1026 Publ 5838 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5838.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Stakeholder Partnerships, Education, & Communication (SPEC)

Publication 5838 (Rev. 10-2026) Catalog Number 94203N Department of the Treasury Internal Revenue Service www.irs.gov

CONTENTS

SPEC Mission ����������������������������������������������������������������������������������������������������������������������������������������������������������������� 3

Purpose ���������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 3

Chapter 1: Introduction ����������������������������������������������������������������������������������������������������������������������������������������������� 4

1-1: Benefits of a Complete Intake/Interview and Quality Review ������������������������������������������������������������������������������ 4

1-2: Required Intake/Interview and Quality Review Training �������������������������������������������������������������������������������������� 4

1-3: Due Diligence ������������������������������������������������������������������������������������������������������������������������������������������������������� 5

1-4: VITA/TCE Program Scope of Service ������������������������������������������������������������������������������������������������������������������ 6

1-5: Additional Requirements for Virtual VITA/TCE Model ����������������������������������������������������������������������������������������� 6

1-6: Maintaining Form 13614-C ����������������������������������������������������������������������������������������������������������������������������������� 7

CHAPTER 2: Intake Process ������������������������������������������������������������������������������������������������������������������������������������� 8

The Intake Process ������������������������������������������������������������������������������������������������������������������������������������������������������ 8

CHAPTER 3: Interview Process ����������������������������������������������������������������������������������������������������������������������������� 11

The Interview Process ����������������������������������������������������������������������������������������������������������������������������������������������� 11

CHAPTER 4: Preparing the Tax Return ��������������������������������������������������������������������������������������������������������������� 13

CHAPTER 5: Quality Review Process ����������������������������������������������������������������������������������������������������������������� 14

5-1: Quality Review Methods ������������������������������������������������������������������������������������������������������������������������������������ 14

5-2: Thorough Quality Review Process �������������������������������������������������������������������������������������������������������������������� 14

5-3: Quality Review Checklist ����������������������������������������������������������������������������������������������������������������������������������� 15

5-4: Concluding the Quality Review Process ����������������������������������������������������������������������������������������������������������� 16

5-5: Taxpayer Signature Requirement ���������������������������������������������������������������������������������������������������������������������� 17

CHAPTER 6: Duties After Submission of Returns to the IRS ���������������������������������������������������������������������� 17

Reviewing Acknowledgments ����������������������������������������������������������������������������������������������������������������������������������� 17

Working Tax Return Rejects �������������������������������������������������������������������������������������������������������������������������������������� 17

Addendum: Quality Review Best Practice ��������������������������������������������������������������������������������������������������������� 18

Taxslayer Quality Review Print Set ���������������������������������������������������������������������������������������������������������������������������� 18

2

SPEC MISSION

Stakeholder Partnerships, Education and Communication (SPEC) mission is to help taxpayers satisfy their tax responsibilities by building and maintaining partnerships with key stakeholders, seeking to create and share value by informing, educating, and communicating with our shared customers.

PURPOSE

This publication is designed to help SPEC partners and employees understand the process of conducting effective intake/interview and quality reviews. All coordinators and volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, and/or conduct quality reviews of completed tax returns will use this publication for instructions on these three processes. All volunteers must understand the processes required to prepare a tax return from start to finish.

3

CHAPTER 1: Introduction

Each taxpayer 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. The three vital components of providing quality service and accurate tax return preparation are starting the process with an effective intake, interviewing the taxpayer, and finishing with a quality review of the tax return.

1-1: Benefits of a Complete Intake/Interview and Quality Review

Benefits to the taxpayer

y Receives timely refunds

y Prevents IRS notices/contacts

y Calculates balances owed correctly

y Reduces e-file reject rates

Benefits to the volunteer

y Reduces tax preparer anxiety by knowing

someone else is going to review the return

y Increases volunteer confidence through

feedback

Benefits to the site

y Reduces e-file reject rates

y Ensures compliance with the ten Quality Site

Requirements

y Enhances reputation with the community

served by the site

Benefits to the VITA/TCE program

y Maintains positive public perception about the

quality and value of VITA/TCE return preparation

y Reduces the need for amended returns

y Enhances taxpayer understanding of their tax

return

y Builds valuable volunteer skills through on-the job training

y Raises volunteer morale

y Fosters teamwork

y Increases productivity by reducing the need for

amended returns

y Improves ability to qualify for grants

y Improves volunteer confidence and retention

y Identifies potential enhancements to the

software

1-2: Required Intake/Interview and Quality Review Training

All new and returning volunteer instructors, coordinators, return preparers, and quality reviewers must take Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and pass the Intake/Interview and Quality Review certification test. Greeters, screeners, and client facilitators who assist taxpayers in completing Form 13614-C or assign tax returns to VITA/TCE preparers must also take Publication 5101 training and pass the Intake/Interview and Quality Review certification test. Please refer to Publication 5101 , VITA/TCE Intake/Interview and Quality Review Training, available in Link & Learn Taxes and on IRS.gov.

The passing score is 80% or higher. The online test can be found on Link & Learn Taxes (LLT). Volunteers who prefer the certification test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, may continue to complete the test using this method but must transcribe their answers to the online test in LLT.

4

Only tax law certified volunteers can answer tax law questions during intake and interview processes.

