Intake and Interview Process — Form 13614-C — Earned Income Credit

Use Form 13614-C, Intake/Interview & Quality Review Sheet or approved alternative form to engage your taxpayer in preparing an accurate return. To ensure quality and accuracy on each return, use the approved 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 approved intake and interview sheet 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.

To ensure accurate reporting of the Earned Income Credit, interview the taxpayer using the approved intake and interview sheet. The determination to allow EIC is based on all evidence presented regarding qualifying children, ages of the taxpayers, earned income, and adjusted gross income. Make necessary corrections to the intake sheet.