quality review is mandatory pub 4012 tab 13 form 13614-c section c level 2 topic 4491-32 quality...
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Quality Review IsMandatory
Pub 4012 Tab 13Form 13614-C Section C
LEVEL 2 TOPIC
4491-32 Quality Review of Tax Return VO.ppt
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WHO CONDUCTS THE QUALITY REVIEW? QR must be conducted by a second
counselor (either designated or peer) Designated reviewers are preferred over a
peer rotating reviewers, when possible QR review of the return is conducted on
the computer (preferred over review of a printed return)
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QUALITY REVIEW PROCESS
Verify information entered by the counselor on the return
Verify that information on the IRS Intake/ Interview & Quality Review Sheet (Sections A & B) is properly reported on the return
Use the QR checklist on Section C of the IRS Intake/Interview & Quality Review Sheet – check bottom box when completed
Compare supporting documents to return11/19/2010 3DRAFT NJ Training TY2010 v0.8
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QUALITY REVIEW PROCESS (continued) In TaxWise (TW), review and remove all
“red” marks in forms tree Verify counselor has entered their initials in
Preparer Field #13 on Main Info page in TW QR person enters initials in Preparer Field
#14 on Main Information page in TW Review the return with the taxpayer Taxpayer(s) signs 8879 after QR completed
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Quality Review Summary
A MUST for ALL tax returns including PTRs NO EXCEPTIONS
Need 3 or more counselors at each site Requires verification
Filing status and eligibility as a dependent Input data from all source documents Key information is not overlooked
Compare with prior year return (if available) QR must be by a 2nd Certified counselor For paper returns, effectively re-do the return
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THE E-FILE RETURNTab 13 Use Practitioner Pin, not Self Select PIN Verify initials entered for preparer and quality
reviewer in boxes 13 & 14 (for statistics) Verify correct SIDN is on 1040 pg 2 (entered as
tax form defaults) – used for IRS stats Verify EFIN, site number (SIDN) and name
appears on Form 8879 (tax form defaults) Verify equivalent data for state returns Run diagnostics and create e-file in TaxWise Print the return, including Form 8879
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TOP TEN PROBLEMSUSING TAXWISE Improper OVERRIDES! Improper use of punctuation Incorrect entry of last name –
spouse/dependents Not linking to 1099MISC from Sch C/C-EZ Use of scratch pad instead of existing
worksheet or schedule
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TOP TEN PROBLEMSUSING TAXWISE Adding new form when already existing form Not recreating e-file as last item before exiting
return – thus creating an invalid e-file No or incorrect state adjustment for interest
and dividends Improper completion of Sch EIC worksheet Failure to input medical expense and real
estate taxes on Federal Schedule A
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Some Other Typical Data Entry Errors Incorrect data entry of :
Names Addresses DOB SSN
Filing status and dependency determination Entry errors from W-2 and/or 1099
information Either in income & tax withholdings Missing or incorrect EIN and Payer ID
Improper completion of EIC Worksheet Improper entry of RRB-1099R Entry of 1099-OID as tax exempt11/19/2010 9DRAFT NJ Training TY2010 v0.8
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What Do We Verify
Verify that the IRS Intake/Interview & Quality Review Sheet is complete
Verify the identity of the taxpayer Verify spelling of names, SSN and DOB for
TP and dependents Verify Filing Status
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Verification, cont’d
Verify income from all source documents is included, including EIN number on W-2
Ask: “Is there any other income?” Verify adjustments Verify deductions:
Itemized deduction (Schedule A) Verify credits - including required forms
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Verification, cont’d
Verify correct entry of withholding and any estimated payments
Verify direct deposit information Review with TP Must agree with TP’s documents:
Bank routing number Bank account number
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Quality Review: Summary
Verify source documents and initials for counselor and QR person on Main Info page
Run diagnostics and create e-file Assemble the return for the taxpayer Print two copies of F8879; must be signed
If joint return, both taxpayers must sign
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Summary, cont’d
Review return with taxpayer(s) Answer any remaining questions Re-run diagnostics and create e-file for
ERO to transmit
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