Vita/Tce Site and Return Reviews For SPEC Partners
Vita/Tce Site and Return Reviews For SPEC Partners
Vita/Tce Site and Return Reviews For SPEC Partners
and Return
Reviews for
SPEC Partners
Use with Form 6729-D, VITA/TCE Site Review Sheet,
and Form 6729-C, VITA/TCE Return Review Sheet
Stakeholder Partnerships, Education and
Communications (SPEC)
Publication 5140 (Rev. 2-2024) Catalog Number 66294U Department of the Treasury Internal Revenue Service publish.no.irs.gov
Table of Contents
Purpose ....................................................................................................... 3
Part I: Job Aid for the Partner Site Review - Form 6729-D, VITA/TCE
Site Review Sheet ...................................................................................... 4
QSR #1: Certification .................................................................................................... 5
QSR #2: Intake/Interview and Quality Review Process ................................................ 6
QSR #3: Confirming Photo Identification and Taxpayer Identification Numbers ........... 9
QSR #4: Reference Materials ..................................................................................... 10
QSR #5: Volunteer Agreement ................................................................................... 11
QSR #6: Timely Filing ................................................................................................. 14
QSR #7: Civil Rights ................................................................................................... 15
QSR #8: Site Identification Number ............................................................................ 16
QSR #9: Electronic Filing Identification Number ......................................................... 16
QSR #10: Security ...................................................................................................... 17
Site Operations ........................................................................................................... 20
Adherence to Quality Site Requirements .................................................................... 21
Part II: Job Aid for the Return Review - Form 6729-C, VITA/TCE Return
Review Sheet ............................................................................................ 22
Quality ........................................................................................................................ 24
Entity .......................................................................................................................... 26
Filing Status ................................................................................................................ 26
Dependents ................................................................................................................ 27
Income ........................................................................................................................ 28
Tax and Credits .......................................................................................................... 32
Payments.................................................................................................................... 36
Accuracy ..................................................................................................................... 38
2
Purpose
This job aid is designed to help you when conducting site reviews and return reviews at sites you
sponsor. As a sponsoring partner, you are strongly encouraged to conduct site and return reviews at your
volunteer sites to help ensure consistency in site operations and confirm accurate return preparation.
Your presence and encouragement can have a positive effect on the adherence to all Quality Site
Requirements (QSR) at your sites.
Form 6729-D, VITA/TCE Site Review Sheet, Form 6729-C, VITA/TCE Return Review Sheet, and this job
aid, Publication 5140, VITA/TCE Site and Return Reviews Job Aid for SPEC Partners, are available for
use in conducting these reviews. These partner tools are optional. You may use forms you develop for
this purpose.
SPEC recommends you create a schedule to visit your sponsored sites, plan your method to conduct
reviews, and set up a policy for follow-up reviews. You will decide who will conduct the reviews and how
you, or your designated reviewer will perform the reviews. Ensure the tax law certification of the selected
reviewers is to the highest level of certification needed for returns prepared at the sites they will be
reviewing.
Your SPEC relationship manager is available to supply guidance on conducting site reviews, return
reviews, and to help you develop a review plan.
Reference Materials
All relevant publications, forms, schedules, and added resource information are bolded in blue throughout
this document with the web links on the Links for Publications, Forms and Additional Resource Materials
section at the end of this document.
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Part I: Job Aid for the Partner Site Review - Form 6729-D,
VITA/TCE Site Review Sheet
Form 6729-D, VITA/TCE Site Review Sheet, is used to:
■ Measure site adherence to all Quality Site Requirements (QSR) and Volunteer Standards of
Conduct (VSC)
■ identify trends
Refer to Publication 5166, VITA/TCE Volunteer Quality Site Requirements, Publication 5683, VITA/TCE
Handbook for Partners and Site Coordinators and Publication 4961, VITA/TCE Volunteer Standards of
Conduct- Ethics Training, for details about the QSR and VSC. for details about QSR and VSC.
Use the open-ended questions shown in parenthesis on Form 6729-D and ask the coordinator to explain
the site’s processes and procedures. Ask probing questions, as needed, to obtain enough detail to ensure
the coordinator is adhering to all critical components for each QSR. Confirm the information provided by
the coordinator with what you observe at the site.
When the site is not in compliance with one or more QSR, explain to the coordinator the importance and
purpose of the QSR. Decide what corrective actions are needed and assist the site with these actions, as
appropriate. See publication 5166 for information on corrective actions.
Each question on the Form 6729-D has a comments field for notes and corrective actions taken. You may
want to do a follow-up visit to ensure the coordinator and volunteers were able to implement the
corrective actions.
Questions used to decide how to answer the measurement question are underlined on the Form 6729-D.
Questions shown in bold font on Form 6729-D are used to measure adherence to all QSR. Rate the site’s
adherence to all QSR based on the percentage of QSR the site met. If the site met all ten QSR, rate the
site at 100%; if the site met nine QSR, rate the site at 90%, etc.
Some answer options on Form 6729-D are underlined. SPEC employees use the Form 6729-D to
record results of site reviews. The underlined items require SPEC employees conducting Field Site
Visits and Remote Site Reviews to make a comment in the internal IRS database used to store the
results of the reviews. Partner reviewers can ignore the underlined items on Form 6729-D.
SPEC recommends you review the references listed on the Links for Publications, Forms and Additional
Resource Materials section, at the end of this document, before going out on your reviews.
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QSR #1: Certification
Question 1: Did the site meet the components for QSR # 1?
Answer Options
(Explain the process used to confirm volunteer certification)
All volunteers must annually certify by passing the applicable test Yes
certifications with a passing score of 80% or higher before performing any
site related duties. No – Unable to verify
Ask the coordinator to explain the process used to ensure all volunteers are No – Not certified in tax
certified to the appropriate level needed for their work duties. The process law
described by the coordinator should include how they confirm the
volunteer’s certification in: No – Not certified in
Volunteer Standards of
■ Volunteer Standards of Conduct (VSC) (all volunteers) Conduct
■ Intake/Interview and Quality Review (I/I and QR)
No – Coordinator did
■ Tax law not pass Site
All Coordinators and alternate coordinators must annually certify by passing Coordinator Test
the Site Coordinator Test with a passing score of 80% or higher before
performing any site coordinator duties. No – Not certified in
Intake/Interview and
Use the following documents to confirm VSC, (I/I and QR), and tax law Quality Review
certification:
No – Other (use if more
■ Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE than one “No” applies)
Programs
■ Form 13206, Volunteer Assistance Summary Report, or similar
partner- created list containing the same information.
