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CONTENTS

Service Keys...............................................................................................3
General Info................................................................................................7
2017 Tax Sites Locations and Hours.....................................................8
Tax Clinic and ITIN Referral...................................................................10
Federal Refund Timeline........................................................................ 11
Tax Time Financial Capability Info..........................................................13
Tax Time Financial Capability.................................................................14
Savings Campaign.................................................................................14
How to be an Effective Volunteer.........................................................15
Conversation Starters............................................................................15
Infographic on How the Savings Campaign Works...............................16
Financial Products...................................................................................18
CFR Focus Card....................................................................................19
myIRA Retirement Accounts................................................................20
Savings Bonds U.S. Series I..................................................................21
Site Specialist Info...................................................................................23
Site Specialist Responsibilities..............................................................24
Client Intake Process............................................................................25
Intake/Scope Guidelines.......................................................................26
Sorting..................................................................................................27
Receiving Donations.............................................................................29
Tax Preparation Info.................................................................................30
Basic Steps of Tax Preparation..............................................................31
Common Tax Forms..............................................................................32
All Those Kids........................................................................................34
All Those Kids-Part 2.............................................................................36
Qualifying Relatives..............................................................................38
Income Chart........................................................................................40
ITIN Tax Returns....................................................................................40
Child Tax Credit & Additional Child Tax Credit........................................42
Child & Dependent Care Credit............................................................43
Benefits Related to Education............................................................. 44
Affordable Care Act.............................................................................. 46
Printing..................................................................................................48
Quality Review Info.................................................................................49
Related to Tax Law................................................................................50
Related to TaxWise Software................................................................51

You Can Do It! is a work product of the Center for Economic Progress and
cannot be used, reproduced or distributed without the written consent of the
Center for Economic Progress, 567 W. Lake, Suite 1150, Chicago, IL 60661.
Contact volunteer@economicprogress.org for more information. 
2017 Center for Economic Progress

SERVICE KEYS

SERVICE KEYS // VOLUNTEER A NSWER GUIDE 2 017

SERVICE KEYS
Our vision for a high quality client experience is based on our four service keys:
Trustworthiness, Dignity, Knowledge and Efficiency.
These service keys:

Help define and operationalize our quality standards and behavioral guidelines.

Includes the following observable, trainable and coachable behaviors.

1. Trustworthiness
I practice trust-building behaviors in everything I do.

Know and follow all policies and procedures related to protecting client
confidentiality and privacy.

Listen to learn. Withhold judgment. Engage in real dialogue to find a solution.

Be responsive. Answer messages.


I take action to create an ethical environment.

Identify, correct and immediately report ethical concerns.

Avoid shortcuts that undermine ethics.

2. Dignity
I project a positive image and energy.

Smile.

Be approachable and make eye contact.

Engage in client interaction.


I am courteous and respectful to clients of all ages and backgrounds.

Greet, welcome and thank all clients.

Keep conversations positive and appropriate.

Treat each client as an individual and as our guest.

Empathize with the clients situation. And when you may not be able to deliver
the outcome theyre looking for, or have to say no, deliver the news with great
care, clarity and consideration.
I go above and beyond to exceed client expectations.

Take action to encourage people see the why behind the what.

Anticipate needs and offer assistance.

Help get answers and solutions to meet client needs.

VOL UNT EER A NSWE R G U I D E 2017 // SERVICE KEYS

3. Knowledge
I will be knowledgeable about my area and beyond.

Know CEPs mission and services, and use stories to show impact.

Complete relevant training and on-boarding in a timely and efficient manner.

Be knowledgeable about how to refer clients to CEP services and


opportunities beyond my area.
I will continuously build, apply, and share my knowledge.

Take on-the-job opportunities to increase knowledge and skills and cross train
in new roles.

Share knowledge to add value to the team. Nothing helps deepen knowledge
as effectively as sharing it.

4. Efficiency
I perform my role efficiently so clients get the most out of our services.

Look for ways to reduce wait times and inconveniences.

Provide accurate and timely information.

Share opportunities to improve my area.


I use my time and resources wisely.

Be prepared and anticipate operational needs.

Work as a team and build partnerships across all areas.

Take responsibility to conserve resources.

GENERAL INFO

GENERAL INFO // VOLUNTEE R A NSWER GUIDE 2 017

2017 TAX SITES LOCATIONS AND HOURS


Tax sites will close early when capacity is reached.

Sites operate on a first-come, first-served basis.


For shorter wait times, advise clients to visit in March.

