VITA Intake Interview & Quality Review

When should an IRS-certified volunteer preparer participating in the VITA/TCE Programs perform a complete interview of a taxpayer?

• Only when the taxpayer has questions

• Only if the taxpayer has never visited your site

• Only when the site is not busy

• For every return prepared at the site

All IRS-certified volunteer preparers participating in the VITA/TCE Programs must use Form 13614-C along with an effective interview for every return prepared at the site.

• True

• False

What should the certified volunteer preparer do before starting the tax return?

• Make sure all questions on Form 13614-C are answered.

• Change “Unsure” answers to “Yes” or “No” based on conversation with the taxpayer.

• Verify the return is within your certification level.

• All answers are correct

The certified volunteer preparer should verify the return is within their certification level as part of the Intake/Interview process.

• True

• False

When reviewing Form 13614-C, you see the “Interest” question is marked “Yes” and the taxpayer gives you Form 1099-INT. You should ask the taxpayer if they had any other interest income.

• True

• False

When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the taxpayer gives you a Form 1099-INT. What should you do next?

• Input Form 1099-INT into tax software

• Go to the next question on Form 13614-C

• Ask the taxpayer if they had any other interest income

VITA and TCE sites are required to conduct quality reviews of every return prepared at the site.

• True

• False

VITA and TCE sites are required to conduct quality reviews:

• Of all the returns prepared by volunteers who have less than two years of experience preparing returns

• Of every return prepared at the site

• Only when there is a Quality Reviewer available

• Of all returns prepared by volunteers with certifications levels below Advanced, Military, or International

A taxpayer tells you that they had health insurance coverage for the entire year, but they did not bring proof of the coverage. This information along with all other information gathered during your interview does not seem unusual or questionable. As a tax preparer, you should:

• Send the taxpayer home to get their insurance card

• Prepare the return using the information without seeing any proof of insurance coverage

• Prepare the return without giving them credit for having health insurance coverage

You do not need to see proof of insurance coverage for a taxpayer if you feel that this information is not unusual or questionable.

• True

• False