1026 Form 6729-C (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f6729c.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Instructions: Use this form to assess the accuracy of the return by comparing Form 13614-C, Intake/Interview and Quality Review Sheet, the tax return, and all supporting documentation. Consider all answer options prior to making a selection. A detailed comment must be entered for all underlined answer options. Enter the return review conducted during the the Field Site Visit (FSV) in SPECforce (formerly SPECTRM) as Return A. Use Document 13341, Field, Remote and Return Review Resource Guide, for guidance in completing this form. The measurement question for determining if a return is accurate is Question 31.

Ensure Form 13614-C is complete before beginning your review.

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Income (continued)		Comments
12	Are interest and dividend income (Form 1040, lines 2b, 3a and 3b) correct? No - Dividend income is incorrect No - Interest income is incorrect Yes - Interest and/or dividend income correct No - Other N/A - No interest or dividend income and none claimed
13	Are IRA, pension and annuity income (Form 1040, lines 4b and 5b) correct? Yes No N/A - No IRA, pension, or annuity income and none claimed
14	Is income from Social Security benefits (Form 1040, line 6b) correct? Yes No N/A - No Social Security income and none claimed
15	Are capital gains or losses (Form 1040, line 7a) correct? Yes No N/A - No capital gains or losses and none claimed
16	Is business income (Schedule 1, line 3) correct? Yes - Net business income correct No - Error in reported income No - Error in reported expenses No - Sch C required but none prepared No - Other N/A - Sch C not required and none prepared
17	Is all additional income (Schedule 1, line 10) correct? Yes - Additional income correct No - Error in taxable refunds, credits or offsets No - Error in alimony received No - Error in rental, royalties, etc. No - Error in HSA distribution No - Error in unemployment compensation No - Other N/A - No additional income and none claimed No - Error in Other income
Adjustments	Adjustments	Comments
18	Are adjustments to income (Schedule 1, line 26) correct? Yes - Adjustments to income correct No - Error in educator expense No - Error in HSA deduction No - Error in SE tax No - Error in penalty on early withdrawal No - Error in alimony paid No - Error in IRA deduction No - Error in student loan interest deduction No - Other N/A - No adjustments and none claimed
Tax and Credits	Tax and Credits	Comments
19	Are the standard deduction and charitable contributions (Form 1040, lines 12e and 12f) correct? Yes - Standard deduction correct No - Error in age/blindness No - Error in filing status No - Error identifying taxpayer (and spouse, if married filing jointly) as a dependent No - Should have itemized and did not No - Error on Charitable contributions if taking the standard deduction No - Other N/A - Itemized and no standard deduction claimed
20	Are itemized deductions (Schedule A) correct? Yes - Itemized deductions correct No - Error in medical and dental expenses No - Error in taxes paid No - Error in interest paid No - Error in gifts to charity No - Other N/A - Used standard deduction
21	Are all additional deductions (Schedule 1-A, line 44) correct? Yes No N/A - Not entitled to deductions and none taken
22	Is the Qualified business income deduction (Form 1040, line 13b) correct? Yes No N/A - Not entitled to additional deductions and none taken
23	Is the tax (Form 1040, line 18) correct? Yes - Tax is correct No - Error in taxable income No - Error in alternative minimum tax or excess advanced premium tax credit repayment (Schedule 2) No - Other N/A - No taxable income

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Tax and Credits (continued)		Comments
24	Is the Child Tax Credit (CTC) and Credit for Other Dependents (Form 1040, line 19) correct? Yes - CTC and/or Credit for Other Dependents correct No - Claiming ineligible child for CTC No - Failed to claim eligible child for CTC No - Claimed ineligible person for Credit for Other Dependents No - Failed to claim eligible person for Credit for Other Dependents No - Other N/A - Not eligible to claim credits and none claimed
25	Are nonrefundable credits (Schedule 3, line 8) correct? Yes - Nonrefundable credits correct Yes - Entitled to claim one or more nonrefundable credits, but no tax liability No - Error in Foreign Tax Credit No - Error in Credit for Child and Dependent care expenses No - Error in Education Credits No - Error in Retirement Savings Contributions credit No - Other N/A - Not entitled to nonrefundable credits and none claimed
26	Are all other taxes (Schedule 2, line 21) correct? Yes - Other taxes correct No - Error in Self-employment Tax No - Error in Social Security and Medicare tax No - Error in additional tax on IRA or other tax-favored accounts No - Error in repayment of First-time Homebuyer Credit No - Other N/A - No other taxes and none claimed
Payments	Payments	Comments
27	Is federal income tax withheld (Form 1040, line 25d) correct? Yes No N/A - No withholding to report
28	Are refundable credits on Form 1040 correct? Yes - Refundable credits correct No - Error in EIC No - Error in Additional Child Tax Credit No - Error in American Opportunity Credit No - Other N/A - No refundable EIC, ACTC, or AOC and none claimed
29	Are other payments (Form 1040, line 26 and Schedule 3, line 15) correct? Yes - Other payments are correct No - Error in estimated tax payment or prior year amount No - Error in net Premium Tax Credit No - Error in amount paid with request for extension to file No - Error in excess Social Security and Tier 1 RRTA tax withheld No - Other N/A - No other payments/credits and none claimed
30	Are the bank routing number, account number and account type (Form 1040, lines 35b, 35c and 35d) correct? (Direct deposit or bank draft) Yes - Information correct No - Information incorrect No - Other N/A - Not requested
Accuracy	Accuracy	Comments
31	Based on the information provided, was an accurate return prepared? Yes Yes - Error(s) found but within tolerance level No

Remarks

Catalog Number 43859X www.irs.gov Form 6729-C (Rev. 10-2026)