Interviewing the Taxpayer

Note: Some of this may have been done by a Client Facilitator (CF).
Verify the taxpayer’s Social Security number (see the Social Security Number section, page 12) and identity (original photo-issued ID, such as valid U.S. driver’s license, employer ID, school ID, U.S. state ID, Military ID, national ID, visa, or passport).
Explain the tax-preparation process, particularly the responsibility of the taxpayer for the return, and that a separate QR is done.
Review the information provided by the taxpayer on the first three pages of the Intake Booklet.

Complete the dependent information on page 1 (five columns in the greyed areas), if there are any possible dependents.
Confirm that the three consents have been responded to – for each, the taxpayer has either signed the page, or the CF or taxpayer has written “DENY” or “DECLINE”, or similar, on the page.

If neither has occurred for a consent, determine what the taxpayer wants, and, if the taxpayer doesn’t want to agree to the consent, mark the page accordingly.

If not comfortable with the complexity of the return, talk to your LC about another counselor preparing the return.

Ask the taxpayer to provide any information that they might have omitted from the Intake Booklet.

Write that information on the relevant page in the Intake Booklet, preferably in an ink color different from that used by the taxpayer.

Review all supporting documentation, such as SSA-1099 forms, Form W-2s, and Form 1099-Rs, and place these in the order they will be used (normally, in the order listed on pages 2 and 3 of the Intake Booklet.)

Compare information on page 2 of the Intake Booklet to the documents provided by the taxpayer to determine that page 2 is correct and complete and to identify missing documents; correct page 2 as needed.
Make sure no item is out-of-scope. Finding something later that is out-of-scope means that a lot of time of both the preparer and the taxpayer has been wasted.

The most common out-of-scope items are (a) income from rental property, (b) income from an oil and gas lease or other partnership (on a Schedule K-1 form), and (c) out-of-scope codes in box 7 of a Form 1099-R. But there are dozens of other circumstances that make a return out-of-scope. The rule of thumb is that if you see something unusual, research it immediately – look in the scope manual, ask your LC or another counselor, etc.

An electronic version of a tax form – a document viewed on a taxpayer’s phone, for example – is acceptable.

You have the option to refuse to use such a document, and to ask for a paper copy, if the electronic version is difficult to read.
Keep in mind that taxpayer mobile phones’ cameras and video are not allowed to be used in an area where tax preparation is done or other taxpayers’ documents are present, because of the risk (though small) of the phone taking a picture or video of the information for another taxpayer.
If an electronic version of a tax document is used, note that on the related page in the Intake Booklet.

Compare the dollar amounts on the previous return, if available, to any dollar amounts on page 2 of the Intake Booklet, and to the dollar amounts on the supporting documents for the current return. Where there appear to be differences, ask the taxpayer about those differences.
This is also a good way to identify missing documents. After you have a general idea of the taxpayer’s income (from reviewing documents, or from entering information in TaxSlayer), consider whether total income seems adequate to live on.

A taxpayer may be receiving Supplemental Security Income (SSI), which is not taxable, nor reported on tax returns, or living on savings, or doing something else that explains their low income and doesn’t affect their tax return. Alternatively, the taxpayer may actually be a dependent of another person or may have omitted taxable income. If stated sources of income seem clearly inadequate, ask the taxpayer for more information.

Remember that Tax-Aide policy is that the interview should be complete before starting to create a return in TaxSlayer.

For example, out-of-scope issues should be identified by doing a thorough interview, not when entering document information in TaxSlayer.

A return when the taxpayer (and/or spouse, if MFJ return) is deceased is in scope unless there is some other reason why it is out-of-scope. No documentation of relationship or right of representation is required for Tax-Aide to prepare the return.

For signature requirements, see the section Deceased Person - Signature Requirements on page 130.

Signature requirements are usually set by the LC; see the section Married Filing Jointly on page 129.
A return where the unmarried taxpayer is alive but not present (or, for MFJ returns, neither of the couple is present) is out-of-scope unless the person who has the taxpayer’s paperwork has a Power of Attorney form with authority to sign for the taxpayer, as discussed in the section Power of Attorney (POA) on page 130. This out-of-scope determination includes a parent who wants Tax-Aide to do the return for a child, as well as the opposite.