Form 13614-C, Intake/Interview and Quality Review Sheet

Form 13614-C is designed to be user-friendly and to increase conversation with taxpayer. The form provides additional space for taxpayer and preparer comments. Below are updates for the FY2027 Form 13614-C:

y Page 1: Revised wording for taxpayer and spouse phone number.

y Page 1: Moved questions “If the taxpayer lived or worked in two or more states” and “If someone else

can claim the taxpayer or spouse” together to reduce the risk of overlooking either.

y Page 1: Deleted options check by mail, set up installment agreement and IRS.gov Direct Pay.

y Page 1: Removed mail payment option and replaced it with Other.

y Pages 1, 2 and 3: Removed “To” and replaced it with “Must” for volunteer completion sections.

y Page 2: Added the option for Qualified Over-time.

y Page 2: Added the question “Did you have GIG income (rideshare, food or grocery delivery etc.)”.

y Page 2: Removed see “Pub 4012 for guidance on other income, i.e. scope of service chart” and replaced

it with “(i.e.1099-MISC; See Pub 4012 Tab D and Scope of Service Chart)”.

y Page 3: Removed “Purchase and install energy-efficient home items (e.g., windows, furnaces, insulation,

etc.)” and deleted the Energy Efficient Home Improvement Credit (Form 5695, Part II only).

y Page 3: Removed other (example : purchased a new vehicle and VIN#).

y Page 4: Privacy Act and Paperwork Reduction Act Notice was removed and placed on page 6 under the

Notes/Comments section.

y Page 4: A QR Code was added as part of SPEC’s initiative with the National Center for Missing &

Exploited Children (NMEC).

Partners may ask additional questions on the Form 13614-C but cannot create their own version of this form.

1-3: Due Diligence

By law, tax return preparers must exercise due diligence in preparing or assisting in the preparation of tax returns. SPEC 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 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 top-quality 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.

Due diligence also requires you to ask a taxpayer to clarify information that may appear to be inconsistent or incomplete. When reviewing information for accuracy, you need to ask yourself if the information is unusual or questionable. If at any time you become uncomfortable with the information provided by the taxpayer, you should not prepare the tax return and inform the site coordinator of the reason for not preparing the tax return.

5

1-4: VITA/TCE Program Scope of Service

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. If a volunteer has not been trained on an in-scope tax law topic, that topic is out of scope for that volunteer. Refer to the Scope of Service chart listed in Publication 4012 , VITA/TCE Volunteer Resource Guide and if a Tax-Aide site also review Document 13170, Quality Site Requirements (QSR) Applicable to AARP Foundation Tax-Aide Sites for SPEC employees.

When using the Scope of Service chart in Publication 4012, please note that column 3 (titled: In Scope?) does not stand alone. Additional information contained in columns 4 and 5 (titled: Scope Limitations and Certification Levels) may include topics or additional certification levels that affect whether volunteers may or may not prepare the return under the provisions of the Volunteer Protection Act.

If the return is not within the scope of VITA/TCE, explain to the taxpayer they must seek assistance from a professional preparer. Avoid a conflict of interest by not suggesting any specific professional preparer. This includes professional preparers associated with a volunteer, any other specific individual, or organization connected to the VITA/TCE site. 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 appropriate certification level or to another site that prepares returns at that certification level. Verifying whether a taxpayer’s return can be prepared at the start of the intake and interview process ensures no taxpayer is erroneously turned away from the site or that an out-of-scope return is prepared when it should not be.

For prior year tax returns, taxpayers must complete one current year Form 13614-C, Intake/Interview and Quality Review Sheet, to have their prior year tax return prepared. During the interview and quality review processes, the volunteer preparer and quality reviewer must refer to the applicable prior year Form 13614-C for the tax return being prepared. This ensures that the prior year tax return is within scope for the VITA/TCE program, a volunteer with the appropriate certification level is assigned to complete the tax return and credits and deduction are not overlooked. For more information see Publication 4012.

1-5: Additional Requirements for Virtual VITA/TCE Model

Virtual VITA/TCE models require the use of Form 14446 , Virtual VITA/TCE Taxpayer Consent, in addition to the Form 13614-C. During the intake process, the volunteer must explain the virtual method(s) and step-bystep procedures to the taxpayer. Taxpayer (and spouse if married filing joint) must sign Form 14446 before leaving behind any documents at a VITA/TCE. For more information on Form 14446, refer to Publication 5450, VITA/TCE Site Operations.

Taxpayer chooses virtual process offered by site for return preparation. Before the intake process begins the volunteer reviews the site virtual process as listed on Form 14446 with the taxpayer. This review includes explaining page 3, taxpayer consent to have their return reviewed for accuracy. Taxpayer will select “Yes” or “No” on page 3. Volunteer explains to taxpayer their selection to this question does not impact their ability to receive service at the site. The consent question determines if an IRS employee can review their tax return when visiting the site for accuracy. Taxpayer (and spouse if married filing jointly) signs the virtual consent disclosure on page 3 of Form 14446 before leaving any documents at site and the volunteer continues with the intake process.

6

1-6: Maintaining Form 13614-C

After the return is complete, the Form 13614-C can be returned to the taxpayer with their copy of the return, or the site/partner may retain the Form 13614-C until the return has been accepted but no later than December 31 of the return preparation year. For guidance on secure storage and proper disposal of taxpayer information, refer to Publication 4299 Privacy, Confidentiality, and Civil Rights - A Public Trust.

If partners keep the Form 13614-C for anything other than tax return preparation, they must secure taxpayer approval and obtain a signed consent to use and consent to disclose. Taxpayers are required to sign the consents which must include specific information as described in the Internal Revenue Code section 7216. For more information and guidance on preparing written consents and safeguarding taxpayer data refer to Publication 4299 Privacy, Confidentiality, and Civil Rights - A Public Trust and the Section 7216 Information Center on irs.gov.

7

CHAPTER 2: Intake Process

The Intake Process

Only Intake/Interview and Quality Review certified greeters, screeners and client facilitators can assist taxpayers in completing Form 13614-C and assign tax returns to VITA/TCE tax return preparers.

Step 1: Greet the taxpayer: Introduce yourself to the taxpayer to establish an open line of communication.

