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

Quality Review of the Tax Return

Conducting the Quality Review

Form 13614-C & Quality Review (continued)

Part IV, Expenses, should match tax law determination for Form 1040, Adjusted Gross Income, Tax and Credits, and Payments sections.

  • Verify that any adjustments to income are reported correctly and are supported by the taxpayer's documentation
  • Verify that all information is correct and documentation supports standard or itemized deductions
  • Verify that all appropriate credits have been reported correctly
  • Verify that any withholding amounts shown on Form(s) W-2 and 1099, and other source documents are reported correctly

Part V, Life Events, should match tax law determination for Form 1040, Income, Adjusted Gross Income, Tax and Credits, and Payments sections

  • Verify all required forms and documentation were used and reported correctly on the return
Portion of Form 13614-C, page 2.