Intake/Interview & Quality Review Sheet

Refer to the intake and interview sheet, Part III—Income, for the question regarding pension or IRA distributions. If the answer is "yes," ask for any Form 1099-R that reports these payments to determine if the taxpayer is subject to the additional tax or qualifies for an exception.

Review the taxpayer's completed Form 13614-C, Intake/Interview & Quality Review Sheet, particularly the Income section and ask about:

• All Forms W-2, Forms 1099, and other statements income Self-employment tax
• Social Security and Medicare taxes on tip income
• Additional taxes on IRAs and other qualified retirement plans
• Health care: individual responsibility

Review the Life Events section of the intake and interview sheet to determine if the taxpayer claimed the 2008 homebuyer credit and must pay back a portion of the credit each year.