Service Keys...............................................................................................3
General Info................................................................................................7
2017 Tax Sites Locations and Hours.....................................................8
Tax Clinic and ITIN Referral...................................................................10
Federal Refund Timeline........................................................................ 11
Tax Time Financial Capability Info..........................................................13
Tax Time Financial Capability.................................................................14
Savings Campaign.................................................................................14
How to be an Effective Volunteer.........................................................15
Conversation Starters............................................................................15
Infographic on How the Savings Campaign Works...............................16
Financial Products...................................................................................18
CFR Focus Card....................................................................................19
myIRA Retirement Accounts................................................................20
Savings Bonds U.S. Series I..................................................................21
Site Specialist Info...................................................................................23
Site Specialist Responsibilities..............................................................24
Client Intake Process............................................................................25
Intake/Scope Guidelines.......................................................................26
Sorting..................................................................................................27
Receiving Donations.............................................................................29
Tax Preparation Info.................................................................................30
Basic Steps of Tax Preparation..............................................................31
Common Tax Forms..............................................................................32
All Those Kids........................................................................................34
All Those Kids-Part 2.............................................................................36
Qualifying Relatives..............................................................................38
Income Chart........................................................................................40
ITIN Tax Returns....................................................................................40
Child Tax Credit & Additional Child Tax Credit........................................42
Child & Dependent Care Credit............................................................43
Benefits Related to Education............................................................. 44
Affordable Care Act.............................................................................. 46
Printing..................................................................................................48
Quality Review Info.................................................................................49
Related to Tax Law................................................................................50
Related to TaxWise Software................................................................51
You Can Do It! is a work product of the Center for Economic Progress and
cannot be used, reproduced or distributed without the written consent of the
Center for Economic Progress, 567 W. Lake, Suite 1150, Chicago, IL 60661.
Contact volunteer@economicprogress.org for more information.
2017 Center for Economic Progress
SERVICE KEYS
SERVICE KEYS
Our vision for a high quality client experience is based on our four service keys:
Trustworthiness, Dignity, Knowledge and Efficiency.
These service keys:
Help define and operationalize our quality standards and behavioral guidelines.
1. Trustworthiness
I practice trust-building behaviors in everything I do.
Know and follow all policies and procedures related to protecting client
confidentiality and privacy.
2. Dignity
I project a positive image and energy.
Smile.
Empathize with the clients situation. And when you may not be able to deliver
the outcome theyre looking for, or have to say no, deliver the news with great
care, clarity and consideration.
I go above and beyond to exceed client expectations.
Take action to encourage people see the why behind the what.
3. Knowledge
I will be knowledgeable about my area and beyond.
Know CEPs mission and services, and use stories to show impact.
Take on-the-job opportunities to increase knowledge and skills and cross train
in new roles.
Share knowledge to add value to the team. Nothing helps deepen knowledge
as effectively as sharing it.
4. Efficiency
I perform my role efficiently so clients get the most out of our services.
GENERAL INFO
DOWNSTATE
NORTHERN
CHICAGO
COMMUNITY
SITE
ADDRESS
OPENING
DAY
7811 S. Racine
Chicago, IL 60620
1/21
Brighton Park
4136 S. California
Chicago, IL 60632
1/21
Bronzeville
Dawson Technical
Institute
3901 S. State
Chicago, IL 60609
1/21
Lawndale
1/21
Loop
Harold Washington
College
30 E. Lake St.
Chicago, IL 60601
1/21
Pilsen
1/21
Uptown
Truman College
1145 W. Wilson
Chicago, IL 60640
1/21
Aurora
Waubonsee
Community College
18 S. River St.
Aurora, IL 60506
1/21
1/21
Elgin
Judson University
Lindner Tower
1/21
Evanston
1/21
Joliet
Spanish Community
Center
1/21
Waukegan/
Lake County
1/21
West Chicago
1/21
Springfield
1/21
DAYS OPEN
WEEKDAY
HOURS
SATURDAY
HOURS
LAST DAY
OF SERVICE
M/W/Sa
5:30 PM 8 PM
10 AM 1 PM
4/17
Tu/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
M/Tu/W/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
W/Sa
5:30 PM 8 PM
10 AM 4 PM
4/15
M/Tu/W/Th/Sa
12 PM - 8 PM
10 AM 2 PM
4/18
M/W/Sa
5:30 PM 8 PM
10 AM 2 PM
4/17
M/Tu/W/Th/Sa
M/W 5:30 PM
- 8 PM; T/TH
2 PM - 8 PM
10 AM 1 PM
4/18
W/Sa
5:30 PM 8 PM
10 AM 1 PM
4/15
M/W/Sa
5:30 PM 8 PM
10 AM 1 PM
4/17
M/W/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/17
Tu/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
W/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/15
Tu/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
Tu/Th/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
Tu/W/Sa
5:30 PM 8 PM
10 AM 1 PM
4/18
The Clinic does not assist clients with the following types of matters:
Property tax
ITIN REFERRAL
Due to capacity, CEP is helping a limited number of existing clients renew their
ITINs. See: www.economicprogress.org/itin. If a client needs ITIN assistance,
please see your site manager for additional resources.
