Part III - Income

The Income section of Form 13614-C, Intake/Interview & Quality Review Sheet or approved alternative form asks taxpayers questions related to income received. To ensure accurate reporting of income, verify that the taxpayer's wages are accurate and that all income from Form(s) W-2 and other income documents, such as Forms 1099, have been included.

In some cases, although the taxpayer has not received a copy of Form 1099 they may know the reportable income amount. In these cases, report the income on the appropriate line of the return. If a taxpayer cannot accurately determine the reportable income amount, advise them to contact the payer of the income to get the missing information.

Use the approved intake and interview sheet to ask questions and get the necessary information to ensure an accurate return. If items are incorrect or incomplete, revisit the issue and make corrections to the return, as needed.