DOWNSTATE

NORTHERN

CHICAGO

COMMUNITY

SITE

ADDRESS

OPENING
DAY

Auburn Gresham Auburn Gresham


Tax Site

7811 S. Racine
Chicago, IL 60620

1/21

Brighton Park

Kelly High School

4136 S. California
Chicago, IL 60632

1/21

Bronzeville

Dawson Technical
Institute

3901 S. State
Chicago, IL 60609

1/21

Lawndale

St. Agathas Church

3147 W. Douglas Blvd.


Chicago, IL 60623

1/21

Loop

Harold Washington
College

30 E. Lake St.
Chicago, IL 60601

1/21

Pilsen

Instituto del Progreso


Latino

2570 S. Blue Island


Chicago, IL 60608

1/21

Uptown

Truman College

1145 W. Wilson
Chicago, IL 60640

1/21

Aurora

Waubonsee
Community College

18 S. River St.
Aurora, IL 60506

1/21

Chicago Heights/ Bloom Township


Southland

425 S. Halsted St.


Chicago Heights, IL 60411

1/21

Elgin

Judson University
Lindner Tower

500 W. River Road


Elgin, IL 60123

1/21

Evanston

Evanston Public Library

1703 Orrington Ave


Evanston, IL 60201

1/21

Joliet

Spanish Community
Center

309 N. Eastern Ave.


Joliet, IL 60432

1/21

Waukegan/
Lake County

Father Gary Graf Center

510 10th Street


Waukegan, IL 60085

1/21

West Chicago

Leman Middle School

238 E. Hazel St.


West Chicago, IL 60185

1/21

Springfield

Family Service Center

730 E. Vine St.


Springfield, IL 62703

1/21

VOL UNT EER A NSWER G U I D E 2017 // GENERAL INFO

DAYS OPEN

WEEKDAY
HOURS

SATURDAY
HOURS

LAST DAY
OF SERVICE

M/W/Sa

5:30 PM 8 PM

10 AM 1 PM

4/17

Tu/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

M/Tu/W/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

W/Sa

5:30 PM 8 PM

10 AM 4 PM

4/15

M/Tu/W/Th/Sa

12 PM - 8 PM

10 AM 2 PM

4/18

M/W/Sa

5:30 PM 8 PM

10 AM 2 PM

4/17

M/Tu/W/Th/Sa

M/W 5:30 PM
- 8 PM; T/TH
2 PM - 8 PM

10 AM 1 PM

4/18

W/Sa

5:30 PM 8 PM

10 AM 1 PM

4/15

M/W/Sa

5:30 PM 8 PM

10 AM 1 PM

4/17

M/W/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/17

Tu/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

W/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/15

Tu/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

Tu/Th/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

Tu/W/Sa

5:30 PM 8 PM

10 AM 1 PM

4/18

GENERAL INFO // VOLUNTEE R A NSWER GUIDE 2 017

TAX CLINIC REFERRAL


CEPs tax clinic represents individual tax payers in tax disputes with the IRS and
Illinois Department of Revenue (IDR). The clinic assists clients with the following
types of matters:

Audits, collections, appeals, and tax court matters

Garnishments: bank, wage and social security levies

1099-A and 1099-C cancellation of indebtedness issues

Payment arrangements/debt negotiation

Pre-2013 original returns and 1040Xs (subject to staff availability)

The Clinic does not assist clients with the following types of matters:

Property tax

IDR matters only (a federal matter must exist as well)

Business entities, including S Corporations. However, if the taxpayer


is personally responsible for a tax owed by a business entity (sole
proprietorship, S-corporation or LLC), the tax clinic may provide assistance
with the tax controversy.

Disputes with paid preparers over rapid refunds

To refer a client to the Tax Clinic:


Ask the client to call (312) 252-0280 (Option 3). Calls will be returned within 72
business hours.

ITIN REFERRAL
Due to capacity, CEP is helping a limited number of existing clients renew their
ITINs. See: www.economicprogress.org/itin. If a client needs ITIN assistance,
please see your site manager for additional resources.

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VOL UNT EER A NSWER G U I D E 2017 // GENERAL INFO

FEDERAL REFUND TIMELINE

Clients who file

And receive refund by

Can expect their refund in

Electronically

Direct deposit

2 weeks

Electronically

Paper check

34 weeks

On paper (by mail)

Direct deposit

56 weeks

On paper (by mail)

Paper check

68 weeks

Note: This is a very general guideline. Many factors determine when a client
receives a refund: USPS, IRS delays, time of filing and rejects due to errors on
the return.

New for tax year 2016: IRS will not issue a refund for any tax return that
contains an earned income tax credit or an additional child tax credit before
February 15, 2017. This delay is a result of a new law designed to help the IRS
curb identity theft.

Clients should go ahead and file as usual.

Advise affected clients about the delay.

Clients can check on their refund by going to www.irs.gov and clicking on the
Wheres My Refund? link, or calling (800) 829-1954.
Prior year and amended returns are subject to longer time frames.
Clients can help by double checking ALL information on their returnnames, social
security numbers, and bank information.

11

TAX TIME FINANCIAL CAPABILITY INFO

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TAX TIME FINANCIAL CAPABILITY // VO L UNT EER A NSWER GUIDE 2 017

TAX TIME FINANCIAL CAPABILITY


CEPs Tax Time Financial Capability program is a concerted effort to provide
consistent and high-quality financial products and services at our tax sites.
Clients can leverage their tax refund and take advantage of the following financial
services and products available at all of our tax sites.

Save for the long-term or for a loved one.


 lients can purchase a U.S. Savings Bond at any tax site by adding
C
Form 8888 to their tax return.

For more information, see page 21.

Easy and free money management.


 lients can open a CFR Focus prepaid debit card with no activation, small
C
balance, or monthly fees, ever. More information can be found on page 19.

 r, clients can open a checking or savings account with our trusted on-site
O
bank partner.

Work with a Financial Coach year-round.


 lients can work one-on-one with a financial coach and grow their
C
savings, pay down their debt, and build their credit.

 rovide a Financial Coach flyer to our clients to help them get priority
P
selection.

SAVINGS CAMPAIGN
At select Savings Campaign tax sites, clients will also be able to participate and take
advantage of the following products and services.

Save now, win $100!


 very little bit helps in avoiding emergencies. Clients


E
can save all or part of their refund at the tax sites and
enter to win $100!
See page 14 on how the Savings Campaign works.

Save for retirement



 lients can enroll in a new U.S. Treasury backed myRA retirement account
C
and save all or part of their refund in it.
For more information, see page 20.

Savings Campaign sites include Auburn Gresham, Aurora, Bronzeville, Chicago


Heights, Elgin, Loop, and Uptown.

14

VOL UNT EER A NSWER GUIDE 2 017 // TAX TIME FINANCIAL CAPABILITY

HOW CAN I BE AN EFFECTIVE VOLUNTEER?


Make sure your client is informed

Engage in a discussion around savings

Support your clients decision

Accurately complete the IRS form 8888

Check out these potential conversation starters and open-ended questions!

Congratulations, you will be


receiving a $____ refund.
How much would you like
to save today?

What did you do with last


years return? Do you wish
you had saved some of it?
What are your plans for this
year?

Are you planning on saving


any of your refund today?
Save yourself a trip to the
bank and direct deposit into
a savings account now.
I see you have a CEP flyer.
Have you had a chance to
look at it? Do you have any
questions?
Did you have any
emergencies this past year
where you wished you had
the cash to cover it? Save
today and save yourself that
hassle.

Have you considered saving


for retirement? The US
Treasury just came out with
a great new retirement
account. Can I tell you a little
bit about it?

Have you heard about our


Savings Campaign?
Do you have any questions
about it? Can I tell you a
little bit about it?

15

16

17

FINANCIAL PRODUCTS

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VOL UNT EER A NSWER GUIDE 2017 // FINANCIAL PRODUCTS

CFR FOCUS
FAST. SAFE. EASY. AFFORDABLE.
About the Focus Card
It is a Visa prepaid debit card that is a
convenient alternative to receiving paper
checks. Tax refunds can be direct deposited
to the card and payroll can be set up to automatically direct deposit.
Tax clients can quickly have access to their funds and can use it to
make purchases or get cash wherever Visa debit cards are accepted.
Its that simple!

