You must go to court for your eviction hearing. If your landlord is also suing for money, you have 28 days from the date you were served with the eviction complaint to mail a copy of your Answer to the landlord (or the landlord’s attorney if the landlord has an attorney who has appeared in the case). Within three days of that, the original needs to be filed at the 3rd floor of the Municipal Court building.  

Arrive at court at least 15 minutes ahead of your scheduled hearing. Walk up the aisle to the front and check in with the bailiff (the person sitting next to where the judge sits). Then go to a bench seat and wait for your case to be called. If this is your first hearing on the eviction case, you can ask for a one-week continuance so that you can try to get an attorney to help you. Eviction hearings are very quick. When your case is called you should go up in front of the magistrate. You will first be asked to swear to tell the truth. Then people will start asking you questions.  

Before you start answering questions say “I would like a one week continuance so that I can find an attorney.” The court will usually give you a single one-week continuance, and reschedule the hearing for seven days later.  

NOTE: It is important that you ask for this continuance before you start answering questions about the case. If you start answering questions about the case and then at the end ask for a continuance, you probably won’t get it. 

The landlord’s Complaint asks for a money judgment. Is this a separate issue from whether or not I get evicted?

Yes. At the eviction hearing the magistrate will usually only decide whether or not the landlord gets to take the property back. If you disagree that you owe money, you need to prepare a document called an “Answer”. You need to send a copy to the landlord and file the original with the court. If you believe the landlord owes you some money, you can also file counterclaims against the landlord. Once you file your Answer or Answer and Counterclaims, the Court will send you a notice about a new hearing on the issue of who owes whom and how much money is owed.

I disagree about the reason for the eviction but have no attorney. Can I present my arguments on my own?

Yes. At the start of the hearing, the magistrate will probably ask you:

1. Did you get a copy of this 3 day notice to leave?

2. At that time were you behind in rent?

3. Are you still living there?

4. Do you have anything you’d like to say?

If you did not get a copy of the notice, or you disagree that you were behind in rent, or if you have moved out, you need to answer “NO” so that there will be a discussion about that issue. If you have paperwork such as receipts showing that you made payments, bring those to court. If you tried to offer your rent but the landlord refused to accept it, give details (where, when) about the date you offered the rent. Bring witnesses who can support your side of the story.

I already got a one-week continuance. I could not get an attorney. My hearing is tomorrow. I agree I owe some money to the landlord. What should I do?

There are usually one or more representatives from the Community Mediation Services at the court. They are often sitting at a table outside Courtroom 11A during eviction hearing time. Ask them for help. The court may also be able to provide you with a mediator who can help you. They can sometimes help you work out an agreement with the landlord. For example, if you owe the landlord some money, you may could reach an agreement to pay the money and stay. Or it the landlord does not want to continue to rent to you, the landlord might agree to an agreed move-out date. The way the case ends might matter to future landlords. A case that ends with an agreement will probably look better to a future landlord than an eviction judgment, and could help your ability to get housing assistance in the future. Make sure you understand everything you are signing and also that you check in with the court bailiff before approaching the mediators.

My eviction case is tomorrow. I am too late to get help. What should I do tomorrow? Can I ask for a continuance?

Get to courtroom 11A by 9:00am. Walk up the aisle to the front and check in with the bailiff (the person sitting next to where the judge sits). Then go to a bench seat and wait for your case to be called. If this is your first hearing on the eviction case, you can ask for a one-week continuance so that you can try to get an attorney to help you. Eviction hearings are very quick. When your case is called you should go up in front of the magistrate. You will first be asked to swear to tell the truth. Then people will start asking you questions.

Before you start answering questions say “I would like a one week continuance so that I can find an attorney.” The court will usually give you a single one-week continuance, and reschedule the hearing for seven days later.

NOTE: It is important that you ask for this continuance before you start answering questions about the case. If you start answering questions about the case and then at the end ask for a continuance, you probably won’t get it.

I disagree with the reason for the eviction. Can legal aid help me with my case?

Possibly. Due to being understaffed we are very limited in how many cases we can take. However, please call our intake line at 614-241-2001. We may be able to represent you or find a volunteer attorney who could help you with your case. If those options are not available we will give you some suggestions of other people/organizations that may be able to assist you.

I got the eviction complaint and my hearing is tomorrow. But I have moved out and returned my keys to the landlord. Do I still need to go to court tomorrow?

Yes. You should go to court. You may find out that the landlord dismissed the case once you get to court, but unless you are sure the case was dismissed you should go to court. When your case is called you should tell the magistrate the date you moved out and returned the keys to the landlord. You should ask “Your honor I am asking that the eviction be dismissed as ‘moot’ because I moved out and I do not want an eviction judgment on my record.” (Moot means unnecessary.)

