1. 1 NTTC Training 2012 QUALITY REVIEW Pub 4491Lesson 31 Pub 4012Tab 12 Form 13614-CSection C

2. 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. 3 NTTC Training 2012 QUALITY REVIEW OVERVIEW Tab 12, Form 13614-C  Verify all TP information, source documents, and information on the IRS Form 13614-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. 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. 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. 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. 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. 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 8453 - 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. 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