PRA Comments OMB-1545-1964

IRS PRA Comments - 1545-1964
Name

Address

Subject

Amy Serrano, RI TRS

[email protected]

[EXT] Form 13614-C Comments

DateTimeReceived

Body.TextBody
I would happily submit comments about the dra form if I could see what the dra looks like. Can you send a copy?
Amy Serrano, RI Tax-Aide, Training Specialist

6/12/2024 12:22
HiI run a VITA site in NC. The new 13614-C form is TERRIBLE. It is way too long and time consuming. PLEASE do not implement this. It will negatively impact our volunteers.
[((Company))]
Megan Scales
Community Resource Specialist
City of High Point
336.883.3042
www.HighPointNC.gov

Megan Scales

[email protected]

[EXT] NEW 13614-C

6/14/2024 14:21
On page 2, third group Disability benefits. I am not certain what type of income would be entered here, that is not captured in other places. If you received early retirement before normal
retirement age the taxpayer would still receive a 1099R. I am not certain what is gained by having a separate category for Code 3 in Box 7. This will confuse many and would not help us
determine whether to treat it as earned income or not. If this refers to SSDI, then that is entered under Social Security income.
Under Payments for contract or self-employment work, does not have 1099-NEC as an op on. If the intent is to discon nue the 1099-NEC then please disregard this comment.
Thank you for your considera on.

Jim Graff
AZ - TCS
AARP Tax-Aide
[email protected]
518-466-0843

Jim Graff

[email protected]

[EXT] Rewrite of Intake Form 13614-C

6/14/2024 15:24
In reviewing the form draft, the option of only yes for documents doesn't allow the client to let the preparer know if the client isn't sure of the form as there is no unsure option.
Secondly, the W2-G entry doesn't have a line to enter the number of forms only the word number
-David Weintraub

DAVID B Weintraub

[email protected]

[EXT] OMB Control Number 1545-1964

6/15/2024 18:18
Page 1 * Not sure pronouns on the form is necessary - seems like it would be something TP would share when introducing themselves?
* I liked that you moved the question about the Presidential Election $3 to page 1 since it goes in the Personal Information. I’m not sure about the direct deposit info since that is on the
file entries.
* I like the simplification of the potential other dependents at the bottom of the page.
Page 2
* Since you have Number of Forms in several places, it should be listed for Social Security and/or Railroad Retirement Benefits - 1 or both TP could have them
* TP may not realize they have 1099-Int or DIV forms with the broker statements
* Carry Forward loss - State of residence when loss was incurred?
Page 3 * Additional information you think we should know and/or Questions related to your information you want us to address
Page 4 * Seems like this has become an incredibly complicated page, and it is often left blank by the TP. If it is really important, maybe a long list of countries/origin and have them check all that
apply? We are likely to get even more questions about how the information is used and less participation. why does it need to be parsed out so finely?
I did not see the other questions about being veterans, LGBTQ+ and disabilities, if they saved money or split their refunds. Those were often left unanswered. I think if you want this
demographic info, it should be a one page, different colors page that we collect separate from their information and mail to you vs taking the time to answer - or Did Not Answer on the file
section. Very time consuming.
Sincerely,
Susan Heinrich
Tax-aide Volunteer since 2013

Susan Heinrich

[email protected]

[EXT] OMB 1545-1964 Form 13614-C Intake/Interview
and Quality Review Sheet for Tax-Aide

6/15/2024 20:56
On page 2, in the section for contract or self-employment work, shouldn’t the form list to the right include Form 1099-NEC?

[email protected]

[email protected]

[EXT] Draft Form 13614-C

6/16/2024 12:30

~ Wesley Gewehr, VA1 TRS
703-283-1586

Page 1 of 29

IRS PRA Comments - 1545-1964
Hello,
I have received a copy of the draft, new, 13614 form for review and have the following comments:
1) The Digital asset question should have a way to indicate if you SOLD any digital assets, not just if you own any.
2) Form 1099-NEC is missing as an option in the self employment section.
3) The First time homebuyer credit in 2008 question seems to be missing. I believe it still applies for TY2024. TY2024 will be the last year when it applies.
4) On Page 2, in the question about rental income, there is an error in the wording. It should say "fewer" or "less than" or something like that, in place of the word "few".
5) Should maybe add (B), Basic, to the rental income question if rented house less than 15 days, instead of leaving the whole box as (M).
Best Regards,
Stan Turner
AARP Tax-Aide Instructor
Stan Turner

[email protected]

[EXT] Form 13614-C and Form 13614-NR

6/16/2024 12:53
I have these comments regarding the dra form:
1. People struggle with the date of their divorce decree, but we don't really need that informa on unless it's recent. Why not "final decree date if a er [X date]"
2. The ci zenship line "in the US. on visa" should be changed to "Resident alien" We do have undocumented residents here more than three years who are required to file.
Kathleen Duclos
AARP Tax-Aide District Coordinator

Kathy Duclos

[email protected]

[EXT] Re: Form 13614-C Intake and Interview DRAFT

6/16/2024 15:14
Comments on the DRAFT form of the new Intake/Interview Form:

-Page 1 is great, except - and leading into my page 2 comments - it says "complete pages 1-4 of this form". But, in very fine print on page 2 it says that the volunteer is responsible for the
right hand side of the form. I am sure that half of the clients will start working on the right hand side without no cing that it is for the volunteers and get (more) confused.
-My recommenda on for page 2 is in large print adding something like "the grey shaded area is for volunteer's only"
Jim Tierney, NH TaxAide Instructor

Tierney James

[email protected]

[EXT] OMB Control Number 1545-1964; form number
13614-C and form 13614-NR

6/16/2024 16:57
Good morning,
I have reviewed the upcoming changes to form 13614-C. Is there any way that the SS# for the section listed below can be added?
List the names below of everyone who lived with you last year (except your spouse) AND anyone you supported but did not live with you last year.