Enroll your tax clients


You can enroll your clients by going to the following website and using your tax
sites log in information.

www.CFRCard.org
AUBURN GRESHAM
username: aubtax1
password: welcome2cep

ELGIN
username: elgintax1
password: welcome2cep

PILSEN
username: pilsentax1
password: welcome2cep

AURORA
username: auroratax1
password: welcome2cep

EVANSTON
username: evantax1
password: welcome2cep

SPRINGFIELD
username: springtax1
password: welcome2cep

BRIGHTON PARK
username: bptax1
password: welcome2cep

JOLIET
username: joliettax1
password: welcome2cep

UPTOWN
username: upttax1
password: welcome2cep

BRONZEVILLE
username: bronzetax1
password: welcome2cep

LAWNDALE
username: lawntax1
password: welcome2cep

WAUKEGAN
username: wautax1
password: welcome2cep

CHICAGO HEIGHTS
username: chtax1
password: welcome2cep

LOOP
username: looptax1
password: welcome2cep

WEST CHICAGO
username: wctax1
password: welcome2cep

US Bank Customer Service: (877) 474 - 0010


Focus Card website: www.usbankfocus.com

19

FINANCIAL PRODUCTS // VO L UNT EER A NSWER GUIDE 2 017

myRA RETIREMENT ACCOUNTS


Saving for retirement doesnt have to be hard. If you dont have access to a
retirement savings plan at work, or you want to start saving on your own, or if youre
worried about fees and complex investment options have kept you from saving,
myRA is a great way to start.

How does it work?



The
myRA is designed as a Roth IRA account so you can enjoy the tax
advantages of that account.

Your savings are invested in a U.S. Treasury security that safely earns interest.

 ou decide how much to save as little as a few dollars a month up to


Y
$5,500 per year.

You can access the money you put in any time without fees or penalties.

 ou can transfer or rollover your myRA to a private sector Roth IRA at any
Y
time to continue growing your savings.

Theres no risk of losing money.

The investment is backed by the U.S. Treasury.

No cost to open and no fees.

To enroll visit: https://goo.gl/IHGOLm


If the client needs more information, please hand them the myRA flyer or direct
them to visit myRA.gov or call (855) 406 - 6972.

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VOL UNT EER A NSWER GUIDE 2017 // FINANCIAL PRODUCTS

SAVINGS BONDS U.S. SERIES I


Why should a client choose a bond?
Bonds are easy.
Clients can buy bonds while they file their taxes on the Form 8888 and the rest
of their refund will be directly deposited or mailed as a check.
Bonds are flexible.
Clients can purchase a bond as low as $50 and up to $5,000. But only in $50
increments!
Bonds are safe.
A savings bond is backed by the U.S. Treasury Department with low risk of
default and they never lose value.
Bonds make great gifts.
Clients can purchase up to two Series I U.S. savings bonds each tax season for
loved ones just by adding Form 8888.
If the client needs more information, please hand them the Savings Bond flyer
or direct them to the U.S. Treasury Department at www.treasurydirect.gov or
(800) 245-2804.

21

SITE SPECIALIST INFO

23

SITE SPECIALIST INFO // VOL UNT EER A NSWER GUIDE 2 017

SITE SPECIALIST RESPONSIBILITIES


Site specialists are extremely important in keeping the site running efficiently.
There are a variety of roles that site specialists fill; please consult with your site
manager to determine the best ways to help out.
Beginning/End of Shift



Post/take down income guidelines, site signs, and IRS posters


Prepare client sign-in sheet and set up/clean up intake area
Assist with site setup/cleanup, including setting up and taking down of
laptop at laptop sites

Throughout Shift

 reeting
G
Welcome each client, notify them of income guidelines, ask them to sign
in and give them intake sheets to complete while they wait.

Intake
Distribute and assist clients with intake documents. Ensure clients meet
income and scope guidelines, and have proof of Social Security cards, taking
care to identify Advanced Return issues as outlined on page 26. Ensure
clients have identifying documentation, required income documents, and
receive the CEP program flyer. Pay particular attention to clients who have
received a letter from the IRS, or indicate an interest in meeting with a
financial coach. Also remember to ask clients if they are interested in
participating in the Savings Campaign.

 orting
S
Sort completed returns, get client signatures on required documents and
give client their copies. Tell them when and how to expect their refund
and address any questions they may have before leaving.

 ranslating
T
If proficient in another language, assist with translation as needed.

 iling
F
File completed client folders according to social security number.

 hredding
S
Shred all extra print jobs, unneeded copies of documents, and erroneous
tax returns.

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VO L UNT EER A NSWER GUIDE 2017 // SITE SPECIALIST INFO

CLIENT INTAKE PROCESS


Review the Intake Sheet and Supplemental Intake Sheet carefully to ensure the
clients answers to the questions are complete. If anything is unclear, ask about it.
Social Security Cards and
Picture ID

Clients must bring Social Security cards, or a


photocopy of Social Security card, or an ITIN for
everyone on the tax return and photo ID for the
primary taxpayer, and spouse if applicable.

Income Guidelines

We serve individuals with income under $30,000


and families (more than one person in the
household) with income under $55,000

Income Documents

Clients need to bring W-2s and 1099s for all


jobs they or their spouse worked last year, as
well as 1099s for social security payments,
unemployment, interest income and any pensions
or retirement income.

Health Insurance

Any client who purchased insurance through the


Marketplace (healthcare.gov) must have the Form
1095 -A Health Insurance Marketplace Statement.

Spouses

We cannot electronically file a joint return if the


spouse is not physically present to sign the e-file
authorization. In order to paper file a joint return
for a spouse that is not present, the primary
taxpayer needs to have a Social Security card and
a physical copy of their spouses ID.

Childcare Provider EIN/SSN

In order to claim Child and Dependent Care


Credit, taxpayer must present the childcare
providers EIN or Social Security number. This
documentation is provided by the childcare
provider.

Supporting Documents

These are documents that are related to expenses


they paid over the year, such as mortgage interest
statements, property taxes, student loan interest,
expenses related to self-employment, tuition and
fees and book expenses for college.

Out of Scope Returns

There are certain types of tax returns we cannot


complete. See next page for details.

Additional Advice

Be sure the client receives the CEP program flyer.