If I get out within the three days, can the landlord still evict me?

No. If you vacate the rental property and return your keys to the landlord within those three days, the landlord should not file an eviction action. Try to get a receipt for the keys, because turning over the keys is the official act of giving the property back to the landlord.

My landlord just gave me a “Notice to Leave the Premises” saying I have to vacate my rental property in three days. What happens if I don’t get out in three days?

The landlord cannot put your stuff out if you don’t vacate in three days. Ohio law has a process which the landlord must follow. The landlord has to wait three full days after giving you the notice before he can take the next step in the process, which is to file an eviction complaint in municipal court. If the landlord files an eviction complaint in court you will be served with court papers. The top page of those papers will tell you the time and date of the eviction hearing. The hearing will probably be scheduled at least 14 days from the date the complaint was filed.  

What if I do all that, and the landlord does not send me anything, or sends me an itemized list of damages I never caused, or withholds deposit money for routine cleaning or painting?

Write a follow-up letter to your landlord asking about the deposit or explaining why you believe it should not have been withheld. If the landlord fails to respond within a reasonable amount of time or the matter cannot be resolved, you can sue your landlord. Usually, because these cases involve amounts less than $3,000, they can be filed in small claims court. Ask your local municipal court for a small claims complaint form to start the process. You will be the plaintiff. The landlord will be the defendant. If the landlord is just a property management company, you also need to list the property owner as a defendant. You can find out who owns the property by looking on your county auditor’s or recorder’s website.

Write in the complaint that you are bringing suit under Ohio Revised Code section 5321.16, and that you are asking for double damages, court costs, and attorney’s fees. After the defendants are served with your complaint, you will get a notice to the landlord with your new address, and anything else that will help prove you fulfilled your duties. If the court determines that your landlord wrongfully withheld any amount of your security deposit, then the court must award you double the amount of whatever portion was wrongfully withheld. If an attorney helps you, the court will also hold a hearing to determine what attorney fees were reasonable and should be covered.

For more information on how to file a small claims complaint, click here.

To access the small claims forms online, click here.

Can I do anything to improve my chances of getting back my security deposit?

Yes, there are three things that you can do:

1.Leave the rental unit in good condition. Remove all of your belongings and then clean up the property (e.g., sweep, vacuum, wipe down counters, cupboards, and walls). If you caused any damage beyond normal wear and tear (such as a hole in the wall or a purple grape juice stain on white carpet), try to make the appropriate repairs or assume the landlord will use a portion of your deposit money to make the repairs.

2. After you have removed your belongings and cleaned, document how you left the property by taking a video of each room, including walls, floors, windows, ceilings, as well as any appliances you used (e.g., the stove and your cleaned out refrigerator).

3.Write a letter to your landlord to give notice of a mailing address where your deposit money can be sent. Make a photocopy of the letter for your records, and mail the letter with a certificate of mailing.

My deposit was $500. My landlord says I have done about $2000 worth of damage to the property. If he keeps my deposit, can he make me pay the additional $1,500 he says I owe?

Yes. In this case, your landlord could apply the $500 deposit to the damages and then sue you for the remaining $1,500. If your landlord sues you, he will have to give the court evidence of the cost of the damages and that you caused them. If the court determines that you owe the additional money, you will be ordered to pay it.

Yes. If you leave the apartment and owe back rent, the landlord can use the deposit money to cover your unpaid rent. The landlord needs to give you a written notice explaining why he did this and itemizing what he did with the deposit money. The landlord must also return to you any money not used for past due rent or damages.

When a rental unit is lived in, it sustains some wear and tear. For example, the carpet may show wear and the blinds may have faded from everyday use of the property. Some landlords will pay for carpet cleaning, new blinds, new paint, etc., every time a tenant moves out to refresh the property for the next tenant. A landlord should not withhold deposit money to pay for routine property maintenance.

Yes. Your landlord must return your security deposit as long as you:

1. Paid all rent that was due

2.Did not damage the property beyond “normal wear and tear”

3. Gave your landlord a mailing address where the security deposit could be sent.

If you have done these things, your landlord has 30 days from the day you vacate the property to either return your deposit or give you a written itemization of deductions from your security deposit and refund the remainder of the security deposit to you.