Thank you,
Pam Fink
RSVP – Asst. Project Coordinator
VITA – Tax Coordinator

Pamela Fink

[email protected]

[EXT] Form 13614-C

Catholic Charities
107 W 5th St
Auburn, IN 46706
260-440-2561 ext. 104
[Logo Description automatically generated with low confidence]Serving all those in need as Christ calls us to do.
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CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is intended only for the use of the individual or entity to which it is addressed and may contain information that
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and permanently delete this message. If this message contains a caption that states it is "confidential" the intended recipient may not forward this message to any other party whatsoever
6/17/2024 8:07 without my consent.

Page 2 of 29

IRS PRA Comments - 1545-1964
Hello,
I am a VITA site coordinator and ten-year volunteer with the University of Maryland, Baltimore County (UMBC) site. I am glad to see that the IRS is proposing updates to the intake form and
that the draft form is clearer for our clients to read and use - our site generally does not prepare non-resident returns, so all of the comments below are related to form 13614-C in
particular.
In particular, the change from yes/no/unsure checkboxes to a single box and creating more spacing reduces the cognitive load and visual clutter on the form.
I am concerned that there is no option for our clients to mark an "unsure" option, and that the client's side of the form does not use form numbers (i.e. W-2, 1099s); in my experience, many
taxpayers do not understand the relationship between their forms of income and the forms they receive and so will not mark boxes purely based on text description.
Although I overall support the draft form over the existing version, I would recommend that the IRS adopt common practice from private sector preparation software and include a checklist
of forms received at this introductory step in the VITA process, in order to keep volunteers and taxpayers coordinated and to coax out information from taxpayers in an easy-to-understand
format.
Thank you again for your work on this form and improving the experience for our VITA clients!
-Jeremy Matthews
He/Him
Analyst
Division of Professional Studies
Jeremy Matthews

[email protected]

[EXT] Comments on Form 13614-C/13614-NR (OMB
Control Number 1545-1964)

6/17/2024 10:50
Hi,
Thank you for allowing VITA folks the opportunity to provide feedback on the draft 13614-C for tax year 2024. Here are my comments:
*
The addition of optional pronouns is very helpful
*
"Digital assets" is confusing – if this refers to digital currency, can "digital currency" be used instead? Also, my understanding is what puts someone out of scope for VITA is if they sold or
bought digital currency, not if they held it, so if this could be rephrased to "Did you sell or buy digital currency" that would be helpful.
*
I like how all the required questions are now on the front page, instead of some of them being on the back page with the optional questions
*
I really like the changes to pages 2-3 with the options of adding notes, and the separate sections for volunteers to fill out – this will be very helpful when doing intake interviews.
Thank you!
Best,
Katie Alexander (she/her)
Regional Director, Health and Economic Opportunity Program | Pisgah Legal Services
828.341.6523 | [email protected] | www.pisgahlegal.org
P.O. Box 2276 Asheville, NC 28802

Katie Alexander

[email protected]

[EXT] OMB Control Number 1545-1964 - comments on
13614-C

Steve Oberholtzer

[email protected]

[EXT] OMB Control Number 1545-1964

6/17/2024 11:14

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I feel that the questions that are asked about race and ethnicity are out of place in a document that is primarily used for preparing individual income taxes, and I feel that the possibility of
clients providing incorrect information that could have possible unintended consequences is great. It is unclear to me what the information will be used for, but it has no value for preparing
taxes. Gathering this information makes me feel like a racist, and I don't like it.
Thanks,
Steve Oberholtzer
6/17/2024 13:34 951-232-3823
Andres Garcia,
I run the VITA Tax Program in Fort Wayne, IN. I have some comments/suggestions regarding the new form 13614-C.
First Page:
* Did you live or work in two or more states: Might want to put a disclaimer or something that says we will need states & dates of residency.
* Is there any way to put in the Marital Status, "Married Filing Separate" Need Name and SSN of Spouse?
* In the shaded area of “List the Names below of everyone who lived with you last year”… Provides tax benefits… What is meant by this?
Pages 2 & 3
For Continuity:
1. "Payments for Contract or Self Employment"
* In the shaded section: "Number" should probably be "Number of Forms" to keep with the other questions like this one.
* Also under self-employment, under the question for the taxpayer… Can they add
* "Do you Have Mileage?"
* YR/Make/Model vehicle
* # miles driven for work purposes
2. On the HSA question
* Should probably list the form numbers in parentheses next to "HSA Contributions" and "HSA Distributions"

Gretchen Neuhaus

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C

6/17/2024 14:59 Page 4
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Page 3 of 29

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IRS PRA Comments - 1545-1964
Good afternoon,
I have comments and suggestions for the VITA intake form 13614-C proposed changes:

Carla James

[email protected]

