Volunteer Income Tax Assistance (VITA) Certification Practice Test

True or False: All IRS-certified volunteer preparers must use Form 13614-C for every return.

1. True

2. False

3. Only for complex returns

4. They can choose not to use it

The correct answer is: True

The statement that all IRS-certified volunteer preparers must use Form 13614-C for every return is true. Form 13614-C, also known as the Intake/Interview & Quality Review Sheet, is essential because it ensures consistent communication and information gathering between the taxpayer and the preparer. The form helps the preparer collect the necessary information to accurately prepare the tax return, verify eligibility for various credits, and ensure that all required documents have been provided. Using this form helps maintain quality and compliance in tax preparation, making it a vital component of the VITA program. It serves as a checklist to ensure that nothing important is overlooked in the tax preparation process, ultimately aiding in the accuracy of the returns filed. Thus, adhering to this requirement supports the overall integrity of the VITA program and protects both the taxpayer and the preparer.