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Department of the Treasury - Internal Revenue Service
Date of review ----

Form 6729-C
(October 2023)
VITA/TCE Return Review Sheet

Site name ----
SIDN ----

A. Review conducted by
-- Tax Consultant
-- Other 
B. Return
-- A 
-- B 
-- C 

Instructions: Use this form to assess the accuracy of the return by comparing Form 13614-C, Intake/Interview and Quality Review Sheet, the tax return, and all supporting documentation. Consider all answer options prior to making a selection. A detailed comment must be entered for all underlined answer options. Enter the return review conducted during the the Field Site Visit (FSV) in SPECTRM as Return A.

Ensure Form 13614-C is complete before beginning your review. 

Quality

1 Was Form 13614-C, Intake/Interview and Quality Review Sheet, completed and corrected, if necessary?
-- Yes
-- No
Comments ----
2 What is the certification level needed for this return?
-- Basic 
-- Advanced 
-- Military 
-- Specialty
Comments ----
3 Were both the tax preparer and quality reviewer certified at the level required to prepare and review this return?
-- Yes - Both were certified at the level needed
-- No - Preparer was not certified at the level needed
-- No - Quality reviewer was not certified at the level needed
-- No - Neither were certified at the level needed
-- No - Other
Comments ----

Entity

4 Are all names on the return correct?
-- Yes
-- No
shaded N/A
Comments ----
5 Is the taxpayer's address on the return correct?
-- Yes
-- No
shaded N/A
Comments ----
6 Are all SSN/ITINs on the return correct?
-- Yes
-- No
-- N/A
Comments ----

Filing Status

7 What is the filing status on the return? 
-- Single 
-- MFJ 
-- MFS 
-- HOH
-- QSS
-- Other
Comments ----
8 Is the filing status on the return correct? 
-- Yes - Filing status correct
-- No - Should be Single
-- No - Should be MFJ 
-- No - Should be MFS 
-- No - Should be HOH 
-- No - Should be QSS
-- No - Other 
Comments ----

Dependents

9 Is the taxpayer (and spouse, if married filing jointly) identified correctly as a dependent of someone else?
-- Yes - Someone can claim the taxpayer (and spouse, if married filing jointly) as a dependent and identified correctly
-- No - Failed to identify that someone can claim the taxpayer (and spouse, if married filing jointly) as a dependent
-- No - Erroneously identified that someone can claim the taxpayer (and spouse, if married filing jointly) as a dependent
-- No - Other
-- N/A - Taxpayer (and spouse, if married filing jointly) cannot be claimed as a dependent by someone else
Comments ----
10 Are dependents identified correctly?
-- Yes - Dependents correct
-- No - Claiming ineligible person
-- No - Failed to claim eligible person
-- No - Other
-- N/A - Not eligible to claim dependents and none claimed
Comments ----

Income

11 Are Form W-2 and other income (Form 1040, lines 1a-h) correct?
-- Yes
-- No
-- N/A - No wages and none claimed
Comments ----

Catalog Number 43859X
www.irs.gov
Form 6729-C (Rev. 10-2023)

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12 Are interest and dividends (Form 1040, lines 2b and 3b) correct?
-- Yes - Interest and/or dividends correct
-- No - Interest income is incorrect 
-- No - Dividend income is incorrect 
-- No - Other 
-- N/A - No interest or dividend income and none claimed
Comments ----
13 Are IRA, pension and annuity income (Form 1040, lines 4b and 5b) correct?
-- Yes
-- No
-- N/A - No IRA, pension, or annuity income and none claimed
Comments ----
14 Is income from Social Security benefits (Form 1040, line 6b) correct?
-- Yes
-- No
-- N/A - No Social Security income and none claimed
Comments ----
15 Are capital gains or losses (Form 1040, line 7) correct?
-- Yes
-- No
-- N/A - No capital gains or losses and none claimed
Comments ----
16 Is business income (Schedule 1, line 3) correct?
-- Yes - Net business income correct
-- No - Error in reported income
-- No - Error in reported expenses
-- No - Sch C required but none prepared
-- No - Other 
-- N/A - Sch C not required and none prepared
Comments ----
17 Is all additional income (Schedule 1, line 10) correct?
-- Yes - Additional income correct
-- No - Error in taxable refunds, credits or offsets
-- No - Error in alimony received
-- No - Error in rental, royalties, etc.
-- No - Error in HSA distribution
-- No - Error in unemployment compensation
-- No - Error in Other income
-- No - Other 
-- N/A - No additional income and none claimed
Comments ----