Step 2: Explain the Intake, Interview, and Quality Review processes so that taxpayers understand that they are expected to:

y Complete Form 13614-C prior to having the return prepared

y Be interviewed by the return preparer and answer additional questions as needed

y Participate in a quality review of their tax return by someone other than the return preparer

Step 3: Ensure the taxpayer has everything the tax preparer needs to prepare the tax return. This is important because it ensures the volunteer and taxpayer’s time is efficiently utilized, and the tax preparation process isn’t interrupted due to missing paperwork. The volunteer working in the intake area should:

y Make sure the taxpayer (and spouse, if married filing jointly) has original photo identification with them to

prove their identity to the return preparer and the quality reviewer. Verify both spouses are at the site that day if filing a joint tax return (see Publication 4299 , Privacy, Confidentiality, and Civil Rights - A Public Trust).

y Verify taxpayer has SSN cards and/or ITIN letters, or other acceptable verification, for everyone on the

tax return.

y Verify the taxpayer dependency question. Whether the taxpayer (and spouse, if married filing jointly) are

claimed on someone else’s tax return.

y Ask the taxpayer if they have received and brought all their tax documents, such as Form W-2, and Form

1099-R, etc.

Confirm that the taxpayer meets the site’s scope of service.

During the intake and interview process, only an IRS-tax law certified volunteer can review, correct, and/or clarify tax related information.

Step 4: Provide the taxpayer Form 13614-C, Intake/Interview and Quality Review Sheet or Form 13614-NR, Nonresident Alien Intake and Interview Sheet. Form 13614-C, is a tool designed to assist IRS-tax law certified volunteers ask questions to obtain the information needed to prepare an accurate tax return. It is similar to what is required when a taxpayer visits a professional tax preparer or uses tax preparation software. IRS quality reviews indicate that tax return accuracy is improved when Form 13614-C is used correctly with an effective interview of the taxpayer.

8

Page 4 of intake sheet is optional for the taxpayer to complete. Only input into the tax software the questions answered by the taxpayer and leave all unanswered questions blank in the software.

New! Page 4 of the intake sheet now includes a QR code highlighting SPEC’s initiative with the National Center for Missing & Exploited Children (NCMEC). Taxpayers can scan the QR code with a smartphone or other smart device to access information about missing children in their area. They may also visit the NCMEC website or call 800-843-5678 to learn more and support efforts to help locate missing children.

Form 13614-C is available in seven (7) languages. Sites should provide the form in the languages of the taxpayers they serve. The translated forms can be printed from IRS.gov.

Verify all questions that apply to the taxpayer are completed. Look for unanswered questions on page 1. Compare taxpayer documents to the selections made on pages 2 and 3 to ensure each applicable question is answered. Let the taxpayer know if any documents are missing based on their answers on these pages.

Common reasons that additional assistance from an IRS-tax law certified volunteer may be needed:

Global Carry Forward Consent Page 6 of Form 13614-C contains the Global Carry Forward consent (Form 15080, Consent to Disclose Tax Return Information to VITA/TCE Tax Preparation Sites) that authorizes information sharing between VITA/TCE sites via TaxSlayer Pro Online. Global Carry Forward allows the software provider to make the taxpayer’s tax return information available to any active volunteer site participating in the VITA/TCE program. The taxpayer grants permission for Global Carry Forward by signing the consent. If the taxpayer does not sign a paper consent, then the taxpayer must enter his or her own PIN in the tax preparation software.

Based on IRC 7216, if the return preparer is entering the consent PIN and date into the tax preparation software, the taxpayer must sign and date a paper consent form before you enter the consent PIN and date. If consent is granted, the tax return populates with their prior year data, regardless of which VITA/TCE site filed their tax return previously. Whether the taxpayer decides to grant or deny Global Carry Forward, it has no effect on the service they receive during their visit to the site.

Step 5: Determine the certification level required for the tax return A greeter who has passed the Intake/Interview and Quality Review certification test can usually determine the required certification needed for the tax return based on the questions answered on the Form 13614-C by the taxpayer. When a greeter is not available or tax law clarification is needed, an IRS-tax law certified volunteer goes through similar steps before starting the tax return preparation.

The volunteer assigning or selecting the tax return for preparation must understand how to identify the certification level required for that return. Pages 2 and 3 of Form 13614-C, as shown in below example, identify the required tax law certification level for each question. The levels are identified as B (Basic), A (Advanced), B/A (Basic/Advance), M (Military) and A/M (Advance/Military).

9

Certification level required for some questions depends on the issue or document the taxpayer provides. Refer to the Scope of Service chart in Publication 4012. For example: B/A next to a question means it may only require Basic tax law certification in some situations and in other situations the same topic will require Advance tax law certification.

Step 6: Assign tax return to an IRS-tax law certified volunteer preparer If the certification level of the tax return cannot be determined by the volunteer they must seek assistance to decide if the taxpayer’s return can be prepared at the site. The final decision will be based on a combination of the site’s return preparation policy and Scope of Service chart listed in Publication 4012. This ensures taxpayers are not mistakenly turned away from the site.

A taxpayer completes Form 13614-C, checking the box next to the question, “Have a health savings account (HSA) ” The certification level next to this question is A (Advanced). All other checked questions show the certification level B (Basic). Because of the need for HSA knowledge, the taxpayer must be assigned to a volunteer who is certified in the Advanced course.

Every site is required to have a process for assigning taxpayers to volunteer preparers who are certified at or above the level required to prepare their return. The method for identifying certification levels of volunteers can include indicators on name badges, stickers, nameplates, or other partner-created products. Having the volunteers’ certification level easy to identify helps the coordinator or whomever is responsible for assigning tax returns.

SPEC has an optional ID badge (Form 14509, VITA/TCE Volunteer ID Insert) that can be used for this purpose, or the site can use its own method to satisfy this requirement.