[EXT] OMB Control Number 1545-1964

* The intake for should identify if a phone # is a cell # (vs. home). That lets sites know who can be texted.
* The intake form does not address if a ID Theft PIN was issued for a dependent.
* On page one, If due a refund, next to Direct Deposit, you should add a space for the taxpayer to mark checking or savings and list the name of their financial institution.
* A lot of people answer the marital status, Married section incorrectly. They will mark ‘Never Married’ but then answer ‘No’ to live with spouse and sometimes married for all of 2024.
Either the way this question is asked or how it is positioned on the page throws people off. I don’t have a definitive fix, but please look at that. One suggestion is to add ‘If married’ before
the question ‘Did you live with your spouse during any part of the last six months of 2024’
* Please add back the numbering system for the questions on page to (Answer the following questions on this page and the next page about you and your spouse’s tax situation. It makes
it easier to have a conversation with someone when there are questions.
* 1. Wages etc…
* 2. Tips etc…
* There is a typo on the Income from renting out your house or room…the third line says ‘rent it for few than 15 days’, should be ‘rent it for fewer than 15 days’
* Under Payments for contract or self-employment work in the gray area, you list 1099-MIC, 1099-K but not 1099-NEC. Unless the 1099-NEC is going away, it should be here. Also, that
people could be paid with cash/check for self-employment should be there.
* You should ask for vehicle information under the self-employment section, make, model, the different mileage categories, when put into business use, if taxpayer has other vehicle to
use.
* On page 3, under Have a health savings account (HSA):
* There should be an options to select self or family
* You should list 5498-SA for contributions and 1099-SA for distributions in the gray area
* There should be a question, on if there were distributions, how much of it was used for qualified medical expenses?
* Under Purchase health insurance through the Marketplace (Exchange), add the Marketplace phone #. We have to refer people to it often enough that the phone # should be readily
available.
* Years ago you used to have a Quality Review checklist on the back page of the intake form. Please add it back. It looks like there is space on that last page.
6/17/2024 15:53 * You removed the global carryforward consent. When we have consents separate from the intake form, taxpayers see that as ‘extra’ work they need to do to get assistance. It is also
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1. After the words "Email address" I would like to see the word (optional).
2. The following statement does not work for a married couple. Would you like $3 to go to the Presidential Election Campaign Fund. The husband may want to contribute but the wife
doesn't. How would they answer that question?
3. In the counselor's shaded section for the following statement "Payments for contract or self-employment work" I would like to have a box for "1099-NEC

Number__________".

4. In the counselor's shaded section for the following statement "Educator expense deduction" add "Amount_________".
I noticed the (B) or (A) or (B/A) is missing from:

Income from renting personal property such as a vehicle
Gambling winnings, including lottery
Payments for contract or self-employment work
Any other money received during the year........
Repayments to a qualified retirement plan
Have a loss related to a declared disaster area

Douglas Feuerhelm

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C and form 13614-NR in the Subject
line of the message.

6/17/2024 17:20 Thanks.
Andres Garcia, IRS, Room 6526,
Following are some comments/suggestions regarding the October 2024 DRAFT of Form 13614-C (which may also apply to 13614-NR):
1. Re section "Did you live or work in two or more states in 2024": Suggest change "or" to "and/or"; otherwise the answer when you live in only one state and work in only one other is
unclear.
2. Re section "If you have a balance due...":
* What is the difference between Bank account and Direct debit? If these are really intended to be different then some other phrases are needed.
* I expect "Mail payment to IRS" is by far the most common answer, so it would best be first (upper left of the four choices).
3. Re section "as of December 31, what was your marital status": The four Yes/No boxes are not obviously connected to the Married section (different columns, too far apart). Suggest move
the two lines for "Legally separated" from the center column to the right column in place of the four Yes/No boxes. Then reformat the center column (containing just "Married" info) to look
like:
[ ] Married
Were you married for all of 2024
Did you live with your spouse any
part of the last six months of 2024

[ ] Yes [ ] No
[ ] Yes [ ] No

4. Re section "Income from renting out...": Change "few" to "fewer".

Ron Brender

[email protected]

[EXT] OMB Control Number 1545-1964

5. Re section for "Payments for contract or self-employment...":
. For 1099-MISC and 1099-K, replace "Number" with "Number of forms" or "How many". "Number" might
be misconstrued to mean some number on the form(s).
. In the right column don't you mean "Other income not reported elsewhere"?
6/17/2024 17:38

Page 4 of 29

IRS PRA Comments - 1545-1964
Comments on draft form 13614-C
Page 1
- I like the revised layout.
- I don't like the last column in the bottom right gray box to be completed by the volunteer - TaxSlayer will determine any "tax benefits" so why ask the volunteer to fill out before entering
any data?
Page 2
- First line should read: Answer the following questions in the first column on this page....
- I like the idea that the preparer fills out the second column, makes QR easier
- Add RRB-1099 to Retirement account, pension...line
- Interest or dividends add "investment or brokerage account"
- Remove "real estate" from the Sale of stocks, bonds... but add "mutual funds" No mention of "digital assets" here? "Virtual currency" is mentioned under "any other money" later
- Remove "sell a home" from page 3 "did any of the following happen" and add a separate income category "Sale of real estate" then for the preparer section add a 1099-S check box and
another check box for "Gain excluded?"
- Change the rental income section - just say "Rental property (land, second home, room in your home)"
- Why add "Farm activity"? What does "farm activity" mean?
- Sch C change to "Cash or other income" and change 1099-MISC to 1099-NEC
- Add "Sch K-1" to the last item "any other money..."?
Page 3
- Delete check box for "Saver's credit" - TS will calculate it
- Why does it say "eligible for LITC referral" on the line for "Receive any letter...from the IRS"?
Bill Tileston

[email protected]

[EXT] OMB Control Number 1545-1964

6/17/2024 17:44
Dear Andres Garcia,
We are the F 6744 Military and International test team. When we reviewed the F13614C-Oct-2024 draft, our team would like to check if it's still possible to add the "Rental Expense" to the
empty box under the rental income on the Certified Volunteer column. It will be very helpful for the volunteers and taxpayers during the interview and intake. Please see the spots in the
screenshot below.
[Screenshot 2024-05-22 at 9.50.44 AM.png]

