Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Course Introduction

Volunteer Responsibilities

Topic Activity

How Would you Respond?

You are clarifying Larry’s Form 13614-C. Larry is at a VITA/TCE site to have his taxes prepared. He completes Form 13614-C and tells the tax preparer:

  • He is 26 years old
  • His filing status is Head of Household
  • He wants to claim his 2 year old nephew for EITC
  • He has no child care expenses
  • He earned $19,000 in wages

Do you think it’s safe to rely on good faith for Larry’s information?

Yes, Larry’s information seems OK
No, Larry’s situation requires more inquiry


26-year old Larry