You may want to take this information with you if you already have a listing
of the certified volunteers. VITA/TCE volunteers with the professional
designation of attorney, Certified Public Accountant (CPA) or Enrolled Agent
(EA) who have an active license and are in good standing, may certify on
new provisions and tax law changes using the Federal Tax Law Updates
Test for Circular 230 Professionals (C230). Volunteers certified in the C230
may prepare all tax returns within the scope of the VITA/TCE Program.
5
Question 2: Are all volunteers certified using Link & Learn Taxes? Answer Options
Yes
Confirm volunteers have all certified using Link & Learn Taxes
No
Answer “No” if the volunteers did not certify using Link & Learn Taxes
and explain the reason why in the Comments.
6
Question 3: Did the site meet all components of QSR #2? (Explain the
Answer Options
Intake/Interview and Quality Review Process used at this site)
Ask the coordinator to describe their process from the time a taxpayer walks in Yes
the door until they leave with the completed return. The coordinator should
cover all steps. If not, you will need to ask more questions to clarify the No – Not using Form
process used. 13614-C
Ask the coordinator to explain how they ensure volunteer tax preparers and No – Not interviewing
quality reviewers have the tax law certification level needed for the returns the taxpayer
they prepare and review at the site. The site must have a process for ensuring
IRS tax law-certified volunteer preparers and quality reviewers only prepare No – No process to
returns within the scope of the VITA/TCE Program and at their certification identify out-of-scope-
level. issues
All out-of-scope issues must be identified early in the return preparation No – No process to
process, preferably during the intake/interview. See Publication 4012, assign returns based
VITA/TCE Volunteer Resource Guide – Scope of Service Chart. on volunteer
certification
Publication 5166, VITA/TCE Volunteer Quality Site Requirements, outlines all
the components of the Intake/Interview and the Quality Review Process. One No – Not using Form
of the key areas of concern is the review and completion of Form 13614-C, 14446 (Virtual Site)
Intake/Interview and Quality Review Sheet, during return preparation and
quality review. All questions must be answered, all unsure answers clarified No – Does not quality
and corrected, and the gray “To be completed by Certified Volunteer” section review all returns
must be complete.
No – Incomplete or
The process must include a tax law-certified volunteer advising the taxpayer of unapproved Quality
their responsibility for the accuracy of the information shown on their return Review Process
before they sign the return.
No – Not advising
If not already stated, this is the ideal time for the volunteer to advise the taxpayers of
taxpayers of their responsibility for the accuracy of the information shown on responsibility
their tax return
No – Other (use if
Additional Information to Consider: more than one “No”
applies)
■ Prior year returns should be prepared using the current revision of Form
13614-C
■ If you review a site operating under an approved Virtual VITA/TCE
Model or a Temporary Virtual VITA/TCE Process Contingency Plan,
ensure the site is using Form 14446, Virtual VITA/TCE Taxpayer
Consent
Tax-Aide sites using an approved Drop Off service delivery model need
not secure Form 14446, Virtual VITA/TCE Taxpayer Consent. Tax-Aide
Drop Off sites must use internal document titled “2024 Drop-Off
Document Inventory Checklist” giving taxpayers an explanation of the
Drop Off process and providing a means for taxpayers to consent to the use of
this service delivery model. Sites using Tax-Aide virtual service delivery
models must secure Form 14446.
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Question 3: Did the site meet all components of QSR #2? (Explain the
Answer Options
Intake/Interview and Quality Review Process used at this site)
■ Only prepares returns that are in scope for the VITA/TCE Program and
the volunteer’s certification level,
■ Follows all the necessary steps for the Intake/Interview and Quality
Review Process, and
■ Advises taxpayers of their responsibility for the information on their tax
return.
Use one of the “No” options if you find a part of the process is missing.
Choose the answer that best describes what was missing from the process.
Use the answer option “No – Other” when more than one part of the process
is missing. Make comments indicating the missing components.
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QSR #3: Confirming Photo Identification and Taxpayer Identification Numbers
Question 4: Are all volunteers confirming the identity of the taxpayer
(and spouse, if married filing jointly) and taxpayer identification numbers
Answer Options
(TIN) for everyone listed on the return? (Explain the process used to
confirm taxpayer identities and TIN)
Ask the coordinator to explain the process used to confirm taxpayer Yes
identities and Taxpayer Identification Numbers (TIN) using appropriate
documentation. No – Not reviewing photo
identification
The process must include a review of documents including original
photo identification (ID). In addition, volunteers must review original or No – Spouse/Taxpayer not
copies (paper or electronic) of Social Security Administration issued present/No Power of
documents such as social security cards, Form SSA-1099, and/or any Attorney
other verification issued from the SSA Office. For taxpayers or
dependents who do not qualify for an SSN, volunteers must see their No – Not confirming
IRS-issued individual taxpayer identification number (ITIN) card or letter. taxpayer identification
number
Refer to Publication 4299, Privacy, Confidentiality, and Civil Rights - A
Public Trust, for more information. Use this publication for guidance No – Other (use if more
when the taxpayers are married and only one spouse is at the site. than one “No” applies)
ITIN Expiration:
If you answered:
9
QSR #4: Reference Materials
Question 5: Are all required reference materials available at the site?
Answer Options
(Tell me what reference material you use at the site)
Confirm the site has at least one copy of Publications 17, 4012 and 4299 Yes
along with the Volunteer Tax Alerts (VTA) and Quality Site Requirement
Alerts (QSRA) or CyberTax Alerts issued by Tax-Aide available. Ask the No – Publication 4012 not
coordinator to explain how to access publications electronically for those available
not in print version.
No – Publication 17 not
These publications are available on IRS.gov or in the available
TaxSlayer Navigation bar under VITA/TCE Publications and
User Guides when signed into the TaxSlayer software. No – Publication 4299 not
available
This is the measurement question for QSR #4
No – Volunteer Tax
If you answered: Alerts/Quality Site
Requirements
■ “Yes” the site met this QSR. Alerts/CyberTax Alerts not
available
■ “No” the site did not meet this QSR.
No – Other (use if more
than one “No” applies)
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QSR #5: Volunteer Agreement
Question 7: Is the volunteer’s identity, name and address confirmed
using government-issued photo ID, and are Forms 13615 signed and
Answer Options
dated by the volunteer and approving official? (Tell me the process for
securing signed volunteer agreements).
