1025 Publ 5101 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5101.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Publication 5101 (Rev. 10-2025) Catalog Number 64024A Department of the Treasury Internal Revenue Service www.irs.gov

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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)

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)

To assist SPEC partners and employees understand the process of conducting

effective intake/interview and quality reviews.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Timely refund

  • Reduces rejects

  • Reduces preparer anxiety

  • Enhances taxpayers understanding of their tax return

  • Maintains positive public perception

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Instructors

  • Coordinators

  • Client facilitators

  • Return preparers

  • Quality reviewers

  • Volunteer assisting taxpayers in completing Form 13614-C, and/or assigning tax returns to preparers

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Annual requirement for:

• Volunteers who answer tax law questions

• Instruct tax law classes

• Prepare

• Correct tax returns

• Conduct quality reviews of completed tax returns

Screeners and client facilitators who answer tax law questions must also certify in tax law.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Clarify information that may appear to be inconsistent or incomplete

  • Determine if the information is

unusual or questionable

• Discuss concerns with your

coordinator

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Moved dependency question on page 1, closer to top of form

  • Updated marital status questions on page 1 to mirror Pub

4012

• Added “Other” question on page 3

• Added tax return question on page 3 to mirror volunteer side

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Taxpayer addresses

• Reporting dividend income

• Reporting retirement income

• Reporting other income specifically taxable scholarship income

• Filing status which impacted taxable income, tax, child tax credit and additional child tax credit

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Determine the certification level of the tax return

• Basic (B)

• Advanced (A)

• Basic or Advanced (B/A)

• Military (M)

• Advanced or Military (A/M)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• At the site upon arrival

  • Prior to arriving at the site

  • During interview with preparer

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

If a Greeter is not certified in Intake/Interview and Quality Review, can they assign tax returns to a volunteer preparer?

a) Yes

b) No

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Refer to Publication 4299 , Privacy, Confidentiality and Civil Rights - A Public Trust for more information

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

What are the options for verifying the taxpayer’s identity?

a) Previous years’ tax return

b) Photo ID

c) Social Security Card

d) All the above

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Known to the Site Larry goes to the local VITA/TCE site to have his taxes prepared and forgot his Social Security card. Larry has been a client at this site for several years and knows the site coordinator. The volunteer at the intake desk asks for Larry’s Social Security card. Larry doesn’t have it. The volunteer gets approval for Larry to be covered under Known to the Site from the site coordinator as the site coordinator knows Larry. The site coordinator notes and initials the exception in the Additional Comments section on Form 13614-C, Intake/Interview and Quality Review Sheet. .

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Who can authorize an exception to service a taxpayer who does not have their ID?

a) Volunteer preparer

b) Greeter

c) Site Coordinator

d) Partner

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Form 13614-C must be filled out completely to ensure all necessary information is gathered from the taxpayer

• Answer required questions in the “To be completed by a certified volunteer” gray shaded area

• Tax preparer must indicate by placing "No", "N/A", a check mark, or other markings 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)

When is the Form 13614-C considered complete?

a) When all questions applicable to the taxpayer(s) are answered and all unchecked questions are discussed with taxpayer and determined not applicable

b) When the grey shaded area in the dependency section is completed when applicable

c) Taxpayer(s) names match with Social Security card(s)

d) All the above

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

• Probing Questions

  • Engage in conversation with the taxpayer

  • Ask open ended questions

  • Notate comments when answers change

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 17 , Your Federal Income Tax (For Individuals), for “Full-time student” requirements.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 524 , Credit for the Elderly or the Disabled for more information on totally disabled determination.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Which of the following does not require a date to be entered on Page 1- Marital Status on Form 13614-C?

a) Married

b) Divorced

c) Legally Separated

d) All the above

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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?”

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 4012 for additional guidance.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 4012 for additional guidance.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

True or False: Taxpayers must sign the Global Carry Forward Consent Form?

a) True

b) False

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

If the taxpayer has income or expenses listed on the return that do not require a source document and none were provided, notate

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

Designated Review - IRS-tax law certified volunteer is solely dedicated to reviewing tax returns prepared by other IRS-tax law certified volunteer preparers

Peer-to-Peer Review - IRS-tax law certified volunteer preparer quality reviews tax returns of another preparer

Self-Review is NOT allowed

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

What are the accepted methods for quality reviewing a return at a VITA/TCE site?

a) Designated Reviewer

b) Peer-to-Peer Review

c) Self Review

d) A & B

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

At a minimum, sites must provide:

• 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)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

When must the taxpayer(s) be advised of their responsibility for the information listed on their tax return?

a) During return preparation

b) Before the Quality Review

c) After signing the tax return

d) Before signing the tax return

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

In this course you 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)

You also 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)

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)