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Form 14157-A Illinois Cook: What You Should Know

This Disclosure Form does not need to be attached to a Form 8889.  (3) a “Statement of Compliance,” which contains the facts and the statements of fact contained in Section 2. A Statement is required if any facts (including the cost of services, disclosure form, and Form 14157) are in dispute. In some situations, a Statement of Compliance may not be required where such facts are established on paper by evidence. (4) a Form 709 for a tax return preparer who has not previously filed a Form 1040 for that taxable year, or for a new individual tax return. For a tax return preparer who previously filed a Form 1040 for that taxable year, the Form 709 is also the most appropriate response to the taxpayer's statement that he or she did not file; and in some situations, a Form 709 is also the most appropriate response to the taxpayer's statement that he or she is not responsible for withholding. You can download Form 709 from the IRS's website here. The information on the Form 709 does not need to be attached to a Form 8889. (5) a Taxpayer Identification Number (TIN), if any (for example, if the taxpayer is a married individual filing a joint return). If a Taxpayer Identification Number (TIN), other than the individual taxpayer's Social Security number, for a tax return preparer is not included on his or her identification documents, you can use a non-TIN number such as your telephone number, the name of your bank or other financial institution, or the name and address of your employer. You must also include the tax preparer's business address, the taxpayer's last tax year's TIN and the taxpayer's Social Security number. (A telephone number is the most common source of identification for telephone tax preparers.

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