Make sure the client and spouse has read and
understands the Consent to Use and Consent to
Disclose form (both sides).

25

SITE SPECIALIST INFO // VOL UNT EER A NSWER GUIDE 2 017

INTAKE/SCOPE GUIDELINES
These guidelines will help match the type of return to the experience level of the
tax preparation volunteer. These guidelines help identify Advanced returns, and
determine returns that are out of scope and cannot be prepared at the site. Ask your
Site Manager for more information on which tax preparation volunteers are best
suited to prepare Advanced returns. Once intake is complete, place the return folder
in the appropriate location for the volunteer preparers to retrieve.
If any of the following questions on Form 13614-C, Intake/Interview & Quality
Review Sheet, is answered YES CEP will not prepare the tax return and clients
should be advised to seek tax preparation service elsewhere:

Part I (Your Personal Information) Question 11b (Adopted a child?)

Part III (Income) Question 14 (Income from rental property)

Part V (Life Events) Question 2 (Debt from student loan canceled or forgiven)

Part V (Life Events) Question 3 (Buy/sell/foreclosure of your home)

Part V (Life Events) - Question 5 (Purchase and install energy efficient home items)

If any of the following questions is answered YES the return should be labeled
Advanced:

Part III (Income) Question 6 (Alimony Income)

Part III (Income) Question 9 (Income or loss from sale of stocks, bonds, or
real estate)

Part III (Income) Question 10 (Disability income)

Part IV (Expenses) Question 1 (Alimony paid)

Part IV (Expenses) Question 2 (Contributions to Individual Retirement account)

Part IV (Expenses) Question 4 (Unreimbursed employee expenses)

Part V (Life Events) Question 1 (Health Savings Account)

Part V (Life Events) Question 2 (Debt from credit card canceled/forgiven)

Part V (Life Events) Question 6 (Live in an area affected by natural disaster)

Part V (Life Events) Question 7 (Received First-Time Homebuyer Credit)

Part V (Life Events) Question 9 (Has a capital loss carryover from a prior year)

26

VO L UNT EER A NSWER GUIDE 2017 // SITE SPECIALIST INFO

SORTING

Have the client review names, SSNs, ITINs, addresses, and dates of birth for
all persons on the return.

 ouble check direct deposit routing and account numbers for accuracy
D
(1040, pg 2).

Ensure Use & Disclosure Form is signed by the client on front and back
when necessary.

 he exterior of the client folder should be filled out completely, including


T
indication of a signed 8879 for e-filed tax returns, tax preparer, quality
reviewer, and sorters initials.
IMPORTANT:
PLEASE MAKE SURE ALL FORMS ARE COMPLETED FULLY AND SIGNED BY THE CLIENT.
PRE-ADDRESSED ENVELOPES ARE AVAILABLE AT THE SORTING TABLE FOR CLIENTS WHO ARE
MAILING PAPER RETURNS.

Sorting Current Year Returns


Place Use & Disclosure Form in separate box

In the folder, in this order:

Intake Sheet (Form 13614-C) and Supplemental Intake Sheet (all returns)

Copy B of each W-2, 1099, and any other supporting documents (all returns),

Staple smaller forms to inside cover of folder

providing federal taxes were withheld

To the client, in this order:

Client letter from CEP

1 signed copy Form 8879, IRS e-file Signature Authorization, if client is e-filing

1 copy Federal Tax Return1040, pgs 1-2 and all schedules or forms

1 copy Illinois Tax ReturnIL1040, pgs 1-2 and all schedules or forms

Remainder of all of the clients original documents

If client is mailing paper returns, the client also gets:

To IRS (ensure correct refund or payment envelope is used):

Full copy of 1040 - pgs 1-2, all schedules or forms that have an Attachment

Sequence Number in the upper right corner, W-2s/1099s attached (Copy B)

To IDOR (ensure correct refund or payment envelope is used):

Full copy IL1040 pgs 1-2, all schedules or forms, W-2s/1099s attached

N
 ote: When the client has retirement income, attach a copy of pg 1 of
the Form 1040 to the Illinois tax return.

Note: If a client is mailing returns for multiple years, use separate envelopes
to mail each year.

27

SITE SPECIALIST INFO // VOL UNT EER A NSWER GUIDE 2 017

Sorting Amended Returns


In the folder, in this order:

Same as current year returns, previous page

To the client, in this order:


Client letter from CEP

1 copy Federal Tax Return1040X pgs 1-2, new 1040 pgs 1-2, and all
schedules or forms

1 copy Illinois Tax ReturnIL-X pgs 1-2, 1040X pg 1, new IL1040 pgs 1-2,
and all schedules or forms

All of clients original documents

To the client to mail:



To IRS:
1040X pgs 1-2, new 1040 pgs 1-2, all schedules and forms and any new
supporting documents attached

Address: (same for refunds and balances due)

Department of Treasury
Internal Revenue Service
Fresno, CA 93888-0422

To IDOR:

IL-X pgs 1-2, 1040X pg 1, original IL-1040 pgs 1-2, all schedules or forms
and any new supporting documents attached

Address:

Illinois Department of Revenue


P.O. Box 19007

Springfield, IL 62794-9007

Note: If the client is filing more than one year of returns, mail each year in a
separate envelope.

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VO L UNT EER A NSWER GUIDE 2017 // SITE SPECIALIST INFO

DONATIONS
Clients who wish to make a monetary donation to the Center for Economic Progress
can do so by:

Taking a paper envelope to mail a donation to:


Center for Economic Progress

567 W. Lake Street, Suite 1150




Chicago, IL 60661
OR
Visiting www.economicprogress.org to make a donation online.

Each tax site will have donation envelopes available for interested clients. Making
a donation is completely voluntary, and clients should be offered the opportunity to
donate only after the tax preparation is complete. Thank clients warmly and let them
know that their donations will be used to provide more services for clients in need.

29

TAX PREPARATION INFO

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VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

SEVEN BASIC STEPS OF TAX PREPARATION


1. R
 eview Client Intake Forms: Form 13614-C, Supplemental Intake Sheet and
Consent to Use/Disclose

Make sure all are complete.

Check for the client signature on the consent forms.

Talk to the client and get all of your questions answered!

2. Complete the two TaxWise Intake Forms


Main Information Sheet: Pay close attention to the dependent/


non-dependent section.

Preparer Use Form: Enter the answers to the preparer questions asked
on the Supplemental Intake Sheet.

