Intake/Interview & Quality Review Sheet

On the Intake/Interview & Quality Review sheet, you may discover that the taxpayer or spouse had business income from being self employed or working as an independent contractor.

Carefully review the intake and interview sheet and ask follow-up questions to determine if the taxpayer or spouse had business income. Taxpayers may not think of themselves as "self-employed" if they have a small home business or work part-time as an independent contractor.

Some taxpayers may indicate that they received cash income for self-employment activity. This income must be reported, unless excluded by law.

If taxpayers do not have adequate records of the cash income they received, you may be able to assist them with simple record reconstruction. See the section on reconstructing records later in this lesson.