QSR 3: Confirming Photo Identification and

Taxpayer Identification Numbers (TIN)

Coordinators must have a process in place to confirm taxpayers’ identities and taxpayer identification numbers (TIN). All volunteers must perform the verification procedures prior to tax return preparation. In addition, the quality reviewer must perform the verification procedures again during quality review before a taxpayer signs and receives a copy of the prepared tax return.

This process must include using acceptable documents to confirm taxpayers’ identities and TIN by reviewing:

• Original photo identification (ID) for taxpayer (and spouse, if married filing jointly); and

• Social Security numbers (SSN) and individual taxpayer identification numbers (ITIN) for everyone listed on the tax return and

• Correct spelling of names for everyone listed on the tax return.

Please refer to Publication 4299 for more information about acceptable documents for photo identification and to confirm a TIN. Publication 4299 also offers exceptions for validating taxpayer identities subject to coordinator approval.

QSR #3: Confirming Photo Identification and 49