3. Enter all income


Enter W-2s,1099s, and other income.

Complete any Schedule C-EZs or Cs.

4. Enter all adjustments, deductions and credits


Enter adjustments, such as student loan interest and/or tuition and fees
deduction.

Enter property tax paid and determine if client should itemize using
Schedule A.

Enter child care payments and child care provider information.

If client or clients dependent attended college, enter education expenses.

Complete the ACA worksheet to indicate health insurance coverage.

5. Get the red out!


Address all red exclamation points.

Do not override.

6. Review

Run TaxWise diagnostics and correct any errors.

Click the create e-file button if the client is filing electronically.

Have a site manager/quality reviewer review the return.

Print the return and ask the client to look it over.

7. Counsel

If there is a balance due, discuss prevention: W-4 or estimated tax options.

If the client cant pay the balance due, encourage client to establish payment
plan with IRS or IDR. Point out the tax clinic information on the CEP program
flyer.

When the client has a refund, discuss direct deposit: back account, savings
bond, and debit card options.

Make sure the client received the CEP flyer and invite the client to make an
appointment for financial coaching.

If the client does not have health insurance, point the client to the online
marketplace.

31

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

COMMON TAX FORMS


TYPE OF FORM

FORM NUMBER

FORM TITLE

Federal

1040

U.S. Individual Income Tax Return

Federal

Sch A

Itemized Deductions

Federal

Sch B

Interest and Ordinary Dividends

Federal

Sch C-EZ

Net Profit from Business

Federal

Sch EIC

Earned Income Credit

Federal

Sch SE

Self-Employment Tax

Federal

2441

Child and Dependent Care Expenses

Federal

8379

Injured Spouse Allocation

Federal

8812

Additional Child Tax Credit

Federal

8863

Education Credits

Federal

8880

Credit for Qualified Retirement Savings Contributions

Federal

8888

Allocation of Refund (Including Savings Bond Purchases)

Federal

8917

Tuition and Fees Deduction

Federal

8962

Premium Tax Credit

Federal

8965

Health Coverage Exemptions

Federal

1040-X

Amended U.S. Individual Income Tax Return

State

IL-1040

Illinois Individual Income Tax Return

State

Sch ICR

Illinois Credits

State

Sch ICR

Illinois EITC

State

IL-1040-X

Amended Individual Income Tax Return

32

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

ISSUE

LINK FROM 1040, SECTION...

OPENS AUTOMATICALLY?

Federal income tax return

N/A

Yes

Itemized deductions

Tax and Credits, p.2

No

Interest and dividend income

Income, p.1

No

Self-employed income & expenses (short)

Income, p.1

No

EITC with qualifying child

Payments, p.2

Yes

Self-employment tax

Other Taxes, p.2

Yes

Child and dependent care credit

Tax and Credits, p.2

Yes

Protect part of refund from offset

N/A

No

Additional child tax credit

Payments, p.2

Yes

Education credits

Tax and Credits, p.2

No

Retirement savings credit

Tax and Credits, p.2

Yes

Split a refund

Refund, p. 2

No

Adjustment for tuition and fees

Adjusted Gross Income, p. 1 No

Health insurance assistance

Payments, p. 2

Yes

Health insurance exemption

ACA Worksheet

Yes

Change a Federal income tax return

N/A

No

Illinois income tax return

N/A

N/A

Property tax credit, K-12 education credit

IL-1040 Yes

Illinois earned income tax credit

IL-1040, p.2

Change an Illinois state income tax return

N/A No

Yes

33

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

ALL THOSE KIDS


AGE

RELATIONSHIP

Earned Income Tax


Credit

At the end of the tax year,


the child must be under 19,
or under age 24 if a full time
student, and must be younger
than the taxpayer. The child
can be any age if the child is
disabled.

Child must be taxpayers


child, stepchild, adopted
child, foster child, sibling,
stepsibling, or descendant of
any of these. If the taxpayer is
not the childs parent, special
restrictions may apply.

Dependency
Exemption

At the end of the tax year,


the child must be under 19,
or under age 24 if a full time
student, and must be younger
than the taxpayer. The child
can be any age if the child is
disabled.

Child must be taxpayers


child, stepchild, adopted
child, foster child, sibling,
stepsibling, or descendant of
any of these. If the taxpayer is
not the childs parent, special
restrictions may apply.

Child Tax Credit

Child must be under age 17 at


the end of the year and must
be younger than the taxpayer.
Note: There is no exception for
students or the disabled.

Child must be taxpayers


child, stepchild, adopted
child, foster child, sibling,
stepsibling, or descendant of
any of these. If the taxpayer is
not the childs parent, special
restrictions may apply.

Head of Household

At the end of the tax year,


the child must be under 19,
or under age 24 if a full time
student, and must be younger
than the taxpayer. The child
can be any age if the child is
disabled.

Child must be taxpayers


child, stepchild, adopted
child, foster child, sibling,
stepsibling, or descendant of
any of these. If the taxpayer is
not the childs parent, special
restrictions may apply.

Child Care Credit

Child must be under age 13


or disabled at the time of the
child care.

Child must be taxpayers


child, stepchild, adopted
child, foster child, sibling,
stepsibling, or descendant of
any of these. If the taxpayer is
not the childs parent, special
restrictions may apply.

Warning! This chart is a summary. Please refer to Publication 17, VITA Resource Guide 4012 or other resource material.

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VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

RESIDENCY SUPPORT

Child must have lived in the U.S. with


the taxpayer for more than half the
tax year. Some temporary absences
count as time lived at home.

No support test.
Note: There is an exception for a married
child that cannot provide over 1/2 of his/
her own support for the tax year.

Child must have lived with the


taxpayer for more than half the tax
year. Some temporary absences
count as time lived at home.

Child did not provide over 1/2 of his/


her own support for the tax year.

Child must have lived in the U.S. with


the taxpayer for more than half the
tax year. Some temporary absences
count as time lived at home.

Child did not provide over 1/2 of his/


her own support for the tax year.
Note: Child must also be claimed as the
taxpayers dependent.

Child must have lived with the


taxpayer for more than half the tax
year. Some temporary absences
count as time lived at home.

Child did not provide over 1/2 of his/


her own support for the tax year.
Note: Taxpayer must provide over half the
cost of maintaining the home.