Yes
By signing Form 13615, Volunteer Standards of Conduct Agreement –
VITA/ TCE Programs, the volunteer indicates they have read and
No – Unable to verify
understand the agreement and promise to adhere to the Volunteer
Standards of Conduct (VSC).
No – Not signed/dated
by volunteer or approving
All partners/coordinators must have a process in place for the partner-
official
designated approver to sign each Form 13615 after confirming the
identity, name and address of the volunteer using government-issued
No – Form 13206 does not
photo identification. The partner’s signature also validates the
certify Forms 13615
certification level and other volunteer information on the form.
validation
Form 13615 is not required to be held at the site/partner level. Form
No – Not requiring
13206 or a similar partner created form can be used to verify all Forms
government- issued
13615 were received and signed/dated by the volunteer and partner. If
photo ID
using Form 13206 or an equivalent to verify volunteer certifications and
government-issued photo ID, the box on Form 13206 must be checked
or include an indication that volunteers’ government-issued photo IDs
have been verified. Form 13615 must be retained if the volunteer is
requesting CE credit. If you are unable to verify any or all Forms 13615
were signed by the volunteers and the partner-designated official, you
must work with the coordinator to establish a process that ensures all
volunteers and partner designated approvers sign, date, and verify all
Forms 13615.
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Question 8: Were any violations to the Volunteer Standards of Conduct
Answer Options
(VSC) identified?
See the list of VSC in the answer options. Publication 5683, VITA/TCE No violations identified
Handbook for Partners and Site Coordinators has a full description of
each VSC and recommended corrective actions. Yes-Violation to VSC #1 -
Follow all Quality Site
Remember the distinction between QSR non-compliance and a violation Requirements (QSR)
to VSC #1, follow the QSR. A VSC violation relating to the QSR only
occurs if the volunteer REFUSES to comply with the QSR and/or if the Yes-Violation to VSC #2 -
volunteer intentionally violates the QSR and refuses to change this
Do not accept payment, ask
behavior after being counseled. If the volunteer begins adhering to the
QSR, they have not violated the VSC. for donations, or accept
refund payments for federal
If more than one standard was violated, check the box for the most or state tax return
egregious violation. preparation from customers
A volunteer’s inappropriate actions can jeopardize your partnership with Yes-Violation to VSC #3 -
the IRS. If the volunteer does not correct their behavior immediately, ask Do not solicit business from
them to leave the site. Partners and coordinators who find a VSC taxpayers you help or use
violation must email SPEC headquarters at wi.voltax@irs.gov and copy the information you gained
the partner and the local SPEC territory office as appropriate. The email
about them (taxpayer
notification should include your name, contact number, site name, and a
detailed description of the incident including the taxpayers full name, information) for any direct
date the incident occurred, and the number of taxpayers affected by the or indirect personal benefit
violation, if applicable. for yourself, any other
specific individual or
If you answer “Yes” to this question, you MUST answer “No” to organization
Question 9.
Yes-Violation to VSC #4 -
Do not knowingly prepare
false returns
Yes-Violation to VSC #5 -
Do not engage in criminal,
infamous, dishonest,
notoriously disgraceful
conduct, or any other
conduct considered to have
a negative effect on the
VITA/TCE programs
Yes-Violation to VSC #6 -
Treat all taxpayers in a
professional, courteous,
and respectful manner
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Question 9: Did the site meet all components of QSR 5? Answer Options
Yes
This is the measurement question for QSR #5
No
Review your answers to questions 7 and 8 to answer this measurement
question.
■ You could not verify all Forms 13615 were signed/dated by the
volunteer and partner, OR
■ You identified a violation to the Volunteer Standards of Conduct
Tax-Aide sites will use their current D143 poster, which includes all
required SPEC language, including the VolTax external referral
information. Tax-Aide sites will not use Publication 4836 (en-sp).
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QSR #6: Timely Filing
Question 11: Are timely filing requirements met? (Explain your process
for transmitting returns, obtaining acknowledgements, and correcting Answer Options
rejects. Explain how taxpayers sign their tax return.)
Yes
Ask the site coordinator to explain the process used to:
No – Not transmitting timely
■ Transmit the tax returns (within 3 calendar days)
■ Retrieve acknowledgements (preferably within 48 hours of No – Form 8879 not signed
transmission)
■ Notify a taxpayer if a reject cannot be corrected (attempted within No – Not retrieving
24 hours) acknowledgements timely
Ask the coordinator to explain how the site handles Form 8879, IRS e- No – Not notifying
file Signature Authorization. The process explained should include: taxpayers of rejects timely
■ The taxpayer is asked to sign Form 8879 before return is No – Other (use if more
transmitted; and than one
■ The signed Form 8879 is given to the taxpayer with a copy of their
tax return. “No” applies)
Select the answer option “Yes” if the site is preparing only
paper returns.
If you answered:
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QSR #7: Civil Rights
Question 12: Is a current Civil Rights poster made available to all
taxpayers who seek services at the site? (Explain your process for
Answer Options
ensuring volunteers and taxpayers know how to report Civil Rights
issues identified at your site.)
Yes
Observe the location of the civil rights poster at traditional sites. The
poster must be visible at the first point of contact between the taxpayer
No
and volunteer.
When reviewing 100% virtual sites, ensure the poster is made available
to all taxpayers seeking services.
Confirm the site is using a current Publication 4053 (en-sp), Your Civil
Rights are Protected, poster for IRS Assisted Programs
(VITA/TCE/LITC) (English & Spanish).
Tax-Aide sites use their current D143 poster, which includes the
updated civil rights language required for all free tax preparation sites.
Tax-Aide will also use the translated Publications 4053 based on the
clients served at an individual Tax-Aide site.
Answer “Yes” if the site is using Publication 4454, Your Civil Rights are
Protected, an optional product designed to notify taxpayers of their civil
rights when tax preparation services cannot be offered.
If you answered:
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QSR #8: Site Identification Number
Question 13: Does the site use the correct site identification number
Answer Options
(SIDN)? (What site identification number or SIDN are you using?)
Yes
Confirm the site is using the correct SIDN by asking the site coordinator
to provide the SIDN being used at the site or by reviewing a printed tax
No
return. The SIDN will appear in the preparer tax identification number
(PTIN box) in the signature section of the return.
