VITA/TCE Intake/Interview

and Quality Review Training

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Publication 5101 (Rev. 10-2024) Catalog Number 64024A Department of the Treasury Internal Revenue Service [Link]
INTRODUCTION

Taxpayers using services offered through the Volunteer Income Tax Assistance (VITA)
and Tax Counseling for the Elderly (TCE) programs should be confident they are
receiving quality service. This includes having an accurate tax return prepared.

Form 13614-C is a tool designed to help ensure taxpayers are given the opportunity to
provide all needed information before their tax return is prepared. When used properly,
this form effectively contributes to accurate tax return preparation.

SPEC requires all instructors, coordinators, client facilitators, return preparers, quality
reviewers and any volunteer assisting taxpayers in completing Form 13614-C,
Intake/Interview and Quality Review Sheet, and/or assigning tax returns to preparers
to pass the Intake/Interview and Quality Review test with a score of 80% or higher.

Only tax law certified volunteers can answer tax law questions during intake and
interview processes.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 2

INTRODUCTION (Cont.)

Preparing an accurate tax return begins with explaining the tax preparation process,
completing all required questions on Form 13614-C, listening to the taxpayer, asking
the right questions, and ends with a quality review to ensure accuracy.

Volunteers who answer tax law questions, instruct tax law classes, prepare, or
correct tax returns, and/or conduct quality reviews of completed tax returns, must
certify in tax law prior to conducting tax law related tasks.

Screeners and client facilitators who answer tax law questions must also certify in tax
law. Tax law certification is an annual requirement. Volunteers who do not help with
tax law related issues (for example, greeters, receptionists, equipment coordinators)
do not have to certify in tax law but must still complete the VSC certification test via
Link & Learn Taxes (LLT).

Intake/Interview and Quality Review training schedule is in Publication 5325, Fact

Sheet: Filing Season Training for SPEC Partners and Volunteers.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 3

THE PURPOSE OF THIS TRAINING

SPEC oversight reviews emphasize the positive correlation between the proper use of
the intake, interview and quality review processes and the preparation of an accurate
tax return.

Quality Site Requirement #2, states it is mandatory that Form 13614-C is completed for
each tax return prepared. The accuracy of VITA/TCE returns has increased for sites
using Form 13614-C during intake/interview and quality review. Volunteers who refuse
to follow the intake, interview and quality review processes are in violation of the
Volunteer Standards of Conduct.

All sites must use Form 13614-C and the form must be completed for each tax return
prepared at the site. However, there are still challenges with certified volunteer
preparers not using this tool during the intake/interview and quality review process.

This training is designed to instruct all volunteers to follow a thorough and

consistent intake/interview and quality review process.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 4

OBJECTIVES OF THIS TRAINING

At the end of this lesson, you will be able to describe:

• The purpose of following a consistent intake/interview and quality review

process.

• How to complete Form 13614-C, Intake/Interview and Quality

Review Sheet.

• The basic steps of a complete intake process.

• The basic steps of a complete interview process.

• The basic steps of a complete quality review process.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 5

QUALITY HIGHLIGHTS FROM 2024 FILING SEASON REVIEWS

Top errors found during 2024 FSV/RSR/QSS Reviews:

o Income left off returns: interest, pension, and Social Security income
o Taxable income not reported
o Name and address
o Filing status
o Incorrect wages
o Incomplete Intake/Interview and Quality Review processes
o Not verifying taxpayer identity during Quality Review process

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 6

INTAKE PROCESS: OVERVIEW

• Greet the taxpayer and determine the purpose for their visit.

• Explain the intake, interview and quality review processes.

• Ensure the taxpayer has all the documents required to prepare the tax
return.

• Provide taxpayer with Form 13614-C (if taxpayer doesn’t already have
one).

• Determine the certification level of the tax return.

• Assign the tax return to a volunteer preparer based on certification level.

(Greeters, screeners and client facilitators who assign tax returns must
pass the Intake/Interview and Quality Review certification test).