Child must have lived with the


taxpayer for more than half the tax
year. Some temporary absences
count as time lived at home.

Child did not provide over 1/2 of his/


her own support for the tax year.

35

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

ALL THOSE KIDS PART 2


CHILD MUST HAVE EXCEPTION FOR
SSN (NOT ITIN)?
DIVORCED/SEPARATED

PARENTS CAN BE USED?

QUALIFYING RELATIVE
RULES CAN BE USED
TO GET OR INCREASE
THIS BENEFIT?

EITC

Yes

No

No

Dependent

No

Yes

Yes

Child Tax Credit

No*

Yes

No

Head of
Household

No

No
(Child must have
lived with the
taxpayer)

Yes
(Must be
dependents that
are related)

Child Care Credit

No

No
(Child must have
lived with the
taxpayer)

Yes
(Certain disabled
dependents)

(Child must have


lived with the
taxpayer)

*If Qualifying Child does not have SSN, the child must have an ITIN by the due date of
the return.

36

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

A DISABLED
CHILD CAN BE
ANY AGE?

CAN THE TAXPAYER


BE A QUALIFYING
CHILD?

CITIZENSHIP

Yes

No

Child must be U.S. citizen or a legal


resident of the U.S.

Yes

No

Child must be U.S. citizen or a resident of


the U.S., Canada or Mexico.

No

No

Child must be U.S. citizen or a resident of


the U.S. for more than six months of the
tax year.

Yes

Yes

Child must be U.S. citizen or a resident of


the U.S., Canada or Mexico.

Yes

Yes

Child must be U.S. citizen or a resident of


the U.S., Canada or Mexico.

37

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

QUALIFYING RELATIVES

CANNOT BE QUALIFYING CHILD

RELATIONSHIP

EITC
Note: Qualifying Relative rules do not apply.

Dependency
Exemption

Child Tax Credit

QR is not a qualifying child of


another taxpayer who has a
filing requirement or claims
EITC.

QR is a descendant, sibling,
ascendant, niece/nephew
or in-law OR lived with the
taxpayer all year.

Note: Qualifying Relative rules do not apply.

Head of Household

QR is not a qualifying child of


another taxpayer who has a
filing requirement or claims
EITC.

QR is a descendant, sibling,
ascendant, niece/nephew or
in-law.

Child & Dependent


Care Credit

QR is not a qualifying child of


another taxpayer who has a
filing requirement or claims
EITC.

QR is a descendant, sibling,
ascendant, niece/nephew
or in-law OR lived with the
taxpayer all year.

Warning! This chart is a summary. Please refer to Publication 17, VITA Resource Guide 4012 or other resource material.

38

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

RESIDENCY SUPPORT

INCOME

Note: Qualifying Relative rules do not apply.

If the QR is not related to


the taxpayer, QR must have
lived with the taxpayer all
year. If the QR is related to
the taxpayer, QR does not
need to have lived with the
taxpayer but, if the QR did
not, the QR must have lived
in the U.S., Canada or
Mexico during the tax year.

The taxpayer provided over


1/2 of the QRs financial
support for the tax year.
Exception: multiple support
agreements.

QR had income less


than $4,050.

Note: Qualifying Relative rules do not apply.

QR lived with the taxpayer


more than 6 months of
the tax year. Exception:
a taxpayers parent is not
required to reside with the
taxpayer.

The taxpayer provided over


1/2 of the QRs financial support for the tax year. Note:
Also, the taxpayer must have
paid more than 1/2 the cost
of maintaining the home.

QR had income less


than $4,050.

QR must have lived with


the taxpayer more than 6
months of the tax year.

The taxpayer provided over


1/2 of the QRs financial support for the tax year.

There is no income
test.

39

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

INCOME CHART
FORM DESCRIPTION

TYPE

W-2 Wages

Earned

W-2G

Gambling winnings

Unearned

1099-B

Proceeds from broker transactions

Unearned

1099-DIV Dividends

Unearned

1099-DIV

Capital gain distributions

Unearned

1099-G

State tax refund

Unearned

1099-G

Unemployment

Unearned

1099-INT Interest

Unearned

1099-K

Payment Card and Third Party


Network Transactions

Earned

1099-MISC

Non-employee compensation (box 7)

Earned

1099-MISC

Other income (box 3)

Unearned

SSA-1099

Social security benefits

Unearned

RRB-1099-R

Railroad retirement

Unearned

1099-R Retirement

Unearned

None

Earned

Cash for work not on W-2 or 1099-MISC

ITIN TAX RETURNS


An Individual Taxpayer Identification Number (ITIN) is a 9-digit number assigned by the
IRS for taxpayers who do not qualify for an SSN. ITIN returns can be e-filed, just like any
other return.

Start the return using the taxpayers ITIN instead of an SSN. If the spouse has an
ITIN, enter that number on the Main Information screen.

In the TaxWise W-2 screen, use the SSN as it appears on the taxpayers W-2.

If a client or a member of a clients family needs to apply for an ITIN, talk to your
site manager.

40

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

1040, LINE

COMMENTS

If cant get W-2, use substitute, Form 4852.

21 Must itemize to deduct gambling expenses, which cannot


exceed winnings.
13

Enter on TaxWise capital gain worksheet.

Enter on TaxWise dividend statement.

13 Enter on TaxWise dividend statement.


10 Link to state tax refund worksheet. Report only if client
itemized for tax year and deducted state income tax.
19

Link to 1099-G worksheet.

Enter on TaxWise interest statement.

12

Self-employment (Schedule C or Schedule C-EZ)

12 Link from 1040 to Sch. C-EZ/C; then link from line 1 of


C-EZ/C. Can deduct expenses; net income subject to SE tax.
21

See the site manager.

20

Always enter! Link to 1040 worksheet 1.

16 & 20 See IRS Pub. 4012, Income tab or go to TaxWise help


and search for RRB-1099.
16 See the site manager if taxable amount is not on 1099-R.
Not taxable for IL.
12 Link from 1040 to Sch. C-EZ/C; then link from line 1
of C-EZ/C to a scratch pad. Can deduct expenses;
net income subject to SE tax.

41

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

CHILD TAX CREDIT & ADDITIONAL CHILD TAX CREDIT


Both credits:

The maximum amountfor both credits combinedis $1,000/child.

 redits based on the number of qualifying children, amount of income tax


C
and the amount and type of income on the return.

 he child/children must be a qualifying child who is under age 17 at the end


T
of the tax year. There is no exception to the age requirement.

 hild must be a U.S. citizen, U.S. national, or a resident alien of the U.S. for
C
more than six months of the tax year.

