From time to time points are raised in The Chronicle that, if resolved, would ease a lot of minds. However, they usually die of inattention.
As a tax professional, I have noted two such matters lately. A person was concerned whether he would receive his income tax refund if he had moved. That person should call the Internal Revenue Service forms number, 1-800-829-3676, and request Form 8822. This is a form that notifies IRS of a taxpayer's change of address. All taxpayers who move during the year should complete this form and mail it to Internal Revenue. It costs only a 34-cent stamp and would give that person some peace of mind.
Another person was concerned about the fact that the state of Alabama will tax a federal income tax refund. Alabama is one of the rare states that allows a deduction on the state income tax return for a person's federal income tax liability. Thus, if that liability is lessened, then the difference would have to be reported as income. Neither Georgia nor South Carolina has such a provision, and so a federal income tax refund would not be taxed to a resident of either of those two states.
Lorraine Seeby, Aiken, S.C.
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