Intake/Interview Process

During your interview, review the Income section of Form 13614-C, Intake/Interview & Quality Review Sheet to engage the taxpayer in preparing an accurate return. You may also find page 1 of Form 1040 to be a useful guide for addressing income items.

To determine a taxpayer's income, discuss and review the Income section of the intake and interview sheet with the taxpayer. Use the interview techniques and tools discussed in the Screening and Interviewing lesson to probe for this information. 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.

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.