If you identify the site has been using an incorrect SIDN, it must be
corrected immediately. You or the coordinator should contact TaxSlayer
that day for instructions on re-setting the SIDN on tax returns which
have not yet been submitted for e-file. In addition, contact your SPEC
relationship manager and inform them of the error. You will need to
provide the incorrect SIDN that was used.
The SIDN is very important for counting the number of returns that were
prepared at the site. An incorrect SIDN will understate the number of
returns prepared.
If you answered:
If you identify the site has been using an incorrect EFIN, it must be
corrected. You or the coordinator should contact TaxSlayer for
instructions on resetting the EFIN on tax returns which have not been
submitted for e-file.
If you answered:
16
QSR #10: Security
Question 15: Does the site have a SPEC-approved security plan and is
the plan available at the site? (Please share a copy of your security Answer Options
plan.)
Yes
Request a copy of the site’s security plan. The security plan must be
completed and signed by the site coordinator and approved by SPEC.
No – Not available at the
Sites can use Form 15272, VITA/TCE Security Plan, or a similar
site
document that captures the same information. A copy of the security
plan (either electronic or physical) must be maintained at the site.
No – Site does not have a
SPEC-approved security
Use the answer option:
plan
■ Answer “No – Not available at the site” if the plan was not at the
No – Other
site to review.
■ Answer “No – Site does not have a security plan” if the site has
not developed a security plan.
■ Answer “No – Other” if more than one answer applies Use the
Comments to provide an explanation.
If you answer “No” to this question, you MUST answer “No” to
Question 20.
Question 16: Are the site’s computers and internet connection password
protected? (Explain measures taken to password protect computers and Answer Options
internet connections.)
Yes
Have the coordinator explain the site’s policy for computer and internet
passwords.
No – Computers without
passwords
Use the answer option:
No – Internet without
■ Answer “No – Computers without passwords” if equipment is not
properly secured with passwords. password
17
Question 17: Are adequate security measures taken to protect
computers, printers and all other equipment during and after site
Answer Options
operating hours? (Explain measures taken to protect computers and all
equipment used by the site.)
Yes
Ask the coordinator to explain the steps taken to protect computers,
printers, and all equipment during and after site operating hours.
No
Use the answer option:
Question 18: Does the site protect, safely store and/or properly dispose
of personally identifiable information (PII)? (Explain the process you use Answer Options
to protect, store, and dispose of taxpayer data.)
Yes
Ask the coordinator to explain if they keep any physical and/or electronic
personally identifiable information (PII) for any reason during and after
No – PII not protected
the filing season.
No – PII not properly
Ask the coordinator how they dispose of sensitive information,
disposed
including PII.
No – Other
Answer “No – Other” if more than one negative answer applies.
Use the Comments to provide an explanation.
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Question 19: If Section 7216 is applicable, are consent notices properly
secured? (Do you or your partner collect taxpayer information which is
Answer Options
used for anything other than preparing tax returns? If yes, explain the
process for the consent or denial of the use and/or disclosure.)
Ask the coordinator if the site uses any tax return information for any Yes – Consent notices
reason other than preparing tax returns. If so, ask the coordinator to properly secured
explain their process for securing Section 7216 consents.
N/A – Consent notices are
See Publication 4299, for a definition and explanation of Relational not required
EFINs, Use and Disclose Consents, and Global Carry Forward
Consents. Answer N/A, if taxpayer information is not used for purposes No – Consent notices not
other than tax return preparation, consent notices are not required properly secured
based on the exception.
Question 20: Did the site meet the components for QSR #10? Answer Options
Yes
This is the measurement question.
No
Answer “Yes” if you confirmed the site:
19
Question 21: Does the site use the tax software features to generally
limit volunteer access to tax returns outside of site operating hours?
Answer Options
(Explain the processes used to limit volunteer access to tax returns in
the tax software during and after site hours.)
Yes
Have the coordinator explain how they identify everyone who assisted in
a tax return’s preparation process and how they limit after-hours access
No
to the software.
For sites using TaxSlayer, ask the coordinator to provide the Username
Report and review to determine the access volunteers have at the site.
The Username Report will show all users (active, inactive and archived)
and the security template assigned to each user. To access this report:
from home screen; select Reports, Other Data Report, then Username
Reports.
Site Operations
Question 23: Is the site operating information in SPECTRM correct?
Answer Options
(What are your site operating days and hours?)
Yes
Ask the coordinator to verify days and hours of operation and language
services offered. Compare this information to the received Form 13715,
No
Volunteer Site Information Sheet.
20
Adherence to Quality Site Requirements
Question 24: What is the overall Quality Site Requirement adherence
Answer Options
rating?
This is the end of the Site Review section of the Job Aid. The next section covers the Return Review.
21
Part II: Job Aid for the Return Review - Form 6729-C,
VITA/TCE Return Review Sheet
Including return reviews during your site visit ensures you get a complete view of the return preparation
process. You can:
■ Ensure the correct Intake/Interview and Quality Review process is used at the site, by verifying
the Form 13614-C, Intake/Interview and Quality Review Sheet, is completed for every tax return.
■ Confirm volunteers are comparing the Forms 13614-C and all tax return documents for each tax
return prepared.
■ Determine if the assignment process at the site ensures the preparers and quality reviewers are
certified to the appropriate level for the tax return and whether out-of-scope returns are being
prepared.
■ Confirm the site identification number (SIDN) and electronic filing identification number (EFIN) are
correct by checking the printed return on the 1040 signature area in the Preparer Tax
Identification Number (PTIN) section to find the SIDN and Form 8879, IRS e-file Signature
Authorization, Part III to find the EFIN.
■ Verify the accuracy of the returns and whether resource materials are used to correctly make tax
law determinations.
■ Identify areas of tax law where there is an opportunity to enhance the volunteers’ skills by
improving the tax law training.
■ Looking for ways to improve the quality of the volunteer return preparation process at the site.
SPEC combined several products into Publication 5838, VITA/TCE Intake/Interview and Quality Review
Handbook. Publication 5838 is designed to help SPEC partners and employees understand the process
of conducting effective intake/interview and quality reviews. It demonstrates a best practice for conducting
a complete and effective quality review.
To start your return review, you randomly select a tax return that has completed the quality review
process. Ask the taxpayer’s permission to quality review the return; explain the purpose of the review is to
ensure the site is following required processes and to measure the accuracy of the returns prepared at
the site. The number of return reviews you conduct is at your own discretion. SPEC recommends one to
three return reviews per site visit.