10

CHAPTER 3: Interview Process

The Interview Process

Only IRS-tax law certified volunteers may interview the taxpayer. The basic steps are:

Step 1: Confirm Photo Identification and Taxpayer Identification Numbers (TIN) Verify the identity of the taxpayer (and spouse, if married filing jointly) using an original government-issued photo ID and confirm Social Security numbers (SSN) or individual taxpayer identification numbers (ITIN) according to rules listed in Publication 4299 , Privacy, Confidentiality, and Civil Rights – A Public Trust. See Quality Site Requirement (QSR) #3 in Publication 5166 , VITA/TCE Volunteer Quality Site Requirements for more information.

y Exception for validating identity for taxpayers known to the site: The site coordinator has the

discretion to grant an exception to the requirement to provide a valid form of identification and/or the requirement to provide proof of taxpayer identification number if the taxpayer is known to the site. The definition of “ known to the site ” refers only to a taxpayer that frequently visits the same site every year for tax return preparation and is known to the site coordinator and the volunteers at the site. Just because a taxpayer’s return was prepared at a site in a prior year, it does not automatically qualify as “known to the site”. Only the site coordinator has the authority to approve these exceptions.

Each site determines the process for obtaining a Site Coordinator’s approval of a “known to the site” exception. Once the exception is approved, a suggestion is for the site coordinator to note the approval on Form 13614-C and initial.

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.

Not known to the site: Sally and her spouse goes to the local VITA/TCE site to have their taxes prepared. They forgot their identification and Social Security cards. The coordinator does not know Sally nor her spouse. The known to site exception doesn’t apply and the couple must return home to bring back their identifications and Social Security cards.

y Partners and coordinators may have stronger requirements for validating proof of identity and verifying a

TIN. If there is an increase in identity theft returns at a particular site, IRS may require additional steps to deter this activity.

Step 2: Review Form 13614-C Ensure the taxpayer answered all questions on Form 13614-C, page 1. Confirm that the boxes are checked on pages 2 and 3 related to the taxpayers’ tax forms. Verify each of the taxpayer’s responses on the form. All unchecked boxes on pages 1 through 3 of the form must be addressed. Preparer will complete the gray shaded areas on the form titled “To be completed by certified volunteer” during interview with taxpayer. If a question does not apply to the taxpayer, write “No”, “N/A”, a check mark, or other markings next to the question. This will indicate that the question does not apply but has been discussed with the taxpayer. The right-hand side of pages 2 and 3 have an area for notes/comments that will be used to document conversation with taxpayer. There is additional space for comments on page 5.

11

Confirm the taxpayer provided dates and as required for their marital status selection, and provided information on dependents being claimed. This will assist in determining the taxpayer’s filing status.

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

the taxpayer.

y Answer required questions in the “Must be completed by a certified volunteer” gray shaded area.

Step 3: Interview the taxpayer Use probing questions to develop and/or clarify information on the intake sheet and to confirm the information provided by the taxpayer is complete and accurate. Consider using open-ended questions (“Tell me about the interest on your bank account”) rather than simple yes/no questions (“Do you have interest on your bank account?”).

Other processes to follow during interview with taxpayer:

y Engage in a conversation with the taxpayer

y Notate comments when taxpayers answers change or taxpayers provide additional information not

captured on Form 13614-C

Errors or omissions of information identified during the interview with the taxpayer must be corrected or entered on the Form 13614-C prior to tax return preparation.

Step 4: Make filing status and dependency determinations Use the resource tools in Publication 4012 when determining taxpayer filing status and eligible dependents to be claimed. On Form 13614-C complete the gray shaded area titled: Must be completed by certified volunteer. The answers to the questions asked will provide the information needed to make tax law determinations for dependency, filing status, and qualified tax credits. There is space for additional comments on page 5.

y If any of these individuals are claimed on the tax return, then all questions must be answered.

y If someone is not claimed on the return, then only disqualifying question(s) must be answered.

Step 5: Review documentation Look at all supporting documentation provided by the taxpayer (Forms W-2, 1099, payment receipts, etc.).

If the taxpayer has income or expenses listed on the return that do not require a source document and none were provided, notate information on Form 13614-C in Additional Notes/Comments section.

12

CHAPTER 4: Preparing the Tax Return

After interviewing the taxpayer, an IRS-tax law certified volunteer preparer enters information into the tax software and completes the tax return.

Ensure you are working with a completed Form 13614-C before beginning tax return input.

Prepare return based on the interview with taxpayer, Form 13614-C and the taxpayer’s supporting documents. If you find discrepancies between information on Form 13614-C and the supporting documentation (For example: additional income or expenses), line through incorrect information on Form 13614-C and make corrections along with adding notes on the form so quality reviewer has the most current information.

Taxpayer was never married but checked the box next to alimony. Preparer marked through the selection and wrote a note explaining this was an error. See the example below.

The image indicates options for completion of this section. Each question should be marked with either “No”, “N/A”, a check mark, or other markings to indicate it has been reviewed with the taxpayer.

During the tax preparation process continue to engage the taxpayer in conversation to ensure you are gathering all the information necessary to correctly prepare their tax return. Below are just a few of the things to consider while talking with the taxpayer:

y Is the correct and the most advantageous filing status used?

y Are the dependency determinations correct?

y Did the taxpayer have any other income, expense, or federal income tax withholding that is omitted from

the intake sheet or tax documents?

y Is the taxpayer eligible for any credits such as the Earned Income Credit (EIC), Child Tax Credit (CTC),

Additional Child Tax Credit (ACTC), education credits, or the Retirement Savings Contribution Credit?

y Any additional questions that may clarify the scope and quality of the tax return.

13

CHAPTER 5: Quality Review Process

Every site must ensure that a complete quality review process is performed on every tax return prepared. The quality review process confirms that tax laws were correctly applied, and the tax return is free from error based on the Form 13614-C, taxpayer interview, available supporting documents, and tax return preparer notes.

SPEC recommends using the TaxSlayer Quality Review print set to conduct a quality review. See addendum for quality review best practice.

The quality reviewer must be certified in tax law equal to or above the level needed to prepare the tax return.

5-1: Quality Review Methods

Quality Review methods and reviewer skills:

Designated Review SPEC prefers the designated quality review method. In this process an IRS-tax law certified volunteer is solely dedicated to reviewing returns prepared by other IRS-tax law certified volunteer preparers.

Peer-to-Peer Review In this process an IRS-tax law certified volunteer preparer selected by the site may quality review returns of another preparer when the site is not able to use the preferred Designated Review method.

