1026 Publ 5140 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5140.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Publication 5140 VITA/TCE Site and Return Reviews for SPEC Partners¶

Use with Form 6729-D, VITA/TCE Site Review Sheet, and Form 6729-C, VITA/TCE Return…¶

Stakeholder Partnerships, Education and Communication (SPEC)

Publication 5140 (Rev. 10-2026) Catalog Number 66294U Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

Table of Contents¶

Purpose…¶

Purpose �� 1 Using This Job Aid �� 1 Reference Materials �� 1 Part I: Job Aid for the Partner Site Review – Form 6729-D, VITA/TCE Site Review Sheet �� 2

Quality Site Requirement #1: Certification �� 3

Quality Site Requirement #2: Intake/Interview and Quality Review Process �� 5

Quality Site Requirement #3: Confirming Photo Identification and Taxpayer Identification Numbers (TIN) �� 8

Quality Site Requirement #4: Reference Materials �� 9

Quality Site Requirement #5: Volunteer Agreement �� 10

Quality Site Requirement #6: Timely Filing of Tax Returns �� 13

Quality Site Requirement #7: Civil Rights �� 14

Quality Site Requirement #8: Correct Site Identification Number (SIDN) �� 14

Quality Site Requirement #9: Correct Electronic Filing Identification Number (EFIN) �� 15

Quality Site Requirement #10: Security, Privacy, and Confidentiality �� 15

Site Operations �� 18

Adherence to Quality Site Requirements �� 18

Remarks Section �� 18

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Part II: Job Aid for the Return Review – Form 6729-C, VITA/TCE Return Review Sheet…¶

Quality �� 21

Entity �� 23

Filing Status �� 24

Dependents �� 25

Income �� 26

Tax and Credits �� 32

Payments �� 37

Accuracy �� 38

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Links for Publications, Forms, and Additional Resource Materials…¶

Purpose¶

This job aid is designed to help SPEC partners when conducting site reviews and return reviews at sites you sponsor. As a sponsoring partner, you are strongly encouraged to conduct site and return reviews at your volunteer sites to help ensure consistency in site operations and confirm accurate return preparation. Your presence and encouragement can have a positive effect on the adherence to all Quality Site Requirements (QSR) at your sites.

Form 6729-D, VITA/TCE Site Review Sheet, Form 6729-C, VITA/TCE Return Review Sheet, and this job aid, Publication 5140, VITA/TCE Site and Return Reviews Job Aid for SPEC Partners, are available for use in conducting these reviews. These partner tools are optional. Form 6729-C and Form 6729-D are the forms used by relationship managers when conducting reviews at your sites to verify adherence to the QSR, Volunteer Standards of Conduct (VSC) and return accuracy. You may use forms you develop for this purpose.

SPEC recommends you create a schedule to visit your sponsored sites, plan your method to conduct reviews, and set up a policy for follow-up reviews. You will decide who will conduct the reviews and how you, or your designated reviewer will perform the reviews. Ensure the tax law certification of the selected reviewers is to the highest level of certification needed for returns prepared at the sites they will be reviewing.

Your SPEC relationship manager is available to supply guidance on conducting site reviews, return reviews, and to help you develop a review plan.

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Using This Job Aid¶

This document clarifies how to correctly answer the questions on the review forms. Part I of this job aid addresses the site review and completing the Form 6729-D. Part II guides you through the return review and completing Form 6729-C.

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Reference Materials¶

Links to relevant publications, forms, schedules, and additional resource information are available at the end of this document.

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Part I: Job Aid for the Partner Site Review – Form 6729-D, VITA/TCE Site Review Sheet¶

Form 6729-D, VITA/TCE Site Review Sheet, is used to:

Measure site adherence to all Quality Site Requirements (QSR) and Volunteer Standards of Conduct (VSC)
Monitor site operations, and
Identify trends

Refer to Publication 5166, VITA/TCE Volunteer Quality Site Requirements, Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators and Publication 4961, VITA/TCE Volunteer Standards of Conduct – Ethics Training, for details about the QSR and VSC.

