Marital Status and Dependents
As you are reviewing Form 13614-C, pay particular attention to marital status and dependent information. Decision trees located in the Volunteer Resource Guide (or the Help feature in the tax software), can assist you in determining verification of filing status and qualifying dependents.
Complete Form 13614-C, Section B, only if persons are listed on page 1, Part II, Marital Status and Household Information. Section B will help you determine if the taxpayer qualifies to claim the Head of Household filing status and claim persons listed as dependents, as well as other tax benefits.