Volunteer Income Tax Assistance Program Quality Review Training Welcome and thanks 2018 TAX SEASON (TY 2017) United Way of Tucson and Southern Arizona

WHAT IS QUALITY REVIEW?

Quality Site Requirements QSR #1: Certification QSR #2: Intake/Interview & Quality Review Process QSR #3: Confirming Photo Identification & Taxpayer ID Numbers QSR #4: Reference Materials QSR #5: Volunteer Agreement QSR #6: Timely Filing of Tax Returns QSR #7: Civil Rights QSR #8: Correct Site Identification Number (SIDN) QSR #9: Correct Electronic Filing Identification Number (EFIN) QSR #10: Security

Acceptable Methods of Quality Review Designated Review – Preferred method Employs a designated Quality Reviewer Peer Review Volunteers exchange returns with each other Note: Self-Review (i.e. taking a second look at a return you prepared) is not an acceptable quality review method.

Components of Quality Review Comprehensive quality review includes: Verifying taxpayer identity (checking IDs & socials) Ensuring return is in-scope Ensuring return was prepared by a volunteer with the necessary certification Reviewing 13614-C documents to confirm information is complete and accurate Comparing 13614-C against documents provided Comparing documents provided against tax return Checking data entries (typos, spelling, omissions) Ensuring correct application of tax law (using Pubs 4012 and 17) Printing a hard copy of the return for the taxpayer Explaining consent forms & collecting signatures

Components of Quality Review – Breakdown Verifying taxpayer identity – pg. 8 in Volunteer Handbook Ensuring return is in-scope – pg. 10 in Volunteer Handbook Ensuring return was prepared by a volunteer with the necessary certification – pg. 11 in Volunteer Handbook Sign-in sheet – certification column added for 2018 Nametag Reviewing 13614-C to confirm information is complete and accurate– pg. 25 in Volunteer Handbook Ask questions! Ensure all income is reported

Components of Quality Review: Scope Out of Scope (OOS) Guidelines strictly enforced Violations jeopardize entire VITA program, including IRS funding Quality Reviewer is required to report violation to Site Coordinator Site Coordinator is required to report violation to UWTSA staff (Rachel) Violation will result in one-time warning issued to Tax Preparer and/or Quality Reviewer Repeated violations will result in termination, in order to protect the program UWTSA staff is charged with monitoring all sites for OOS violations

Components of Quality Review: Scope Schedule C Reminders: No expenses totaling more than $25K No net loss No depreciation No employees No home office No inventory Cell phone eligible as business expense only if dedicated exclusively to business (i.e. client has second phone) No vehicle expenses other than mileage Meals not eligible

Components of Quality Review – Breakdown cont. 5. Comparing 13614-C against documents provided Ensure that the 13614-C is complete and accurate Make necessary changes to 13614-C 6. Comparing documents provided against tax return Ways to review returns in TaxSlayer Use “Enter Myself” list Use 1040 View Use PDF (easiest for complex returns) 7. Checking data entries (typos, spelling, omissions) Apartment numbers often missed Ensure all sections are complete in TaxSlayer (through final page in E-File)

Components of Quality Review – Breakdown cont. 8. Ensuring correct application of tax law Use Pub 4012 & Pub 17 9. Printing a hard copy of the return for the taxpayer Use appropriate print set 10. Explaining consent forms & collecting signatures – pg. 12 in Volunteer Handbook Consent to Use Consent to Disclose Consent to Disclose Tax Return Information Form 8879 How do YOU ensure this QSR at your site?

Best Practices Client’s responsibility CFR confirmation page Client is responsible for truth and accuracy of tax return Mentioned twice: 1. Tax preparation; 2. Quality Review CFR confirmation page Hard copy given to taxpayer after quality review Hard copies of returns Given to taxpayers upon signing consent forms only (to prevent “shoppers”)

Valet VITA If completing quality review for Valet returns at the Hub or remotely: Complete all components of Quality Review (sans printing; see slide 4) Check “Notes” sections in 13614-C and TaxSlayer, as well as “Conversation” in Zendesk for additional comments from interviewer or preparer Check client’s preference for receipt of the completed return (pick-up or email; shown on first page of Valet Cover Sheet) Call taxpayer to discuss outstanding questions from Notes/Conversation and/or review summary of completed return over the phone (use “Summary View” in TaxSlayer) Once review is complete, inform client that return is ready for pick-up or email Give client site schedule if pick-up is preferred Change to “Ready for Pick-Up” or “Ready for E-Sign” in Zendesk

REVIEWING RETURNS IN TAXSLAYER

QUESTIONS & COMMENTS

Thank you for your commitment to VITA & our community!