Use the open-ended questions shown in parentheses on Form 6729-D and ask the coordinator to explain the site’s processes and procedures. Ask probing questions, as needed, to obtain enough detail to ensure the coordinator is adhering to all critical components for each QSR. Confirm the information provided by the coordinator with what you observe at the site.

When the site is not adhering to one or more QSR, explain to the coordinator the importance and purpose of the QSR. Decide what corrective actions are needed and assist the site with these actions, as appropriate. See Publication 5166 for information on corrective actions.

Each question on the Form 6729-D has a comments field for notes and corrective actions taken. You may want to do a follow-up visit to ensure the coordinator and volunteers were able to implement the corrective actions.

Questions used to decide how to answer the measurement question are in parentheses on the Form 6729-D. Questions shown in bold font on Form 6729-D are used to measure adherence to all QSR. Rate the site’s adherence to all QSR based on the percentage of QSR the site met. If the site met all ten QSR, rate the site at 100%; if the site met nine QSR, rate the site at 90%, etc.

SPEC recommends you review the references listed on the Links for Publications, Forms and Additional Resource Materials section at the end of this document before going out on your reviews.

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Quality Site Requirement 1: Certification¶

Question 5: Did the site meet the components for QSR #1?	Answer Options
This is the measurement question for QSR #1. Answer “Yes” if you: • Verified all volunteers were certified in VSC (Question 1),and • Verified all required volunteers completed Intake/Interview and Quality Review training and certification (Question 2),and • Verified all volunteers who address tax issues are certified in tax law (Question 3),and • Verified coordinator and alternate coordinators certified by passing the Site Coordinator Test (Question 4).	Yes X No

Question 5: Did the site meet the components for QSR #1?

Answer Options

This is the measurement question for QSR #1.
Answer “Yes” if you:
• Verified all volunteers were certified in VSC (Question 1),and
• Verified all required volunteers completed Intake/Interview and Quality Review training
and certification (Question 2),and
• Verified all volunteers who address tax issues are certified in tax law (Question 3),and
• Verified coordinator and alternate coordinators certified by passing the Site Coordinator
Test (Question 4).

Yes

X No

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Quality Site Requirement 2: Intake/Interview and Quality Review Process¶

Question 9: Did the site meet the components for QSR #2?	Answer Options
This is the measurement question for QSR #2. Answer “Yes” if you confirmed: • The site followed all the necessary steps for correct intake, interview and quality review processes (Question 7),and • The site has a process to ensure returns are within scope and assigned to volunteers who have the appropriate certification level (Question 8),and • The site advises taxpayers of their responsibility for the accuracy of the information shown on their return (Question 7),and • All reviewed tax returns are correct. Answer “No” if you confirmed site prepared incorrect return. Answer “No” if the site is not using correct intake, interview and quality review processes: • Not using Form 13614-C. • Not interviewing the taxpayer. • Not using Form 14446 at Virtual VITA/TCE sites. • Not quality reviewing all tax returns. • Using an unapproved Quality Review Process. • Preparing incorrect returns at the site. • Not advising taxpayers of their responsibility regarding the accuracy of the information shown on their return. References: • Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust. • Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook. • Scope of Service Chart in Publication 4012. • Publication 5166, VITA/TCE Volunteer Quality Site Requirements.	Yes X No

Question 9: Did the site meet the components for QSR #2?

Answer Options

This is the measurement question for QSR #2.
Answer “Yes” if you confirmed:
• The site followed all the necessary steps for correct intake, interview and quality review
processes (Question 7),and
• The site has a process to ensure returns are within scope and assigned to volunteers
who have the appropriate certification level (Question 8),and
• The site advises taxpayers of their responsibility for the accuracy of the information
shown on their return (Question 7),and
• All reviewed tax returns are correct.
Answer “No” if you confirmed site prepared incorrect return.
Answer “No” if the site is not using correct intake, interview and quality review processes:
• Not using Form 13614-C.
• Not interviewing the taxpayer.
• Not using Form 14446 at Virtual VITA/TCE sites.
• Not quality reviewing all tax returns.
• Using an unapproved Quality Review Process.
• Preparing incorrect returns at the site.
• Not advising taxpayers of their responsibility regarding the accuracy of the information
shown on their return.
References:
• Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust.
• Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook.
• Scope of Service Chart in Publication 4012.
• Publication 5166, VITA/TCE Volunteer Quality Site Requirements.