Adjustments

18 Are adjustments to income (Schedule 1, line 26) correct?
-- Yes - Adjustments to income correct
-- No - Error in educator expense
-- No - Error in HSA deduction
-- No - Error in SE tax
-- No - Error in penalty on early withdrawal
-- No - Error in alimony paid
-- No - Error in IRA deduction
-- No - Error in student loan interest deduction
-- No - Other 
-- N/A - No adjustments and none claimed
Comments ----

Tax and Credits

19 Is the standard deduction (Form 1040, line 12) correct?
-- Yes - Standard deduction correct
-- No - Error in age/blindness
-- No - Error in filing status
-- No - Error identifying taxpayer (and spouse, if married filing jointly) as a dependent
-- No - Should have itemized and did not
-- No - Other 
-- N/A - Itemized and no standard deduction claimed
Comments ----
20 Are itemized deductions (Schedule A) correct?
-- Yes - Itemized deductions correct
-- No - Error in medical and dental expenses
-- No - Error in taxes paid
-- No - Error in interest paid
-- No - Error in gifts to charity
-- No - Other 
-- N/A - Used standard deduction
Comments ----
21 Is the Qualified business income deduction (Form 1040, line 13) correct?
-- Yes
-- No
-- N/A - Not entitled to deduction and none taken
Comments ----
22 Is the tax (Form 1040, line 18) correct?
-- Yes - Tax is correct
-- No - Error in taxable income 
-- No - Error in alternative minimum tax or excess advanced premium tax credit repayment (Schedule 2) 
-- No - Other 
-- N/A - No taxable income
Comments ----
23 Is the Child Tax Credit (CTC) and Credit for Other Dependents (From 1040, line 19) correct?
-- Yes - CTC and/or Credit for Other Dependents correct
-- No - Claiming ineligible child for CTC
-- No - Failed to claim eligible child for CTC
-- No - Claimed ineligible person for Credit for Other Dependents
-- No - Failed to claim eligible person for Credit for Other Dependents
-- No - Other 
-- N/A - Not eligible to claim credits and none claimed
Comments ----

Catalog Number 71843H
www.irs.gov
Form 6729-C (Rev. 10-2023)

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24 Are nonrefundable credits (Schedule 3, line 8) correct?
-- Yes - Nonrefundable credits correct
-- Yes - Entitled to claim one or more nonrefundable credits, but no tax liability
-- No - Error in Foreign Tax Credit
-- No - Error in Credit for Child and Dependent care expenses
-- No - Error in Education Credits
-- No - Error in Retirement Savings Contributions credit
-- No - Error in Residential Clean Energy Credit or Energy Efficient Home Improvement Credit
-- No - Other 
-- N/A - Not entitled to nonrefundable credits and none claimed
Comments ----
25 Are all other taxes (Schedule 2, line 21) correct?
-- Yes - Other taxes correct
-- No - Error in Self-employment Tax
-- No - Error in Social Security and Medicare tax
-- No - Error in additional tax on IRA or other tax-favored accounts
-- No - Error in repayment of First-time Homebuyer Credit
-- No - Other 
-- N/A - No other taxes and none claimed
Comments ----

Payments

26 Is federal income tax withheld (Form 1040, line 25d) correct?
-- Yes
-- No
-- N/A - No withholding to report
Comments ----
27 Are refundable credits on Form 1040 correct?
-- Yes - Refundable credits correct
-- No - Error in EIC
-- No - Error in Additional Child Tax Credit
-- No - Error in American Opportunity Credit
-- No - Other
-- N/A - No refundable EIC, ACTC, or AOC and none claimed
Comments ----
28 Are other payments (Schedule 3, line 15) correct?
-- Yes - Other payments are correct
-- No - Error in estimated tax payment
-- No - Error in net Premium Tax Credit
-- No - Error in amount paid with request for extension to file
-- No - Error in excess Social Security and Tier 1 RRTA tax withheld
-- No - Other 
-- N/A - No other payments/credits and none claimed
Comments ----
29 Are the bank routing number, account number and account type (Form 1040, lines 35b, 35c and 35d) correct? (Direct deposit or bank draft) 
-- Yes - Information correct 
-- No - Information incorrect 
-- No - Other 
-- N/A - Not requested 
Comments ----

Accuracy

30 Based on the information provided, was an accurate return prepared?
-- Yes
-- Yes - Error(s) found but within tolerance level
-- No
Comments ----

Remarks ----

Catalog Number 43859X
www.irs.gov
Form 6729-C (Rev. 10-2023)