**Important: SNAP benefits decreased in March! Check out the flyers and videos for more information, including how to prepare for the end of pandemic SNAP benefits:

• Flyer: Franklin County SNAP recipients
• Flyer: Delaware, Marion, Morrow, and Union County SNAP recipients
• Video: Pandemic SNAP Benefits Ending March 2023
• Video: Prepare for the End of Pandemic SNAP Benefits by Updating Your Info with ODJFS

The Supplemental Nutrition Assistance Program (SNAP), sometimes called Food Stamps, are public benefits for low-income people to buy food. In Ohio, the benefits are loaded on an Ohio Direction Card, which looks similar to a debit card. The card can be used at participating grocery stores. The amount of Food Stamps a household can get depends on the number of people in the household and their income.

You can apply for Food Stamps online, in person at your county’s Department of Job and Family Services (find your county JFS office here), or by filling out the application here turning it in to your county’s Department of Job and Family Services. If your Food Stamp application is denied or your benefits are stopped, you should immediately request a state hearing and call our office. More information about your rights to a state hearing is available below.

Food Assistance Benefits

This brochure explains what food stamps are and how to apply.

What Can I Do if My Benefits Are Sanctioned in Ohio?

If you don’t report changes in household size or income, you may be sanctioned and lose your SNAP for a period of time. This brochure explains more about sanctions, what to do if you are sanctioned, and how to avoid losing your SNAP.

Recent Changes to the Public Charge Rule

This brochure explains what do if you are concerned about whether receiving SNAP will impact your immigration status.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

Ohio Works First (OWF) is Ohio’s Temporary Assistance for Needy Families (TANF) program, a cash assistance program for families and children. Households may be eligible if they have a minor child in the home or are pregnant and in the third trimester and have no or low income. OWF is available for 36 months, though you may able to receive it for longer than that. 

More information on OWF extensions is available below.

Some households will be required to work or have a work assignment to receive OWF, but not if you are physically unable to work or in some other situations. You can apply for OWF online, in person at your county’s Department of Job and Family Services (find your county JFS office here), or by filling out the application here and turning it in to your county’s Department of Job and Family Services. If your OWF application is denied, you are given a work assignment you can’t do, or your benefits are stopped, you should request a state hearing as soon as possible and call our office. More information about your rights to a state hearing is available below.

Ohio Works First (OWF) Extensions

This brochure includes more information about Ohio Works First and how to apply for a hardship extension if you have used up your 36 months of cash assistance.

What Can I Do if My Benefits Are Sanctioned in Ohio?

If you don’t report changes in household size or income, you may be sanctioned and lose your Ohio Works First benefits for a period of time. This brochure explains more about sanctions, what to do if you are sanctioned, and how to avoid losing your cash assistance.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

Medicaid Basics

This flyer explains the basics of Medicaid, including who is eligible, how to apply, and how you can appeal if you are denied.

Medicaid Waiver Programs

This brochure explains Medicaid waiver programs for people with health issues that limit their daily life including trouble dressing, getting around, toileting, and eating. These programs can help with things like home health care, durable medical equipment, adult day services, and more.

Update Your Information for Medicaid!

During the pandemic, Medicaid did not end for most people. In 2023, Job and Family Services will begin checking to see if people are still eligible. The brochure above and this video explain how to update your information with Medicaid so you keep receiving the benefits you're eligible for.

What is Medicaid?

Medicaid is a health insurance program managed by the state and the county Departments of Job and Family Services, which covers low-income individuals, families, and children. In general, children in households with an income below 200% of the federal poverty level are eligible. Adults under the age of 65 who don’t receive Medicare and whose income is below 138% of the federal poverty level are also eligible. People who work but are disabled can also get Medicaid if their income is below 250% of the federal poverty level.

You can apply for Medicaid online, in person at your county’s Department of Job and Family Services (find your county JFS office here), or by filling out the application here and turning it in to your county’s Department of Job and Family Services. If your Medicaid application is denied or your benefits are stopped you should request a state hearing and call our office as soon as possible. More information about your rights to a state hearing is available below.

Most Medicaid recipients are required to enroll with a Managed Care Plan (MCP). Your MCP will be responsible for approving which medical and home health care services it will pay for. If your MCP denies you or your doctor’s request for services, you should file an appeal with your MCP and call us immediately.

Ohio’s Medicaid Estate Recovery Program

This brochure explains the state’s Medicaid Estate Recovery Program and what it could mean for you. You may have heard that the state will take your house if you apply for Medicaid. While that is not entirely true, the state can sometimes recover some of its costs from your estate if you have Medicaid.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

Medicaid Treatment for Children

This brochure explains what Medicaid covers for children.

Medicaid Coverage for Behavioral Health

This brochure explains what mental health and substance use disorder benefits Medicaid must cover.

Medicare Basics

This brochure explains the basics of Medicare, including who is eligible and different Medicare programs and what they cover.