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 7

INTAKE PROCESS: GREET THE TAXPAYER

Establish an open line of communication by introducing yourself to the taxpayer.

“Hello”, “Good Morning“ / “Good Afternoon”, “Nice to meet you”, “I am here to

help you.”

Ask if the taxpayer is there to have their taxes done. If they just need to ask
questions, or have another item to discuss, refer them according to the site’s
policy.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 8

INTAKE PROCESS: EXPLANATION OF THE
INTAKE/INTERVIEW AND QUALITY REVIEW PROCESS

Explain the overall process which requires the taxpayer:

o To complete Form 13614-C

o To provide supporting documentation

o To be interviewed by the return preparer

o To answer additional questions as needed

o To participate in the quality review of their tax return

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 9

INTAKE PROCESS: VERIFYING IDENTITY

Identity theft is a nationwide problem. The interview must begin by requiring

photo identification (ID) to verify the identity of the taxpayer and spouse on the
tax return.

Exceptions for requiring a photo ID can only be made by the site coordinator
under rare circumstances for taxpayers known to the site.

For more information, refer to Publication 4299, Privacy, Confidentiality and

Civil Rights - A Public Trust.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 10

INTAKE PROCESS: REQUIRED DOCUMENTS

• Original photo ID for taxpayer (and spouse, if married filing jointly)

• Social Security card and/or individual taxpayer identification number (ITIN)

for all persons listed on tax return

• Proof of income, expenses and tax related events as detailed on the Form
13614-C, on pages 2 and 3

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 11

INTAKE PROCESS: FORM 13614-C

Form 13614-C is used by IRS-tax law certified volunteers to gather information

needed to prepare an accurate tax return.

SPEC redesigned the form to be more user-friendly and to increase

conversation with taxpayers. This revised form has additional space for taxpayer
and preparer comments.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 12

INTAKE PROCESS: FORM 13614-C (Cont.)

NEW:

• Option to include taxpayer’s preferred pronoun to the name field.

• Question asking if "In the U.S. on a visa". (Refer to Publication 4012, Tab L
for more information)

• New on pages 2 and 3 is a gray area to be completed by a certified volunteer

during the interview.

• Optional race and ethnicity section has been revised to comply with new
federal guidelines.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 13
INTAKE PROCESS: METHODS FOR COMPLETING FORM
13614-C

Methods for completing Form 13614-C:

• Taxpayer completes Form 13614-C at the site before meeting with a

certified volunteer.

• Taxpayer completes Form 13614-C prior to arriving at the site.

• Taxpayer completes Form 13614-C during interview with preparer, if

additional assistance is needed.

Form 13614-C is available in 23 languages and can be printed from [Link].

Form 13614-C is also available in Braille (upon customer request).

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 14

INTAKE PROCESS: DETERMINE THE REQUIRED CERTIFICATION
LEVEL

The site must have a process to ensure volunteers have the certification needed for the
returns they prepare and quality review.

Form 13614-C includes certification levels as shown:

• (B) Basic • (M) Military

• (A) Advanced • (A/M) Advanced or
Military
• (B/A) Basic or
Advanced

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 15

INTAKE PROCESS: DETERMINE SCOPE OF SERVICE

The site must have a process to ensure the return is within scope of the
VITA/TCE program. Refer to the Scope of Service Chart listed in Publication
4012, VITA/TCE Volunteer Resource Guide.

• While completing the intake and interview process, verify that the tax return is
within scope.

• If a volunteer has not been trained on an in-scope tax law topic, that topic is out-
of-scope for that volunteer.

• If out-of-scope, explain to taxpayer they must seek assistance from a

professional preparer.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 16

INTAKE PROCESS: ASSIGN TAX RETURN

Every site is required to have a process for assigning returns to volunteer

preparers.

• Assignment of volunteers is based on level of certification required to prepare

the tax return.

• In addition to the above, sites may have additional criteria for assigning tax
returns to volunteers.

A greeter, screener, or client facilitator can assign returns only if certified in

Intake/Interview and Quality Review
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 17
INTERVIEW PROCESS: OVERVIEW

Only IRS-tax law certified volunteers may interview the taxpayer.