10
Electronically
Direct deposit
2 weeks
Electronically
Paper check
34 weeks
Direct deposit
56 weeks
Paper check
68 weeks
Note: This is a very general guideline. Many factors determine when a client
receives a refund: USPS, IRS delays, time of filing and rejects due to errors on
the return.
New for tax year 2016: IRS will not issue a refund for any tax return that
contains an earned income tax credit or an additional child tax credit before
February 15, 2017. This delay is a result of a new law designed to help the IRS
curb identity theft.
Clients can check on their refund by going to www.irs.gov and clicking on the
Wheres My Refund? link, or calling (800) 829-1954.
Prior year and amended returns are subject to longer time frames.
Clients can help by double checking ALL information on their returnnames, social
security numbers, and bank information.
11
13
lients can purchase a U.S. Savings Bond at any tax site by adding
C
Form 8888 to their tax return.
lients can open a CFR Focus prepaid debit card with no activation, small
C
balance, or monthly fees, ever. More information can be found on page 19.
r, clients can open a checking or savings account with our trusted on-site
O
bank partner.
lients can work one-on-one with a financial coach and grow their
C
savings, pay down their debt, and build their credit.
rovide a Financial Coach flyer to our clients to help them get priority
P
selection.
SAVINGS CAMPAIGN
At select Savings Campaign tax sites, clients will also be able to participate and take
advantage of the following products and services.
lients can enroll in a new U.S. Treasury backed myRA retirement account
C
and save all or part of their refund in it.
For more information, see page 20.
14
VOL UNT EER A NSWER GUIDE 2 017 // TAX TIME FINANCIAL CAPABILITY
15
16
17
FINANCIAL PRODUCTS
18
CFR FOCUS
FAST. SAFE. EASY. AFFORDABLE.
About the Focus Card
It is a Visa prepaid debit card that is a
convenient alternative to receiving paper
checks. Tax refunds can be direct deposited
to the card and payroll can be set up to automatically direct deposit.
Tax clients can quickly have access to their funds and can use it to
make purchases or get cash wherever Visa debit cards are accepted.
Its that simple!
www.CFRCard.org
AUBURN GRESHAM
username: aubtax1
password: welcome2cep
ELGIN
username: elgintax1
password: welcome2cep
PILSEN
username: pilsentax1
password: welcome2cep
AURORA
username: auroratax1
password: welcome2cep
EVANSTON
username: evantax1
password: welcome2cep
SPRINGFIELD
username: springtax1
password: welcome2cep
BRIGHTON PARK
username: bptax1
password: welcome2cep
JOLIET
username: joliettax1
password: welcome2cep
UPTOWN
username: upttax1
password: welcome2cep
BRONZEVILLE
username: bronzetax1
password: welcome2cep
LAWNDALE
username: lawntax1
password: welcome2cep
WAUKEGAN
username: wautax1
password: welcome2cep
CHICAGO HEIGHTS
username: chtax1
password: welcome2cep
LOOP
username: looptax1
password: welcome2cep
WEST CHICAGO
username: wctax1
password: welcome2cep
19
The
myRA is designed as a Roth IRA account so you can enjoy the tax
advantages of that account.
Your savings are invested in a U.S. Treasury security that safely earns interest.
You can access the money you put in any time without fees or penalties.
ou can transfer or rollover your myRA to a private sector Roth IRA at any
Y
time to continue growing your savings.
20
21
23
Throughout Shift
reeting
G
Welcome each client, notify them of income guidelines, ask them to sign
in and give them intake sheets to complete while they wait.
