VITA-TCE INTAKE-INTERVIEW REVIEW
What tax forms does the taxpayer need to fill out form 13614-C?
Forms W-2, 1099, 1098, 1095
What are six sections of Form 13614-C that may materially change the tax return for the
taxpayer?
1.) did you live in two or more states? 2.) were you a full-time citizen, on visa, or student 3.)
blind/disabled/IPPIN/held digital assets 4.) marital status 5.) refund preference 6.) how would
you like to make payment if balance due?
What sections of form 13614-c pertain to the volunteer that affect the return?
1.) qualifying child or relative 2.) provided 50% or more of their own support 3.) less than $5k
income 4.) taxpayer (s) provided more than 50% of support 5.) taxpayer (s) paid more than half
the cost of maintaining a home for the person
How is a tax return classified as an advanced return?
If a single box in the form is checked and there is an A in the column.
What's the process for indifferent determination of whether a tax return can be prepared at the
site?
Final decision based on a combination of the site's return preparation policy and Scope of
Service Chart listed in Publication 4012.
What are obscure components of Form 13614-C that affect the tax return in page 2?
1.) 1099-R/retirement account? Pension, annuity proceeds/qualified charitable distribution
form 1099-R 3.) disability benefits 4.) social security (ssa-1099) or railroad retirement benefits
(RRB-1099) 5.) union strike benefits (Pub 4012)
What are obscure components of Form 13614-C page 3?
1.) child and dependent care 2.) energy efficient home items (there's a credit for that) 3.) 1099-
C debt cancelled by a lender 4.) loss related to a declared federal disaster area (1099-A) 5.) tax
credit disallowed 6.) low income taxpayer clinic referral (letter from IRS)
What are two examples of information taxpayers can include in the notes section?