Yes

X No

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Quality Site Requirement 3: Confirming Photo Identification and Taxpayer Identification…¶

Quality Site Requirement 4: Reference Materials¶

Question 12: Are all required reference materials available at the site (electronic or paper)? (Tell me what reference materials you have at the site.)	Answer Options
This is the measurement question for QSR #4. Confirm the site has at least one copy of Publications 17, 4012 and 4299 along with the Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) or CyberTax Alerts issued by Tax-Aide. Ask the coordinator to explain how they access publications electronically for those not in print version. These publications are also available on IRS.gov or in the TaxSlayer Navigation bar under VITA/TCE Publications and User Guides when signed into the TaxSlayer software. Do not mark "No" for "No-Volunteer Tax Alerts/Quality Site Requirement Alerts not available" if the review is conducted before any alerts are issued.	Yes X No – Publication 4012 not available X No – Publication 17 not available X No – Publication 4299 not available X No – Volunteer Tax Alerts/Quality Site Requirements Alerts/ CyberTax Alerts not available X No – Other (use if more than one “No” applies)

Question 12: Are all required reference materials available at the site (electronic or
paper)? (Tell me what reference materials you have at the site.)

Answer Options

This is the measurement question for QSR #4.
Confirm the site has at least one copy of Publications 17, 4012 and 4299 along with
the Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) or CyberTax
Alerts issued by Tax-Aide. Ask the coordinator to explain how they access publications
electronically for those not in print version.
These publications are also available on IRS.gov or in the TaxSlayer
Navigation bar under VITA/TCE Publications and User Guides when signed
into the TaxSlayer software.
Do not mark "No" for "No-Volunteer Tax Alerts/Quality Site Requirement Alerts
not available" if the review is conducted before any alerts are issued.

Yes

X No – Publication
4012 not available

X No – Publication 17
not available

X No – Publication
4299 not available

X No – Volunteer Tax
Alerts/Quality Site
Requirements Alerts/
CyberTax Alerts not
available

X No – Other (use if
more than one “No”
applies)

Question 13: Is there a process which ensures all volunteer alerts are timely reviewed by all volunteers? (What is your process for sharing volunteer alerts with your volunteers?)	Answer Options
• Coordinators are required to have a process to ensure all Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) (Tax-Aide CyberTax Messages for Tax-Aide sites), have been distributed and discussed with all volunteers within seven (7) business days of issuance. • Ask the coordinator to explain how they access reference materials and their process for sharing QSRAs and VTAs with volunteers. • QSRAs/VTAs are available on the Site Coordinator Corner on IRS.gov. • Tax-Aide CyberTax Messages are available on the Tax-Aide website at AARP.org. Answer “Yes” if the review is conducted prior to any alerts being issued.	Yes No

Question 13: Is there a process which ensures all volunteer alerts are timely
reviewed by all volunteers? (What is your process for sharing volunteer alerts with
your volunteers?)

Answer Options

• Coordinators are required to have a process to ensure all Volunteer Tax Alerts (VTA)
and Quality Site Requirement Alerts (QSRA) (Tax-Aide CyberTax Messages for Tax-Aide
sites), have been distributed and discussed with all volunteers within seven (7) business
days of issuance.
• Ask the coordinator to explain how they access reference materials and their process
for sharing QSRAs and VTAs with volunteers.
• QSRAs/VTAs are available on the Site Coordinator Corner on IRS.gov.
• Tax-Aide CyberTax Messages are available on the Tax-Aide website at AARP.org.
Answer “Yes” if the review is conducted prior to any alerts being issued.