Intake
Distribute and assist clients with intake documents. Ensure clients meet
income and scope guidelines, and have proof of Social Security cards, taking
care to identify Advanced Return issues as outlined on page 26. Ensure
clients have identifying documentation, required income documents, and
receive the CEP program flyer. Pay particular attention to clients who have
received a letter from the IRS, or indicate an interest in meeting with a
financial coach. Also remember to ask clients if they are interested in
participating in the Savings Campaign.
orting
S
Sort completed returns, get client signatures on required documents and
give client their copies. Tell them when and how to expect their refund
and address any questions they may have before leaving.
ranslating
T
If proficient in another language, assist with translation as needed.
iling
F
File completed client folders according to social security number.
hredding
S
Shred all extra print jobs, unneeded copies of documents, and erroneous
tax returns.
24
Income Guidelines
Income Documents
Health Insurance
Spouses
Supporting Documents
Additional Advice
25
INTAKE/SCOPE GUIDELINES
These guidelines will help match the type of return to the experience level of the
tax preparation volunteer. These guidelines help identify Advanced returns, and
determine returns that are out of scope and cannot be prepared at the site. Ask your
Site Manager for more information on which tax preparation volunteers are best
suited to prepare Advanced returns. Once intake is complete, place the return folder
in the appropriate location for the volunteer preparers to retrieve.
If any of the following questions on Form 13614-C, Intake/Interview & Quality
Review Sheet, is answered YES CEP will not prepare the tax return and clients
should be advised to seek tax preparation service elsewhere:
Part V (Life Events) Question 2 (Debt from student loan canceled or forgiven)
Part V (Life Events) - Question 5 (Purchase and install energy efficient home items)
If any of the following questions is answered YES the return should be labeled
Advanced:
Part III (Income) Question 9 (Income or loss from sale of stocks, bonds, or
real estate)
Part V (Life Events) Question 9 (Has a capital loss carryover from a prior year)
26
SORTING
Have the client review names, SSNs, ITINs, addresses, and dates of birth for
all persons on the return.
ouble check direct deposit routing and account numbers for accuracy
D
(1040, pg 2).
Ensure Use & Disclosure Form is signed by the client on front and back
when necessary.
Intake Sheet (Form 13614-C) and Supplemental Intake Sheet (all returns)
Copy B of each W-2, 1099, and any other supporting documents (all returns),
1 signed copy Form 8879, IRS e-file Signature Authorization, if client is e-filing
1 copy Federal Tax Return1040, pgs 1-2 and all schedules or forms
1 copy Illinois Tax ReturnIL1040, pgs 1-2 and all schedules or forms
Full copy of 1040 - pgs 1-2, all schedules or forms that have an Attachment
Full copy IL1040 pgs 1-2, all schedules or forms, W-2s/1099s attached
N
ote: When the client has retirement income, attach a copy of pg 1 of
the Form 1040 to the Illinois tax return.
Note: If a client is mailing returns for multiple years, use separate envelopes
to mail each year.
27
1 copy Federal Tax Return1040X pgs 1-2, new 1040 pgs 1-2, and all
schedules or forms
1 copy Illinois Tax ReturnIL-X pgs 1-2, 1040X pg 1, new IL1040 pgs 1-2,
and all schedules or forms
To IRS:
1040X pgs 1-2, new 1040 pgs 1-2, all schedules and forms and any new
supporting documents attached
Department of Treasury
Internal Revenue Service
Fresno, CA 93888-0422
To IDOR:
IL-X pgs 1-2, 1040X pg 1, original IL-1040 pgs 1-2, all schedules or forms
and any new supporting documents attached
Address:
Springfield, IL 62794-9007
Note: If the client is filing more than one year of returns, mail each year in a
separate envelope.
28
DONATIONS
Clients who wish to make a monetary donation to the Center for Economic Progress
can do so by:
Chicago, IL 60661
OR
Visiting www.economicprogress.org to make a donation online.
Each tax site will have donation envelopes available for interested clients. Making
a donation is completely voluntary, and clients should be offered the opportunity to
donate only after the tax preparation is complete. Thank clients warmly and let them
know that their donations will be used to provide more services for clients in need.
29
30
Preparer Use Form: Enter the answers to the preparer questions asked
on the Supplemental Intake Sheet.
Enter adjustments, such as student loan interest and/or tuition and fees
deduction.
Enter property tax paid and determine if client should itemize using
Schedule A.
6. Review
7. Counsel
If the client cant pay the balance due, encourage client to establish payment
plan with IRS or IDR. Point out the tax clinic information on the CEP program
flyer.
