1 NTTC Training 2010 LESSON 32: QUALITY REVIEW PUB 4012TAB 13 Form C Section C

2 NTTC Training 2010 WHO CONDUCTS THE QUALITY REVIEW?  QR must be conducted by a second counselor (either designated or peer)  Designated reviewers are preferred over a peer rotating reviewers, when possible  QR review of the return is conducted on the computer (preferred over a review of a printed return)

3 NTTC Training 2010 HOW DO WE CONDUCT A QUALITY REVIEW?  Verify information entered by the counselor on the computer  Verify that the information on the IRS Intake/Interview & Quality Review Sheet (Sections A and B) are properly reported on the return  Use the QR checklist on Section C of the IRS Intake/Interview & Quality Review Sheet – check bottom box when completed  Review supporting documents against the return

4 NTTC Training 2010 HOW DO WE CONDUCT A QUALITY REVIEW? (continued)  Review and remove all “red” marks in forms tree - TaxWise  Verify that counselor has entered their initials in Preparer Field number 13 on Main Information page in TW  QR person enters initials in Preparer Field number 14 on Main Information page in TW  Review the return with the taxpayer  Taxpayer (s) signs the 8879 after QR is completed

5 NTTC Training 2010 PROCESSING OR E-FILING THE RETURN PUB 4012 TAB 13  Use Practitioner Pin, not Self Select PIN  Verify that initials have been entered for the preparer and the quality reviewer in boxes 13 and 14 – used for statistics  Verify that EFIN number, site number (SIDN) and name appears on Form 8879  Verify that the correct SIDN is on 1040 Page 2 (from tax form defaults – used for IRS stats)  Verify equivalent information for state returns  Run diagnostics and create e-file, using Tax Wise  Print the return, including Form 8879

6 NTTC Training 2010 What do we verify?  Verify that the IRS Intake/Interview & Quality Review Sheet is complete  Verify the identity of the taxpayer  Verify spelling of names, SSN and DOB for TP and Dependents  Verify Filing Status  Verify income from all source documents is included, including EIN number on W-2  Ask the question: “Is there any other income?”

7 NTTC Training 2010 What do we verify? (continued)  Verify adjustments  Verify deductions:  Itemized deduction (Schedule A)  Verify credits - including required forms

8 NTTC Training 2010 What do we verify? (continued)  Verify correct entry of withholding and any estimated payments  Verify direct deposit information-review with TP, must agree with TP’s documents:  Bank routing number  Bank account number

9 NTTC Training 2010 Summary  Verify source documents and initials for counselor and QR person entered on Main Information page in TW  Run diagnostics before creating e-file  Assemble the return for the taxpayer  Print two copies of Form 8879  Forms 8879 must be signed. If joint return, both taxpayers must sign  Review the return with the taxpayer (s) and answer any remaining questions  Electronic return made available for the ERO for transmitting

10 NTTC Training 2010 QUALITY REVIEW QUESTIONS? COMMENTS?