• Confirm taxpayer photo identification and taxpayer identification

number (TIN)

• Review Form 13614-C

• Interview the taxpayer using open ended questions

• Make filing status and dependency determinations

• Review documentation (income, expenses, and tax related events)

Do not begin entering taxpayer information into the software until you have
completed a review of the Form 13614-C and a thorough interview with the
taxpayer.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 18

INTERVIEW PROCESS: CONFIRM PHOTO ID AND TIN

Verify the identity of the taxpayer (and spouse, if married filing jointly) using a
photo ID and confirm Social Security numbers (SSN) or individual taxpayer
identification numbers (ITIN).

Refer to Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public

Trust, for information about acceptable documents.

Confirm correct spelling of names for everyone listed on tax return.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 19

EXCEPTION FOR KNOWN TO THE SITE

Exception for validating identity for taxpayers known to the site: Only the
site coordinator has the discretion to grant an exception to the requirement to
provide a valid form of identification for taxpayers known to the site.

“Known to the site” refers only to taxpayers that frequently visit the same site
every year for tax return preparation and is known to the coordinator and the
volunteers. Only the site coordinator has the authority to approve these
exceptions. A suggestion is for the site coordinator to note the approval and
initial on Form 13614-C.

Example of NOT known to the site: Sally and her spouse go to the local
VITA/TCE site to have their taxes prepared. They forgot their identification and
Social Security cards. Neither the coordinator nor the volunteers know Sally or
her spouse. The known to site exception doesn't apply and the couple must
return home to bring back their identifications and Social Security cards.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 20

INTERVIEW PROCESS: REVIEW FORM 13614-C

Each year SPEC has seen inconsistencies with using Form 13614-C.

When reviewing Form 13614-C:

• Look at the information completed by the taxpayer

• Engage in a conversation with the taxpayer

• Complete gray shaded areas on pages 2 and 3

Tax preparer must indicate by placing "No", "N/A", a check mark, or other
comments next to each question not marked by taxpayer to show it has been
addressed with the taxpayer.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 21

INTERVIEW PROCESS: DUE DILIGENCE

As a volunteer, you are required to do your part to ensure the information on the
tax return is correct and complete. Generally, IRS tax law certified volunteers may
rely in good faith on information from a taxpayer without requiring documentation
as verification. However, they must:
• Clarify information that may appear to be inconsistent or incomplete.
• Determine if the information is unusual or questionable.
• Discuss concerns with your coordinator.
If you are not comfortable with the information provided by a taxpayer, you are not
obligated to prepare the tax return.

For example: A taxpayer stated they are self-employed and from their business they
earned $20,000 but had no proof of earnings. The taxpayer brought in expense receipts
totaling $25,000. You do not feel comfortable with preparing the return, so you seek
assistance from the coordinator due to the questionable information from the taxpayer.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 22
INTERVIEW PROCESS: QUESTIONS
Clarifying information while reviewing Form 13614-C during the interview is an
effective way to gather all needed information.

• Use probing questions when discussing Form 13614-C

• Ask open ended questions

• Confirm information provided by the taxpayer is complete and accurate

For example:
"You listed your grandchildren as dependents, how long did they live with

you?"

"I see you have a pension, what are your other sources of income?"

Update or correct the intake sheet with any changes identified during the
interview with the taxpayer.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 23
INTERVIEW PROCESS: ADDITIONAL QUESTIONS

Sometimes an entry on Form 13614-C raises additional questions. Be alert for

unusual circumstances.

Examples:
"I see you and your husband both worked, and you have a 3-year-old son. I don’t
see any expenses for childcare. Did you pay childcare expenses? How much
and do you have a statement?”

“I see you are over the age of 70, but you did not indicate that you
received Social Security benefits. Did you receive a Form SSA-1099?”

“I see you answered “No” to the question 'Can anyone claim you on their tax
return?’ But since you're a student living with your parents, I'm wondering if
they can claim you?”