When the client has a refund, discuss direct deposit: back account, savings
bond, and debit card options.
Make sure the client received the CEP flyer and invite the client to make an
appointment for financial coaching.
If the client does not have health insurance, point the client to the online
marketplace.
31
FORM NUMBER
FORM TITLE
Federal
1040
Federal
Sch A
Itemized Deductions
Federal
Sch B
Federal
Sch C-EZ
Federal
Sch EIC
Federal
Sch SE
Self-Employment Tax
Federal
2441
Federal
8379
Federal
8812
Federal
8863
Education Credits
Federal
8880
Federal
8888
Federal
8917
Federal
8962
Federal
8965
Federal
1040-X
State
IL-1040
State
Sch ICR
Illinois Credits
State
Sch ICR
Illinois EITC
State
IL-1040-X
32
ISSUE
OPENS AUTOMATICALLY?
N/A
Yes
Itemized deductions
No
Income, p.1
No
Income, p.1
No
Payments, p.2
Yes
Self-employment tax
Yes
Yes
N/A
No
Payments, p.2
Yes
Education credits
No
Yes
Split a refund
Refund, p. 2
No
Payments, p. 2
Yes
ACA Worksheet
Yes
N/A
No
N/A
N/A
IL-1040 Yes
IL-1040, p.2
N/A No
Yes
33
AGE
RELATIONSHIP
Dependency
Exemption
Head of Household
Warning! This chart is a summary. Please refer to Publication 17, VITA Resource Guide 4012 or other resource material.
34
RESIDENCY SUPPORT
No support test.
Note: There is an exception for a married
child that cannot provide over 1/2 of his/
her own support for the tax year.
35
QUALIFYING RELATIVE
RULES CAN BE USED
TO GET OR INCREASE
THIS BENEFIT?
EITC
Yes
No
No
Dependent
No
Yes
Yes
No*
Yes
No
Head of
Household
No
No
(Child must have
lived with the
taxpayer)
Yes
(Must be
dependents that
are related)
No
No
(Child must have
lived with the
taxpayer)
Yes
(Certain disabled
dependents)
*If Qualifying Child does not have SSN, the child must have an ITIN by the due date of
the return.
36
A DISABLED
CHILD CAN BE
ANY AGE?
CITIZENSHIP
Yes
No
Yes
No
No
No
Yes
Yes
Yes
Yes
37
QUALIFYING RELATIVES
RELATIONSHIP
EITC
Note: Qualifying Relative rules do not apply.
Dependency
Exemption
QR is a descendant, sibling,
ascendant, niece/nephew
or in-law OR lived with the
taxpayer all year.
Head of Household
QR is a descendant, sibling,
ascendant, niece/nephew or
in-law.
QR is a descendant, sibling,
ascendant, niece/nephew
or in-law OR lived with the
taxpayer all year.
Warning! This chart is a summary. Please refer to Publication 17, VITA Resource Guide 4012 or other resource material.
38
RESIDENCY SUPPORT
INCOME
There is no income
test.
39
INCOME CHART
FORM DESCRIPTION
TYPE
W-2 Wages
Earned
W-2G
Gambling winnings
Unearned
1099-B
Unearned
1099-DIV Dividends
Unearned
1099-DIV
Unearned
1099-G
Unearned
1099-G
Unemployment
Unearned
1099-INT Interest
Unearned
1099-K
Earned
1099-MISC
Earned
1099-MISC
Unearned
SSA-1099
Unearned
RRB-1099-R
Railroad retirement
Unearned
1099-R Retirement
Unearned
None
Earned
Start the return using the taxpayers ITIN instead of an SSN. If the spouse has an
ITIN, enter that number on the Main Information screen.
In the TaxWise W-2 screen, use the SSN as it appears on the taxpayers W-2.
If a client or a member of a clients family needs to apply for an ITIN, talk to your
site manager.
40
1040, LINE
COMMENTS
12
20
41
hild must be a U.S. citizen, U.S. national, or a resident alien of the U.S. for
C
more than six months of the tax year.
he child tax credit is nonrefundable and appears on Form 1040, page 2, Tax
T
and Credits section.
The child tax credit is applied to income tax after other nonrefundable credits
have been used.
client generally receives the additional child tax credit when two tests
A
are met:
1. The full child tax credit, $1,000 per child, is more than is needed to
offset income tax.
2. At least one of the following is true:
The client has earned income over $3,000.
