1NTTC Training 2010

LESSON 32:QUALITY REVIEW

PUB 4012 TAB 13Form 13614-C Section C

2NTTC 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)

3NTTC 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

4NTTC 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

5NTTC 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

6NTTC 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?”

7NTTC Training 2010

What do we verify? (continued)

Verify adjustments

Verify deductions: Itemized deduction (Schedule A)

Verify credits - including required forms

8NTTC 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

9NTTC 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

10NTTC Training 2010

QUALITY REVIEW

QUESTIONS?

COMMENTS?