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 24

INTERVIEW PROCESS: FORM 13614-C, Page 1 – Your
Personal Information
Verify the taxpayer’s personal information on page 1 is correct and complete.
Ensure the names match the Social Security cards or ITIN documents.

If the taxpayer indicates that they are not a U.S. citizen, use the flowchart,
Resident or Nonresident Alien Decision Tree, in Tab L of Publication 4012 to
verify you are certified to prepare their return.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 25
INTERVIEW PROCESS: FORM 13614-C Page 1 - YOUR
PERSONAL INFORMATION

Information on page 1 impacts many tax law determinations. It’s important to

make sure each question is marked correctly.
For example: When a taxpayer is a “Full-time student” it may impact multiple
tax law issues such as:
• Whether the taxpayer can be claimed as a dependent
• Child and Dependent Care Credit
• Retirement Savings Contributions Credit
• Education Credits

Use Publication 17, Your Federal Income Tax (For Individuals) to verify the
taxpayer meets the “Full-time student” requirement.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 26

INTERVIEW PROCESS: FORM 13614-C Page 1 - YOUR
PERSONAL INFORMATION

If a taxpayer (and spouse, if married filing jointly) is “Legally blind” or "Totally

and permanently disabled”, it may affect multiple tax law issues such as:

• Increase in standard deduction

• Whether the taxpayer can be claimed as a dependent

To verify the taxpayer meets these requirements see “Permanently and Totally
Disabled” or “Higher Standard Deduction for Blindness” as defined in Publication 17.

For more information on Totally Disabled see Publication 524, Credit for the Elderly or
the Disabled.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 27
INTERVIEW PROCESS: FORM 13614-C Page 1 - MARITAL
STATUS

Information in the Marital Status section will help you make determinations about:

• Filing Status
• Various credits and deductions

Make sure date or year is filled in under marital status information if

applicable.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 28

INTERVIEW PROCESS: FORM 13614-C PAGE 1 –
DEPENDENTS INFORMATION

Information in the Household section will help you make determinations about:
• Filing Status
• Dependents
• Various credits and deductions

Many taxpayers think they should only list family members as dependents. Be sure to
discuss this section with the taxpayer. See Publication 17 for more information.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 29

INTERVIEW PROCESS: FORM 13614-C, Page 2 - INCOME

Each income item includes the type of forms used to report the income. As you
discuss each of the questions, ensure that the answers agree with the
documents provided by the taxpayer.

Update Form 13614-C with any changes from the taxpayer’s original answers.
Cross out incorrectly answered questions and comment as to why item was
crossed out.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 30

INTERVIEW PROCESS: FORM 13614-C PAGE 2 -
SELF-EMPLOYMENT INCOME

Conduct an extensive interview to ensure taxpayers who are self- employed are
reporting all income including cash payments received for work performed.
Refer to Publication 4012, Tab D, for additional guidance.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 31

INTERVIEW PROCESS: FORM 13614-C – PAGE 2 - INCOME
Example 1

Ask probing questions, even if all the questions on Form 13614-C have
been answered.

Example 1: Taxpayer check box next to the question “Retirement account,

pension or annuity proceeds”. If they have given you a Form 1099-R from an
IRA distribution, ask “Is this your only distribution?”
You may find the taxpayer left a Form 1099-R or other income document at
home and will have to return with it before the return can be prepared.

Documentation:
• Add notes to Form 13614-C with what documents the taxpayer is bringing back.
• Make notes in TaxSlayer with what documents the taxpayer is bringing back.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 32

INTERVIEW PROCESS: FORM 13614-C – PAGE 2 - INCOME
Example 2

Make comments on Form 13614-C when taxpayers provide additional

information not captured on the intake sheet.

Example 2: Taxpayer checks box next to the question “Interest or dividends

(bank account, bonds, etc.)”. Taxpayer provides four interest documents and
states they have an additional $50 in interest for which they didn’t receive a
statement. Preparer tells quality reviewer about the $50 but doesn’t document
Form 13614-C.

