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You gather all your W-2s, 1099s, receipts and other documents and navigate through all of the information to find the right schedules and forms.

“Despite the eventual progress made by the IRS on the Windows XP upgrade efforts, we believe the IRS provided inadequate oversight and monitoring during the early phases of this effort, starting with including it among other Microsoft product upgrades rather than making this effort its own project up to the decision made by the CTO to oversee the project himself,” the report stated. “The IRS is only halfway through completing its upgrade of its Windows servers to an operating system that is already 7 years old,” the audit stated.

In total, the IRS has approximately 3,000 Windows still running the 2003 operating system, while about 4,000 have been upgraded to the 2008 version.

(Presumably, this same definition would apply in connection with the completion of the Form 8822-B.)There has been some confusion regarding whether organizations that obtained their EIN prior to January of 2010 and/or that file an annual Form 990 are required to file a Form 8822-B to notify the IRS of their current “responsible party.” The confusion stems from the fact that, prior to 2010, the IRS did not require a “responsible party” to be listed on the application for an EIN, but rather required the “principal officer” to be listed.

Therefore, an organization which obtained its EIN before 2010 likely does not have a “responsible party” on file with the IRS.

This means that the IRS will be making changes to Form 8867 (Paid Preparer’s Earned Income Tax Credit Checklist).