Note: TaxWise automatically computes both credits and prepares Schedule 8812.
Remember to complete the dependent section of the Main Information Sheet
correctly. Do not override! TaxWise will do the rest.
42
he qualifying child must be under age 13 or disabled at the time of the child
T
care.
In some cases, the cost of care for a disabled spouse or other dependent
qualifies.
he child care generally must be work-related; that is, babysitting that enT
ables the client to work.
he credit is claimed using Form 2441, Child and Dependent Care Expenses.
T
The providers name, address, and identifying EIN or Social Security number
must be reported on Form 2441.
TaxWise Hint: Mark the DC box next to the childs name on the Main Information
Sheet.
43
ANNUAL EXPENSES
NEEDED FOR
MAXIMUM BENEFIT
*American
Opportunity
Credit
Full time
undergraduate in
a degree program
$1,000 refundable
credit plus $1,500
nonrefundable credit
$4,000
*Lifetime
Learning
$2,000
nonrefundable
credit
$10,000
$4,000 adjustment
to income
Student
Loan Interest
Deduction
Former student
paying on loans
$2,500 adjustment
to income
$4,000
$2,500
Educator
Expense
Adjustment
School teachers,
grades K-12
$250 adjustment
to income ($500
on joint return if
both taxpayers are
teachers)
$250 ($500 on
joint return if
both taxpayers
are teachers)
Illinois Education
Credit
Parents with
children in private
school, K-12
$500 nonrefundable
IL state credit
$2,250
Caution! An education expense can only be used once, for one type of tax benefit. See your
site manager if you are unsure how to determine the appropriate benefit to claim.
*Who can claim a federal education credit?
A taxpayer who paid qualified expenses and who was the eligible student.
A taxpayer who paid qualified expenses and claims the eligible student as a dependent.
A taxpayer who claims the eligible student as a dependent and the qualified expenses were
paid by the student or a third party. The educational expenses are considered paid by the
taxpayer who claims the student as a dependent.
*Who cannot claim a federal education credit?
A taxpayer using married filing separately filing status.
Any taxpayer who is claimed as a dependent on another persons tax return.
For more information, see IRS Publication 970, Tax Benefits for Education.
44
STUDENT
REQUIRED
REQUIREMENT
TO ATTEND
AT LEAST
HALF-TIME?
YEARS
AVAILABLE
EXPENSES
ELIGIBLE
HOW TO CLAIM?
Must be pursuing
undergraduate
degree
Yes
Four years
Tuition, fees,
books, course
materials
Form 1040, pg 2,
link to Form 8863
No
Unlimited
Form 1040, pg 2,
link to Form 8863
No
Unlimited
Form 1040, pg 1,
link to worksheet
Yes, at the
time when
the borrower
was attending
school
Unlimited
Form 1040, pg 1,
link to worksheet
N/A
N/A
Unlimited
Books, supplies,
equipment for
classroom use,
professional
development
expenses
Form 1040, pg 1,
link to worksheet
Attending
elementary or
secondary school
N/A
Unlimited
Tuition and
required book
and lab fees in
excess of $250
Form IL-1040,
link to
IL-Schedule ICR
45
When
everyone on the return was covered by health insurance for the entire
tax year and no one purchased insurance through the Marketplace, the
only effect on the tax return is that a box on page two of the Form 1040 is
checked.
If anyone on the return did not have health insurance for any part of the
year and qualifies for an exemption from the health care requirement, that
exemption is reported on the tax return.
See Publication 4012, Volunteer Resource Guide, for a complete list of
exemptions. The most common exemptions are:
- The person had a short coverage gap, which means the person was
without insurance for less than three months.
- The household income was below the filing threshold. TaxWise will
compute the filing threshold.
- The person was not a U.S. citizen and was not in the United States
legally. Generally this person will have an ITIN instead of an SSN.
If anyone on the return did not have health insurance for any part of the year
and does not qualify for an exemption from the health care requirement, that
person must pay an Individual Shared Responsibility Payment, which appears
as an additional tax on page two of Form 1040.
This could result in an additional refundable PTC in the payment section of Form 1040
or repayment of PTC that appears as an additional tax on page two of Form 1040.
Note: CareLink, a medical care financial assistance program for uninsured Cook
County residents provided through Cook County Health & Hospitals System
(CCHHS), does not qualify as minimum essential coverage (MEC) under the
ACA. Be sure not to confuse this with CountyCare, the Medicaid expansion
program offered by CCHHS and the State of Illinois, which does meet the MEC
requirements.