Medicare is the federal health insurance program available to people who are aged 65 or older, certain younger people with disabilities, and people with end stage renal disease (permanent kidney failure requiring dialysis or a transplant). Medicare helps cover services like: hospital bills, doctor’s bills, and prescription drugs. Medicare covers part of the costs of hospitalizations, prescriptions, doctors services, and medical supplies among other things. Medicare does not cover all the costs of health care. There are still deductibles and cost-sharing requirement. Most people will have to pay a Medicare premium each month, which is usually deducted directly from their Social Security checks.

If you are lower income, you may be eligible for assistance through Medicaid to cover your Medicare premiums, copays, and deductibles. You can apply for these Medicare Payment Assistance Programs online or at your county’s Department of Job and Family Services (find your county JFS office here).

Medical debt is one of the leading causes of bankruptcies in the United States. These debts are just like other debts, and if you are unable to pay them, you can be sued in court and even have your wages garnished.

There are some programs that can help you address your medical debts. For example, if you qualify for Medicaid, you could have bills covered for services in the 90 days before your date of application for Medicaid. You can apply for Medicaid online, in person at your county’s Department of Job and Family Services (find your county JFS office here), or by filling out the application here and turning it in to your county’s Department of Job and Family Services. Depending on your income, you may be eligible to have some or all of your hospital bills covered through the Hospital Care Assurance Program (HCAP) or charity care programs. You can apply for HCAP by contacting the hospital’s billing department and asking for an HCAP application.

If you get paperwork or a complaint from a court saying that you have been sued over medical debts, you should contact us immediately. You only have 28 days to respond to the complaint. While we can’t represent everyone who calls our offices, we may be able to at least provide advice and information on how to respond on your own to the court case. We can also help you evaluate whether you would benefit from filing for bankruptcy.

Social Security Disability is a cash assistance program managed by the Social Security Administration (SSA) for people who are disabled and have worked enough qualifying quarters to be eligible. To be eligible, you must be disabled based on the rules set by the Social Security Administration and be unable to work because of a medical condition that is expected to last at least one year. 

SSI, or Supplemental Security Income, is a cash assistance program administered by the Social Security Administration for individuals with limited income and resources who are disabled, blind, or aged 65 and older. Unlike Social Security Disability, SSI is for very low-income individuals with few resources who have not worked enough to quality for Social Security Disability. To be eligible for SSI, you must be considered disabled based upon the rules set out by the Social Security Administration. You also need to have less than $2,000 in countable resources and have low income.

For both programs, you can apply online or by calling 1-800-772-1213 to schedule a time to apply at your local social security office. We do not help people with their applications for Social Security Disability or SSI since there are many private attorneys who will help people if their applications are denied. If you need the names of some private attorneys who may be able to take your case, call the Columbus Bar Association’s Lawyer Referral Service at (614) 221-0754.

The Social Security Administration will review your case from time to time to confirm you are still disabled. It is important that you quickly reply to their requests for information.

If the Social Security Administration sends you a notice saying they are going to stop your benefits or reduce the amount they are going to send you each month, it is important that you file a request for reconsideration and contact our office. Even if we are unable to represent you, we are usually able to at least give you advice on how to proceed.

You should also call our office if you get a notice saying that you have to pay back some of your benefits. Even if they are right that you were overpaid, you may be able to get it waived and not have to pay the money back. You may also be able to lower how much they take from your check each month.

Social Security Disability Programs

This brochure includes more details about Social Security Disability programs, including how to apply and how to appeal a decision you disagree with.

Unemployment compensation, sometimes called “unemployment benefits” or “unemployment insurance” is paid by the state to unemployed workers who have lost their jobs due to layoffs. It is meant to provide a source of income for jobless workers until they can find employment. In order to be eligible for unemployment compensation, specific criteria must be satisfied, such as having worked for a minimum stipulated period and actively looking for a job.

Unemployment compensation, generally provided by an unemployment check or a direct deposit, provides partial income replacement for a set length of time or until the worker finds employment, whichever comes first.

You can apply for unemployment compensation here.

