IRS Form 13614-C – IRS Forms, Instructions, Pubs 2026 – In the world of tax preparation, accuracy and thoroughness are paramount. For individuals seeking free tax assistance through programs like Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE), IRS Form 13614-C plays a crucial role. This form, known as the Intake/Interview and Quality Review Sheet, ensures that taxpayers provide all necessary information for an accurate return while helping volunteers maintain high standards of service. Whether you’re a low-income taxpayer, senior, or someone with limited English proficiency, understanding this form can streamline your tax filing experience.
What is IRS Form 13614-C?
IRS Form 13614-C is a multi-page worksheet designed to gather comprehensive details from taxpayers before their tax return is prepared. Revised in October 2025, it consists of five pages that cover taxpayer information, income, expenses, life events, and optional demographics. The form is mandatory at all VITA and TCE sites, where IRS-certified volunteers use it to conduct interviews and perform quality reviews.
Unlike traditional tax forms submitted to the IRS, Form 13614-C is not filed with your return. Instead, it’s an internal tool that helps volunteers identify potential deductions, credits, and issues, ensuring compliance with tax laws. Taxpayers are responsible for providing accurate information, and the form includes reminders about required documents like W-2s, 1099s, Social Security cards, and photo IDs.
The Purpose and Importance of Form 13614-C
The primary goal of Form 13614-C is to facilitate a structured intake and interview process, promoting accurate tax returns and reducing errors. It engages taxpayers in a conversation with volunteers, allowing for clarification on complex topics like dependents, income sources, and health insurance.
Key benefits include:
- Accuracy: By systematically reviewing each section, volunteers can spot inconsistencies or missing details.
- Quality Assurance: The built-in quality review checklist ensures every return meets IRS standards before e-filing or mailing.
- Ethical Standards: Volunteers adhere to strict guidelines, and the form includes notes on reporting unethical behavior.
- Program Improvement: Optional demographic questions help the IRS refine VITA/TCE services without affecting your tax return.
For the 2025 tax year, using this form is essential for free tax help, especially amid ongoing changes in tax laws related to digital assets, energy credits, and health coverage.
Who Uses IRS Form 13614-C?
This form is primarily used in the VITA and TCE programs, which offer free tax preparation to qualifying individuals. Eligible taxpayers typically include:
- Those with incomes under $64,000 (adjusted annually).
- Seniors aged 60 and older.
- People with disabilities or limited English proficiency.
- Military personnel and their families.
Volunteers, including preparers, quality reviewers, and site coordinators, must be certified and use the form for every return. Even for prior-year returns, a current Form 13614-C must be completed. If you’re preparing your own taxes, you can still download and use it as a self-checklist, though it’s optimized for volunteer-assisted sessions.
Key Sections of Form 13614-C
Form 13614-C is divided into logical parts to make the process efficient. Here’s a breakdown based on the latest revision:
Page 1: Taxpayer Information
This section collects basic details like names, dates of birth, addresses, and contact info for the taxpayer and spouse. It includes questions on residency, citizenship, disabilities, and digital asset ownership. There’s also space for marital status, household members, and dependents, with checkboxes for qualifying criteria like support provided and student status.
Page 2: Income
Focuses on various income sources, from wages and tips to retirement distributions, unemployment, and self-employment. Volunteers note specific forms (e.g., number of W-2s) and any losses carried over from prior years.
Page 3: Expenses and Life Events
Covers potential deductions like mortgage interest, medical expenses, and charitable contributions. It also addresses events such as education costs, home sales, HSA contributions, Marketplace insurance (Form 1095-A), and debt cancellations.
Page 4: Optional Information
Voluntary questions on language proficiency, disabilities, veteran status, and race/ethnicity for statistical purposes only. Responses help coordinate program resources but are not shared with the IRS beyond aggregate data.
Page 5: Additional Notes and Consent
Space for extra comments, plus an attached Form 15080 for consenting to data carryover in tax software for future years.
Throughout, there are fields for volunteers to mark “Yes/No/Unsure” and add notes, ensuring a thorough review.
How to Complete IRS Form 13614-C?
To fill out the form:
- Gather Documents: Bring all required items listed on the form.
- Answer Honestly: Complete pages 1-5 before your appointment to save time.
- Volunteer Assistance: During the interview, discuss each section with the volunteer, who will clarify ambiguities.
- Quality Review: A second volunteer reviews the return against the form for accuracy.
For nonresident aliens, use Form 13614-NR instead. If you receive Marketplace insurance, be prepared to discuss Form 1095-A to avoid return rejections.
Tips and Best Practices for Using Form 13614-C
- Prepare in Advance: Download the form from the IRS website and fill it out at home.
- Bring Prior Returns: If applicable, include last year’s tax return for reference.
- Ask Questions: Volunteers are there to help—don’t hesitate to seek clarification.
- Privacy Awareness: The form includes a Privacy Act notice; your data is protected under IRS rules.
- For Virtual Sites: Use Form 14446 for consent to virtual assistance.
Common pitfalls include incomplete dependent info or forgetting income from side gigs—double-check with Publication 4012, the VITA/TCE Volunteer Resource Guide.
Where to Download IRS Form 13614-C?
The latest version is available on the official IRS website at https://www.irs.gov/pub/irs-pdf/f13614c.pdf. For training materials, refer to Publication 5101 or Link & Learn Taxes.
Conclusion
IRS Form 13614-C is a cornerstone of free tax preparation services, ensuring every return is accurate, ethical, and taxpayer-focused. By using this intake/interview and quality review sheet, volunteers help millions avoid costly mistakes while claiming rightful credits and deductions. If you qualify for VITA or TCE, locate a site via IRS.gov or call 800-906-9887. Stay informed with trusted IRS resources for a stress-free tax season.