QSR 2: Intake/Interview and Quality

All taxpayers using the services offered through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs should be confident they are receiving accurate return preparation and quality service. Three vital processes that result in accurate returns and quality service are: effective intake, thorough taxpayer interview and complete quality review of the tax return.

Required Intake/Interview and Quality Review Training

All coordinators, return preparers, quality reviewers, and instructors must take Intake/Interview and Quality Review Training. Greeters, screeners, and client facilitators who assign tax returns or answer tax law questions must also take Intake/Interview and Quality Review Training. Refer to Publication 5101, VITA/TCE Intake/ Interview and Quality Review Training, available in LLT and IRS.gov.

Also, all instructors, coordinators, return preparers and quality reviewers must pass the Intake/Interview and Quality Review certification test located on LLT. Greeters, screeners, and client facilitators who assign tax returns or answer tax law questions must also pass the Intake/Interview and Quality Review certification test. Volunteers can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification test.

Intake and Interview Processes

IRS developed Form 13614-C, Intake/Interview and Quality Review Sheet, for use in the intake and interview, and quality review processes at VITA/TCE sites. SPEC updates Form 13614-C for the tax year and if applicable, incorporates tax law changes and process improvements. All sites must use the approved current year revision of Form 13614-C for every tax return prepared by an IRS tax law certified volunteer.

For prior year tax returns, taxpayers complete one current year Form 13614-C to have their prior year return prepared. During the interview and quality review process, preparer and quality reviewer must refer to the applicable prior year Form 13614-C for the return being completed to ensure the return is within scope for the VITA/TCE program and that credits and deductions are not overlooked. Prior year Forms 13614-C are available for download at IRS.gov.

Form 13614-C guides the IRS tax law certified volunteer preparer through the interview with the taxpayer and allows them to gather all information to prepare an accurate return. The volunteer quality reviewer uses the completed tax return, completed Form 13614-C, the taxpayer’s supporting documentation, and preparer’s notes and comments to verify the tax return is free from error.

Partners may ask other questions that are not on Form 13614-C but cannot create their own version of this form. AARP Foundation Tax-Aide (Tax-Aide) uses an approved “Intake Booklet” which includes Form 13614-C.

All IRS tax law certified volunteer preparers must complete the intake and interview processes before preparing tax returns. To promote accuracy, this process must include an interview with the taxpayer while reviewing Form 13614-C and all supporting documents prior to preparing the tax return. Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook is a key resource for volunteers on how to conduct effective intake, interview, and quality review of tax returns at VITA/TCE sites.

While completing the intake and interview process, verify that the tax return is within the scope of the VITA/ TCE program and the volunteer’s certification level.

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If the return is not within the scope for VITA/TCE, explain to the taxpayer they must seek assistance from a professional preparer.
If the tax return does not fall within the volunteer’s certification level, refer the taxpayer to another IRS tax law certified volunteer preparer with the proper certification level or to another site that prepares returns at that certification level.

Each site must have a process for assigning tax returns to an IRS tax law certified volunteer preparer and quality reviewer certified at the proper level.

The intake and interview process requires an IRS-certified volunteer/site to:

Greet the taxpayer.
Explain the three parts of the tax preparation process:

Intake - this includes completing Form 13614-C
Interview - the preparer will ask each question on the Form 13614-C to verify answers.
Quality Review - the quality reviewer will verify identity, confirm taxpayer identification number for a second time and advise taxpayer of their responsibility for the information on the tax return.
- Encourage the taxpayer to ask questions throughout the process. Explain that incorrect information may delay the processing of their tax return.
- Ensure taxpayer has everything needed to prepare the return: photo ID, Social Security card, individual taxpayer identification number (ITIN) letter, all tax documents.
- Provide Form 13614-C to the taxpayer. Advise the taxpayer all questions on page 1 must be answered. Explain to the taxpayer to check only the boxes on pages 2 and 3 that apply to their situation.
- Ensure the return is within scope of the VITA/TCE program and determine the volunteer certification level needed for preparation of the tax return.
- Have a process for assigning tax returns to an IRS-certified volunteer preparer and quality reviewer certified at the correct level.

The interview process requires an IRS-certified volunteer/site to:

Verify the identity of the taxpayer (and spouse, if married filing jointly) using photo identification according to rules listed in Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust. Refer to QSR

#3 for more information.