If you are denied, we may be able to give advice or representation on how to handle the appeal process and how to prepare for a telephone hearing. We also may refer your case to a pro bono attorney who can represent you at the hearing. If you disagree with a decision that Job and Family Services made on your case, call us as soon as possible so that we can look at your case and give advice. In some cases we may be able to attend your hearing with you.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

If you have minor children and work, are in job training, or are in school, you may be able to get help paying for child care. Normally, your income needs to be less than 142% of the federal poverty level. If your child has special needs, then that limit is 150% of the federal poverty level. Once you start receiving child care assistance, you can earn up to 300% of the federal poverty level and still get help. If you’re eligible, then the state will pay all or some of your child care costs. Some people may have to pay part of their child care costs depending on how much they earn. You can apply for child care payment help through your local county department of Job and Family Services (find your county JFS office here) or online. If your application for child care is denied or you get a notice saying your child care is going to be stopped, you should call us as soon as possible.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

PRC (Prevention, Retention, and Contingency) a one-time cash payment for families in emergency situations. It can help with expenses like late rent, security deposits, or other expenses. You can only get this help once in a 12-month period. To be eligible, you have to have a minor child in the house and have income less than 200% of the federal poverty level. To apply, you need to visit your local Job and Family Services’ Opportunity Center (find yours here) or get the application online. If your application is denied, you should call us as soon as possible. More information about your rights to a state hearing is available below.

Prevention, Retention, and Contingency (PRC)—Rental Assistance for Families (Franklin County)

This brochure includes information about Prevention, Retention, and Contingency (PRC), including how to apply and what to do if you are denied or do not receive a decision within 30 days.

If You Disagree with a Decision about Your Benefits, You Have a Right to a State Hearing

This brochure outlines your right to a state hearing and how to request a hearing if you disagree with a decision made by Job and Family Services about your benefits.

With the help of a grant from the Internal Revenue Service (IRS), LASC hosts a Low-Income Taxpayer Clinic. We assist our clients with federal tax controversies, or problems. We do not file tax returns.

LITCs are a network of clinics all over the country who work to assist low-income individuals that have tax disputes with the IRS. LITCs are not directly affiliated with the IRS, even though some funding is provided by the IRS. Our services are geared toward those whose income is below a certain level. Our services are provided under the grants we receive, ensuring our services are offered for free.

Our attorneys represent taxpayers with audits, appeals, tax collection and/or disputes to the IRS. Our clinic can also provide education for taxpayers and provide outreach to those who are low income, or who speak English as a second language.

What Is an LITC?

This video explains more about what an LITC is, who is eligible for assistance, and how to get help.

How Can the LITC Help Me? 

This brochure outlines what an LITC does and what types of IRS cases we can help with.

Links to Other Resources

I Got a Notice From the IRS

This page from the IRS’ Taxpayer Advocate Service website has some good information on what to do when you receive a notice from the IRS.

Understanding Your IRS Notice or Letter

This page from the IRS website explains the different notices the IRS sends taxpayers and what they mean.

Child Tax Credit: More Money for Families 

This brochure explains what the Child Tax Credit is, how to claim it, what a qualifying child is, and more.

When do I have to file? 

• April 15 is the tax return due date, subject to delays for weekends, holidays, or changes in the Law
• You have THREE (3) years to claim a federal tax refund. If not claimed within three years from the original due date of your return, you will lose your refund
• You have TWO (2) years to claim an offset* of your federal refund or payment made in error, or you lose the refund

I owe a tax balance and cannot pay. Should I file my return?

You should file your return by the due date to prevent a late filing penalty (see next question).

Is there a penalty to filing my return late?

• There is no penalty assessed by the IRS for filing a late return which qualifies for a refund (if the IRS will owe you money). 
• For a late return with a balance due to the IRS, the penalty is usually five percent of the tax owed for each month, or part of a month that your return is late, up to a maximum of 25%. If your return is over 60 days late, there's also a minimum penalty for late filing. it's the lesser of $435 or 100 percent of the tax owed.

Are there other penalties besides the late filing penalty?

Besides the late filing penalty, there is also a late payment penalty. This penalty is one-half of one percent for each month, or part of a month, up to a maximum of 25% of the amount of tax that remains unpaid from the due date of the return until the tax is paid in full.

What happens to my money if I do not file a return and claim my refund?

If no return is filed to claim the refund within three years, the money becomes property of the US Treasury. 

What if I owe the IRS for past due taxes but I really need my tax refund?

If you are in a hardship situation, you may be able to prevent the IRS from applying your refund to past-due taxes. The IRS will determine that you have a hardship situation if you: 

• Are facing eviction, foreclosure, or utility shut off.
• You show that you cannot meet your basic living expenses, and this is causing you harm.

Have your returns prepared and call Legal Aid to speak to an attorney if this situation applies to you and we may be able to apply for the bypass with the Taxpayer Advocate Service. You may also contact the Taxpayer Advocate Service directly at 513-263-3260/1-877-777-4778.

*Please note you cannot bypass the offset if you owe any other federal debt, or a debt being collected through refund offset. Examples of debts which can be collected through a refund offset include child support, social security overpayments, and student loans. 

