Intake/Interview Process

Remember to use the interview techniques and tools discussed in the Screening and Interviewing lesson. Use Form 13614-C, Intake/Interview & Quality Review Sheet to determine if the taxpayer had HSA contributions or distributions. Use the intake and interview sheet as a starting point for a comprehensive interaction with the taxpayer in combination with all the source documents provided by the taxpayer to prepare an accurate return. Question 1 in the Life Events section of Form 13614-C mentions health savings accounts.

Form 5498-SA is used to report HSA contributions and Form 1099-SA is used to report HSA distributions. These information documents are issued by the HSA trustee to taxpayers who have HSA contributions or distributions, for use in tax return preparation.

Confirm each item on the intake and interview sheet to make sure you and the taxpayer have considered all the necessary information. If items are incorrect or incomplete, revisit the issue and make corrections to the return, as needed.