Prior to beginning the return review, ensure all questions on the Form 13614-C have been answered and
any “Unsure” answers are clarified and answered with a “Yes” or “No.” Make sure the volunteer has
completed the gray shaded “To be completed by the Certified Volunteer Preparer” section as needed,
and the information was correctly used to make accurate tax law determinations. Compare Form 13614-
C, Intake/Interview and Quality Review Sheet, and the tax return documents used to prepare the return
with the completed tax return.
If your sites are using the TaxSlayer software, SPEC recommends you use the Quality Review print set
for your return review. This print set is comprehensive and will make the review much easier. If you have
access to the site software you can review a PDF of the tax return, otherwise you will use the paper
22
return and accompanying schedules, forms, and worksheets. If the return is accurate, the paper return
you review can be used as the Taxpayer Print Set copy.
Review the return line-by-line and answer the questions that correspond with the Form 1040, U.S.
Individual Income Tax Return or schedule line item on Form 6729-C, VITA/TCE Return Review Sheet.
Beginning with the Entity Section, questions are listed in the same order as the Form 1040 and
schedules. As you complete the Form 6729-C:
■ Enter a detailed comment, if needed. Example: Input incorrect amount of federal withholding from
W-2. $210 and should be $2100.
The measured questions are bolded on Form 6729-C. If any of the bolded questions are answered No
the return is considered inaccurate. Questions 1 to 3 will help you evaluate adherence to the Quality Site
Requirement (QSR) #2, Intake/Interview and Quality Review, during the site review.
23
Quality
Question 1: Was Form 13614-C, Intake/Interview and Quality Review
Answer Options
Sheet, completed and corrected, if necessary?
Yes
This question should be answered based on your observation and your
review of Form 13614-C and all tax return documents. You can also ask
No
the site coordinator and/or the taxpayer for information on the
Intake/Interview and Quality Review Process that was conducted if you
did not observe the entire process.
The quality reviewer is required to use the prepared return, Form 13614-
C, and all available tax return documents during the review. The quality
review should also include a discussion with the taxpayer to ensure their
understanding and agreement to the entries on the return prior to the
taxpayer leaving the site.
You should conduct the return review even if the return did not go
through a quality review process.
Volunteers use the current year Form 13614-C for preparation of prior
year returns. Volunteers should have access to prior year Forms 13614-
C for reference purposes on IRS.gov.
The answer to this question will help you evaluate adherence to QSR #2
on the site review.
24
Question 2: What is the certification level needed for this return? Answer Options
Review the return and determine the highest tax law certification level Advanced
needed, including specialty certifications, to prepare or quality review
this return. You will use this information to answer the next question. Military
Question 3: Were both the tax preparer and quality reviewer certified at
Answer Options
the level required to prepare and review this return?
The site must have a process for ensuring volunteers only prepare and Yes – Both were certified at
quality review returns within the scope of their certification level. If the the level needed
certification level of the tax preparer or quality reviewer was not correct
for the return, explain to the site coordinator the requirement that No – Preparer was not
volunteers only prepare and review returns within their certification level. certified at the level needed
Review the site process for assigning returns and evaluate where the
breakdown occurred. No – Quality reviewer was
not certified at the level
The site must have a process for ensuring volunteers only prepare and needed
quality review returns within the scope of their certification level. If the
certification level of the tax preparer or quality reviewer was not correct No – Neither were certified
for the return, explain to the site coordinator the requirement that at the level needed
volunteers only prepare and review returns within their certification level.
Review the site process for assigning returns and evaluate where the No – Other
breakdown occurred.
Volunteers that qualify and certify using the Federal Tax Law Updates
Test for Circular 230 Professionals (C230) can prepare or review all
returns that are within the scope of the VITA/TCE Program (Basic,
Advanced, Military, or any Specialty tax law certifications).
The answer to this question will help you evaluate adherence to QSR #2
of the site review. A “No” to this question means the site is not assigning
tax returns to a preparer/reviewer with the correct certification level.
Discuss the return assignment process with the coordinator to identify
improvements they need make.
25
Entity
Question 4: Are all names on the return correct? Answer Options
Use the social security card, or other approved documentation, to verify Yes – All are correct
the accuracy of the names of the taxpayer(s), dependent(s), or
qualifying child(ren). No – One or more names
are incorrect
See Pub 4299, Privacy, Confidentiality and Civil Rights – A Public Trust,
for approved documentation for verifying names.
Compare with Form 13614-C or if unclear, ask the taxpayer. Be aware Yes- Address is correct
of an apartment or unit number. A correct address is crucial to ensure
the taxpayer receives all mail from IRS. No- Address is not correct
Use the social security card, or other approved documentation, to verify Yes – All SSN/ITIN(s) are
the accuracy of the taxpayer identification numbers (TIN). correct
Individual taxpayer identification number (ITIN) letters or cards must be No – One or more
used for verification for those without Social Security numbers (SSN). SSN/ITIN(s) are incorrect
Some ITINs will expire because of the PATH legislation. If the N/A – W-7 Application
ITIN is one that will automatically expire, make sure the volunteer
explained to the taxpayer how to renew the ITIN.
Filing Status
Question 7: What is the filing status on the return? Answer Options
Remember to answer this question prior to any corrections being made Single
to the return.
Married Filing Jointly (MFJ)
Qualifying Surviving
Spouse (QSS)
Other
26
Question 8: Is the filing status on the return correct? Answer Options
Does Form 13614-C support the filing status shown on the return? Yes
Remember this pertains to the initial return reviewed.
No – Should be Single
Review Form 13614-C, Parts I and II. Publication 4012, Tab B, has a
detailed Filing Status – Decision Tree. Refer to Publication 17 for No – Should be MFJ
unusual or complex issues.
No – Should be MFS
Verify the filing status determination is the most advantageous for the
taxpayer. No – Should be HOH
No – Should be QSS
No – Other
Dependents
Question 9: Is the taxpayer (and/or spouse, if married filing jointly)
Answer Options
identified correctly as a dependent of someone else?
If the taxpayer or spouse can be claimed by another taxpayer, the Yes – Someone can claim
box(es) on Form 1040, page 1 will be checked. Verify whether the box is the taxpayer (and/or
correctly checked or correctly left unchecked. spouse, if married filing
jointly) as a dependent and
Be sure to look at Page 1 of Form 13614-C for full time students. Some identified correctly
students should be claimed by their parents.