What is Identity Verification?

This brochure explains the ID Verification process that the IRS uses to stop fraudulent returns and refunds going to people who do not qualify for them.

Links and Additional Resources 

Where can I find tax forms to file previous years? 

• Current and prior year tax forms and instructions are available at IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676). 
• Taxpayers who need more assistance can call the IRS at 1-800-829-1040.

I am having difficulty trying to e-file my tax return because I am missing my IP PIN number.

First, you can try to retrieve your PIN by following the instructions here. If that is not possible, you should file your return by paper and call the IRS at 1-800-829-1040 in approximately FOUR (4) weeks to check the status if you do not receive your refund. (Until IRS mail processing returns to normal after the pandemic, it may be best to wait 8-12 weeks before calling.)

Can I review my past tax filings and information?

Yes!

• Go to IRS.gov and select “Sign Into Your Account” 
• Select the “Sign into your Online Account” button 
• Click “Id.me Create Account”
• Pass “Secure Access” authentication. 
• Individuals must be able to authenticate their identity to continue to set up an account. See IRS.gov/secureaccess for details
• Create a profile

Who can help me file past-due taxes?

• Call 2-1-1 for a referral to free tax preparation services.
• You can also search for free tax preparer here.
• You can also visit www.GetYourRefund.org to explore online filing help during the tax season and beyond. Note that this service will not be available year-round. 
• We do not prepare annual tax returns. If you cannot locate a free filing site to help you, you should look for a qualified tax professional. The IRS keeps a directory of preparers here. 

What is the Earned Income Tax Credit?

This video explains what the Earned Income Tax Credit is, who qualifies to get it, and how much you could receive.

What Is a Qualifying Child? 

This video explains who is considered a qualifying child for the Earned Income Tax Credit.

EITC for Low-Income Worker without Qualifying Children

This video explains when single and and married workers without children can qualify for the Earned Income Tax Credit and how much you may qualify to get.

Should I Get a “Quick Refund” or “Refund Anticipation Loan”? 

This video explains what quick refunds are, whether they’re worth the risk, and how you should choose a tax preparer.

Didn’t Get Your 2020 Economic Impact Payment? This video explains what to do if you didn’t get your 2020 Economic Impact Payment, sometimes called a “stimulus check” or Recovery Rebate Credit.

Didn’t Get Your 2021 Economic Impact Payment? 

This video explains what to do if you didn’t get your 2021 Economic Impact Payment, also called a “stimulus check” or Recovery Rebate Credit.

What Does it Mean to Qualify to Be Claimed as a Dependent?

This video explains what it means to qualify to be claimed as someone’s dependent and what it could mean for the 2020 and 2021 Economic Impact Payments.

Reconciling Stimulus Credit 2020 

This video explains what to do if you received some of your 2020 Economic Impact Payment but not all of it.

Reconciling Stimulus Credit 2021 

This video explains what to do if you received some of your 2020 Economic Impact Payment but not all of it.

My Ex-Spouse Got my Stimulus Payment 

This video explains what to do if your former spouse received your 2020 and/or 2021 Economic Impact Payment.

Economic Impact Payment for Deceased Individuals 

This brochure explains what to do if you were the surviving spouse, executor, or next of kin for someone who died in 2020 and you returned or never received an Economic Impact Payment for the deceased loved one.

When you take out a loan, the money you receive is not income because you are going to pay it back. However, if the situation changes and you are no longer going to pay back the money, the IRS generally considers the portion that will not be repaid to be income. You should receive a Form 1099-C in the mail around the beginning of the year, similar to receiving your W-2 from an employer. You should make sure that your lender has your current mailing address. If you do not receive a 1099-C, you should contact them. You will need the 1099-C when the preparer does your tax filing.  

Does this mean I’m going to owe extra taxes?

Maybe. You will need to report the cancelled debt on your taxes, but it may not be taxable. You may qualify for an exclusion. It’s best to consult a qualified tax preparer to make sure your taxes are done correctly. 

What do you mean by cancelled?

A cancelled debt is one that is no longer going to be collected. It can be cancelled by an agreement between the lender and the borrower, or by a decision by the lender not to collect. It can also be cancelled when the lender runs out of time to collect as matter of law. Debt can be cancelled when the balance due is partially reduced or when the full debt is eliminated. The important part is that some part of the balance due will not be collected. 

Additional Links and Resources

What kind of exclusions might help me?

There are several exclusions, but two of the most common exclusions are discussed below. You should consult a qualified tax professional to learn more about your situation.   

