Intake/Interview and Quality Review Flashcards
Intake Process Overview Steps (6)
1) Greet the taxpayer and determine purpose for their visit
2) Explain intake/interview and quality review process.
3) Ensure the taxpayer has all documents required to prepare the tax return.
4) Provide taxpayer with intake form, Form 13614-C (If taxpayer doesn’t already have one)
5) Determine certification level of tax return.
6) Assign tax return to a volunteer preparer based on certification level.
What comprises greeting the taxpayer?
A greeting and asking if they are there to have their taxes done. If they only wish to ask questions, refer them as per site’s policy.
Explain intake/interview and quality review process:
Identity Verification: Purpose and Method?
The interview must begin by requiring photo identification. Exceptions for requiring photo ID can be made only by site coordinator under rare circumstances. (Pub 4299). Purpose is that identity theft is growing nationwide problem.
Required Documents
Photo ID for taxpayer (and spouse if married filing jointly)
Social Security card/Individual Taxpayer Identification Number for all persons listed on tax return (dependents)
Proof of income, expense, and life events.
How to determine required certification level?
Intake Form 13614-C includes questions that indicate whether Basic or Advanced certification is required.
Interview Process: Overview (5)
1) Confirm taxpayer photo ID and Taxpayer Identification Number
2) Review Form 13614-C
3) Interview the Taxpayer
4) Make filing status and dependency determinations.
5) Review Documentation (income, expenses, and life events).
When should taxpayer information be entered into the software? (or should not?)
Taxpayer information should not be entered until you have completed a review of Form 13614-C and a thorough interview.
Acceptable photo IDs:
Driver’s license, employer ID, school ID, State ID, MIlitary ID, national ID, visa, or passport. Not limited.
What should you do if taxpayer cannot substantiate their identity or if you feel uncomfortable accepting the items presented as proof of identity?
The taxpayer must be advised to return with an acceptable form of ID.
How to verify taxpayer identification numbers (TIN)?
Taxpayers must provide original or copies of social security cards or acceptable substitute such as Form SSA-1099 and/or any other verification issued from the SSA.
For taxpayers or dependents who do not qualify for an SSN, the volunteer must review an IRS-issued ITIN card or letter or assist with applying for an ITIN.
What to tell taxpayers who are complaining about the verification process?
Mismatch of names and SSN/ITIN info is one of the biggest reasons for delays in processing returns.
Process of reviewing Form 13614-C (4)
-Look at the info completed by the taxpayer
-Engage in a conversation with the taxpayer
-Verify all questions in Parts 1-V have been completed and “Unsure” answers have been addressed and changed to “Yes” or “No”
-Answer required questions in the “To be completed by a Certified Volunteer Preparer”
What kind of questions should you ask the taxpayer?
You should ask probing questions when discussing Form 13614-C. You should ask open ended questions and confirm info provided by the taxpayer is complete and accurate. You should also ask question to clarify inconsistencies or unusual circumstances.
What are important things to check under Form 13614-C Part 1?
Check that taxpayer and spouse’s name match Social Security Cards or ITIN documents. Also make sure Full-time student and Legally blind documents are checked yes or no as these are important for many tax consequences.
