In the expenses section, Form 13614-C, Intake/Interview & Quality Review Sheet or approved alternative form, includes a question about contributions to an IRA or other retirement account. Taxpayers should be asked about contributions to a retirement plan or IRA in order to accurately report the credit. When a taxpayer is eligible for this credit, the amount that can be reported is determined by the taxpayer’s:

• filing status
• adjusted gross income
• qualified contributions

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.

When you prepare a return it is very important to input into tax preparation software the amounts from all the boxes on the Form W-2.

	Be sure to carefully check the taxpayer’s Form W-2. An entry in Box 12 or an "x" in the Retirement Plan box is an indicator the taxpayer may be eligible for this credit. See Form 8880 Instructions for more information.