GroundSkill
Verify taxpayer identity facts and claimed payments from supplied documents
The return must name the right person and claim only the payments that person made. This lesson verifies the personal-information set and ties every payment to its document.
The return's personal-information fields hold the name and address entered in the spaces provided, the Social Security number that must agree with the social security card, the filing status that applies this year, and each dependent's name and SSN. An incorrect or missing SSN can increase tax, reduce a refund, or delay it, so the preparer checks each line against its document: the name and SSN against the card, the address against current facts, the filing status against the household facts at year end, and each dependent line against its name and SSN. A blank or a disagreement stays open. Alongside these return fields, the office intake checklist records a state-issued photo ID as seen — a best-practice verification step that is not a line on the return and not the legal test of completeness.
Two identity problems stop a return before it starts. A taxpayer who can't get an SSN uses an individual taxpayer identification number (ITIN) and enters it wherever the return asks for an SSN; an ITIN that wasn't used on a federal return at least once for tax year 2022, 2023 or 2024 has expired and must be renewed if the taxpayer needs to file. The renewal application may be submitted with the federal return. And a taxpayer whose name changed, after a marriage or divorce for example, should report the change to the Social Security Administration before filing, so the return and any refund aren't delayed.
Sam provides the full legal name matching the Social Security card, a current address, married filing jointly status for this year, and one dependent with name and SSN, plus a state photo ID. Ana enters each return field from its document and logs the photo ID as seen on the intake checklist. Had the dependent line carried a name with no SSN, Ana would have marked it open and asked for the number before preparing.
Form 1040 Instructions Page 12
Print or type the information in the spaces provided.View on the source
Form 1040 Instructions Page 12
An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund.View on the source
Form 1040 Instructions Page 12
Check that both the name and SSN on your Forms 1040 or 1040-SR, W-2, and 1099 agree with your social security card.View on the source
Form 1040 Instructions Page 81
Make sure you entered the correct name and social security number (SSN) for each dependent you claim in the Dependents section. Check that each dependent’s name and SSN agrees with the dependent’s social security card.View on the source
Form 1040 Instructions Page 13
If you haven’t used your ITIN on a federal tax return at least once for tax year 2022, 2023, or 2024, it has expired and must be renewed if you need to file a federal tax return.View on the source
Form 1040 Instructions Page 12 — Name Change
If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds.View on the source
A 2025 packet shows the name on Form 1040 differs from the name on the social security card, and the Form W-2 matches neither. Which statement about the personal-information set is correct?
The Identity Protection PIN is a new six-digit number issued each calendar year that prevents someone else from filing a tax return with the taxpayer's Social Security number or individual taxpayer identification number, and that verifies identity on an electronic or paper return. The intake record carries the tax identifier — the Social Security number, or the individual taxpayer identification number entered wherever an SSN is requested — alongside the current-year IP PIN copied exactly from the IRS notice or online account. A return carrying an incorrect or missing IP PIN faces rejection when e-filed, or delay when paper-filed, until it can be verified.
Robin brings the current-year IRS notice showing IP PIN 731946 and a Social Security card. The preparer enters the full Social Security number where requested and adds the six-digit IP PIN from the letter to the e-file record, so the two identifiers stay together from intake to filing.
Get an Identity Protection PIN (IP PIN) Get an Identity Protection PIN — overview
An identity protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using your Social Security number (SSN) or individual taxpayer identification number (ITIN).View on the source
Get an Identity Protection PIN (IP PIN) Get an Identity Protection PIN — overview
It helps us verify your identity when you file your electronic or paper tax return.View on the source
Get an Identity Protection PIN (IP PIN) Using an IP PIN to file
Correct IP PINs must be entered on electronic and paper tax returns to avoid rejections and delays. An incorrect or missing IP PIN will result in the rejection of your e-filed return or a delay of your paper return until it can be verified.View on the source
Form 1040 Instructions Page 13
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.View on the source
Get an Identity Protection PIN (IP PIN) Important information about IP PINs
An IP PIN is valid for one calendar year. A new IP PIN is generated each year for your account.View on the source
This year's IRS letter shows a six-digit IP PIN. The return has five digits entered, matching the first five on the letter. Which statement is correct?
Tax payments at intake are amounts already paid toward the liability, chiefly withholding from wage statements, plus any estimated payments documented separately. The intake action is: name each payment document and enter the figure it shows, and claim nothing the documents do not show. A wage statement with $3,200 of federal withholding supports a $3,200 payment entry. An expectation of a larger withholding without the statement supports nothing.
On Form 1040, withholding goes on the line for the form that shows it: line 25a for Forms W-2, line 25b for Forms 1099 (including Form 1099-R), and line 25c for other forms, such as Form W-2G for gambling winnings. Estimated tax payments for the year go on line 26, together with any overpayment from last year's return that was applied to this year's estimated tax.
Lee's wage statement shows $3,200 withheld and no other payment papers arrive. Ana records a $3,200 payment tied to that statement. Had Lee claimed $5,000 from memory, Ana would have held the line at the documented $3,200 until the paper arrived.
Publication 505 Page 1
The amount withheld is paid to the IRS in your name.View on the source
Publication 505 Page 1
It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments.View on the source
Form 1040 Instructions Page 39 — Line 25a
Line 25a—Form(s) W-2 Add the amounts shown as federal income tax withheld on your Form(s) W-2. Enter the total on line 25a.View on the source
Form 1040 Instructions Page 39 — Line 25b
Line 25b—Form(s) 1099 Include on line 25b any federal income tax withheld on your Form(s) 1099-R.View on the source
Form 1040 Instructions Page 39 — Line 25c
Line 25c—Other Forms Include on line 25c any • Federal income tax withheld on your Form(s) W-2G.View on the source
Form 1040 Instructions Page 39 — Line 26
Enter any estimated federal income tax payments you made for 2025. Include any overpayment that you applied to your 2025 estimated tax from your 2024 return or an amended return.View on the source
A packet holds one Form W-2 showing $2,750 of federal income tax withheld. The client says a second employer withheld about $500, but that job’s W-2 has not arrived. Which entry is correct?
The course asks you questions like these as you learn, brings back the ones you miss, and ends with full-length practice exams.
See the course Or take the free 12-question checkGroundSkill is independently produced and is not affiliated with or endorsed by the IRS. Sources last checked 2026-09-14. Exam preparation, not tax advice.