1 NTTC Training 2012 QUALITY REVIEW Pub 4491Lesson 31 Pub 4012Tab 12 Form CSection C

2 NTTC 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)

3 NTTC Training 2012 QUALITY REVIEW OVERVIEW Tab 12, Form C  Verify all TP information, source documents, and information on the IRS Form 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

4 NTTC Training 2012  Verify IRS Intake/Interview & Quality Review Sheet is complete 12-8  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 VERIFICATION Tab 12

5 NTTC 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

6 NTTC Training 2012 QUALITY REVIEW PROCESS Tabs 1, 12  Identify and correct all “red” marks in forms tree in TaxWise 1-3  Verify data entered for state returns, if any  Verify Practitioner PIN used, not SelfSelect 12-1  Verify counselor entered initials in Preparer ID Field (#13) in Preparer Use Form in TaxWise 12-8  QR person enters initials in QR ID Field (#14)

7 NTTC 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

8 NTTC Training 2012 QUALITY REVIEW PROCESS, cont’d Tab 12  NO TP documents or Form 8879 to be retained by site or any volunteer except for documents to be transmitted with Form 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

9 NTTC 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