Form 13614-C & Quality Review (continued)

Part II, Marital Status and Household Information, should reflect the correct tax law determination for Form 1040, Filing Status and Exemptions sections.

• Use Publication 4012 (Tab B), Filing Status to determine the correct filing status
• Use Publication 4012 (Tab C), Dependency Exemptions to verify if taxpayers can claim their own personal exemption or can be claimed by someone else
• Use Publication 4012 (Tab C), Dependency Exemptions to determine if persons listed in Question 2 meet the test to qualify as dependents and are entered correctly on the return