Confirm Social Security numbers (SSN) and individual taxpayer identification numbers (ITIN) according to rules listed in Publication 4299. Refer to QSR #3 for more information.
Verify each answer on pages 1 through 3. On pages 2 and 3, confirm each checked box is accurate. If a taxpayer incorrectly checked a box, erase, or cross out the box and put your initials. Unchecked questions must be discussed with the taxpayer to verify they do not apply to the taxpayer’s situation. Mark “No”, or “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. Use the gray shaded section on the right side of pages 2 and 3 to leave notes or clarify answers.

Exercise due diligence by using probing questions to gather complete information.

Make filing status and dependency determinations by using the resource tools.
Verify the “To be completed by certified volunteer” gray shaded area is completed. 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.
Review all supporting documentation provided by the taxpayer (Forms W-2, 1099, 1095, payment receipts, etc.).

During the intake and interview process, only IRS tax law certified volunteer preparers can review, correct, and/ or clarify tax related information. Preparer must notate comments when taxpayer’s answers change, or they provide additional information.

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Additional Intake and Interview Requirements for Sites using Virtual VITA/TCE Models

In addition to using Form 13614-C, sites using any process under the Virtual VITA/TCE model must document those processes on Form 14446, Virtual VITA/TCE Taxpayer Consent.

Before the intake process, the volunteer must explain the virtual method(s) and step- by- step procedures to the taxpayer. Taxpayers must agree to participate in the virtual method by checking the request to review and the consent disclosure boxes and signing Form 14446 as shown below. For detailed information on Form 14446, refer to Publication 5450, VITA/ TCE Site Operations.

Due Diligence

By law, tax return preparers must exercise due diligence in preparing or assisting in the preparation of tax returns. IRS defines due diligence as the degree of care and caution reasonably expected from, and ordinarily exercised by, a volunteer in the VITA/TCE program. This means, as a volunteer, you must do your part when

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preparing or quality reviewing a tax return to ensure the information on the return is correct and complete. Doing your part includes confirming a taxpayer’s (and spouse, if married filing jointly) identity and providing topquality service by helping them understand and meet their tax responsibilities.

Generally, IRS tax law certified volunteers may rely in good faith on information from a taxpayer without requiring documentation as verification. However, part of due diligence requires volunteers to ask a taxpayer to clarify information that may appear to be inconsistent or incomplete. When reviewing information for its accuracy, volunteers need to ask themselves if the information is unusual or questionable.

If at any time a volunteer becomes uncomfortable with the information provided by the taxpayer, the volunteer should not prepare the tax return and inform the site coordinator of the reason for not preparing the tax return.

Completing Form 13614-C, Intake/Interview & Quality Review Sheet

Form 13614-C is printed in English and Spanish. Additional languages are available for download at IRS.gov. In addition, the last five prior year Form 13614-C are available for download at IRS.gov.

Form 13614-NR, Nonresident Alien Intake and Interview sheet is also available for use at sites serving nonresident alien taxpayers. Volunteers are required to be certified in Foreign Student and Scholar to use this form to prepare Form 1040-NR, US Nonresident Alien Income Tax Return.

Pages 1 through 3

The taxpayer completes pages 1 through 3 supplying basic information needed to prepare a correct tax return.

The questions on Page 4 are optional and not required to be answered if the taxpayer declines.

An IRS tax law certified volunteer preparer must then:

Interview the taxpayer by asking each question on pages 1-3 of Form 13614-C to verify the taxpayer’s answer.
Ensure that all questions are answered accurately. Verify the checked boxes on pages 2 and 3 are correct. Any box incorrectly checked must be erased or marked out. Any box that should be checked, must be corrected after discussion with the taxpayer.
Review supporting documentation.
Make updates and notes as needed for quality reviewer to understand. Use the column on the right side of pages 2 and 3 to make notes. Additional space for preparer notes is on page 5.

If a taxpayer is unable to complete the form, an IRS tax law certified volunteer preparer will complete it with the taxpayer by asking all questions and recording the answers.

Gray Area on Page 1: “To be completed by certified preparer”

An IRS tax law certified volunteer preparer completes this section. These questions help the volunteer make tax law determinations for dependency, filing status, and qualified tax credits. The volunteer must complete the questions listed in the gray shaded area under “To be completed by certified preparer”, for each person listed by the taxpayer(s).

If any of these persons are claimed on the tax return, then all questions must be answered.
If someone listed is not claimed on the return, then only the disqualifying question(s) must be answered.