The informa on we would like to put as:
'check box' Rental Expenses
1. Fully Deduc ble: Real Estate Tax, Mortgage, Expenses to acquire tenants
2. Other expenses: U li es, Insurance, Repairs
3. Deprecia on: the dollar amount
I cc'd our team leader, Mr. Patrick Price, in the email. Please let us know if you have any ques ons.
Thanks a lot!
Warmest regards
Li
--

Luo, Li

[email protected]

[EXT] OMB Control Number 1545-1964: Form 13614-C
Comments on Rental Income box

[h ps://ci3.googleusercontent.com/mail-sig/AIorK4zBhD4iatK5cCHLEmzwcSKx_CS8pakjK5bebFuTu81DMCgelupVo66BCJlMgNbHEVs4DYa5vjk]
6/18/2024 9:56
A volunteer tax preparer does not need to know the race and/or ethnicity of the taxpayer in order to prepare an accurate tax return. It is uncomfortable for the volunteers whose average
age is over 55 to have these conversations with the taxpayer, especially when it has no impact on the outcome of the tax return. However, this does lead to the taxpayer thinking that their
race and/or ethnicity could impact the outcome of the services provided to them.
This forms takes considerably longer to complete than 10 minutes and it adds additional time to return preparation by asking the volunteer preparers to focus on answering “survey” type
questions when they should be focusing on the quality of the returns they are preparing. Taking the additional minutes to complete questions that are not relevant to the outcome of the
tax return means they service less people that need their services.

[email protected]

[email protected]

[EXT] OMB control number 1545-1964 Form 13614-C

The people preparing the returns are volunteering their time and expertise to provide a service to the low income population by offering free tax preparation. This is putting additional
6/18/2024 10:14 burden on the volunteers who are already giving up their time to service your taxpayers.
OMB Control Number 1545-1964
At The top of page 3
Paid any of the following expenses in 2024:
(A) Mortgage Interest
(A) Taxes: state, local, real estate, sales, etc.
(A) Medical, Dental, Prescription Expenses
(B) Charitable contributions
Standard or Itemized Deductions (To be completed by certified volunteer)
(B) Taxable state/local income taxes
(B) Standard deduction (A) Itemized deduction
ADD QCD QUALIFIED CHARITABLE DISTRIBTION TO THE GRAY AREA

Covington Sara L

[email protected]

FW: [EXT] 13614-C comments

John Dahms
757 903 5459
4115 Tufton
6/18/2024 14:48 Williamsburg, VA 23188

Page 5 of 29

IRS PRA Comments - 1545-1964
Below are my comments on the Form 13614-C.
Question on page 2:
* Payments for contract or elf-employment work
* Other income reported elsewhere – what does this mean? If the income is reported elsewhere, why refer to it under this section.
* Shouldn’t the statement be other business income (especially since the next question talks about any other money received during the year.
Question on page 3:
* You or someone in your family took educational classes (technical school, college, job related, etc.)
* Why is the education credit information separate from other credit items?
* Purchase and install energy-efficient home items (example windows, furnace, insulation, etc.)
* Why is the energy-efficient home items separate from other credit items?
* Have a loss related to a declared federal disaster area
* Why is declared federal disaster area included? This is OOS for VITA.
* Maybe change to have principal residence foreclosure or abandonment (1099-A) This is within the scope of VITA.
* Receive any letter or bill from the IRS
* Move above the “Have a tax credit disallowed (example: earned income credit, child tax credit, or American opportunity credit)
* Reason is taxpayers will remember receiving communication before they remember any credit disallowance. Credit disallowance should be a follow-up question to receive any letter or
bill.
* Make estimated tax payments or apply last year’s refund
* Last year’s return available
* There are other reasons for last year’s return. Make it a separate line after this question. That way volunteers can look to the return for more than estimated payments or last
year’s refund.
Kathy Dixon

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C

6/18/2024 16:20 Kathy Dixon
The first page is good, for the 2nd and 3rd pages it looks like what you are trying to do is to force volunteers to go over the form with clients, that's OK. On the downside, why in the world
do we need to collect all that detailed ethnic information about clients? It feels like an unnecessary waste of time and paper. Will the software allow us to just skip that? What is your
interest in collec ng that data? There is no place to sign to give universal consent.
-Bob Hicks
[email protected]

Bob Hicks

[email protected]

[EXT] 13614-C and form 13614-NR

6/18/2024 19:35
Dear Andres Garcia,
All in all I like the new format of the 13614-C. I do have the following suggestions as I am sure many others have their opinions too.
Pages 2 and 3 Right side: "To be completed by certified volunteer" should be in bold letters. Easier for the client to see THEY do not have to fill out.
Page 3 Right side: Alimony payments: The tax return REQUIRES the Name, Date of Birth along with the Social Security Number. Would be helpful to remind the Volunteers of this.
Page 3 Left side: "Cancelled/Forgiven" by lender, along with "Disallowed" on tax credits in bold or underlined.
Page 4 #5 Highlight "YOUR"
Page 4 #6 Highlight "SPOUSE"
Warm Regards,
Debbie Beauchamp-Turgeon
59383 Pine Creek Ct,
Washington, MI 48094
317 847-5202

Debbie

[email protected]

[EXT] Form 13614-C and Form 13614-NR

6/19/2024 9:31
Comment on proposed revision:
I do not believe that the inclusion of the adjective ‘Pronoun’ as an addition to the person’s name is necessary. The clientele we serve are not of the ‘woke’ community and they don’t like
this intrusion. If we’re truly supposed to be all-inclusive and accepting of all people, why single out a particular group?