Yes
No

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Quality Site Requirement 5: Volunteer Agreement¶

Question 16: Did the site meet the components for QSR #5?	Answer Options
This is the measurement question for QSR #5. Review your answers to questions 14 and 15 to answer this measurement question. Answer “Yes” if: • You verified all Forms 13615 were signed/dated by the volunteer and partner; and • You did not identify any violations to the Volunteer Standards of Conduct. Answer “No” if: • You could not verify all Forms 13615 were signed/dated by the volunteer and partner, or • You identified a violation to the Volunteer Standards of Conduct.	Yes X No

Question 16: Did the site meet the components for QSR #5?

Answer Options

This is the measurement question for QSR #5.
Review your answers to questions 14 and 15 to answer this measurement question.
Answer “Yes” if:
• You verified all Forms 13615 were signed/dated by the volunteer and partner; and
• You did not identify any violations to the Volunteer Standards of Conduct.
Answer “No” if:
• You could not verify all Forms 13615 were signed/dated by the volunteer and partner,
or
• You identified a violation to the Volunteer Standards of Conduct.

Yes

X No

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Quality Site Requirement 6: Timely Filing of Tax Returns¶

Quality Site Requirement 7: Civil Rights¶

Quality Site Requirement 8: Correct Site Identification Number (SIDN)¶

Quality Site Requirement 9: Correct Electronic Filing Identification Number (EFIN)¶

Question 21: Is the site using the correct electronic filing identification number (EFIN)? (What electronic filing identification number (EFIN) are you using?)	Answer Options
This is the measurement question for QSR #9. • Confirm the site is using the correct EFIN by asking the site coordinator to provide the EFIN being used at the site. You can also see the EFIN on the Form 8879, IRS e-file Signature Authorization. • If you identify the site has been using an incorrect EFIN, it must be corrected. You or the coordinator should contact TaxSlayer for instructions on resetting the EFIN on tax returns which have not been submitted for e-file. • For information on the correct EFIN to be used at Virtual VITA/TCE sites, see Publication 5324, Quality Site Requirements for Alternative Filing models for SPEC Partners and Employees.	Yes X No

Question 21: Is the site using the correct electronic filing identification number
(EFIN)? (What electronic filing identification number (EFIN) are you using?)

Answer Options

This is the measurement question for QSR #9.
• Confirm the site is using the correct EFIN by asking the site coordinator to provide the
EFIN being used at the site. You can also see the EFIN on the Form 8879, IRS e-file
Signature Authorization.
• If you identify the site has been using an incorrect EFIN, it must be corrected. You or
the coordinator should contact TaxSlayer for instructions on resetting the EFIN on tax
returns which have not been submitted for e-file.
• For information on the correct EFIN to be used at Virtual VITA/TCE sites, see
Publication 5324, Quality Site Requirements for Alternative Filing models for SPEC
Partners and Employees.

Yes

X No

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Quality Site Requirement 10: Security, Privacy, and Confidentiality¶

Question 22: Are the site’s computers and internet connection encrypted and password protected? (Tell me about measures taken to password protect computers and internet connections.)	Answer Options
Have the coordinator explain the site’s policy for computer and internet passwords. Use the answer options: • Answer “No – Computers without passwords” if equipment is not properly secured with passwords. • Answer “No Internet not secure” if the internet connection (hard-wired or wireless) is not encrypted and password protected. • Answer “No – Other” if more than one answer applies and use the "Comments" to provide an explanation. If you answer “No” to this question, you MUST answer “No” to question 26. Refer to Publication 4299 for details on taxpayer information storage and disposal requirements.	Yes X No – Computers without passwords X No – Internet not secure X No – Other

Question 22: Are the site’s computers and internet connection encrypted
and password protected? (Tell me about measures taken to password protect
computers and internet connections.)