• If your debt was cancelled in a successful bankruptcy, then it can be excluded from your taxable income. The debt must have listed in the bankruptcy and discharged by a final decree.
• If your debt was cancelled while you were insolvent, then you can exclude some of the debt. Insolvent means that your total liabilities (what you owe) exceed (more than) the value of your total assets. You may use IRS Publication 4681 to learn more about these exclusions and the other possible exclusions. You can also find more information online here.

What should I do to get ready to file my taxes? 

First, gather any paperwork you have about the cancelled debt, including the 1099-C. Make a list of all the assets you owned when the debt was cancelled. Include everything, including retirement accounts, real estate, bank accounts, and investments. Try to list a fair, current value for each item. Then make a list of all the money you owe to anyone, including the debt that was cancelled. If you need help, you may want to request a credit report from www.annualcreditreport.com. The IRS Publication 4681 has an insolvency worksheet that may be helpful. 

Who can help me with this?

• Generally, we recommend that you start with the free tax filing sites to see if they can help you with these issues. You can find free sites near you at this webpage. Not all free filing locations can prepare these types of returns, so you should ask when you make an appointment. 
• We do not prepare annual tax returns. If you cannot locate a free filing site to help you, you should look for a qualified tax professional. The IRS keeps a directory of preparers here. 
• If a tax debt results from your return, the LITC may be able help you work with the IRS Collections. Call any of the numbers provided on our Contact Us page, to request more information.

Currently Not Collectible Status (CNC)

There are times where you agree you owe the IRS, but you cannot pay due to your current financial situation. If the IRS agrees you cannot pay your taxes and your basic living expenses, the IRS may place your account in Currently Not Collectible (CNC) status. 

What Happens While Your Account Is in CNC? This brochure includes more information about Currently Not Collectible Status and how you may be able to place your account into CNC. 

Payment Plan

If you cannot pay your balance in full, the IRS offers, depending on the type of tax you owe, and how much, short- or long-term payment plans. 

Short Term Payment Plan

If you believe you can pay the balance owed in less than 120 days, you may be eligible for a short-term payment plan. There is no cost to setup the payment plan, and you can apply online.

Long Term Payment Plan (Installment Agreement)

There are a few types of long-term Installment Agreements depending on your tax situation. The two most common installment agreements, however, are Guaranteed Installment Agreements (which you may be eligible for when your tax liability is less than $10,00 and you have complied with your tax obligations for the last five years) and Streamlined Installment Agreements (which you may be eligible for if the balance you owe is less than $50,000).

Guaranteed Installment Agreement 

This brochure includes details about Guaranteed Installment Agreements and how to apply.

Streamlined Installment Agreement 

This brochure includes details about Streamlined Installment Agreements and how to apply.

Offer In Compromise (OIC)

An Offer in Compromise allows you to settle your tax debt for less than the full amount you owe. This collection alternative is an option if you cannot pay your full tax liability or doing so creates financial hardship. Note, the OIC process can be lengthy and take several months before you have a resolution. Keep close track of the dates–if the IRS does not reject, return, or you withdraw your offer within two years of the date the IRS receives it, the offer is deemed accepted.

What Is an Offer in Compromise? 

This brochure explains more about Offers in Compromise, how to submit an OIC, what to do if your offer is accepted, and what to do if your offer is rejected.

What is an Injured Spouse Claim? 

An injured spouse claim can help you get back part of the tax refund that was withheld to pay your spouse’s debt. An injured spouse claim will not help you get relief from a joint tax debt. A joint tax debt is one that both you and your spouse owe. If you need relief from a joint tax debt, contact Legal Aid or a lawyer about filing for Innocent Spouse Relief (Form 8857). See Innocent Spouse, later. When you file a joint income tax return, the United States Treasury Department’s Financial Management Service (FMS) can apply all or part of the joint refund to one spouse’s past due tax, child support, or federal non-tax debt, such as a student loan. If this happens, FMS will send you a notice. The notice will tell you the name, address, and telephone number of the agency with the debt.

If the answer to all four of the following questions is “yes,” you might be able to file an injured spouse claim:

1. Did you file or did you plan to file a joint tax return with your spouse?
2. Did you expect a tax refund?
3. Did you receive notice that the IRS would keep your refund, or has your tax refund already been kept?
4. Was the tax refund kept to pay your spouse’s past due tax, child support, or federal debt, such as a student loan?

How do I qualify for an injured spouse claim? 

