Training

Question 1

Why is Form 13614-C helpful?

Answer 1

The form allows the taxpayer to give all of the information necessary to prepare the tax return.

Question 2

Does form 13614-C need to be used for every tax return?

Answer 2

Yes, it needs to be used for every single tax return that is prepared.

Question 3

How is form 13614-C prepared?

Answer 3

The form can be prepared by allowing the taxpayer to complete pages 1-3 of the form before meeting with a volunteer or the taxpayer can fill out the form with the volunteer as an interview is being conducted. Nevertheless, the form must be completed prior to preparation of the return.

Question 4

What form must taxpayers fill out in order to allow the site to prepare the return with the methods provided in the form?

Answer 4

Form 14446, Virtual VITA/TCE Taxpayer consent form. Both spouses must sign the form if filing jointly.

Question 5

Should ID be verified?

Answer 5

Yes Photo ID should be verified. The taxpayer and the spouse must both present photo ID.

Question 6

What is important about the certification level of a site or volunteer.

Answer 6

Certification levels are important from (Basic) to (Advanced) to (Military) because it ensures that the site or volunteer is qualified to prepare the return.

Question 7

Why is it important to conduct a thorough interview prior to inputting the taxpayer’s information into the system? (3 reasons)

Answer 7

1. The tax return may be above your certification level
2. The tax return is outside the scope of the VITA/TCE program.
3. The taxpayer does not have all needed information or documentation.

Question 8

Why are clarifying questions important?

Answer 8

Clarifying questions while reviewing Form 13614-C are important as they can help gather all information that is needed for the return.

Question 9

What is very important during the interview process?

Answer 9

That the taxpayer and tax preparer understand all the questions and the answers to the questions on Form 13614-C.

Question 10

What should the tax preparer be alert of while conducting the interview?

Answer 10

The tax preparer should be on alert for conflicting information on different parts of the Form 13614-C.

For example, “I see your are over the age of 65, yet you indicated that you do not receive social security benefits.”

Question 11

What is the first part of the interview process of form 13614-C?

Answer 11

The first part of the interview consists of completing part 1 of the form which looks at personal information. The tax preparer must ensure that all information is accurate and correct. The tax preparer must ensure that the names provided match the social security documents.

Note: if the taxpayer is not a U.S citizen ensure that you are able to do the return by following the flow chart provided in publication 4012.

Question 12

What does information in part 1 impact?

Answer 12

Information in part 1 impacts many tax law determinations. For example, a full-time student may be able to receive many credits depending on if the person can be claimed as a dependent or not.

Note: Use publication 17 Your Federal Income Tax to verify the taxpayer meets “the full-time student” requirement.

Question 13

How does a person being legally blind or totally and permanently disabled affect a tax return?

Answer 13

These factors can affect multiple tax law issues such as:

1. Personal Exemption
2. Pension Taxability
3. Whether the taxpayer can be claimed as a dependent

Note: Verify the taxpayer’s requirements in publication 17 for these classifications.

Question 14

What does part 2 of the form 13614-C pertain to?

Answer 14

Part 2 pertains to the marital status and household information. Information in this section will help you make determinations about:

1. Filing Status
2. Dependents
3. Various credits and deductions

Note: Many taxpayers believe they should only list dependents, make sure to go over the section with the taxpayer.

Question 15

What is critical about page 2 of form 13614-C?

Answer 15

The most critical part about page 2 of form 13614-C is that all unanswered or questions answered with “unsure” are discussed with the taxpayer in order to figure out a “yes” or “no” response to each question.

Question 16

What is important about part 3, income?

Answer 16

Part 3 is about income. Taxpayers should answer each question with yes, no, or unsure. Each type of income has the forms that are used to report the income in parenthesis next to the question. As each question is discussed, verify that all information agrees with the documents provided by the taxpayer. You should change the original answer as information is discussed.

Question 17

What is especially important about interviewing an individual who is self-employed?

Answer 17

It is important that self-employed individuals are reporting all types of income earned. This requires an extensive interview in order to determine that the self-employed individual is reporting all income including cash payments received for work performed.

Note: You should always verify that the taxpayer has provided all required source documents and information.

Question 18

What is another important step while interviewing a taxpayer even if they answer all of the income questions?

Answer 18

It is important to still ask clarifying questions regarding the answers. For example, a taxpayer may have brought the correct form regarding the question, but they may have forgotten another form that still falls under that question.

Question 19

What is important about part 4 of form 13614-C?

Answer 19

The most important thing about part 4 is that it cover the taxpayer’s expenses. These expenses can qualify the taxpayer for a tax credit or deduction. It is the tax preparer’s job to use reference materials to determine eligibility and take into consideration the most advantageous position for the taxpayer.

Question 20

How does part 5 of form 13614-C play a role in the tax preparation?

Answer 20

Part 5 relates as it covers life events. This section asks numerous questions that relate to the calculation of the tax and the processing of the return.

Note: Publication 17 and 4012 contain additional information that needs to be collected to determine a correct return.

Question 21

What additional information may be needed in order to complete the additional information section?

Answer 21

Information such as how the taxpayer will want to receive their refund as well as other information that may be needed to complete the tax return.

Question 22

How should the demographic section be recorded?

Answer 22

The demographic section should be recorded by asking the coordinator how to do it.

Question 23

What is Form 15080?

Answer 23

Form 15080 is used to obtain the taxpayer’s consent to use their tax return information available to any VITA/TCE site for next filing season. The taxpayer has the option to decline the consent. The coordinator will instruct you on how the taxpayer will complete this form.

Question 24

Can you typically rely on good faith from a taxpayer?

Answer 24

Yes, you can primarily rely on good faith. It is the tax preparer’s job to ask clarifying questions about information that seems incomplete or inconsistent.

For example: You do not need to see proof of taxpayer’s contribution to a charity if you feel comfortable that this information is not unusual or questionable.

Question 25

What do you do after completing the intake and interview?

Answer 25

After completing the intake and interview process, prepare the return in the tax preparation software.

Consult references and tools to determine filing status, dependents, income adjustments, deductions, credits, or payments.

Once the return is complete, a quality reviewer will use the quality review checklist located in publication 4012 to complete the quality review.

Question 26

What is the purpose of the quality review?

Answer 26

The purpose of the quality review is to ensure that the information is accurate on the tax return that has been provided on the intake/interview sheet.

Question 27

Does every return that is prepared need to be quality reviewed?

Answer 27

yes, every return prepared at the site must be quality reviewed. It helps provide another pair of eyes on the return so small errors can be corrected before they cause big problems.

Question 28

When does the quality review occur?

Answer 28

After the tax return is prepared but before the taxpayer signs the return.

Question 29

What are the 4 critical actions that a quality review process must include?

Answer 29

1. Engaging the taxpayer in the review process
2. Using the quality review checklist in Publication 4012 during every review.
3. Comparing all information provided by the taxpayer on Form 13614-C and supporting documents against the completed tax returns.
4. If necessary, using reference materials to verify that the tax law determinations are correct.

Question 30

Where is the quality review checklist located

Answer 30

Publication 4012 .