Quality Review Guide for Quality Review Experts
1. Make sure to have Publication 4012 Volunteer Resource Guide and publication 17 at all
quality control stations. It’s important to have these reference materials to refer to in case
the tax payer has questions or you catch something that was implied incorrectly and need
to look up the correct application of law and procedures.
2. Taxpayer’s folder:
Make sure all paperwork is present:
- Flow-Sheet and Intake and Interview Sheet are properly filled out.
- Section B for Certified Volunteer Preparer is properly filled out.
- Blank Section C to be completed by a Cetified Quality Reviewer is included in the
form package.
- Check whether flow sheet is placed at the top of all other forms and documents in the
taxpayer’s folder
- Check whether all volunteers that worked on the tax return initiated the flow sheet.
3. Last Year’s Tax Return: if you do not use see it in the folder, ask taxpayer for a copy of
the last year’s tax return. Inform Tax Return Expert and Screening Expert about the
missed step. Make a copy of the last year’s return. Review and compare last year’s return
with this year’s return. In most cases return information for both years should be very
similar. Resolve differences.
4. When first looking over the tax return, make sure all names and social security numbers
entered into the TaxWise system match the photocopied social security numbers and
names on them. It’s important to make sure that the identification of the taxpayer is
entered correctly so that the return can be accepted and processed.
5. Next, verity the address, date of birth, and the contact numbers.
6. Look over the second page of the intake and interview sheet and know what information
you will be working with prior to looking at the tax return. This will let you know what
you will be looking for in TaxWise and can be used to match the supporting papers
provided to the boxes checked on the intake interview. Occasionally, you will find that
the second page is not properly completed, In those cases, discuss with Tax Return
Expert assigned to the return and make sure it is properly completed.
7. When looking over documentation, start with the W-2s. Make sure that the last two boxes
are checked to allow for manual calculation. Verify that the amounts entered in are
correct, the employer identification number is correct, the employers address was entered
correctly, and employees address reflects what’s on the W-2s. If the CA DSI is provided
on the W-2, verify that it is correctly entered on the TaxWise (bottom of the W-2).
8. For items such as Interest Income, Dividends, verify that the forms were correctly added
and properly linked to supporting forms. For example, Interest Income is shown on 1040
Page 1 and is linked to schedule B, which is linked to another form. From there, verify
that the correct amounts were entered and the payers information is correct.
9. For Earned Income Credit, make sure to follow the rules and procedures in Publication
4012 Volunteer Resource Guide and Publication 17 to see if they actually deserve to get
the credit. When looking at the publications explain the requirements to the taxpayer too.
Also, you will have to verify any dependent information within the system prior to
checking if they have received earned income credit. Do not forget to check whether the
EIC WORKSHEET has been filled out correctly. Otherwise taxpayer will not receive the
correct amount of credit. LEARN EIC WORKSHEET.
Unless the taxpayer’s EIC was disallowed in the prior years, check off the “EIC” boxes
for all dependents, so that TaxWise will calculate whether the taxpayer is eligible for the
EIC. If the taxpayer is eligible for EIC, Tax Wise will populate the EIC Schedule.
10. If the taxpayer is going to receive Education Credit as shown on a 1098T, make sure you
properly apply the Hope, Lifetime Learning or American Opportunity, with Hope being
for freshmen and sophomore years but for the first two years of college education only.
Explain the differences of the credits to the taxpayer. For those that have expenses and
scholarships or grants, link to a scratch pad and subtract the scholarships from expenses.
Also, remember to optimize between Tuition Expense vs. Tuition Credit (take the one
that gives more benefit to the taxpayer). It should have been resolved at the TRE level,
but double check.
11. For processing Additional Child Tax Credit: “ To input the child’s information correctly
in the interview screen and TaxWise will automatically populate Form 8812_Additional
Child Tax Credit, if the taxpayer qualifies, based on child’s age and other criteria.”
12. For processing Qualified Retirement Savings Contributions Credit: “Input the correct
code and amount in box 12 of Form W-2, as it appears on paper Form W-2.” TaxWise
will populate Form 8880_Credit for Qualified Retirement Savings Contributions. Ask the
taxpayer whether he was a full-time student during the tax year. Full-time students are
not eligible for this credit. Dependent taxpayers are not eligible for this credit. If the
taxpayer is a dependent or is claimed on another tax return (usually on the parent’s tax
return), answer Yes to the box “ Can the taxpayer or spouse be claimed as a dependent on
someone else’s return?” either on Interview screen or Main Info screen.
13. For Child and Dependent Care Credit, make sure to follow the rules and procedures in
Publication 4012 Volunteer Resource Guide and Publication 17. More importantly, make
sure that in the interview section for dependents that the box was checked off to invoke
Form 2441. Verify the amounts, CIN (or SSN), name and address of the care provider
(organization/individual) that provided the care. On Main Info page check off the box,
titled “DC” (Dependent Care) and TaxWise will populate Form 2441_Child and
Dependent Care Expenses.”(If the box wasn’t checked at the interview). Tax Preparer
should ask the taxpayer, whether he paid for child care, while he worked during the tax
year. Age limits apply to the qualifying child, unless the child is totally and permanently
disabled. This credit cannot be claimed for the spouse. The taxpayer must have the SSN,
name and the address of the caregiver.”
14. If the Tax Payer wishes for the refund to be deposited to a checking or savings account,
verify that the routing and account number were entered correctly on the main info page
and on 1040 page 2. The same goes for if they have to make any payments and they want
the payment to be withdrawn directly from their bank account. Also if the taxpayer
wishes to divide the refund two different accounts check if Form 8888 is used properly. A
different procedure applies if the taxpayer wishes to pay by check. In those situations
UNMARK/ DO NOT MARK the Direct deposit/ Payment options, and explain the
taxpayer that if the direct deposit is chosen then the refund is faster. Use the distribution
date table to show when the taxpayer’s refund date.
15. Print the tax return and give to the taxpayers as a copy. Have the taxpayers sign two
copies of the 8879 and CA 8879. The Taxpayers will get to keep one of each of the
signed forms and the other set of 8879s are then placed back into the folder along with
the other forms and documentation used to prepare the tax return.
16. Next, place the taxpayer folder with all information in an envelope. Print their names, the
tax year, the site name CSULA VITA, and QCE your name.
17. Inform Site manger that you are done and with Site Manger’s approval taxpayer will now
leave the tax prep site. Accompany taxpayer to the exit.