No – Failed to identify that
See Publication 4012, Tab C, for more information. someone can claim the
taxpayer (and/or spouse, if
married filing jointly) as a
dependent
No – Erroneously identified
that someone can claim the
taxpayer (and/or spouse, if
married filing jointly) as a
dependent
No – Other
27
Question 10: Are dependents identified correctly? Answer Options
Are all the persons listed as dependents on the return eligible as a Yes – Dependents correct
qualifying child or qualifying relative?
No – Claiming ineligible
Look at Part II, section 2 of the Form 13614-C. If potential dependents person
are listed, ensure the volunteer completed the gray section titled “To be
Completed by a Certified Volunteer Preparer.” If this section is not No – Failed to claim eligible
completed, you will not be able to verify whether the individuals should person
be claimed as dependents or not. Return the Form 13614-C to the IRS
tax law-certified volunteer for completion or interview the taxpayer No – Other
yourself to complete the gray section and verify the correct dependency
determinations. N/A – Not eligible to claim
dependents and none
Use the Tables in Publications 4012, Tab C, to make the dependency claimed
determinations. Publication 17 can be useful for unusual and complex
issues.
Review Form 13614-C, Parts I and II. Publication 4012, Tab B, has a
detailed Filing Status – Decision Tree.
Income
Question 11: Are Form W-2 and other income (Form 1040, lines 1a-h)
Answer Options
correct?
Generally, wages are reported on Form W-2. See Form 13614-C, Part Yes
III,
No
Q1-Q3. Does the number of jobs listed correspond with the number of
W-2s in hand? N/A – No wages and none
claimed.
Using the Quality Review print set, you will have a copy of the W-2s as
they were input in the software. Compare the print set W-2s with the
source document W- 2s. Check each box to ensure they are accurately
input.
28
Question 12: Are interest and dividends (Form 1040, lines 2b and 3b)
Answer Options
correct?
Look at Form 1040, page 1, lines 2b and 3b and compare them to the Yes – Interest and/or
answer the taxpayer provided on Form 13614-C, Part lll, Q4. If the dividends correct
taxpayer has a “Yes” on Form 13614-C for interest and/or dividends,
then there should be an entry on line 2a, 2b, 3a and/or 3b of Form 1040. No – Interest income is
There are four spaces on the 1040 to look. Many brokers issue incorrect
combined statements. Review the broker combined statement for the
areas indicated as Forms 1099-INT, Interest Income and 1099-DIV, No – Dividend income is
Dividends and Distributions. They are usually identified in sub-headings. incorrect
Remember, interest does not always have a source document. You
must note taxpayer oral testimony on the Form 13614-C if a source No – Other
document is not provided.
N/A -No interest or dividend
income and none claimed
Question 13: Are IRA, pension and annuity income (Form 1040, lines 4b
Answer Options
and 5b) correct?
Look at Form 1040, lines 4b and 5b and compare it to the answers the Yes
taxpayer provided on Form 13614-C, Part lll, Q10 and Q11.
No
If the taxpayer has a “Yes” for retirement payments, there should be an
entry on Form 1040, line 4a and most likely 4b also. If the taxpayer has N/A – No IRA, pension, or
a “Yes” for disability income verify how the income should be reported annuity income and none
on the return, as a retirement distribution or as wages. Some disability claimed
payments are non-taxable, for example, Supplemental Security Income
(SSI). Using the Quality Review print set, you will have a copy of the
Form 1099-Rs as they were input in the software. Compare the Form
1099-Rs that were input with the source documents. Verify the correct
distribution code is entered in box 7. Understanding what the code
means tells you how the income should be reported and whether there
is a possibility of an additional tax computation or an exception to the
additional tax.
On Form 1099-R, Box 2, if the taxable amount is not shown, ask the
volunteer how the taxable amount was determined. The Quality Review
print set includes the Simplified Worksheet if the amount was
determined using this method. (When taxable amount is not determined
on a 1099-R, the return must be prepared, and quality reviewed by
volunteers with Advanced tax law certification).
29
Question 14: Is income from Social security benefits (Form 1040, line
Answer Options
6b) correct?
Look at Form 1040, Line 6b and compare it to the answer the taxpayer Yes
provided on Form 13614-C, Part III, Q13. If the taxpayer marked “Yes”
to the question on the Form 13614-C, they should have a Form SSA- No
1099 from the Social Security Administration as a source document.
N/A – No Social Security
Often clients will only have a portion of their Social security benefits that income and none claimed
are taxable. Check both Line 6a and 6b. Line 6a should match the
amount in box 5 of the Form SSA-1099. TaxSlayer, and other tax
software, will calculate the amount of social security that is taxable
based on the amount of income the taxpayer has and other factors. You
can rely on the software calculation if all other data has been entered
correctly.
Using the Quality Review print set, you can review the Social Security
Benefits Worksheet.
Question 15: Are Capital gains or losses (Form 1040, line 7) correct? Answer Options
There are several forms to look at when reviewing capital gains. The Yes
Form(s) 8949, Sales and Other Dispositions of Capital Assets is the
base form to review and compare to the source documents. From this No
form the gains/losses flow to Schedule D, then to Form 1040, Line 7.
N/A – No capital gains or
Look at Form 13614-C, Part III, Q9. If there is a “Yes” on this Line, verify losses and none claimed
the amounts by reviewing the source documents (Forms 1099-B) and
comparing to the input documents. Brokerage statements usually break
the Forms 1099-B out to show the long and short-term gains/losses. In
addition, the brokerage statements most often show which checkbox on
Form 8949 each transaction should be reported under.
There are instances where the capital gain/loss does not have to be
reported on Schedule D. These are usually capital gains from a Form
1099-DIV, reported in Box 3a. In these cases, the amount will go directly
to Form 1040, Line 7 without the Schedule D or the Form 8949.
Sometimes the taxpayer has their own records, and this can be
confusing. Compare the taxpayer’s records with the entries on the
Forms 8949 and determine if the gain/loss is calculated correctly.