Answer Options

Have the coordinator explain the site’s policy for computer and internet passwords.
Use the answer options:
• Answer “No – Computers without passwords” if equipment is not properly secured with
passwords.
• Answer “No Internet not secure” if the internet connection (hard-wired or wireless) is
not encrypted and password protected.
• Answer “No – Other” if more than one answer applies and use the "Comments" to
provide an explanation.
If you answer “No” to this question, you MUST answer “No” to question 26.
Refer to Publication 4299 for details on taxpayer information storage and disposal
requirements.

Yes

X No – Computers
without passwords

X No – Internet not
secure

X No – Other

Question 23: Are adequate security measures taken to protect computers, printers and all other equipment during and after site operating hours? (Tell me about measures taken to protect computers and all equipment used by the site.)	Answer Options
Ask the coordinator to explain the steps taken to protect computers, printers, and all equipment. Use the answer options: • Answer “Yes” if security measures are adequate and meet the guidelines provided in Publication 4299, Privacy Confidentiality, and Civil Rights – A Public Trust. • Select “No” answer to indicate additional security measures needed. If you answer “No” to this question, you MUST answer “No” to question 26.	Yes X No

Question 23: Are adequate security measures taken to protect computers, printers
and all other equipment during and after site operating hours? (Tell me about
measures taken to protect computers and all equipment used by the site.)

Answer Options

Ask the coordinator to explain the steps taken to protect computers, printers, and all
equipment.
Use the answer options:
• Answer “Yes” if security measures are adequate and meet the guidelines provided in
Publication 4299, Privacy Confidentiality, and Civil Rights – A Public Trust.
• Select “No” answer to indicate additional security measures needed.
If you answer “No” to this question, you MUST answer “No” to question 26.

Yes

X No

Question 25: If Section 7216 is applicable, are consent notices obtained and properly secured? (Do you or your partner collect taxpayer information which is used for anything other than preparing tax returns? If yes, talk about how consents and denials of use and disclosure notices are handled.)	Answer Options
• Ask the coordinator if the site uses any tax return information for any reason other than preparing tax returns. If so, ask the coordinator to explain their process for securing Section 7216 consents. • See Publication 4299, Publication 5683, and the TaxSlayer User Manual for a definition and explanation of a Relational EFIN, Use and Disclose Consents, and Global Carry Forward Consents.Answer N/A, if taxpayer information is not used for purposes other than return preparation or consent notices are not required based on an exception. If you answer “No” to this question, you MUST answer “No” to question 26.	Yes – Consent notices are properly secured N/A – Consent notices are not required X No – Consent notices are not properly secured

Question 25: If Section 7216 is applicable, are consent notices obtained and properly
secured? (Do you or your partner collect taxpayer information which is used for
anything other than preparing tax returns? If yes, talk about how consents and
denials of use and disclosure notices are handled.)

Answer Options

• Ask the coordinator if the site uses any tax return information for any reason other than
preparing tax returns. If so, ask the coordinator to explain their process for securing
Section 7216 consents.
• See Publication 4299, Publication 5683, and the TaxSlayer User Manual for a definition
and explanation of a Relational EFIN, Use and Disclose Consents, and Global Carry
Forward Consents.Answer N/A, if taxpayer information is not used for purposes
other than return preparation or consent notices are not required based on an
exception.
If you answer “No” to this question, you MUST answer “No” to question 26.

Yes – Consent
notices are properly
secured
N/A – Consent
notices are not
required

X No – Consent
notices are not
properly secured

Question 26: Did the site meet the components for QSR #10?	Answer Options
This is the measurement question for QSR #10. Answer “Yes” if the site is ensuring all the following: • Secures all computers and internet connections with encryption and passwords (Question 22) • Takes adequate security measures to protect equipment (Question 23) • Properly protects PII (Question 24) • Properly secures Section 7216 consent notices, if applicable (Question 25). If you answered “No” to any of these questions, you MUST answer “No” to question 26.	Yes X No

Question 26: Did the site meet the components for QSR #10?