Quality Reviewer Skills:

y In-depth knowledge of tax law, the return preparation process and tax preparation software.

y Effective communication skills and the ability to explain tax law and how it applies to taxpayer(s).

y Tact in explaining identified errors to taxpayers and volunteers.

Designated and peer-to-peer quality reviewers must only quality review returns with tax issues that fall within their certification levels. If the site is preparing tax returns above the Basic certification level, the quality reviewers must certify to the level needed to quality review these returns.

Self-Review (volunteer quality reviews a return they prepared) is NOT allowed. All returns must be quality reviewed by a different volunteer than the preparer who is also certified to the level required for the tax return.

5-2: Thorough Quality Review Process

An effective and thorough quality review process includes the following critical components:

y The quality reviewer must confirm taxpayer’s (and spouse’s, if married filing joint) identity and taxpayer

identification numbers during the quality review process.

y 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.

y Verify all items listed in the Quality Review Checklist found in Publication 4012 are addressed.

y 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.

14

y Review all supporting documentation, and other information provided by the taxpayer to confirm entries

are correct on the return.

y 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.

y Advise taxpayers before they sign the return of their responsibility for information on their return. This

must be done after the quality review process. 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 found or if the Form 13614-C is incomplete, the quality reviewer must discuss the errors with the original preparer, have preparer make correction, and then complete a quality review again. Errors must be corrected and noted on Form 13614-C.

5-3: Quality Review Checklist

Quality Site Requirement (QSR) #2: Intake/Interview and Quality Review Process, requires that all tax returns must be quality reviewed to ensure accuracy. Reviewers must address every question on the Quality Review Checklist while reviewing the Form 13614-C, Intake/Interview and Quality Review Sheet, including all supporting documents, return preparer comments and the completed tax return. The quality reviewer must contact the taxpayer so that they can participate in the quality review process.

Quality Review Checklist from Publication 4012, VITA/TCE Volunteer Resource Guide:

y During quality review process, taxpayer’s (and spouse’s, if married filing jointly) photo ID is verified again

by quality reviewer.

y Verify volunteer return preparer and quality reviewer are certified to prepare/review this return and return

is within scope of the program.

y Verify all applicable questions on Form 13614-C, Pages 1 through 3 were answered. Any errors or

incomplete information were:

º ^{discussed with the taxpayer}

º ^corrected

º ^{notated on Form 13614-C}

y All applicable information in the “must be completed by certified volunteer” gray-shaded area of Form

13614-C is completed.

y Check Form 13614-C for additional comments left by the return preparer.

y Names, addresses, SSNs, ITINs, and EINs are verified and correct on the return.

y Filing status is correct.

y Dependency determinations are correct. If Taxpayer can be claimed as a dependent on someone else’s

return, verify that it is properly recorded in the basic information section.

y All Income on Form 13614-C (with or without source documents) indicated on Pages 2 and 3 is verified

and correct.

y All applicable adjustments to income are verified and correct.

15

y Standard or itemized deductions are correct.

y All eligible credits are correct.

y All applicable provisions of Affordable Care Act (ACA) were considered for each person named on the

tax return and are correct.

y Federal income tax withholding and estimated tax payments are correct.

y Direct deposit/debit and checking/saving routing and account numbers are correct .

y Confirm federal and state return types are correct (for example, e-file or paper).

y SIDN is included and correct on the return.

y Advise taxpayers before they sign the return of their responsibility for information on their return. This

must be done after the quality review process.

5-4: Concluding the Quality Review Process

Quality review is complete when all errors have been corrected on the tax return based on tax law being applied correctly, Form 13614-C complete, and tax return agrees with Form 13614-C and the taxpayer’s supporting documentation. If any errors are found or if the Form 13614-C is incomplete, the quality reviewer must discuss the errors with the original preparer, return the tax return to the original preparer for correction, and then complete a quality review again to ensure all errors were addressed. Errors must be corrected and noted on Form 13614-C. Errors must be corrected and noted on Form 13614-C.

A suggested best practice is for the quality reviewer to conduct a comparison of the current year tax return to the prior year’s tax return, if available. This helps to ensure that nothing is overlooked or omitted that should have been included on the current year tax return but the taxpayer did not bring documentation with them.

Finally, the quality reviewer must ask if the taxpayer(s) has any questions prior to printing the return and before the taxpayer(s) signs the return. See taxpayer signature requirements below.

Sites must provide at a minimum the Taxpayer Copy print set to taxpayers for their records. The below worksheets have been included in the Taxpayer Copy print set and only print if they are relevant to the tax return.

y Simplified Method Worksheet

y Social Security Benefits Worksheet

y Standard Deduction Worksheet for Dependents

y Qualified Dividends and Capital Gain Tax Worksheet

y EIC Worksheets

y State and Local Income Tax Refund Worksheet

y IRA Deduction Worksheet

y Student Loan Interest Deduction Worksheet

16

5-5: Taxpayer Signature Requirement

Taxpayers must be advised verbally of their responsibility for the accuracy of the information they provided to complete their tax return before signing. Also advise the taxpayer that by signing either the Form 8879 or the tax return they are acknowledging under penalty of perjury that the return is true, correct and complete.

The requirement for having taxpayers sign their tax return is outlined in Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns. This publication states:

“Taxpayers must sign and date the Declaration of Taxpayer to authorize the origination of the

electronic submission of the return to the IRS prior to the transmission of the return to IRS. The Declaration of Taxpayer includes the taxpayers’ declaration under penalties of perjury that the return is true, correct and complete, as well as the taxpayers’ Consent to Disclosure. The Consent to Disclosure authorizes the IRS to disclose information to the taxpayers’ Providers. Taxpayers authorize Intermediate Service Providers, Transmitters and EROs to receive from the IRS an acknowledgment of receipt or reason for rejection of the electronic return, the reason for any delay in processing the return or refund and the date of the refund.”