Janet Worling

[email protected]

[EXT] 13614-C Comment

Respectfully,
Janet Worling
Taxaide volunteer and leader
6/19/2024 12:09 Goldsboro, NC
My two sugges ons are:
A er "Answer the following ques ons on this page and the next page about you and your spouse's tax situa on", ADD, "Check only the boxes that apply to you and/or your spouse.
On the line for Charitable Contribu ons, on the cer fied volunteer side ADD: Cash Amount $_______
Non-Cash Amount $_________
Thank you for your considera on.
Joyce Zehr

Joyce Zehr

[email protected]

[EXT] OMB Control Number 1545-1964, Form Number
13614-C

6/19/2024 15:32

Page 6 of 29

IRS PRA Comments - 1545-1964
Please see below for comments from Vermont SPEC VITA Partner Mike McClintock of Champlain Office of Economic Opportunity (CVOEO). Mike is the program director/ site coordinator
and has been with the program for eight or nine years. His site prepares roughly 1,800 returns.
Thank you.
Leigh A. Phillips CPA
Sr. Stakeholder Relationship Tax Consultant
128 Lakeside Ave, Suite 204
Burlington, VT 05401
Voice: 802-859-1009
M-F 6:30am – 3:00pm
From: Michael McClintock >
Sent: Monday, June 17, 2024 9:49 AM
To: Phillips Leigh A >
Cc: Matt Harris >
Subject: [EXT] Re: Form 13614-C Draft for your review and comment
Thanks, Leigh. Looks like a lot of thought went into this. Lots of things I like about it. I'm not entirely sure what to make of the right side when it gets to income/expenses in terms of what
we do with that, but I imagine that will be covered in the intake training. Only thing I am not crazy about is taking away the yes/no/unsure. Now if something is blank...is it because they
don't have that particular line item, or was it not answered and/or volunteer didn't ask? Overall though, I definitely like a lot of the improvements/changes.
Mike

Phillips Leigh A

[email protected]

OMB Control Number 1545-1964 or form number
13614-C

6/20/2024 7:09
I fully support a complete intake form.
* You do not ask the taxpayer to bring in last year's tax return. We miss carryforward informa on when the prior year is not available.
* Many of our rejects were from multiple last names. Will these reject if a dash is omitted such as in "Jones-Smith"; will "Jones Smith" also be accepted? Last year's return is a good guide
when guessing what is in the database. Should VITA sites Register for SSNVS?
* Half of our rejects were from a missing or wrong IP PIN - please highlight the need for an IP PIN and provide a web address to retrieve the current year PIN.
* Page 3. When a home is sold we also need cost basis informa on
*
* When asking about banking informa on, please leave space to enter the bank type, rou ng number, and account number
* Dependents - please add back the request for the amount of income received by the dependent.
* Dependents - we get a lot of "roommates" listed on these forms which is not helpful and takes taxpayer me. We live in a college town.
* Page 5 should maximize the lines drawn for comments. Use the full page.
With many thanks for your efforts,
Susan
--------------------------------Susan Knowles EA, MA
Enrolled agents are federally licensed to prac ce before the Internal Revenue Service
Cellphone (805) 440-4594
F
ax (866) 382-1345

Susan Knowles

[email protected]

[EXT] OMB Control Number 1545-1964 comment on
13614-C

6/20/2024 11:10
Hi, Here are my comments on the proposed Form 13614-C. I'm a VITA volunteer at the United Way of Northern New Jersey. I tried to submit comments at
https://www.federalregister.gov/d/2024-11603 but got the error message copied below.
My comments:

I really like the new format! The form is well organized and seems simpler to fill out.

Two suggestions, both concerning expenses. One for schedule C and one for Gambling:

1. On the Certified Volunteer column for Payments for contract or self-employment work there is a check box for Schedule C expenses. I’d suggest adding a note in the client column for
the same item. Something like “Expenses incurred for contract ot self employment work (including mileage, internet and phone, required uniforms or clothing and/or tool expenses)”. I find
that while preparing taxes for clients with self employment earnings, they don’t always remember expenses. Since such expenses reduce both Social Security tax as well as Federal tax,
having it on the form would be a good reminder that they should have that information and the fact that they impact both types of tax.
2. On the Certified Volunteer column for Gambling Winnings, it states “list losses below if taxpayer can itemize deductions”. I’d suggest adding a similar note in the client column for the
same item. Something like “Gambling Expenses, including cost of lottery tickets and other expenses”. I find that while preparing taxes for clients with winnings, they rarely remember
expenses (if they itemize). Having it on the form would be a good reminder that they should have that information.
Thanks for your help.
Ed McFadden

Ed McFadden

[email protected]

[EXT] OMB Control Number 1545-1964, Form number
13614-C and form 13614-NR

-6/20/2024 12:05

Page 7 of 29

IRS PRA Comments - 1545-1964
Could the the year alimony stated be added to the form? It would be very helpful.
Thank you!
-Jeanne Bratvold
Tax-Aide NC1 District Coordinator
Tax-Aide NTSC Commi ee Member
Cell: 605-261-2477
Jeanne Bratvold

[email protected]

[EXT] Form Number 13614-C

6/20/2024 12:08
As an Advanced level volunteer tax preparer and Site Coordinator, I like the format/design of this updated draft of 13614-C. This proposal is clearer to read and understand for our often
confused tax clients. The extra ques ons on pages 2 & 3 are extremely beneficial to help volunteers as myself. I hope we use this next year.
Respec ully,
Sheldon Kirsch
Sent from my iPhone

Sheldon Kirsch

[email protected]

[EXT] Proposed Form 13614-C (June 13, 2024 )