30
Question 16: Is business income (Schedule 1, line 3) correct? Answer Options
For business income look at Form 13614-C, Part lll, Q7 and Q8 for Yes – Net business income
potential self-employment income and Part IV, Q7 for possible correct
expenses. Examine the Schedule C for accuracy of all business income
and expenses. If there is an error in either income or expenses, then the No – Error in reported
net business income will be incorrect. If the taxpayer doesn’t have income
source documents for income and/or expenses, the oral testimony from
the taxpayer should be recorded on the Form 13614-C. The Schedule C No – Error in reported
net income will flow to Schedule 1, Line 3 and total additional income expenses
from Schedule 1, Line 10 will then flow to Form 1040, Line 8.
No – Sch C required but
Be sure to check: none prepared
Question 17: Is all additional income (Schedule 1, line 10) correct? Answer Options
This question covers additional Schedule 1 income other than, line 3 Yes – Additional income
business income. Look at Form 13614-C, Part lll, questions 5, 6, 12, 14 correct
and 15 on Form 13614-C. A “Yes” answer to any of these questions will
require a review of Form 1040, Schedule 1, along with any additional No – Error in taxable
worksheets or schedules. Check Schedule 1, line 8 (Other income) for refunds, credits or offsets
accuracy if there is an entry. Remember, self-employment income is
reported on a 1099-NEC, box 1, and is sometimes erroneously recorded No – Error in alimony
on line 8. Box 1 income must be reported on a Schedule C. Form 1099- received
MISC, box 3, may include a prize or award and is correctly reported on
line 8 of the Schedule 1. No – Error in rental,
royalties, etc.
If the taxpayer does not have all supporting documents for taxable
income, the return can be prepared based on the taxpayer’s oral No – Error in HSA
testimony. Comments should be made on Form 13614-C by the tax law- distribution
certified volunteer when oral testimony is accepted. If comments were
not made on Form 13614-C, you should verify with the volunteer and No – Error in
make the comments on Form 13614-C. unemployment
compensation
No – Other
31
Question 18: Are adjustments to income (Schedule 1, line 26) correct? Answer Options
Adjustments are shown on Schedule 1 and flow over to the Form 1040 Yes – Adjustments to
in the calculation of line 11, Adjusted Gross Income (AGI). If Form 1040, income correct
line 9 (Total Income) is more than line 11 (AGI) then you must look at
Schedule 1 because there is an adjustment to income. No – Error in educator
expense
Look at Form 13614-C, Part lV and V, as there are several questions
that could indicate an adjustment to income may be appropriate. Review No – Error in HSA
supporting documents and check for adjustments that were not claimed deduction
or improperly claimed.
No – Error in SE tax
Be sure to consider educator’s expenses if the taxpayer or spouse are
teachers (educators). No – Error in penalty on
early withdrawal
If the net business income is incorrect, the self-employment tax
calculation is incorrect, which will result in an error in the No – Error in alimony paid
deductible part of self- employment tax found in the Adjustment
section of Schedule 1. An incorrect amount of self-employment tax No – Error in IRA deduction
adjustment requires a “No” answer to this question.
No – Error in student loan
interest deduction
No – Other
Check to make sure the taxpayer did not have enough expenses to Yes – Standard deduction
make it more advantageous to itemize deductions rather than take the correct
standard deduction.
No – Error in age/blindness
Things to keep in mind:
No – Error in filing status
■ Standard deduction can be limited when the taxpayer can be
claimed as a dependent by someone else. No – Error identifying
■ Standard deduction is increased in some instances, for example: taxpayer (or spouse, if
age and blindness. Check Form 13614-C, Part I, for birth dates married filing jointly) as a
and the legally blind question and Pub 4012 for standard dependent
deduction amounts.
No – Should have itemized
■ If the filing status is incorrect, the standard deduction is incorrect. and did not
■ Some people (MFS or dual status aliens) are required to itemize
and are not allowed to claim the standard deduction. See Tab F- No – Other
Deductions of Publication 4012 for “Persons Not Eligible for the
Standard Deduction.” N/A – Itemized and no
standard deduction claimed
32
Question 20: Are itemized deductions (Schedule A) correct? Answer Options
If the taxpayer is itemizing, review each area of the Schedule A and Yes – Itemized deductions
compare the amounts with the source documents, which may be the correct
taxpayer’s records. If any of the entries rely on oral testimony, there
should be an explanation on Form 13614-C. No – Error in medical and
dental expenses
Check to ensure the taxpayer would not be better off using the standard
deduction if the taxpayer is not otherwise required to itemize (MFS or No – Error in taxes paid
dual status aliens).
No – Error in interest paid
No – Other
33
Question 22: Is the tax (Form 1040, Line 18) correct? Answer Options
As always, we will assume the tax preparation software calculated the Yes – Tax is correct
income tax amount correctly based on the taxable income. Generally, if
the taxable income is incorrect, then the tax is incorrect. Is the excess No – Error in taxable
Advance Premium Tax Credit (APTC) repayment correct? Refer to the income
Instructions for Form 8962, Premium Tax Credit, for detailed information
on the calculations for Schedule 2, line 2. To reconcile the advance No – Error in alternative
payment of the APTC the Form 8962 must be filed with the tax return. minimum tax or excess
advanced premium tax credit
The taxpayer must have Form 1095-A, Health Insurance Marketplace repayment (Schedule 2)
Statement, if they purchased insurance through the Marketplace. Oral
testimony is not sufficient for the calculation of the PTC or excess APTC No – Other
repayment.
N/A – No taxable income
Check for:
Question 23: Is the Child tax credit (CTC) and credit for other
Answer Options
dependents (Form 1040, line 19) correct?
Look at Form 1040, page 1, Dependents section of the Form 1040. You Yes – CTC and/or Credit
should have reviewed this section already to answer Q10. If the eligible for Other Dependents
dependents are listed correctly for Child Tax Credit (CTC), credit for correct
other dependents, or as a dependent for another reason, then the
software will correctly compute the amount on line 19 of the Form 1040. No – Claiming ineligible
child for CTC
If there is no tax liability there should not be any amount listed on Form
1040, line 19. No – Failed to claim eligible
child for CTC
The Refundable Child Tax Credit and Additional Child Tax Credit
(ACTC) are covered in the payments section. No – Claimed ineligible
person for Credit for Other
Dependents
No – Other
34
Question 24: Are nonrefundable credits (Schedule 3, line 8) correct? Answer Options
If line 21 is larger than line 19, you must review Schedule 3. Most of the Yes – Nonrefundable
nonrefundable credits on Form 1040, Schedule 3 require additional credits correct
forms. Drill down to the form where the entries can be reviewed.
