However, if someone is applying for citizenship, one thing officials look at is tax returns, which makes them doubly important, said tax adviser Debra Polansky of H&R Block in Fort Morgan during one of two workshops on taxes held Tuesday.

There's a lot to think about when doing a tax return, and it is even more confusing for immigrants, which is one reason OneMorgan County sponsored the tax workshops at Wells Fargo and Morgan Community College, said Brenda Zion, executive director of OMC.

Zion started the Wells Fargo workshop with a brief

explanation of how people can find withholding statements on their pay stubs for federal taxes, state taxes, Social Security, Medicare and health insurance.

Even the simplest things are new to immigrants, who take taxes very seriously, she said.

Polansky volunteered to give a basic overview of how to file taxes, with some suggestions on making sure returns are completely correct.

First, it is vital to take an adult interpreter to any consultation with a tax adviser, because children who act as interpreters cannot understand the intricacies of the ideas, Polansky told the immigrants.

Second, it is probably best to consult a professional tax preparer in order to avoid mistakes that friends might make if they are helping someone with a tax return, she said.

One of the complexities, for instance, is that each state has its own tax filing rules, Polansky said, so knowing how to do it in one state does not help with another.

Simple facts Polansky talked first about the very simple nuts and bolts of tax returns.

She told the immigrants how to fill out a W-4 form when first starting a job, and the importance of taking the right number of deductions, and thus the right amount of withholding.

While the W-4 is not a legal document in the sense that the number of deductions is final, if a person takes too many exemptions he or she may end up having to pay more in taxes at the end of the year, Polansky emphasized.

People do have the right to take as many deductions as they think will work for them.

"It isn't that you're lying to the IRS," Polansky said. "It's not your final report to the government."

The final report is the actual tax return, when the actual number of dependents is crucial, she said.

Even noting that employees are supposed to get a report of their own on taxes paid with the W-2 was part of Polansky's talk.

She did warn them to give employers their address if they leave a job, so the W-2 could get to them. She also warned that the IRS gets reports on each job and it is their responsibility to make sure all income is declared.

If they have more than one job in a year, they will receive a W-2 for each job, Zion said. If taxes are not withheld, that employer will give a 1099 form.

Polansky emphasized that every kind of revenue, including interest on savings or checking accounts, must be declared.

When the time comes to put together a tax return, a professional will not only ask for all W-2 or 1099 forms, they will also ask for Social Security cards for everyone mentioned in the return, as well as photo identification for the person filing and any spouse filing with that person, Polansky said.

Tax preparers need this kind of taxpayer information to send in the return, she said.

When the tax preparer has all the documents, he or she will ask many questions such as whether the person is married, whether a spouse lives with the person, whether the person's children live with the person and if there are other adults living with the person, Polansky said.

The completed return will tell the person if he or she is owed a refund or if he or she owes more taxes, she said.

The person then has a choice of whether to pay or get a refund through the mail or electronically, Polansky said.

She said she believed electronic filing was safest and fastest, because there was less chance of someone handling the return. It will generally take from eight to 15 days for the IRS to process an electronic form, and up to eight weeks for a form mailed in.

Polansky made a special point to say that those filing a tax return must sign it, and professional tax preparers are required to also sign it. This ensures that those filing are certifying the return as true, and that the tax preparer has a responsibility to help those sending the return if there is a problem.

One of the problems that can happen when people pay friends to do their tax returns, or if friends do it as a favor, is that they may not be obligated to help them out if there is a difficulty, Polansky said.

Straight story Telling the truth is important, because the IRS will check information, send the return back if there are errors or impose penalties and fines if there are problems, she emphasized. The IRS may even do an audit, which means a detailed look at the return.

IRS officials will also check to see if a person is declared as a dependent on more than one return, Polansky said.

That is why it is important to know who will declare children as dependents if parents are separated or divorced, she said.

Both parents cannot claim the children as deductions, even if one is paying child support and they live with the other, Polansky said. Usually, the person the children live with most of the time has the right to claim them, but there are special cases.

Sometimes, a divorce decree will specifically set the rules for child deductions, Zion said.

However, a mother, for instance, might choose to allow the father to claim some or all of the children, Polansky said.

If who has a claim to child deductions is not formalized, it is probably best to ask a professional tax adviser or preparer, said Sylvia Rocha, who did the interpretation for the workshop.

