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



Intake/Interview Process

To determine a taxpayer's income, discuss and review the Income section of Form 13614-C, Intake/Interview & Quality Review Sheet with the taxpayer. Income is reported on a variety of forms depending on its source. Ask the taxpayer to show you all Forms W-2, Forms 1099, and other statements reporting income. Ask the taxpayer to verify that all income amounts are accurate.


Do not confuse Form 1099 with Form 1098. Generally, Form 1098 reports expenses taxpayers have paid, not income they have received.

Sometimes taxpayers will know a reportable income amount, even if they have not received Form 1099. In such cases, report the income on the appropriate line of the return. Advise taxpayers who cannot accurately determine a reportable income amount to contact the payer of the income to get the missing information.

Form 13614-C

Form 13614-C