Taxpayers filing a joint tax return must both be present at the site to validate proof of their identity and verify their TIN and then sign their tax return. They do not have to be at the site at the same time or on the same day, to do this. However, the tax return must not be e-filed, nor a copy provided to the taxpayer(s) until both signatures are secured on Form 8879, IRS e-file Signature Authorization or the tax return when paper filing.

CHAPTER 6: Duties After Submission of Returns to the IRS

Reviewing Acknowledgments

The IRS electronically acknowledges the receipt of all transmissions. Returns in each transmission are either accepted or rejected for specific reasons. The acknowledgement report must be reviewed each day to determine the status of the previous days submitted returns.

Working Tax Return Rejects

If the IRS rejects the electronic portion of a taxpayer’s individual income tax return for processing and the site coordinator cannot fix the reason for the rejection, the site coordinator must take reasonable steps to inform the taxpayer of the rejection within 24 hours. If the IRS cannot electronically accept the return for processing the taxpayer must file a paper tax return.

Rejected electronic individual income tax return data can be corrected and retransmitted without new signatures or authorizations if changes don’t differ from the amount on the original electronic return by more than $50 to “Total income” or “AGI,” or more than $14 to “Total tax,” “Federal income tax withheld,” “Refund” or “Amount you owe.” The site coordinator must give taxpayers copies of the new electronic return data.

Refer to the TaxSlayer User Guide for more information on the software’s processes for handling rejects.

17

ADDENDUM: Quality Review Best Practice

This section provides an example of a quality review process that is considered a best practice. The process demonstrated below uses the TaxSlayer Quality Review print set to perform quality review of a tax return. The sample tax return has a few errors which will be used to highlight how to review the intake sheet, source documents, and tax return.

The quality review process must include interaction with the taxpayer, a review of Form 13614-C and the source documents as well as the tax return as seen in the diagram below.

FORM 13614-C SOURCE DOCUMENTS

TAX RETURN

Quality review must comply with requirements shown in Publication 5166, VITA/TCE Volunteer Quality Site Requirements and include a review of all the items listed on the Quality Review Checklist in Publication 4012, VITA/TCE Volunteer Resource Guide.

Taxslayer Quality Review Print Set

The TaxSlayer Quality Review print set is designed for reviewing a tax return. It includes the necessary forms, schedules and worksheets required to verify entries in TaxSlayer and the applicable tax law determinations. A review using the onscreen PDF is recommended as it saves paper, especially if an error is found.

How to Access the TaxSlayer Quality Review Print Set On the Office Client List, locate the taxpayer’s name and click the arrow next to the printer icon on the right of their name and select QUALITY REVIEW from list of options. See screenshot below.

18

Performing a Quality Review Using the TaxSlayer Quality Review Print Set In addition to the tax return, the Quality Review print set includes the worksheets used to complete the tax return. The print set gives you a quick summary of the tax return and prints all of the forms, schedules and worksheets associated with the tax return. The print set also highlights totals from key lines of the tax return. The client sheet shows if the taxpayer, spouse, and dependent information is entered correctly. The list of forms will also include an efile signature authorization Form 8879 if the return type is marked for e-filing.

This example involves the preparation of a prior-year 2022 tax return. A current-year 2026 Form 13614-C must be completed. However, a 2022 Form 13614-C, Intake/Interview and Quality Review Sheet, must be referenced for tax laws and requirements applicable to the 2022 tax year.

For prior-year tax returns, taxpayers are required to complete only the current-year Form 13614-C. During the interview and quality review processes, the volunteer preparer and quality reviewer must also refer to the Form 13614-C applicable to the tax year of the return being prepared. In this example, the 2026 Form 13614-C must be completed and the 2022 Form 13614-C must be referenced.

Following this process helps ensure that the prior-year return is within the scope of the VITA/TCE program, that a volunteer with the appropriate certification level is assigned to prepare the return, and that applicable credits and deductions are not overlooked.

For additional guidance, refer to Publication 4012 .

19

20

Review Form 13614-C, Intake/Interview and Quality Review Sheet Review Form 13614-C and the tax return to ensure that all items included are within scope of the VITA/TCE program and within the training certification level of the preparer and quality reviewer. The preparer and quality reviewer must be certified at or above the highest certification level required to prepare the tax return. In some cases, this may include a specialty certification level like military. (See Publication 5166, VITA/TCE Volunteer Quality Site Requirements, for more information.)

During the quality review, the reviewer must ensure that Form 13614-C is complete. A complete Form 13614-C includes:

y All questions on page 1 answered and pages 2 through 3 questions checked that apply to the tax return.

y Any items not answered must to discussed with the taxpayer and marked with “No”, “N/A”, a check

mark, or other markings if it does not apply to taxpayer.

y The gray shaded section on pages 1 through 3 titled: Must be completed by certified volunteer is

completed by preparer.

The quality reviewer carefully reviews all the information on page 1 of Form 13614-C including the following items:

y U.S. citizen

y In the U.S. on a visa (if yes see Publication 4012 Tab L)

y Full-time student, disabled, or blind

y Can anyone else claim the taxpayer or spouse on their tax return?

y Have you or your spouse been a victim of tax related identity theft or been issued an Identity Protection

PIN? ( Note: This question also applies to any dependents on the return)

y Check boxes and filled in clarifying information requested for:

º ^{Never Married}

º ^{Married (answer the two questions “Yes” or “No”)}

º ^{Divorced (complete the date fields)}

º ^{Legally Separated but not Divorced (complete the date fields)}

º ^{Widowed (complete the year of spouse’s death field)}

y Listed names of everyone who lived with the taxpayer last year (other than their spouse) and anyone the

taxpayer supported but did not live with them last year. The preparer will complete the gray shaded area.

In the example below, Form 13614-C is not complete. The quality reviewer must have a completed Form 13614-C prior to beginning the quality review. Unanswered questions increase the time needed to complete the quality review because the taxpayer must be asked these questions again.