In shared-custody cases, the IRS can apply "tie-breaker rules" by determining where the child lived most, which is why it is important to leave a paper trail of where children lived, Polansky said.

Things like school records, doctors records, health department records and other documents can show who is really responsible for the children, she said.

Sometimes IRS rules can be confusing to people from another culture, because they may not be common sense, Polansky said.

A person may, for example, provide support for any number of people who are not living with that person, she said. But often the person cannot claim them as dependents, and if they are claimed there may be penalties if it is discovered.

IRS agents may also question a person who makes very little income but is claiming a number of dependents, even if the claim is legitimate, which is another reason to leave a paper trail, Polansky said.

These kinds of details are why it is usually best for immigrants to use the services of a tax professional, in order to avoid bad advice from others who may not understand all the rules, she said.

"There may also be good mistakes," Polansky said.

In one case, a mother who had done her own taxes for years did not understand the tax rules for her single-parent daughter. Polansky was able to find out that the daughter was owed an extra $2,000 by the IRS, she said.

Most people will be required to file a tax return, but not everybody, Polansky said.

Whether or not a certain person has to file is based on the person's filing status and income, she said. A single person making less than $9,350 in 2009 does not have to file, for example, and a two-parent family with two children and a combined income of less than $18,650 does not have to file.

However, there are special situations, Polansky said. Anyone who does not have taxes taken out of their paychecks must file if that person has earned even $400.

There is a rumor going around that refugees do not have to file tax returns, but that is not true, Polansky said.

Even if a person does not have to file, it may still be a good idea to file to get back a refund, she said.

Special cases One participant at the workshop asked if she should claim a child who has graduated from high school and worked a little, but not much.

Polansky said parents can deduct children until the kids turn 19, regardless of how much money the child makes, but then the child cannot claim herself or himself as a dependent.

Asked what can happen if a disaffected spouse does not tell a person that a W-2 came in or destroys it, Polansky said they can get in trouble, although the person would probably have to file a civil court suit.

Preparers are required to give back any documents if they are not finished filing, and if an employer refuses to give a W-2, the employer should be reported to the IRS, she said.

When consulting with a tax preparer, it is important to have the whole story when making a deduction for charitable donations, Zion said.

People can make deductions for certain legitimate charities such as churches, a humane society, Caring Ministries of Fort Morgan or Catholic Charities, but they must have receipts in case the IRS asks questions, Polansky said.

That even means getting a receipt for money put in a church's collection plate, which is why some churches supply envelopes to put money into, she said.

Certain retirement savings are not taxed, but if a person takes them out of the retirement account before retirement the person has to pay taxes on the money, and perhaps a fee for early distribution, Zion said.

"It's not like a normal savings account," she said, "so be thinking about it."

This is another case when it is better to talk to a tax adviser to know exactly what it will cost to take money out of a retirement account without getting into trouble, Polansky said.

Anyone claimed as a dependent must have a Social Security number or a taxpayer ID number issued by the IRS, she said.

If an immigrant has used a made-up Social Security number to get a job, that person needs to get a taxpayer ID to file, Polansky said.

The IRS cannot report that to immigration officials, she said.

"IRS does not tattle to Immigration," Polansky said.

She also stressed that the IRS has to apply the rules the same for everyone, regardless of their race, ethnicity or immigration status.

People receiving temporary aid to needy families, sometimes called welfare, or food stamps do not have to declare these as income, Polansky said.

Unemployment payments have to be declared as income, but workers' compensation payments do not, she said.

While medical expenses, eyeglasses and dentistry can be deducted, there is a limit, Polansky said. A person can only claim health care which exceeds 7.5 percent of the person's income, she said.

People can deduct special equipment they are required to buy for work, but they cannot deduct a computer, for instance, just because they use it to work at home sometimes, Polansky said.

Property taxes can be deducted from the federal tax, but upgrades or renovations to homes, even painting, cannot be deducted, she said.

"Years ago you could, but no more," Polansky said.

These kinds of special situations show that a tax professional can be a good idea, especially for immigrants, Zion said.

However, those who cannot afford to pay a tax preparer can take advantage of the free tax help at MCC, she said.

Families with a combined income under $49,000 and which have children at home can get free tax help at the business learning center at MCC on Saturdays and Mondays from Jan. 30 through Feb. 27.