Answer Options

This is the measurement question for QSR #10.
Answer “Yes” if the site is ensuring all the following:
• Secures all computers and internet connections with encryption and passwords
(Question 22)
• Takes adequate security measures to protect equipment (Question 23)
• Properly protects PII (Question 24)
• Properly secures Section 7216 consent notices, if applicable (Question 25).
If you answered “No” to any of these questions, you MUST answer “No” to
question 26.

Yes

X No

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Site Operations¶

Adherence to Quality Site Requirements¶

Remarks Section¶

Include any general comments and/or required comments if there was insufficient space in an individual question's Comment field. This is the end of the Site Review section of the Job Aid. The next section covers the Return Review.

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Part II: Job Aid for the Return Review – Form 6729-C, VITA/TCE Return Review Sheet¶

Including return reviews during your site visit ensures you get a complete view of the return preparation process. You can:

Verify the accuracy of the tax returns and whether resource materials are used to correctly make tax law determinations.
Ensure the correct Intake/Interview and Quality Review process is used at the site by verifying the Form 13614-C, Intake/Interview and Quality Review Sheet, is completed for every tax return.
Confirm volunteers are comparing the Forms 13614-C and all tax return documents for each tax return prepared.
Determine if the assignment process at the site ensures the preparers and quality reviewers are certified to the appropriate level for the tax return and whether out-of-scope returns are being prepared.
Confirm the site identification number (SIDN) and electronic filing identification number (EFIN) are correct.
Identify areas of tax law where there is an opportunity to enhance the volunteers’ skills by improving the tax law training.
And much more!

When reviewing a tax return, you are:

Evaluating the accuracy of the return, and
Looking for ways to improve the quality of the volunteer tax return preparation process at the site.

Publication 5838 VITA/TCE Intake Interview and Quality Review Handbook is designed to help SPEC partners and employees understand the process of conducting effective intake/interview and quality reviews. It demonstrates a best practice for conducting a complete and effective quality review.

To start your return review, you randomly select a tax return that has completed the quality review process but before the taxpayer signs the return. Ask the taxpayer’s permission to quality review the return; explain the purpose of the review is to ensure the site is following required processes and to measure the accuracy of the returns prepared at the site. The number of return reviews you conduct is at your own discretion. SPEC recommends one to three return reviews per site visit.

Prior to beginning the return review, ensure all questions on the Form 13614-C that apply to the taxpayer have been answered. Preparer must complete the gray shaded areas of the form titled “To be completed by certified volunteer” during interview with taxpayer. If a question does not apply to the taxpayer, preparer should write “No”, “N/A”, a check mark, or other comments next to the question. This will indicate that the question does not apply but has been discussed with the taxpayer. Verify the information was correctly used to make accurate tax law determinations. Compare Form 13614-C and the tax return documents used to prepare the return with the completed tax return.

If your sites are using the TaxSlayer software, SPEC recommends you use the Quality Review print set for your return review. This print set is comprehensive including all schedules and worksheets. If the site is not using TaxSlayer software request the most comprehensive print set available within the tax preparation software. If you have access to the site software you can review a PDF of the tax return, otherwise you will use the paper return and accompanying schedules, forms, and worksheets. If the return is accurate, the paper return you review can be used as the Taxpayer Print Set copy.

Review the return line-by-line and answer the questions on Form 6729-C that correspond with the Form 1040, U.S. Individual Income Tax Return. Beginning with the Entity Section, questions are listed in the same order as the Form 1040 and schedules. As you complete the Form 6729-C:

Choose the most appropriate answer.
Enter a detailed comment, if needed. Example: Input incorrect amount of federal withholding from W-2. $210 and should be $2100.

The measured questions are bolded on Form 6729-C. If any of the bolded questions are answered No the return is considered inaccurate. Questions 1 to 3 will help you evaluate adherence to the Quality Site Requirement (QSR) #2, Intake/Interview and Quality Review process, during the site review.