6/20/2024 14:54
I am a VITA Program Coordinator and have had a chance to review the 13614C Draft. I wanted to make some comments that i believe would be helpful to our clients and our volunteers to
make processing tax returns clear and obvious.
Page 1- Legally Separated- We have not had a client that is legally separated but we do have a number of clients that have separated voluntarily though still married. Also, in Indiana the
legal concept would only be used for one year. Because of this, very few would use the category and it would confuse a number of people since there is not a choice other than legally to be
separated. This being the case, few would also have a maintenance decree.
Suggestion- Make Separated a subcategory of married since the couples are still married. Not certain why the legally is important, perhaps that can be excluded or separated as another
check box. Then, have a box for dates: date separated or date of decree. If they are separated and married, we also need a space to get the spouse's name and social security number so the
tax forms can be linked.
Pages 2-3
We find the new arrangement confusing since the taxpayer also needs to see what documentation to bring in to their appointment. The way it is worded now is the right side is only for a
volunteer so most taxpayers will not even read the section.
Suggestion- Could the forms/verifications needed be listed on the left side and the right side include a check list of sorts to have the interviewer document they received the necessary
information?
Could the lines on pages 2 and 3 be numbered? It helps communicating which item is being addressed over the phone or between coordinator and volunteers.
Thank you for your time and consideration so we can better serve our clientele'

Cheryl Graham

[email protected]

[EXT] OMB Control Number 1545-1964

Cheryl Graham, CRS | AFL-CIO Labor Activities Director | Tax Prep the United Way Coordinator | Information and Referral Department Director | Director of Operations | United Way
Serving Howard & Tipton Counties
125 N. Buckeye Street, Kokomo, IN 46901 | tel: 765-457-4357 ext. 1004
United Way fights for the education, financial stability, health and basic needs of everyone in our community.
6/20/2024 15:31 LIVE UNITED®
In the proposed 2025 Intake Form (13614-C) that we use in AARP Tax-Aide, the self-employment income section lists the 1099-MISC and other forms but not the 1099-NEC. In the last
couple years we have seen many more NECs than MISCs. Shouldn't the 1099-NEC be listed? Thanks for creating a better form to use next tax season -- Rob Thompson
-Robert Q. Thompson
Garner NC

Robert Thompson

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C and form 13614-NR

6/20/2024 19:07
Hello Mr. Garcia,
We have a ached a list of comments about the new Form 13614-C from our counselors in AARP Taxaide Virginia District 13.
Thank you for your a en on,

Ruth and Bill Sherman

[email protected]

[EXT] Form 13614-C comments

6/20/2024 21:15

Page 8 of 29

IRS PRA Comments - 1545-1964
Good morning!
On the draft of 13614-c for 2024, I see the following note.

Note: Do not complete this form if you (or your spouse) are not a U.S. citizen or green card holder.
Is there a plan to push out an alternative form for taxpayers considered and taxed as residents if they meet the substantial presence test?
Secondly, the form asks taxpayers to check if they were in the US on a visa, which contradicts the note referenced above.
Thank you,
Alicia Diaz (she/her/hers)
Tax Credit Advocate
Pisgah Legal Services
440 S Church St
Hendersonville, NC 28792
Direct Line 828.210.3449
Main Line - 828-253-0406
[email protected]
www.pisgahlegal.org
Confidentiality Statement

Alicia Diaz

[email protected]

[EXT] OMB Control Number 1545-1964 /13614-C

This message and its attachments may contain confidential information or information that is otherwise legally protected from disclosure. If you are not the named addressee or an
employee or agent responsible for delivering this message to the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you
6/21/2024 8:36 have received this message in error, please notify me immediately by email, discard any paper copies and delete all electronic files of the message. Thank you.
Gree ngs,
The draft 13614-C form is a great improvement over the previous version. It is much better organized and should improve the efficiency of tax preparation by certified volunteer counselors
in AARP TaxAide as well as VITA/TCE.
My only suggestion is this: On page 2, in the section "Payments for contract or self-employment work", in the right-hand (shaded) column, please add Form 1099-NEC in addition to 1099MISC and 1099-K.
Many thanks.

Jane Knight

[email protected]

[EXT] OMB Control Number 1545-1964 -- Form
number 13614-C

Jane Knight
AARP TaxAide Counselor, Shi Coordinator and ERO
North Carolina
6/21/2024 11:31
Hi!
I am forwarding this concern regarding the revised form, 13614. I would appreciate a response regarding this concern.
Thank You!
Gerri Fields, OH1 State Coordinator
AARP Tax-Aide
----- Forwarded Message ----From: Laoghaire Avalon
To: Gerri Fields. ; Leslie Langnau
Sent: Friday, June 21, 2024 at 02:46:48 PM EDT
Subject: Re: Fw: new 13614-c
Gerri, Leslie There are two areas on the new form that are of major concern to me.
1) Reportable gambling losses are limited to the amount of gambling winnings the TP incurs. There is no obvious place to record these items together for cross-checking.
2) While there is space for reporting rental income, there is no space for recording rental expenses. It's my understanding rentals are out of scope ESPECIALLY if losses are incurred. It would
be difficult to assess the TPs situation without seeing expenses.
Diane Becker
On Thu, Jun 13, 2024 at 1:29 PM Gerri Fields. > wrote:
District 13, FYI!
A new Intake/Quality Review Form (13614) will be used for TY24, and I wanted you to review the draft so you will become familiar with it.
I thought I would keep you updated in Danny's absent.

Gerri Fields.

