Form 13614-C & Quality Review (continued)

Section B, For Certified Volunteer Preparer Completion, should reflect tax law determination for Form 1040, Filing Status and Exemptions sections.

• Verify answers to all the questions
• Use Publication 4012, (Tab B) to determine filing status
• Use Publication 4012, (Tab C) to determine personal exemptions and dependency exemptions

Section C, For Certified Quality Reviewer Completion, should validate all sections of Form 1040.

• Verify all tax law issues identified in items 1 through 15 have been addressed
• Verify correct SIDN is on the return

Use Publication 4012, (Tab 12), Finishing the Return: Check Your Work—The Quality Review, and the Line-by-Line Job Aid for Volunteers to conduct the quality review.