WorksheetsVITA Intake Interview & Quality Review
Total questions: 20
Worksheet time: 10mins
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
What information must a volunteer review to deter the possibility of identity theft?
Form W-2
Photo identification
Last year’s tax return
Medicaid card
A volunteer must review photo identification for every taxpayer to deter the possibility of identity theft.
True
False
When does the taxpayer sign the tax return?
Before quality review and before being advised of their responsibility for the accuracy of the information on the return
After quality review and after being advised of their responsibility for the accuracy of the information on the return
After quality review and before being advised of their responsibility for the accuracy of the information on the return
After quality review and after being advised of their responsibility for the accuracy of the information on the return
The taxpayer signs the tax return after quality review and after being advised of their responsibility for the accuracy of the information on the return.
True
False
The site is busy with many taxpayers waiting for assistance. All volunteers are busy preparing tax returns. Can you quality review the return you just prepared instead of waiting for someone else to quality review the return?
Yes, if it is a returning taxpayer
Yes, with approval of the Site Coordinator
No, self review is never an acceptable quality review method
No, unless you are certified at the Advanced level
You can quality review a tax return you just prepared instead of waiting for someone else to quality review the return.
True
False
Which of the following four critical processes for quality review is not correct:
Engaging in the taxpayer review process
Using Google as a main reference for tax law determinations
Using Form 13614-C, Part VIII as a guide while conducting the quality review
Comparing source documents provided by the taxpayer
Which of the following is true?
Quality review can be conducted by a volunteer preparer certified at Basic when the tax return required an Advanced certification to prepare
Quality review is conducted after the taxpayer signs the tax return
Quality review is an effective tool for preparing an accurate tax return
Taxpayers do not need to be involved in the quality review process
Completing a thorough interview before entering taxpayer information into the software helps avoid which of the following potential problems?
The volunteer may not have the required certifications to prepare the return
The return may be out of scope
The taxpayer may not have all the information needed to prepare the return
All answers are correct
As part of the intake process, each site must:
Have a process to ensure a return is within the scope of the VITA/TCE Programs
Identify the certification level needed to prepare a return
Have a process to ensure volunteers have the certification needed for the returns they prepare
All answers are correct