Before starting the review, the quality reviewer will have the preparer
document the taxpayer verbal submission of income in “Additional
Notes/Comments” on Form 13614-C before starting quality review. See
Publication 5166 for more information.

Documentation:
• Add notes to Form 13614-C with corrected information.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 33
INTERVIEW PROCESS: FORM 13614-C PAGE 3 - EXPENSES

Questions in this section alert you to expenses paid by the taxpayer that may
affect their return.

Use your reference materials to determine eligibility for deductions and

credits. Take into consideration the most advantageous position for the
taxpayer.

Check box on Form 13614-C if the taxpayer is claiming the standard

deduction or itemized deduction.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 34
INTERVIEW PROCESS: FORM 13614-C PAGE 3 -
LIFE EVENTS
This section asks numerous questions that relate to the calculation of tax and
the processing of the return.

For example: If taxpayer checks box “Make estimated tax payments or

apply last year’s refund to 2024 taxes”, total amount must be notated on
Form 13614-C, “Additional Notes/Comments”.

See Publication 4012 for additional guidance.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 35
INTERVIEW PROCESS: FORM 13614-C PAGE 4 -
OPTIONAL ADDITIONAL INFORMATION

Page 4 of the intake sheet is optional for the taxpayer to complete. Volunteers
do not have to address any of these questions with taxpayer. Only input into
the tax software the questions answered by the taxpayer and leave all
unanswered questions blank in the software.

This is statistical data and is optional for taxpayers to complete. This section is
where the taxpayer provides demographics and additional information.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 36

INTERVIEW PROCESS: FORM 15080, CONSENT TO
DISCLOSE

Sites use this form to initiate Global Carry Forward of taxpayer data. With
taxpayer's consent their tax return information is made available to any VITA/TCE
site the following filing season. The taxpayer has the option to decline this
consent. Refer to your site’s procedures on how this form should be completed
by the taxpayer.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 37

PREPARING THE TAX RETURN

After you complete the intake and interview processes, prepare the tax return in the
tax preparation software based on your interview with the taxpayer, Form 13614-C
and their supporting documents.

Publication 4012 contains tax law information, and guidance on using tools
embedded in the IRS-provided software. Other references include Publication 17,
and Volunteer Tax Alerts.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 38

QUALITY REVIEW PROCESS: OVERVIEW

Every site must ensure that a complete quality review process is performed on
every return prepared. This is to confirm that tax law was applied correctly, and
the completed tax return is free of errors based on a completed Form 13614-C,
taxpayer interview, supporting documents, and tax return preparer notes. The
quality review takes place after the return is prepared, but before the taxpayer
signs the return.

Quality Reviewers must have in-depth knowledge of tax law, effective

communication skills and tact in explaining identified errors to taxpayers and
volunteers.

SPEC recommends using the TaxSlayer Quality Review print set to conduct a quality
review.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 39

QUALITY REVIEW PROCESS: QUALITY REVIEW METHODS

All returns must be quality reviewed by another volunteer (other than the
preparer) certified to the level required for the tax return.

The quality review method that a site uses depends on the size of the site, the number
of experienced volunteers available, and the certification level of the volunteers at the
site.

There are two acceptable methods for quality reviewing a tax return:

• Designated Reviewer - SPEC prefers the designated quality review method. In

this process an IRS-tax law certified volunteer is solely dedicated to reviewing
returns prepared by other IRS-tax law certified volunteer preparers.

• Peer-to-Peer - In this process any IRS-tax law certified volunteer preparer may
quality review returns of another preparer when the site is not able to use the
Designated Review method.

Self-Review where a volunteer quality reviews a return they prepared is not allowed.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 40
QUALITY REVIEW PROCESS: KEY COMPONENTS

The Quality Review process must include these critical actions:

• Taxpayer participation during the quality review to confirm they understand and
agree with the information on the tax return.

• Verification return was prepared using an accurately completed Form 13614-C .

• Correction of errors identified on the Form 13614-C

• Review of all supporting documentation and other information provided by the

taxpayer to confirm all items were entered correctly on the return.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 41

QUALITY REVIEW PROCESS: KEY COMPONENTS (Cont.)

