Intake and Interview Process — Form 13614-C

Use Form 13614-C, Intake and Interview Sheet to engage your taxpayer in preparing an accurate return. To assure quality and accuracy on each return, 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.

Confirm each item on the Form 13614-C (or similar tool used at your site) to make sure you and the taxpayer have considered all the necessary information. Ensure that all questions and issues have been addressed. If items are incorrect or incomplete, revisit the issue and make corrections to the return, as needed.

Part V, Life Events, of Form 13614, Intake and Interview Sheet asks taxpayers questions related to credits that may be reportable. Although the foreign tax credit is not one of the credits specifically listed on the Intake and Interview Sheet, ask the taxpayer if any tax was paid to a foreign country. A U.S. citizen may be entitled to a foreign tax credit in situations when taxes are paid to both the foreign country government and the U.S. Government on the same income.

Click here to view Form 13614-C, Intake/Interview & Quality Review Sheet.