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Potential Certification Levels for Tax Law Issues

Pages 2 and 3 of Form 13614-C show the potential required tax law certification level for each question. The levels B (Basic), A (Advanced), Basic or Advanced (B/A), M (Military) and Advanced or Military (A/M) are listed in front of the questions. A greeter, screener or client facilitator assigning or selecting the tax return for preparation must understand how to select the certification level required for that return. If they cannot assign the taxpayer to an IRS tax law certified volunteer preparer with the required certification level, they must seek help.

An IRS tax law certified volunteer preparer determines if the taxpayer’s return can be prepared at the site after the interview is completed. The final decision will be based on a combination of the site’s return preparation policy, the Scope of Service Chart listed in Publication 4012 and/or Tax-Aide approved tax law criteria.

Making Corrections on Form 13614-C

Volunteer preparer: Correct errors or omissions of information found prior to or during the interview with the taxpayer and enter on Form 13614-C before preparing the return. It is important to capture these notes so the quality reviewer will have all the information which was used to prepare the tax return.

Form 13614-C includes a notes/comments column on pages 2 and 3 to leave notes for the quality reviewer. Additional space for notes is located on page 5.

Quality reviewer: Follow the site’s established procedures to correct errors found on Form 13614-C and on the tax return. Write comments about any corrections on Form 13614-C. After corrections are made, review the corrected return for accuracy. Once the return is accurate it is signed by the taxpayer(s) and processed for timely filing.

Maintaining Forms 13614-C

After the return is complete partners/sites can return Form 13614-C to taxpayers with a copy of their return. Some partners/sites keep Form 13614-C until tax returns are accepted. The forms must be secured during and after operating hours. Site must securely destroy any retained Forms 13614-C by December 31. For guidance on secure storage and proper disposal of taxpayer information, refer to Publication 4299.

If partners keep Form 13614-C for anything other than tax return preparation, they must secure taxpayer approval by obtaining a signed Consent to “Use” and Consent to “Disclose”. Taxpayers must sign the consents which must include specific information as described in the Internal Revenue Code Section 7216.

For more information refer to Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

Quality Review Process

Every site must use a complete quality review process for all returns prepared to ensure accuracy. A tax return is considered accurate when tax law is applied correctly, and the completed return is free from error based on the completed Form 13614-C, Intake/Interview and Quality Review Sheet (or Form 13614-NR), the taxpayer’s interview and the taxpayer’s supporting documentation. For a complete Quality Review Checklist see Publication 4012, VITA/TCE Volunteer Resource Guide.

An effective and complete quality review process must have the following critical components:

The quality reviewer must confirm taxpayer’s (and spouse’s, if married filing joint) identity and taxpayer identification numbers during the quality review process.
Engage the taxpayer’s participation in the quality review to confirm their understanding and agreement to the facts of the return. Explain that incorrect information may delay the processing of their return.
Verify all items listed in the Quality Review Checklist found in Publication 4012 are addressed.

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Verify return was prepared using an accurately completed Form 13614-C, Intake/Interview and
Quality Review Sheet. Verify errors identified on Form 13614-C were corrected. Review notes/ comments section for any comments left by the preparer.

Review all supporting documentation, and other information provided by the taxpayer to confirm entries are correct on the return.

Review tax law references (Publication 4012 and Publication 17, Your Federal Income Tax (For
Individuals), and Volunteer Tax Alerts), to verify the accuracy of tax law determinations.
Advise taxpayers before they sign their return of their responsibility for information on their return. Emphasize that by signing the return, the taxpayers are declaring under penalty of perjury that they have examined the return and its accompanying forms and schedules for accuracy.

If any errors are identified or if the Form 13614-C is incomplete, quality reviewer must speak with the preparer and thoroughly explain any discrepancies. Errors must be corrected and noted on Form 13614-C.

Quality Review Methods

Designated Review: An IRS tax law certified volunteer solely dedicated to reviewing returns prepared by other IRS tax law certified volunteer preparers.

Peer-to-Peer Review: An IRS tax law certified volunteer preparer who may quality review returns of another preparer when the site is not able to use the designated review method.

Quality reviewers must have the following skills:

In-depth knowledge of tax law, the return preparation process, and tax preparation software.
Effective communication skills and the ability to explain tax law and how it applies to taxpayer(s).
Tact in explaining identified errors to taxpayers and volunteers.

Quality reviewers must certify at or above the level of the return they are reviewing (including any specialty levels).

Self-review (volunteer reviews a return they prepared) is not allowed. All returns must be quality reviewed by another volunteer certified to the level required for the return.