You qualify for an injured spouse claim if you meet all the following three conditions:

1. You are not required to pay the past due tax debt. This means that the tax debt occurred before you got married OR your spouse is the only one who owes the debt. (Examples: past due child support, defaulted student loans, foreclosures on federal loans, unpaid state and federal income taxes and other federal debts.)
2. You reported income on the joint tax return. This means some or all of the income on the tax return belongs to you. Income includes wages and self-employment.
3. You made and reported payments on the joint return. Payments include federal income tax withheld from your wages, estimated tax payments, or refundable credits, such as the Earned Income Tax Credit or additional child tax credit.

How do I request an injured spouse claim? 

You can request an injured spouse claim by filling out IRS form 8379.

• If you have not filed your joint tax return, attach Form 8379 behind your return and enter “Injured Spouse” in the upper left corner of the return.
• If you have already filed your joint tax return, sign the back page of Form 8379 and send it to the IRS. Mail the form to the Internal Revenue Service Center where you lived when you filed the joint return. You can find this by going to IRS.gov and searching for “where to file.”
• Please include copies of all W-2 and 1099-R forms of both spouses showing income tax withheld. Attach the copies to Form 8379.
• Form 8379 is available on the IRS website. 
• It can take the IRS up to eight weeks to process the injured spouse claim.

When should I request an injured spouse claim? 

If you received a letter from an agency telling you that your tax refund would be withheld to pay your spouse’s debt, you should request an injured spouse claim when you file your joint tax return. You can attach Form 8379 to your tax return and mail it to the IRS. If you did not receive a letter telling you that your tax refund would be withheld, you should file for an injured spouse claim as soon as the FMS keeps your tax refund. You must file the claim within 3 years of the due date of the return.

What if I don’t agree with the amount of my injured spouse claim? 

You should write to the IRS and ask for a copy of the Injured Spouse Claim Worksheet or call LASC.

A joint tax debt is one that both you and your spouse owe. If you need relief from a joint tax debt, contact Legal Aid or a lawyer about filing for Innocent Spouse Relief (Form 8857).

See these helpful resources: 

• TAS Tax Tip: Feel like you are not responsible for a debt owed by your spouse or ex-spouse?
• Tax Information for Innocent Spouses
• Publication 971 (12/2021), Innocent Spouse Relief

2023 Tax Handbook for Self-Employed Individuals

Check out the videos from our Facebook Live series on self-employment:

• Self-Employed? Here's What You Need to Know
• What's the Right Structure for Your Small Business?
• The How’s and Why’s of Record-Keeping for Your Small Business
• Tracking Mileage for Gig Economy Work

Other self-employment flyers and resources:

• Ohio and School District Withholding for Employers with Employees 
• Business Income and Expenses
• Self-Employment Recordkeeping
• Self-Employment Taxes and Estimated Tax Payments
• An Overview of Small Business Taxation for Business Owners
• Selecting Your Business Structure
• What Is an Employer Identification Number (EIN)?

Below is a recap of frequently used tax forms and publications. Visit the IRS website to see all the available forms.

• Your Rights as a Taxpayer. As a taxpayer, you are entitled to certain rights when dealing with the IRS. These include, but are not limited to, the right to be informed, the right to appeal an IRS decision to an independent forum, the right to privacy, and the right to retain representation. 
• Power of Attorney and Declaration of Representative (Form 2848). This form is used to authorize an eligible individual to represent you before the IRS
• Tax Information Authorization (Form 8821). This form is used to authorize any individual, corporation, firm, organization, or partnership to inspect and/or receive your confidential information verbally or in writing for the type of tax and years or periods you authorize. 
• Request for Transcript of Tax Return (Form 4506T). This form is used to request transcripts of tax returns.  
• Collection Information Statement (Form 433-F). This form may be used by the IRS to obtain financial information necessary for determining how you can satisfy an outstanding tax liability. This form is frequently required before the IRS is able to discuss collection alternatives. 
• Offer In Compromise (Form 656). If you want to propose an agreement between you and the IRS to settle your tax debt for less than the full amount owed, you will need to complete the Form 656 booklet. In addition, you will need to complete a Form 433-F.
• Request for Collection Due Process or Equivalent Hearing (Form 12153). If you receive a notice that the IRS intends to place a tax lien or levy your assets, you can request a Collection Due Process hearing. This hearing allows you to appeal the IRS’s collection actions. This document is time-sensitive, so please pay attention to the dates on the notice.
• Identity Theft Affidavit (Form 14039). If you have been a victim of identity theft, or if someone used your information to file taxes, including incorrectly claiming you as a dependent, you can submit an affidavit to the IRS. 

Tax Presentations for Organizational Education

To request a presentation at your organization about issues affecting low-income taxpayers, contact Megan Sullivan, LITC Director for LASC, at msullivan@columbuslegalaid.org.