[email protected]

[EXT] Fw: new 13614-c

6/21/2024 19:15

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IRS PRA Comments - 1545-1964
I have received and am forwarding the following feedback for the form 13614-C from my VITA partners/sites:
I took a look at the form. Wow, what great improvement! The form is easy to scan with your eye. I particularly like the clarification of the A/B refinement for the 1099-R. We often had
basic returns that were pushed to advanced unnecessarily due to the form's designation. I like adding the multiple state question. and having the volunteer decide whether someone else
can claim the taxpayer.
I have a couple of other things for consideration.
1. Do you think "money" is the correct word instead of "income" [ form of payment vs nature of payment] People can receive money that is not income.
[Inline image]
2. Do we have a way for flagging 1099-Ks. Eventually the IRS will enforce the $600 threshold for this form (maybe 2024 returns?) We can ask the taxpayer what the 1099K was for. I would
hate for a taxpayer to report income when they are only splitting up restaurant checks a few times during the year.
3. There is quite a bit of racial/ethnic detail requested. I think we should give the taxpayer a clear/upfront selection of "prefer not to answer".[Very first question on this topic] Also, the
form asks for "all that apply". Is the software going to have options for these categories and can multiple selections be tracked? For instance, I'm white but Colombian/Hungarian/German/
Czech(Bohemian) [ and more]
4. What would "other be in the screenshot below
[Inline image]
5. Should there be an A or B or B/A for repayments to qualified retirement
[Inline image]
6. Should there be an (A)
[Inline image]

Gallardo Christine C

[email protected]

OMB Control Number 1545-1964 and form number
13614-C and form 13614-NR

I'm not particularly perturbed by the increasing length of the draft form (5 pages, versus the current 3 pages). But the first line of the draft form appears to have some significant
6/24/2024 9:58 implications:
From: Casa Grande Arizona tax-Aide volunteers
1. Most of the volunteers believe questions 5 and 6 concerning race and ethnicity are going to create questions and are too cumbersome. For example, if my ancestry is White and Scottish
but I was born in the US, am I marking Scottish or is that just for people who are white and born in Scotland who immigrated to the US. You have African American listed but not Hispanic
American or White American. This is confusing.
2. Also, there is confusion on what is meant by cer fied volunteer. Is that referring to only the tax preparer or is the referring to the tax preparer and/or the client facilitators.
Thanks for your considera on of these issues.
Cynthia Joones
Casa Grande Local Coordinator

Tax-Aide -Cindy Jones

[email protected]

[EXT] OMB Control Number 1545-1964

6/24/2024 13:45
Filing Status- change Never Married to Single
Widowed- Should have DATE of spouse’s death, not just the year
Bank information- account and routing number box
Phone Number- Second box
Rephrase dependent section “List down below anyone who qualifies as a dependent that will be claimed on your tax return”
With the wording below, taxpayers start listing their mom, dad, sister, anyone and everyone since they do not understand.

Leslie Nunez
VITA Program Coordinator
Phone (956) 548-6880
Fax (956) 548-6906
www.unitedwayrgv.org DONATE HERE
www.myfreetaxes.com Your free self-prep solution.
Become a VITA volunteer.
[cid:[email protected]] [A logo of a camera Description automatically generated]
[cid:[email protected]]
Leslie Nunez

[email protected]

[EXT] OMB Control Number 1545-1964

6/24/2024 15:40

Page 10 of 29

IRS PRA Comments - 1545-1964
[h ps://lh3.googleusercontent.com/a/ACg8ocKBPrWfKrHJjSisPB5TIqhp5H491IoniC_pFTosdcvH763pcQ=s40-p-mo]
As a 5 year counselor with the Tax Aide program through AARP I have the following comments on the proposed changes to our 13614 form

Our "usual" taxpayer is elderly with low frustra on tolerance and poor eyesight. The striking changes to the 13614 form will be difficult for them. Half the
new form is greyed out for "office" use and makes the whole form more pages cancelling the paperwork reduc on issue. And for the counselors who are
o en also elderly with not the best eyesight, using the greyed out areas will be messy and hard to read.
page 1 there is no place ro put a second phone number for MFJ returns. We need that.
page 1 - add field to capture date of direct debit if amount is owed IRS - we always have to write that in by hand
page 1 askes about communica on in a different language. What are the choices?
page 2 asks for # of various forms (W2. 1099R, etc.) but not for # of SSA and RRB
page 3 at the very bo om has a field for Addi onal informa on you think we should know. What kind of informa on should be here and is that enough room?
GENERAL
missing student loan forgiveness
missing child adop on expenses
missing 2008 First Year homebuyer credit - doesn't fall off un l 2026
We will need an in-depth explana on of the need to state specific ethnici es in addi on to race -French Swedish etc are we using a drop down list or keying it in or is it even required?
Thank you for taking my imput

memory russell

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C and form 13614-NR

Memory Russell
Co onwood Arizona
6/24/2024 15:42
comments:
IRS Language comment on the first page should be stated as "If" the IRS communicates in writing.
Information block about voter registration isn't necessary
Too much involvement with ethnicity. Please put in a box for prefer not to answer.
If a royalty is selected in "other income", what type of royalty should be indicated.
Was AARP involved with this draft? I am suspect!

Dave Young

[email protected]

[EXT] 13614-c

6/24/2024 15:59
I am a 20+ year TCE/VITA volunteer with experience as a Site Coordinator/ERO, state training specialist and member of the Na onal Tax Training Commi ee.
Page 1 comments:
Why are we asking for an email address? The IRS does not communicate with taxpayers via email and volunteers should not do so given privacy concerns.
Why are we asking for job tles? They are not required for e-file submission.
Good idea to move direct deposit ques on to front page.
Page 2 comments:
I like the new format…volunteer notes comments make a good interview/QR easier.
Why does Sch E info only include personal residence and a vehicle(?). What if the taxpayer has a rental property?
Why are we asking about ‘farm ac vity’? It is Out-of-scope.
Page 3 comments:
I like the new format…volunteer notes comments make a good interview/QR easier.
Page 4 comments:
Eliminate it! Who will compile the data (Site Coordinator/ERO?); how will it be transmitted to IRS? Why are we so specific within general ethnic categories (do you really care that my
ancestors were Slavic gypsies?)? If this data is to be complied and forwarded it will add 2-5 minutes per returns to the SC/ERO time each day (In my case one-to-three-hours, time I could
be er spend serving more taxpayers, if I had that much extra me each day!).
We will go from a four-page, folded document to five pages (tri-fold, stapled) at what expense? What is your expected ‘voluntary’ par cipa on by taxpayers?