46
These are the basic steps to follow to address Affordable Care Act issues during tax
return preparation.
1. Review Part VI of the intake sheet, Form 13614-C. Discuss all entries with the
taxpayer to make sure you understand the health insurance coverage for each
person on the tax return.
2. Prepare the rest of the tax return.
3. If the client is claiming zero personal exemptions, make no entries related to
ACA.
4. On TaxWise, open the ACA worksheet. Complete the ACA worksheet for every
person on the return.
5. If the person had health insurance all year, check the box, Had minimum
essential coverage for the entire year.
6. If the person had health insurance for only part of the year, check the box,
Had minimum essential coverage for part of the year.
7. If the person did not have health insurance for any month and qualifies for an
exemption from the health insurance requirement for that month, check the
box, Has or is applying for an exemption. Then complete Form 8965, Health
Coverage Exemptions, which will appear as a required form in the TaxWise tree.
8. For each person on the return who did not have health insurance coverage and
had no exemption for any month, check the box for that month. This will cause
TaxWise to calculate an Individual Shared Responsibility Payment (a penalty) for
that month.
9. On the ACA Worksheet answer the question, Did anyone on the return have a
Marketplace policy?
10. If anyone on the return did purchase insurance through the Marketplace, the
taxpayer must have Form 1095-A, Health Insurance Marketplace Statement.
Use Form 1095-A to complete Form 8962, Premium Tax Credit, which will
appear as a required form on the TaxWise tree.
11. Review the Other Taxes section on page two of Form 1040. If there is an
Individual Shared Responsibility Payment. Double check to make sure that
the taxpayer does not qualify for an exemption.
Warning: This information is only a summary. For more information, refer to
Publication 4012 and the instructions for Forms 8962 and 8965.
47
PRINTING
Step 1: Print the Client Letter
1. Select
Online.
3. Click Print.
1. Select
2. When your PDF is ready, click Open in a new window. Select Open if
3. Print one copy for an e-file return or two copies for a paper return.
1. When retrieving documents from the printer, make sure that you have
both the client letter and tax return for your client.
documents.
48
49
QUALITY REVIEW
Quality Reviewers play an important role in the preparation of complete and
accurate tax returns and are necessary to make the site operations run smoothly.
They also help provide on-site training to Tax Preparers.
Quality Review should only be performed by a trained Quality Reviewer that has
obtained advanced certification and been approved by the Site Manager. A Quality
Reviewer can expect to find a wide range of different errors in a tax return.
Here are some of the most common ones:
Discuss
the nature of all income reported on Form 1099-MISC with the
client to verify that it has been entered on the correct line of Form 1040.
Any income that qualifies as self-employment income should be entered on
Schedule C or Schedule C-EZ rather than going on Line 21 of the Form 1040.
Ask about any common expenses related to their industry that may have
been missed.
Education
benefits are often confusing to tax preparers. The Quality
Reviewer should verify that the most beneficial credit or deduction is being
taken on the tax return. This may require trial and error to find the best result.
50
Names
must be entered exactly as printed on the clients Social Security
cards or ITIN letters.
All Social Security Numbers or ITINs should be matched against the cards
provided by the taxpayer.
least one phone number for the client should be entered for each tax
At
return. If nothing has been written on the intake forms, the reviewer should
ask the client for this information.
The Earned Income Tax Credit box on the Main Information Sheet in TaxWise must be checked for each qualifying child or TaxWise will not calculate
the credit properly.
The
routing and account numbers for direct deposit should be verified on
every tax return. This information should be confirmed directly from the
clients check or bank printout, rather than from what the tax preparer may
have written down or from carry forward data.
Finally,
the Quality Reviewer should verify that all adjustments and credits
are flowing to the Form 1040 as expected. Although data may be entered
correctly in one area of TaxWise, these items may be blocked by an incorrect
entry elsewhere. Common items that do not always flow as expected are
the Earned Income Tax Credit, tuition credits, and real estate credits on the
Illinois tax return.
Note: This is only a brief selection of the most common errors a Quality Reviewer
may find. For any questions or concerns not covered here, please consult with your
Site Manager and/or refer to the appropriate tax reference materials.
Remember, you should never guess on a tax return. If you are not comfortable with
a particular type of tax return or an item on a tax return, it is always OK to ask your
site managers for help.
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