1NTTC Training 2012

QUALITY REVIEW

Pub 4491 Lesson 31Pub 4012 Tab 12Form 13614-C Section C

2NTTC Training 2012

WHO CONDUCTS THE QUALITY REVIEW?

QR must be conducted by a second certified counselor (either designated or peer)

QR should be conducted on a computer (red marks in return show, ease of updating errors, saves paper and toner)

3NTTC Training 2012

QUALITY REVIEW OVERVIEWTab 12, Form 13614-C

Verify all TP information, source documents, and information on the IRS Form 13614-C, Intake/Interview & Quality Review Sheet (Sections A & B), are entered on the return

Compare checklist in IRS Intake/Interview & Quality Review (QR) Sheet, Section C, with items entered on the return

4NTTC Training 2012

Verify IRS Intake/Interview & Quality Review Sheet is complete12-8

Verify identity of the taxpayer(s) Verify spelling of names, SSN and DOB for

TP and dependents Verify Filing Status Verify all TP source data entered in return Ask: “Is there any other income?”

QR VERIFICATIONTab 12

5NTTC Training 2012

Verify adjustments and deductions: Itemized deduction (Schedule A)

Verify credits - including required forms Verify correct entry of withholding and any

estimated payments Verify TP’s direct deposit information

Bank routing number & account number Confirm with a blank check

VERIFICATION, cont’d

6NTTC Training 2012

QUALITY REVIEW PROCESSTabs 1, 12

Identify and correct all “red” marks in forms tree in TaxWise1-3

Verify data entered for state returns, if any Verify Practitioner PIN used, not SelfSelect12-1

Verify counselor entered initials in Preparer ID Field (#13) in Preparer Use Form in TaxWise12-

8 QR person enters initials in QR ID Field (#14)

7NTTC Training 2012

QUALITY REVIEW PROCESS, cont’d Tab 12

Run diagnostics and create e-file Review return with TP – ask if the return looks

complete and whether they have any unanswered questions

Remind taxpayer that we are helping them prepare their return and they are ultimately responsible for its content.

Print return for TP(s) to sign Form 8879 after QR (TP retains 8879 and all income forms)12-7

8NTTC Training 2012

QUALITY REVIEW PROCESS, cont’dTab 12

NO TP documents or Form 8879 to be retained by site or any volunteer except for documents to be transmitted with Form 8453- it is therefore critical to verify data, EINs, and business names input accurately in TW

Verify EFIN on 1040 pg 2 Verify SIDN & Site Name on Form 8879

9NTTC Training 2012

Verify all source documents used Verify initials for counselor are in Preparer

Use Form in Preparer ID Field 13, and QR person’s initials in QR ID Field 14

Run diagnostics, create e-file, & print Taxpayer signs Form 8879 which is given

back to him/her with income documents and copy of return

Remind TP to keep for three years

QUALITY REVIEW SUMMARY