Exceptions & meaning →

Quality¶

Question 2: What is the certification level needed for this return?	Answer Options
• Refer to Publication 4012 VITA/TCE Volunteer Resource Guide, “Scope of Service” chart. • Review the return and determine the highest tax law certification level needed, including specialty certifications, to prepare and quality review this return. You will use this information to answer the next question. • If the return required additional specialty training (Foreign Student, International, etc), use the "Comments" section to indicate the specialty certification needed.	Basic Advanced Military X Specialty

Question 2: What is the certification level needed for this return?

Answer Options

• Refer to Publication 4012 VITA/TCE Volunteer Resource Guide, “Scope of Service”
chart.
• Review the return and determine the highest tax law certification level needed,
including specialty certifications, to prepare and quality review this return. You will use
this information to answer the next question.
• If the return required additional specialty training (Foreign Student, International, etc),
use the "Comments" section to indicate the specialty certification needed.

Basic
Advanced
Military

X Specialty

Tip for sites using TaxSlayer Software Quality Review Print Set: When using the Quality Review print set, one of the first pages that prints is a summary page. From this page you can verify the accuracy of name(s) spelling, TIN, address, birth dates and filing status. This is a quick method of verifying the information on Form 13614-C and supporting documents was entered correctly into the tax preparation software. The summary page also lists all the forms and schedules included with the return, which is helpful to know as you begin your review.

Exceptions & meaning →

Entity¶

Filing Status¶

Dependents¶

Income¶

Review Schedule 1, Part I, Additional Income: Look at Form 1040, line 8. If there is an amount you will need to review the Schedule 1, included in the Quality Review print set. The top portion of Schedule 1 contains the additional income that does not have a dedicated line on Form 1040 itself. Some line items on Schedule 1 flow from another input form or schedule (such as Form 8889, Schedules C and E). Schedules C and E. The additional income from Schedule 1 is totaled on line 10 which flows to Form 1040, line 8. Review the additional income line items on Schedule 1, and if necessary, drill down to the schedule or form that shows the data that was input in the software. The Quality Review print set has a summary page that lists all the forms and schedules that are included with the tax return.

Review Schedule 1, Part II Adjustments to Income: Like additional income, some of the line items dealing with adjustments have other schedules or forms to review to verify the information entered in the software. The Quality Review print set has a list of all the forms and schedules that are included with the tax return. All the adjustments are totaled on Schedule 1 and then flow over to Form 1040 Line 10 to compute Adjusted Gross Income on line 11a.

Exceptions & meaning →

Tax and Credits¶

Question 23: Is the tax (Form 1040, line 18) correct?	Answer Options
As always, we will assume the tax preparation software calculated the income tax amount correctly based on the taxable income. Generally, if the taxable income is incorrect, then the tax is incorrect. In this case, use the answer option, “No – Error in taxable income". Check Form 13614-C, page 3: Purchase health insurance through the Marketplace (Exchange) and look at Form 1040, line 17. If there is an amount, it might be that Form 8962, Premium Tax Credit (PTC), is included with the tax return. The taxpayer must have Form 1095-A, Health Insurance Marketplace Statement, if they purchased insurance through the Marketplace. Taxpayers that received advance payments of the PTC, which was sent to their health insurer, must complete Form 8962 to reconcile the advance payments with their PTC. Oral testimony is not sufficient for the calculation of the PTC or reconciling the advance payments; Form 1095-A is required. An error on Form 8962 can cause a miscalculation of the: • Net PTC, Form 1040, Schedule 3, Line 9 (covered by Question 29) An incorrect PTC calculation can be caused by errors in: • Filing Status – Incorrect use or non-use of MFS status and/or incorrect use or non-use of the special exemption for MFS • Part I of Form 8962 – Calculation of the taxpayer’s contribution amount • Part II or III of Form 8962; ◦The reconciliation of advance payment of PTC ◦The calculation of PTC ◦The calculation of excess advance payment of PTC ◦The calculation of net PTC When using "No – Error in alternative minimum tax or excess advanced Premium Tax Credit repayment (Schedule 2)", identify what caused the error in the comments. Use "No – Other" when the other answer options do not apply or there is more than one error. Include a comment describing the error(s).	Yes – Tax is correct X No – Error in taxable income X No – Error in alternative minimum tax or excess advanced premium tax credit repayment (Schedule 2) X No – Other N/A – No taxable income

Question 23: Is the tax (Form 1040, line 18) correct?