Schedule 3 will only have the net credit amount, but you won’t be able to Yes – Entitled to claim one
verify entries without going to the form for the credit such as Forms or more nonrefundable
2441, 8863, and 8880. Check any brokerage statements for foreign tax creits, but no tax liability
paid. Often, it is a small amount that is easy to overlook.
No – Error in Foreign Tax
Look at Form 13614-C, Part II, Q2 and Part IV, Q5. If there is an entry Credit
on Schedule 3, line 2, review Form 2441, Child and Dependent Care
Expenses, and Forms W-2, Box 10. For the credit for child and No – Error in Credit for
dependent care expenses, the qualified expenses need to be Child and Dependent care
documented with receipts or a comment on Form 13614-C indicating expenses
taxpayer’s oral testimony was used and the amounts. Look at Form
13614-C, Part IV, Q3 and Schedule 3, Line 3. Review Form 8863, No – Error in Education
Education Credits, for the nonrefundable portion. Verify qualified Credits
expenses for specific credit claimed. In most circumstances, the
taxpayer will have Form 1098-T, Tution Statement, with Box 1 No – Error in Retirement
(payments received) complete, if it is blank and the amount is in Box 2 Savings Contributions
be sure the volunteer verified the taxpayer made the payments in the tax credit
year. If the taxpayer provided oral testimony for expenses, the volunteer
should notate the actual amount paid by the taxpayer on Form 13614-C. No – Error in Residential
Clean Energy Credit or
See Form(s) W-2, box 12 (box 14 in limited situations) and Form 13614- Energy Efficient Home
C, Part IV, Q2, for qualified contributions to an IRA or other retirement Improvement Credit
plan. A withdrawal out of a retirement account can affect whether the
taxpayer is eligible for the Retirement Savings Credit or how much the No – Other
credit will be for the taxpayer. Review the Form 8880, Credit for
Qualified Retirement Savings Contributions, to ensure any withdrawals N/A – Not entitled to the
are input. If the taxpayer receives a 1099R for the withdrawal, the nonrefundable credits and
software should automatically include it for the calculation on the Form none claimed.
8880.
35
Question 25: Are all other taxes (Schedule 2, Line 21) correct? Answer Options
Look at Form 1040, Line 23, if there is an amount on Line 23, then Yes- Other taxes correct
Schedule 2, Part II, must be reviewed.
No – Error in Self-
At this point of the review, you will know if there is net business income. employment Tax
The software will calculate the self-employment tax based on the net
business income. If there is an error on net business income, there will No – Error in Social
most likely be an error on SE tax. If SE tax amount is incorrect, then Security and Medicare tax
there will also be an error on Q18 for adjustments to income.
No – Error in additional tax
Tip income on Form 4137, Social Security and Medicare Tax on on IRA or other tax-favored
Unreported Tip Income, is in-scope, for volunteers with accounts
Advanced tax law certification, but Social Security and Medicare
tax on Form 8919, Uncollected Social Security and Medicare Tax on No – Error in repayment of
Wages, is out-of-scope. Firsttime Homebuyer Credit
No – Other
Payments
Question 26: Is federal income tax withheld (Form 1040, Line 25d)
Answer Options
correct?
Check all the W-2s and 1099-Rs in the Quality Review print set to Yes
ensure the withholding amounts are accurately entered. Some taxpayers
also have withholding on social security income, double check Form No
SSA-1099.
N/A – No withholding to
Federal withholding cannot be based on oral testimony even if report.
associated wages reported on Form 1040, line 1z of the tax return were
based on oral testimony.
36
Question 27: Are refundable credits on Form 1040 correct? Answer Options
Check the eligible dependents for EIC. Remember there are situations Yes – Refundable credits
where the eligible dependent for EIC is not an eligible dependent for correct
CTC or the credit for other dependents. Be aware of divorced parents;
the custodial parent could be eligible for the EIC even when they are not No – Error in EIC
eligible for CTC.
No – Error in Additional
Review the Schedule EIC, Earned Income Credit, for accuracy. Refer to Child Tax Credit
Publication 4012, Tab I-Earned Income Credit. The amount of the EIC
can be affected if there is an error in filing status, number of eligible No – Error in American
dependents, income, or adjustments. Opportunity Credit
In addition, there are limited situations where a person can qualify the
taxpayer for EIC but not qualify as a dependent. For example, a disabled
relative whose earned income is the only reason he/she is not an eligible
dependent of the taxpayer. He/she may still qualify the taxpayer for EIC.
The amount of the Additional Child Tax Credit can be affected if there
was an error in eligible dependents or reported income.
37
Question 28: Are other payments (Schedule 3, line15) correct? Answer Options
Look at Form 13614-C, Part V, Q7. If there is a “Yes” then there should Yes – Other payments are
be an amount on Form 1040, Line 26, for estimated tax payments. correct
Look at Form 13614-C, Part V, Q9. If there is a “Yes”, then as discussed No – Error in estimated tax
in Q22, review the instructions for Form 8962, Premium Tax Credit, to payment
ensure the premium tax credit calculations are correct. See tips in Q22.
No – Error in net Premium
Use “No – Other” when the other answers do not fit or there is more than Tax Credit
one error.
No – Error in amount paid
Consider making a description of the error(s) for any “No” answer. with request for extension
to file
No – Other
Question 29: Are the bank routing number, account number, and
account type (Form 1040, lines 35b, 35c and 35d) correct? (Direct Answer Options
deposit or bank draft)
Check the 13614-C, Part VII for the taxpayer’s refund election. Be sure Yes – Information correct
to check the bank routing number, the account number, and type of
account. No – Information incorrect
No – Other
Accuracy
Question 30: Based on the information provided, was an accurate return
Answer Options
prepared?
A “No” answer for any question means you determined the return is Yes
inaccurate.
Yes – Error(s) found but
within tolerance level
No
38
Links for Publications, Forms, and Additional Resource Materials
Form 2441, Child and Dependent Care Expenses
Instruction 2441, Instructions for Form 2441 Child and Dependent Care Expenses
Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
Instruction 5329, Instructions for Form 5329 Additional Taxes on Qualified Plans (including IRAs) and
Other Tax-Favored Accounts
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Instruction 8962, Instructions for Form 8962, Premium Tax Credit (PTC)
Publication 4053 (en-sp), Your Civil Rights are Protected (English and Spanish) Version
39
EITC Assistant – Tool to evaluate EITC eligibility
40