Retirement income may be fully or partially taxable. To determine if the taxpayer must report retirement income, use the interview techniques and tools discussed in the lesson, Screening and Interviewing. Review the taxpayer's completed Form 13614-C, Intake/Interview & Quality Review Sheet, particularly the Income section.
If the taxpayer had retirement income, you may need to ask additional questions to clarify the type of plan, for example, whether the income was before-tax or after-tax dollars. This is explained later in this lesson.
Be considerate when probing for the information you need to complete the return. If taxpayers cannot provide the required information (and have not retained the packet of "retirement papers" they received when they retired), suggest that they contact their former employer or annuity administrator. You may want to give taxpayers a written list of questions that need to be resolved.