Intake/Interview and Quality Review

IRS Pub 5101 – Intake/Interview And Quality Review Training

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Intake/Interview Form 13614-C

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Quality Review Checklist: NTTC 4012 on page K-15

• Put taxpayers at ease and build rapport
• Examine IDs, tax documents, and prior year return
• Determine if any documents or data are missing
• Be sure intake booklet is complete and correct
• Determine if tax return is in scope

Interview Objectives

• Speak clearly
• Ask open‐ended questions
• Allow taxpayer time to respond
• Protect taxpayer privacy
• Don’t be afraid to say, “Let me check that for you”
• Always ask permission to discuss taxpayer information with another counselor

Engage the Taxpayer

• Return will be prepared
• A Quality Review will be conducted by a second certified counselor
• Taxpayer receives printed copy of return and reviews return for accuracy and completeness
• Explain taxpayer is responsible for their tax return
• Taxpayer/spouse sign tax return and form 8879.
• Initial bank account information (refund or direct debit)
• Place all taxpayer documents in envelope
• Return is electronically filed (e‐filed)

Explain the Process

• Confirm identity of taxpayers with government‐issued photo ID
• Local Coordinator (LC) approval required for exceptions
• Confirm tax identification number for every person listed on return
• Social Security card or 1099‐SSA benefits statement
• ITIN letter
• LC approval required for exceptions

Taxpayer Identity and Tax ID

• Did you bring last year's return?
• Did anyone else live in the house with you?
• Did you help support anyone not living with you?
• Do you have any other income?

Important Questions to Ask

Reference: AARP Tax-Aide Scope Manual (see district drop box)

Examples of Issues that are not in scope:

• Most rental property
• Self‐employment with business loss or business expenses >$50,000

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Discuss scope questions with Local Coordinator

Confirm that Return is in Scope

The AARP Intake Booklet has 10 bound pages:

• Pages 1‐5: IRS Intake/Interview (Form 13614‐C)
• Page 6: AARP Demographic Questions
• Page 7: Divider/Instructions Page
• Page 8: IRS Global Carry Forward Consent Form
• Page 9: Relational Offices Consent Form
• Page 10: Information Sharing with AARP Foundation Consent Form

AARP Intake Booklet

• Review information on page 1 of Form 13614-C
• Tax Counselor completes gray shaded areas at bottom right of page 1 by asking questions about dependents

Form 13614-C: Page 1 of AARP Intake Booklet

13614-C Page 1

For TY 2025

• Discuss all checked boxes.
• Ask open ended questions about boxes that were not checked (e.g. Tell me about your income for the year)
• Review Intake Booklet for out-of-scope items or items requiring additional certification
• Add notes on Intake Booklet of any additional information to assist quality reviewer

Form 13614-C: Pages 2 – 3 of AARP Intake Booklet

13614-C Page 2

For TY 2025

13614-C Page 3 for TY 2025

Consent to Disclose Tax Return Information to VITA/TCE Tax

Prep Sites

• Allows TaxSlayer to carryforward taxpayer data to all active TCE/VITA sites in the following year
• Reduces time and errors if taxpayer switches to different site the following year
• Taxpayer/spouse sign form if they agree to consent

Consent #1: IRS Global Carryforward Consent

Consent to Disclose/Use Information to AARP Foundation

• Allows TaxSlayer to share taxpayer’s answers to demographic questions with AARP Foundation
• Enables AARP to receive grants based on our taxpayer population
• Taxpayer/spouse sign form if they agree to consent

Consent #2: Relational Offices Consent

AARP Foundation Program or Services

• Information used to determine taxpayer eligibility for free programs and services offered by AARP Foundation
• Information shared
• Name, address, email address, phone number and age
• Adjusted gross income, household size and income
• Refund allocation
• Taxpayer/spouse sign form if they agree to consent

Consent #3: Information Sharing Consent

• Ask sufficient and thorough questions to ensure accuracy and completeness of tax return
• Verify accuracy of documents presented
• Ask questions if information appears incorrect, inconsistent, or incomplete
• Counselors may not ignore information provided or independently known
• Counselors must not knowingly prepare false returns

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Interview Due Diligence

• Consult with Local Coordinator if concerned with accuracy of documents or answers
• Do not prepare return if interview results appear inaccurate, suspicious or inconsistent
• We can rely in good faith on information from taxpayer

Taxpayer is responsible for return and IRS may require specific documentation

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Interview Due Diligence

All tax returns must be quality reviewed by a second certified volunteer

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Quality Review takes place BEFORE return is printed

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Quality Review Process

The Quality Review Process must include four critical actions:

1. Engaging the taxpayer in the review process.
2. Using the Quality Review Checklist in NTTC 4012 on page K-15 during quality review.
3. Comparing all information provided by the taxpayer on Form 13614-C and supporting documents against the completed tax return entries.
4. If necessary, using reference materials to verify that tax law determinations are correct.

Quality Review Process