Schedule 8812 must be filed with the tax return.

Specific to Child Tax Credit:


 he child tax credit is nonrefundable and appears on Form 1040, page 2, Tax
T
and Credits section.

The child tax credit is applied to income tax after other nonrefundable credits
have been used.

Specific to Additional Child Tax Credit:


 he additional child tax credit is refundable and appears on Form 1040, pg 2,


T
Payments section.

 client generally receives the additional child tax credit when two tests
A
are met:

1. The full child tax credit, $1,000 per child, is more than is needed to
offset income tax.


2. At least one of the following is true:

The client has earned income over $3,000.

The client has three or more qualifying children.

Note: TaxWise automatically computes both credits and prepares Schedule 8812.
Remember to complete the dependent section of the Main Information Sheet
correctly. Do not override! TaxWise will do the rest.

42

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

CHILD & DEPENDENT CARE CREDIT


 he credit is nonrefundable. If there is zero taxable income (Form 1040, Tax


T
and Credits section) there is no reason to claim the credit.

 he qualifying child must be under age 13 or disabled at the time of the child
T
care.

In some cases, the cost of care for a disabled spouse or other dependent
qualifies.

 he child care generally must be work-related; that is, babysitting that enT
ables the client to work.

 or married couples, both taxpayers generally must be working and file a


F
joint return.

 he credit is claimed using Form 2441, Child and Dependent Care Expenses.
T
The providers name, address, and identifying EIN or Social Security number
must be reported on Form 2441.

TaxWise Hint: Mark the DC box next to the childs name on the Main Information
Sheet.

43

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

BENEFITS RELATED TO EDUCATION


WHOS LIKELY
MAXIMUM
TO BENEFIT?
ANNUAL BENEFIT

ANNUAL EXPENSES
NEEDED FOR
MAXIMUM BENEFIT

*American
Opportunity
Credit

Full time
undergraduate in
a degree program

$1,000 refundable
credit plus $1,500
nonrefundable credit

$4,000

*Lifetime
Learning

Taking just 1-2


classes or in
graduate school

$2,000
nonrefundable
credit

$10,000

Tuition and Fees


Deduction

Taking just 1-2


classes or in
graduate school;
zero taxable income

$4,000 adjustment
to income

Student
Loan Interest
Deduction

Former student
paying on loans

$2,500 adjustment
to income

$4,000




$2,500

Educator
Expense
Adjustment

School teachers,
grades K-12

$250 adjustment
to income ($500
on joint return if
both taxpayers are
teachers)

$250 ($500 on
joint return if
both taxpayers
are teachers)

Illinois Education
Credit

Parents with
children in private
school, K-12

$500 nonrefundable
IL state credit

$2,250

Caution! An education expense can only be used once, for one type of tax benefit. See your
site manager if you are unsure how to determine the appropriate benefit to claim.
*Who can claim a federal education credit?
A taxpayer who paid qualified expenses and who was the eligible student.
A taxpayer who paid qualified expenses and claims the eligible student as a dependent.
A taxpayer who claims the eligible student as a dependent and the qualified expenses were
paid by the student or a third party. The educational expenses are considered paid by the
taxpayer who claims the student as a dependent.
*Who cannot claim a federal education credit?
A taxpayer using married filing separately filing status.
Any taxpayer who is claimed as a dependent on another persons tax return.
For more information, see IRS Publication 970, Tax Benefits for Education.

44

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

STUDENT
REQUIRED
REQUIREMENT
TO ATTEND

AT LEAST
HALF-TIME?

YEARS
AVAILABLE

EXPENSES
ELIGIBLE

HOW TO CLAIM?

Must be pursuing
undergraduate
degree

Yes

Four years

Tuition, fees,
books, course
materials

Form 1040, pg 2,
link to Form 8863

Does not need


to be in degree
program if class
improves job skills

No

Unlimited

Tuition & fees


only

Form 1040, pg 2,
link to Form 8863

Does not need


to be pursuing a
degree

No

Unlimited

Tuition and fees


only

Form 1040, pg 1,
link to worksheet

Loan used for


undergraduate or
graduate school, in
a degree program

Yes, at the
time when
the borrower
was attending
school

Unlimited

Loans used to pay


tuition, fees, books,
course materials,
room & board,
transportation

Form 1040, pg 1,
link to worksheet

N/A

N/A

Unlimited

Books, supplies,
equipment for
classroom use,
professional
development
expenses

Form 1040, pg 1,
link to worksheet

Attending
elementary or
secondary school

N/A

Unlimited

Tuition and
required book
and lab fees in
excess of $250

Form IL-1040,
link to
IL-Schedule ICR

45

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

AFFORDABLE CARE ACT


There are several ways that the Affordable Care Act can affect a tax return. Note
that these guidelines are based on preliminary TaxWise information. The final
TaxWise forms and worksheets may be somewhat different.


When
everyone on the return was covered by health insurance for the entire
tax year and no one purchased insurance through the Marketplace, the
only effect on the tax return is that a box on page two of the Form 1040 is
checked.

If anyone on the return did not have health insurance for any part of the
year and qualifies for an exemption from the health care requirement, that
exemption is reported on the tax return.
See Publication 4012, Volunteer Resource Guide, for a complete list of
exemptions. The most common exemptions are:
- The person had a short coverage gap, which means the person was
without insurance for less than three months.
- The household income was below the filing threshold. TaxWise will
compute the filing threshold.
- The person was not a U.S. citizen and was not in the United States
legally. Generally this person will have an ITIN instead of an SSN.

If anyone on the return did not have health insurance for any part of the year
and does not qualify for an exemption from the health care requirement, that
person must pay an Individual Shared Responsibility Payment, which appears
as an additional tax on page two of Form 1040.

If anyone on the return purchased insurance through the Marketplace,


the amount of advanced premium tax credit (PTC) is reconciled with the
actual PTC.

This could result in an additional refundable PTC in the payment section of Form 1040
or repayment of PTC that appears as an additional tax on page two of Form 1040.
Note: CareLink, a medical care financial assistance program for uninsured Cook
County residents provided through Cook County Health & Hospitals System
(CCHHS), does not qualify as minimum essential coverage (MEC) under the
ACA. Be sure not to confuse this with CountyCare, the Medicaid expansion
program offered by CCHHS and the State of Illinois, which does meet the MEC
requirements.