• If needed, review tax law references to verify the accuracy of unfamiliar tax law
determinations:

o Publication 4012

o Publication 17, Your Federal Income Tax (For Individuals)

o Volunteer Tax Alerts

• Address all items listed in the Quality Review Checklist found in Publication
4012 when reviewing the return.

• Advise taxpayers of their responsibility for information on their return before the
return is signed. Emphasize that by signing the tax return they declare under
penalty of perjury that they have examined the return and its accompanying
forms and schedules for accuracy.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 42

QUALITY REVIEW PROCESS: FINAL STEPS

Quality review is complete when all errors have been corrected on the return.
If errors are found, the return is given back to the preparer. When corrected,
the return is reviewed again by quality reviewer to ensure that all errors were
addressed.
A suggested best practice for quality review is to compare the current year tax
return to the prior year's tax return, if available. This helps to ensure nothing is
overlooked or omitted that should have been included on the current year tax
return.
Lastly, the quality reviewer asks one last time if the taxpayer(s) has any
questions prior to printing the return.
TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 43
TAXSLAYER – TAXPAYER COPY PRINT SET

At a minimum, sites must provide the Taxpayer Copy print set to

taxpayers. The worksheets below are included in the Taxpayer Copy print
set and will only print if they are relevant to the tax return.

• Simplified Method Worksheet

• Social Security Benefits Worksheet
• Standard Deduction Worksheet for Dependents
• Qualified Dividends and Capital Gain Tax Worksheet
• EIC Worksheets
• State and Local Income Tax Refund Worksheet
• IRA Deduction Worksheet
• Student Loan Interest Deduction Worksheet

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 44

TAXPAYER SIGNATURE REQUIREMENT
Taxpayers must be advised verbally of their responsibility for the accuracy of the
information they provided to complete their tax return. This should be completed after the
Quality Review but prior to the taxpayer signing their tax return.

The requirement for having taxpayers sign their tax return is outlined in both
Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns and
Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust.

• Taxpayers filing a joint tax return must both be present at the site to validate proof of
their identity and then sign their tax return. The tax return must not be e-filed, nor a
copy provided to the taxpayer(s) until both signatures are secured on the tax return
or on Form 8879, IRS e-file Signature Authorization.

• Exception for signing the return for taxpayers known to the site: The site
coordinator can give permission to a taxpayer who is filing a joint tax return to take
Form 8879 to a missing spouse to secure their signature if both taxpayers are known
to the site. However, the tax return cannot be e-filed for the taxpayers until both
signatures are secured on Form 8879.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 45

REFERENCES

Form 13614-C, Intake/Interview and Quality Review Sheet

Form 14446, Virtual VITA/TCE Taxpayer Consent

Publication 17, Your Federal Income Tax (For Individuals)

Publication 524, Credit for the Elderly or the Disabled

Publication 4012, VITA/TCE Volunteer Resource Guide

Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

Publication 5166, VITA/TCE Volunteer Quality Site Requirements

Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 46

COURSE SUMMARY

In this course, you have learned:

• Intake, Interview and Quality review are three distinct processes

• SPEC has determined there is a direct correlation between the proper

use of Form 13614-C and the preparation of an accurate tax return

• Form 13614-C is required to be fully completed for every tax return

prepared at a VITA/TCE site before tax return preparation begins

• Volunteers certified in Intake/Interview and Quality Review may assist

taxpayers in completing Form 13614-C

• Only IRS-tax law certified volunteers may answer taxpayers' questions

related to tax law on Form 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 47

COURSE SUMMARY (Cont.)

In this course, you have learned:

• Quality Review must include the taxpayer

• Every tax return prepared at a VITA/TCE site must have a quality

review completed using the Quality Review Checklist in Publication
4012

• All taxpayers must be informed verbally of their responsibility for the

information listed on their tax return before signing their tax return

• Sites must not transmit tax returns before a quality review is

completed and the taxpayer has signed the Form 8879, IRS e-file
Signature Authorization

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC) 48