21

On pages 2 through 3 of Form 13614-C, the gray shaded area must be completed by an IRS-tax law certified volunteer during the interview with the taxpayer. Each question that does not apply to the taxpayer should be marked with “No”, “N/A”, a check mark, or other markings to indicate it has been reviewed with the taxpayer. Review all the information provided to ensure consistency. For example, if the taxpayer states they had two jobs, there should be two Form W-2s included with the taxpayer’s documents. Review these pages carefully (see example on the following page).

22

Compare Form 13614-C, the Source Documents and the Tax Return Once the Form 13614-C is complete, compare it to the tax return. Every question checked on pages 2 and 3 must have a corresponding entry on the tax return, or there should be a preparer comment to explain why it is not included on the return.

Review all entries on Form 1040 , U.S. Individual Income Tax Return, and/or the attached forms, schedules, and worksheets included in the Quality Review print set, and compare them to the source documents and Form 13614-C. If the taxpayer provided oral testimony during the interview, the preparer must include the information on Form 13614-C in the Additional Notes/Comments section if it is relevant to the preparation of the tax return.

Form 13614-C, Personal Information Confirm that:

y Names are spelled correctly and match the names as listed on the Social Security cards, ITIN letters, or

ITIN cards

y Address is entered correctly (including apartment number, if appropriate)

y Taxpayer(s) and dependent(s) birth dates are entered correctly

y Filing status and dependency determinations are correct

y The taxpayer’s bank routing and account numbers for direct deposit/debit are entered correctly.

23

You must compare Form 1040, to the Quality Review print set client sheet and Form 13614-C to confirm that the information shown on the tax return is accurate.

In our example below, there is an error on the tax return. The apartment number entered on Form 13614-C (MS54) is not entered in the software. This must be corrected prior to the return being e-filed or provided to the taxpayer to mail.

24

Form 13614-C, Marital Status and Dependents Information Next, look at the filing status shown on the tax return. Ensure the information provided on Form 13614-C supports the filing status used on the tax return.

Then compare the dependents listed on the tax return to the individuals who lived with the taxpayer or whom the taxpayer supported as shown on page 1 of Form 13614-C. This information is also listed on the Quality Review print set client sheet. The tax return must list all individuals entered in this section who qualify as dependents as shown on Form 13614-C.

The reviewer must also confirm that the dates of birth are listed correctly. Most qualified dependents will be addressed in this manner. However, unusual circumstances require additional research. See Publication 4012, VITA/TCE Volunteer Resource Guide, for more information.

When reviewing the dependents, a reviewer should ask themselves if the taxpayer is:

y Claiming someone who is not their dependent?

y Not claiming someone who can be claimed as their dependent

Dependents Section of Form 1040

DEPENDENT NAME BIRTH DATE AGE SSN RELATIONSHIP MONTHS__________________________________________________________________________________ IMA J TAXPAYER XX/XX/2013 9 XXX-XX-5100 DAUGHTER 12 JUDY T TAXPAYER XX/XX/2014 8 XXX-XX-1050 DAUGHTER 12

After confirming taxpayers’ names, address, Social Security numbers/ITINs, filing status and qualifying dependents, you are ready to review the taxpayers’ income.

25

Form 13614-C, Income The Quality Review print set client sheet includes a listing of the forms, schedules, and worksheets used in the preparation of the tax return and a quick summary of the information reported on the tax return.

Confirm that all the Form 13614-C boxes checked are reported on the tax return. Verify that the income shown on the source documents provided and any oral testimony by the taxpayers listed in the “Additional Notes/Comments” section are included on the tax return.

For the example below, Form 13614-C indicates that this taxpayer received wages, interest/dividends, and unemployment compensation income. However, the tax return and the client sheet only include wages and unemployment income that are reported on the Form W-2 and Form 1099-G.

LISTING OF FORMS FOR THIS RETURN________________________________ FORM 1040 SCHEDULE 1 (ADDITIONAL INCOME AND ADJUSTMENTS TO INCOME) SCHEDULE 3 (ADDITIONAL CREDITS AND PAYMENTS) FORM W-2 FORM 1099-G (UNEMPLOYMENT COMPENSATION) SCHEDULE EIC (EARNED INCOME CREDIT) FORM 2441 (CHILD CARE CREDIT) CHILD TAX CREDIT WORKSHEET FORM 8812 (ADDITIONAL CHILD TAX CREDIT) FORM 8879 (E-FILE SIGNATURE AUTHORIZATION) STUDENT LOAN INTEREST DEDUCTION WORKSHEET GA STATE RESIDENT RETURN

26

SUMMARY

FILING STATUS TOTAL INCOME TOTAL ADJUSTMENTS ADJUSTED GROSS INCOME DEDUCTIONS EXEMPTIONS TAXABLE INCOME TAX CREDITS PAYMENTS REFUND AMOUNT DUE

EARNED INCOME CREDIT

FEDERAL 2 48732 600 48132 25900 0 22232 2256 2256 10221 10221 0

1559

After reviewing the source documents, you determine that interest income is omitted from the tax return. This must be corrected on the tax return.

VOID CORRECTED

Interest

Income

Copy 1

For State Tax

Department

$ $

Department of the Treasury - Internal Revenue Service

In addition to using the tax return client sheet summaries that are apart of the Quality Review print set in TaxSlayer, there are several ways to confirm the accuracy of the income reported on the tax return Form 1040. Compare Form 13614-C entries to: all income source documents provided by the taxpayers, the Income Forms Summary and the income documents that print out with the Quality Review print set in TaxSlayer. The next four screenshots show this comparison.

