Wooten@okinawa.army.mil. Her phone number is: 644-1040. What forms should I bring to my tax appointment? 1. Forms W-2 and 1099: Bring these forms from all employers and financial institutions. We do not have the resources to go online and print these out at the tax centers. 2. Completed Form 1314-C (Intake /Interview & Quality Review Sheet) 3. Child Care Credit: For each provider you must have the name, address, SSN or EIN, and the total amount paid for the year to each provider. 4. IRA: Amount(s) contributed on or before 17 April 2011. If applicable, amount(s) of any prior years non-deductible contributions. (Bring previous year F8606).

5. Rental Property: Bring a copy of your 2009 tax return, plus the amount of 2010 rental income received and expenses paid. If 2010 was the first year you rented the property, please call the Kadena Tax Center for further information on what you need to provide. 6. Child Care Providers: Bring all documentation to support income you received, and expenses you incurred for the business. All information must be in order and the amounts totaled by category. Please Note: no shoe boxes of receipts. 7. Foreign Earned Income Exclusion: Provide the employers name and address (if applicable), your physical address (not mailing) exact date you arrived on Okinawa, exact dates of time spent in the U.S. during the year (U.S. dates are necessary, regardless of your reason for the U.S. visit). Passports are useful for this purpose. 8. Sale of Residence: Bring original purchase documents for the home sold, sales contract, and receipts for improvements to the property. If a home was previously rented, you must bring the most recent tax return on which a home appears as rental property. 9. Sale of Stocks/Mutual Funds: Bring documents to identify purchase price, number of shares purchased, sales price and number of shares sold. In most cases your broker will provide the required information. Calculating gain/loss is a time consuming process. Therefore, if your broker does not provide you with a realized gain/loss statement and you have more than 5 sales, you will be advised to drop off your return. 10. Power of Attorney: If your spouse will not be present for the preparation of your taxes, you must have a Power of Attorney (POA). Either a special POA or a general POA is acceptable provided it specifies taxes. Bring the original and a copy of the POA to your appointment. Your tax return will not be started without the POA. 11. Social Security Numbers: You must have Social Security Numbers (SSN) for all family members. If you have a nonresident alien spouse and are filing a joint return, you will also need an ITIN card or photocopy. NOTE: Children or parents who are dependents must have a Social Security Number to be claimed on your tax return. (ITIN NUMBERS DO NOT QUALIFY) 12. Bank Routing and Account Numbers: If you want to have your return electronically filed and expect a refund, we must have the name of your bank, your account number and the bank routing number. These are generally found on your checks. Deposit slips are not a reliable source for bank routing numbers. If necessary you can obtain the information from the mypay website under direct deposit. However, please print this information before coming to the tax center. We do not have the resources to look-up this information for you. Your tax return will not be started if you do not have your bank information with you. 13. A Copy of Last years federal and state income tax return Q. What is the IRS Web Site? The IRS Web Site is http://www.irs.gov. Q. Wheres my refund? If it has been over two weeks since you have electronically filed you income tax return, or over four weeks since you mailed it, you can check on your refund by clicking Where's my Refund? on the IRS Web Page. You will need to know your SSN, Filing Status, and the exact amount of refund shown on your income tax return. 31 January 2011.