46

VOL UNT EER A NSWER GUIDE 2017 // TAX PREPARATION INFO

These are the basic steps to follow to address Affordable Care Act issues during tax
return preparation.
1. Review Part VI of the intake sheet, Form 13614-C. Discuss all entries with the
taxpayer to make sure you understand the health insurance coverage for each
person on the tax return.
2. Prepare the rest of the tax return.
3. If the client is claiming zero personal exemptions, make no entries related to
ACA.
4. On TaxWise, open the ACA worksheet. Complete the ACA worksheet for every
person on the return.
5. If the person had health insurance all year, check the box, Had minimum
essential coverage for the entire year.
6. If the person had health insurance for only part of the year, check the box,
Had minimum essential coverage for part of the year.
7. If the person did not have health insurance for any month and qualifies for an
exemption from the health insurance requirement for that month, check the
box, Has or is applying for an exemption. Then complete Form 8965, Health
Coverage Exemptions, which will appear as a required form in the TaxWise tree.
8. For each person on the return who did not have health insurance coverage and
had no exemption for any month, check the box for that month. This will cause
TaxWise to calculate an Individual Shared Responsibility Payment (a penalty) for
that month.
9. On the ACA Worksheet answer the question, Did anyone on the return have a
Marketplace policy?
10. If anyone on the return did purchase insurance through the Marketplace, the
taxpayer must have Form 1095-A, Health Insurance Marketplace Statement.
Use Form 1095-A to complete Form 8962, Premium Tax Credit, which will
appear as a required form on the TaxWise tree.
11. Review the Other Taxes section on page two of Form 1040. If there is an
Individual Shared Responsibility Payment. Double check to make sure that
the taxpayer does not qualify for an exemption.
Warning: This information is only a summary. For more information, refer to
Publication 4012 and the instructions for Forms 8962 and 8965.

47

TAX PREPARATION INFO // VOL UNT EER A NSWER GUIDE 2 017

PRINTING
Step 1: Print the Client Letter

1. Select

from the toolbar while the tax return is open in TaxWise

Online.

2. Select 1040 Client Letter English or 1040 Client Letter Spanish.

3. Click Print.

Step 2: Print the Tax Return

1. Select

from the toolbar while the tax return is open in TaxWise

Online. A PDF will be generated in TaxWise Online.


2. When your PDF is ready, click Open in a new window. Select Open if

3. Print one copy for an e-file return or two copies for a paper return.

4. Do not save a PDF of the return.

asked to open or save the return.

Step 3: Retrieve Documents


1. When retrieving documents from the printer, make sure that you have

2. Prevent mix-ups at the printer by checking your clients name on both

both the client letter and tax return for your client.
documents.

48

QUALITY REVIEW INFO

49

QUALITY REVIEW INFO // VOL UNT EER A NSWER GUIDE 2 017

QUALITY REVIEW
Quality Reviewers play an important role in the preparation of complete and
accurate tax returns and are necessary to make the site operations run smoothly.
They also help provide on-site training to Tax Preparers.
Quality Review should only be performed by a trained Quality Reviewer that has
obtained advanced certification and been approved by the Site Manager. A Quality
Reviewer can expect to find a wide range of different errors in a tax return.
Here are some of the most common ones:

Related to Tax Law


Determining Qualifying Child and Qualifying relative can be complex.

Ask questions (found in IRS Publication 4012) to help identify dependency.

 there is any doubt about whether a client can be claimed as a dependent


If
on someone elses return, the client should be further interviewed by the
Quality Reviewer. If the taxpayer can be claimed, the box on the Main
Information Sheet must be checked, regardless of whether someone else is
actually claiming him/her. It is not optional.

 the taxpayer is claiming dependents, be sure that the preparer area of


If
Form 13614-C has been filled out, indicating that an interview has been
conducted. If there is any doubt about the correct status of people being
claimed as dependents on the tax return, the Quality Reviewer should ask
the client additional questions, and be sure to explain the final result to the
client.


Discuss
the nature of all income reported on Form 1099-MISC with the
client to verify that it has been entered on the correct line of Form 1040.
Any income that qualifies as self-employment income should be entered on
Schedule C or Schedule C-EZ rather than going on Line 21 of the Form 1040.
Ask about any common expenses related to their industry that may have
been missed.


Education
benefits are often confusing to tax preparers. The Quality
Reviewer should verify that the most beneficial credit or deduction is being
taken on the tax return. This may require trial and error to find the best result.

 questions related to the Affordable Care Act, be sure to check on


For
coverage and exemptions for anyone that can be claimed on the tax return.

50

VOL UNT EER A NSWER GUIDE 2017 // QUALITY REVIEW INFO

Related to TaxWise Software



Names
must be entered exactly as printed on the clients Social Security
cards or ITIN letters.

All Social Security Numbers or ITINs should be matched against the cards
provided by the taxpayer.

 least one phone number for the client should be entered for each tax
At
return. If nothing has been written on the intake forms, the reviewer should
ask the client for this information.

The Earned Income Tax Credit box on the Main Information Sheet in TaxWise must be checked for each qualifying child or TaxWise will not calculate
the credit properly.

 of the information on the W-2 should be confirmed. The address and


All
Social Security Number printed on the W-2 should match what is entered in
TaxWise, and the W-2 should be for the correct tax year.


The
routing and account numbers for direct deposit should be verified on
every tax return. This information should be confirmed directly from the
clients check or bank printout, rather than from what the tax preparer may
have written down or from carry forward data.


Finally,
the Quality Reviewer should verify that all adjustments and credits
are flowing to the Form 1040 as expected. Although data may be entered
correctly in one area of TaxWise, these items may be blocked by an incorrect
entry elsewhere. Common items that do not always flow as expected are
the Earned Income Tax Credit, tuition credits, and real estate credits on the
Illinois tax return.

Note: This is only a brief selection of the most common errors a Quality Reviewer
may find. For any questions or concerns not covered here, please consult with your
Site Manager and/or refer to the appropriate tax reference materials.
Remember, you should never guess on a tax return. If you are not comfortable with
a particular type of tax return or an item on a tax return, it is always OK to ask your
site managers for help.

51

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