Time is running out for taxpayers who are owed refunds for 2014 to claim them. They must file a 2014 income tax return no later than April 17, 2018, in order to obtain a refund. The IRS points out that many low- and moderate-income workers may be eligible for the Earned Income Tax Credit (EITC) worth as much as $6,143, which is a refundable tax credit (payable in excess of any tax liability). But these workers can’t receive a refund for the credit unless they file a tax return; the IRS won’t simply send out refund checks to eligible taxpayers.
Tax forms and schedules for 2014 can be obtained through the IRS website (https://www.irs.gov/forms-pubs/prior-year). Those who need W-2s for that year should contact their employers. Those unable to get missing W-2s and other information returns can order a free wage and income transcript from the IRS using the Get Transcript Online Tool (https://www.irs.gov/individuals/get-transcript) or file Form 4506-T with the IRS.
The legal transfer of property, rights, or interest to another person called an assignee. You cannot avoid tax on income by assigning the income to another person.