Answer Options

As always, we will assume the tax preparation software calculated the income tax amount
correctly based on the taxable income. Generally, if the taxable income is incorrect, then
the tax is incorrect. In this case, use the answer option, “No – Error in taxable income".
Check Form 13614-C, page 3: Purchase health insurance through the Marketplace
(Exchange) and look at Form 1040, line 17. If there is an amount, it might be that Form
8962, Premium Tax Credit (PTC), is included with the tax return. The taxpayer must have
Form 1095-A, Health Insurance Marketplace Statement, if they purchased insurance
through the Marketplace. Taxpayers that received advance payments of the PTC, which
was sent to their health insurer, must complete Form 8962 to reconcile the advance
payments with their PTC. Oral testimony is not sufficient for the calculation of the PTC or
reconciling the advance payments; Form 1095-A is required.
An error on Form 8962 can cause a miscalculation of the:
• Net PTC, Form 1040, Schedule 3, Line 9 (covered by Question 29)
An incorrect PTC calculation can be caused by errors in:
• Filing Status – Incorrect use or non-use of MFS status and/or incorrect use or non-use
of the special exemption for MFS
• Part I of Form 8962 – Calculation of the taxpayer’s contribution amount
• Part II or III of Form 8962;

◦The reconciliation of advance payment of PTC

◦The calculation of PTC

◦The calculation of excess advance payment of PTC

◦The calculation of net PTC
When using "No – Error in alternative minimum tax or excess advanced Premium Tax
Credit repayment (Schedule 2)", identify what caused the error in the comments.
Use "No – Other" when the other answer options do not apply or there is more than one
error. Include a comment describing the error(s).

Yes – Tax is correct

X No – Error in taxable
income

X No – Error in
alternative minimum
tax or excess
advanced premium
tax credit repayment
(Schedule 2)

X No – Other
N/A – No taxable
income

Exceptions & meaning →

Payments¶

Accuracy¶

Links for Publications, Forms, and Additional Resource Materials¶

Form 2441 Child and Dependent Care Expenses

Instruction 2441 Instructions for Form 2441 Child and Dependent Care Expenses

Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts

Instruction 5329 Instructions for Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts

Form 6729-C VITA/TCE Return Review Sheet

Form 6729-D VITA/TCE Site Review Sheet

Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Form 8879 IRS e-file Signature Authorization

Form 8962 Premium Tax Credit

Instruction 8962 Instructions for Form 8962, Premium Tax Credit (PTC)

Form 1040 US Individual Income Tax Return

Instruction 1040 Instructions for Form 1040 (and Form 1040-SR)

Form 13206 Volunteer Assistance Summary Report

Form 13614-C Intake/Interview and Quality Review Sheet

Form 13615 Volunteer Standards of Conduct Agreement – VITA/ TCE Program

Form 13715 Volunteer Site Information Sheet

Form 14446 Virtual VITA/TCE Taxpayer Consent

Publication 17 Your Federal Income Tax (For Individuals)

Publication 970 Tax Benefits for Education

Publication 4012 VITA/TCE Volunteer Resource Guide

Publication 4053 (en-sp) Your Civil Rights are Protected (English and Spanish) Version

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

Publication 4454 Your Civil Rights Are Protected

Publication 5088 VITA/TCE Site Coordinator Training

Publication 5101 VITA/TCE Intake/Interview and Quality Review Training

Publication 5166 VITA/TCE Volunteer Quality Site Requirements

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

AARP Foundation Tax-Aide Locator and VITA Locator

EITC Assistant Tool to evaluate EITC eligibility

Interactive Tax Assistant (ITA)

Quality and Tax Alerts for IRS Volunteer Programs

ts.voltax@irs.gov External Referral for reporting unethical behavior

Exceptions & meaning →