How will an undocumented member of a mixed-status family claim the exemption? Since the penalty for not having health insurance is a tax penalty, the individual mandate will be enforced by IRS through the income tax return filing process. In order to avoid the tax penalty, each member of a tax-filer’s household, including each member of a household in which the tax-filer uses an ITIN, will have to provide information about his or her health insurance or indicate that he or she is eligible for an exemption. The individual mandate begins in 2014, so exempt noncitizens will claim their exemption on the household’s income tax return for 2014, which must be filed by April 15, 2015. It is unclear what the 2014 income tax return form will look like,23 but an exempt noncitizen should be able to claim the exemption without disclosing his or her immigration status.

Average Prices for Tax Preparation Fees. It's a bit easier to find average prices for tax preparation services. The National Society of Accountants in their 2010 fee study reports the following average prices charged by their members: Average for 1040 with Schedule A and state return: $229 Average for 1040 with state return with no itemized deductions: $129 Average Prices at Franchised Tax Offices H&R Block: $189 per return (average, 2010 data) Jackson Hewitt: $208 per return (average, 2010 data) Average Prices at SANTANDER TAX SERVICE $60  Our prices are as fallow All 1040 Forms $50 1040 Form + Schedule A (Most homeowners) $60 1040 Form + Schedule C ( Self Employed) $70 1040 Form + Schedule C + Schedule A $80 Make your appointment today 805-705-8572

Tax Scams Don't fall victim to tax scams. Remember — if it sounds too good to be true, it probably is. If you know of a tax fraud, you can report it to the IRS by sending completed  Form 3949-A , Information Referral, to Internal Revenue Service, Fresno, CA 93888. You can download the form or call 1-800-829-3676 to order by mail. Phony Arguments No matter how some things are sliced, they're still baloney. If someone tells you that you don't have to pay taxes, check out  The Truth About Frivolous Tax Arguments . This IRS.gov exclusive addresses some of the more common false "legal" arguments made by those opposed to compliance with the federal tax laws. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases. IR-2011-...