27

CLIENT : JOHN TAXPAYER XXX-XX-0000 SPOUSE : JANE TAXPAYER XXX-XX-0000

PREPARER : 995 DATE : 10/11/2023

---

• W-2 INCOME FORMS SUMMARY *_____________________________________________________________________________________

T/S EMPLOYER WAGES FED WITH FICA MED TAX STATE WITH ST_________________________________________________________________________________

1. T YOURTOWN APPLIANCE 31376 4106 1945 455 0
2. S YOURTOWN DENTAL CAR 16156 1612 1000 234 0

TOTALS...... 47532 5718 2945 689 0

• FORM 1099-G INCOME FORMS SUMMARY *_____________________________________________________________________________________

[T/S] PAYER UNEMPLOYMENT FED WITH STATE WITH ST_____________________________________________________________________________

1. T YOUR STATE UNEMPLOYMENT OFFI 1200 0 0

TOTALS...... 1200 0 0

28

Taxpayer Original W-2 Form

Taxpayer Original W-2 Form

29

For wages, compare the Forms W-2 generated in TaxSlayer to the paper Forms W-2 provided by the taxpayers to confirm all the entries on the paper Forms W-2 are entered into the software correctly, including boxes 12-14.

Below are John’s and Jane’s Forms W-2 that were generated in TaxSlayer with the Quality Review print set. It includes all the entries the volunteer preparer entered in TaxSlayer for each Form W-2.

In this example, John’s income is correctly reported on the tax return. By comparing the Form W-2 included in TaxSlayer’s Quality Review print set with the original, the reviewer can verify that all entries (including boxes 12-14), are correctly entered on the tax return in TaxSlayer.

W-2 Form from TaxSlayer Quality Review Print Set

Now, let’s look at Jane’s W-2. When you compare the wages shown on Jane’s paper Form W-2 to the Quality Review print set Form W-2, you find that Jane’s wages are entered incorrectly in the software. The wages are overstated by $33 and the Federal Income Tax Withholding is understated by $9 when compared to the paper source document. This must be corrected.

Pay special attention to:

• Typos and transposed numbers

• EIN not entered correctly

• Ensure all entries from Form W-2 (including boxes 12-14) are entered in the software

30

W-2 Form from TaxSlayer Quality Review Print Set

Once you confirm the wages you can move on to the other income indicated on the Form 13614-C.

In our example, John also received unemployment compensation income. A comparison of the unemployment compensation and the federal income tax withholding shown on the Form 1099-G to the amount shown on the tax return using the income summary below, $120 in federal income tax withholding is not reported. This must be corrected.

31

If the taxpayer indicates that they had any other income, review the applicable documentation, and ensure the amounts reported on the tax return and/or the forms and worksheets are correct. Examples of other income include pensions, annuities, Social Security benefits, self-employment income, rental income, or other miscellaneous income. There may not always be a document available for some income sources.

Form 13614-C, Expenses and Tax Credits Next, begin the review of adjustments to gross income and the use of either the standard deduction or itemized deductions by reviewing identified expenses on Form 13614-C.

A review of the Form 1040 shows an adjustment to income for student loan interest. However, the above Form 13614-C does not show this as a possible expense. It helps the quality reviewer when the preparer corrects errors on the Form 13614-C. The following screenshots demonstrate how this correction on Form 13614-C is made.

32

The taxpayer provided the Form 1098-E, Student Loan Interest Statement, with $600 in student loan interest even though they did not disclose the interest on the Form 13614-C. The preparer included the amount on the tax return but did not update the intake sheet during the interview or return preparation processes. The preparer must update this item on the Form 13614-C.

33

Form 13614-C updated:

Use the Student Loan Interest Deduction Worksheet to determine if the correct amount is included on the tax return.

Based on the interview and the corresponding preparer notes, the preparer correctly used the standard deduction instead of itemized deductions on the return. Form 13614-C has a box to select which deduction is used on the tax return.

34

If the taxpayer is claiming itemized deductions, look at the documentation provided for the amounts claimed.

Schedule A includes the following items:

y Medical and Dental Expenses

y Taxes You Paid

y Interest You Paid

y Gifts to Charity (Contributions)

y Other Itemized Deductions

Next, look at the refundable and non-refundable credits indicated by the answers the taxpayer provided on Page 3 of Form 13614-C.

35

Form 13614-C, page 3 shows the taxpayers had dependent care expenses. They provided the statement shown below, showing that they paid $12,000 in childcare expenses. Next, confirm that the Child and Dependent Care Credit is calculated correctly using Form 2441. The allowable credit from Form 2441 is shown on Schedule 3 and page 2 of the Form 1040.

Confirm that the Child Tax Credit is calculated correctly using the schedules and worksheets provided in the Quality Review print set.

You want to verify if the taxpayers are eligible for the Additional Child Tax Credit because the Child Tax Credit is limited to their tax liability.

36

The taxpayers are also eligible for the Earned Income Credit. Review the Schedule EIC and the worksheets to ensure the information populated correctly.

37

38

If the taxpayer is entitled to other refundable or non-refundable credits, you must review the credit computations to ensure that the credits are allowable, and the amounts reported on the tax return are correct. Examples of other credits include the American Opportunity Credit, Lifetime Learning Credit, and Retirement Savings Contribution Credit.

39

Form 13614-C, Other Information to Report Continue through the Form 13614-C and the tax return. If the taxpayer checked any other items that are applicable to their tax return, you must review the necessary documentation and ensure the amounts reported on the tax return and/or the forms and worksheets are correctly calculated.

Next, determine if the federal income tax withholding, estimated tax payments, and all other payments are correct.

Quality reviewer must ensure taxpayers understand what Marketplace Insurance is to avoid tax return being

rejected. To help the taxpayer understand, the quality reviewer may have to ask clarifying question(s). If the individuals shown on the tax return purchased health insurance through the Marketplace, review the Form 1095-A, Health Insurance Marketplace Statement, and the entries in the software to determine if the Premium Tax Credit or the excess Advanced Premium Tax Credit are accurately calculated.

Confirm the site identification number (SIDN) is correct. This number is in the PTIN block of Form 1040, U.S. Individual Income Tax Return, page 2.

40

The Internal Revenue Service proudly partners with the National Center for Missing & Exploited Children.

Please scan this QR Code with your smart device to find missing children near you.

Visit the National Center for Missing & Exploited Children website or call (800) 843-5678 to help.