Eric Benson
Central NC Tax Assistance

Taxguy

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C comments

6/24/2024 18:34

Page 11 of 29

IRS PRA Comments - 1545-1964
Hello:
I just reviewed the proposed changes to Form 13614-C and would like to offer a couple of comments:

* The proposed form is well-forma ed and appears simpler and easier to look at and complete. This will benefit taxpayers and volunteers at our sites. Thank you!

* Regarding the dependent section at the bottom of the first page, I believe it is far more beneficial to include the questions in the shaded area of the current form than the new questions
to the right. The guidance the current questions offer a volunteer preparer / quality reviewer are vital to making determinations about whether or not a person listed is actually a dependent
or not (the first thing we must determine) – and the questions on the new form leap to making a dependent determination without that guidance (the second thing we must determine). I
believe the current ques ons provide guidance that is essen al to volunteers that – if le out – will cause errors. The ques ons I believe should be included are, specifically:
* Is this person a qualifying child/rela ve of any other person? (yes/no)
* Did this person provide more than 50% of his/her own support? (yes, no, n/a)
* Did this person have less than $4,700 of income (yes, no, n/a)
* Did the taxpayer(s) provide more than 50% of support for this person? (yes, no, n/a)
* Did the taxpayer(s) pay for more than half the cost of maintaining a home for this person? (yes/no)

* The form asks if taxpayer or spouse have been issued an IPPIN, but it doesn’t appear to ask if dependents have been issued an IPPIN anywhere on the proposed form. Could this be
added somewhere? Perhaps a small column in the dependent sec on?

Sue Trnka

[email protected]

[EXT] OMB Control Number 1545-1964 / Form 13614C

6/25/2024 11:13 * I really like the shaded areas that have been added throughout the income, expenses, and life events sections. We often write notes on these pages and the new format gives us more
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Page 1
Delete pronouns -op onal
Why ask for e-mail address? Volunteers should not communicate with taxpayers by e-mail and IRS communicates in wri ng.
Refund/Balance due - include a line for rou ng # and account #. Refund - delete Other, Balance Due - bank account and direct debit are the same. Delete bank account.
Are job tles necessary? Most of our taxpayers are re red.
Page 2
Interest or dividends - Add stocks/mutual funds
Delete farm ac vity as it is out of scope
New format would be helpful during interview/QR
Page 3
New format would be helpful during interview/QR
Page 4
Is all this information necessary? My guess is that since it is optional, most taxpayers will not complete this page. If volunteers are required to compile and submit this information, it will
add several minutes to the me to prepare a return, which could be be er spent serving taxpayers.
Other Comment
Consider having two 13614-C's. One for new taxpayers, which would be the form comments are being submitted on. The other would be a very simple form for returning taxpayers. It
would have names and a space for "What Changed in 2024?" Returning taxpayers would then describe any new events in the current year.

Andy Zahr

[email protected]

[EXT] Draft 13614-C

6/25/2024 13:27
Thank you for asking for comments on the proposed Form 13614-C.
I've been both a VITA volunteer and an AARP Tax Aide volunteer for 6 years now in the Raleigh-Durham area of North Carolina. This past tax year I've taken on the task of being a Local
Coordinator for a Tax Aide site. Before re ring I was an engineer and one of my roles involved designing a form for reques ng destruc ve tes ng.
I'm trying to envision how we would use the form at my sites. These are my comments and concerns.

Cynthia Jonas

[email protected]

[EXT] OMB Control Number 1545-1964 - Revisions of
Form 13614-C

* I absolutely love the improved visual appeal, added white space and balance of informa on on the form between the le and right side. It looks more "modern".
* I like the added space for comments by volunteers on the second and third pages.
* The informa on in general feels more organized.
* Page 1. North Carolina requires informa on on the County and it would be nice to add that with the address. I'm not sure how many other states want to know about your county.
* Page 1. I would like some space on the first page for comments.
* Page 1. If you have a balance due, what is the difference between "bank account" and "direct debit"?
* Page 1. It is a bit confusing where it asks - "US Citizen You Spouse No". What does the "No" refer to? How about "You: Yes No Spouse: Yes No". Ditto with the questions
about Visas, full- me student, blind, disabled, IP Pin and digital assets.
* Page 1. Dependency Table. Previously, the form had 5 greyed out questions of additional information in the dependency table at the right. The current proposed form has the 3 greyed
out conclusions from those questions. I don't know how you can get to the 3 conclusions on the proposed form without the responses from the 5 greyed out questions. In the proposed
form, where do you tally those responses if not in the table? I think you need to keep the 5 questions as is from the previous form. The software makes the conclusions from the questions
so are not needed on the form.
* Pages 2 and 3. The old form had "Yes", "No" or "Unsure". With just one check box, any unchecked box may mean "Unsure" or "No". I think we definitely need to know which it is which puts us back to several checkboxes as was done in the current version of the form.
* Pages 2 and 3. On the right volunteer side how are we to use those checkboxes? They appear redundant.
* Pages 2 and 3. On the le side you have "(A)" or "(B)" or "(M)". These only confuse the clients. They are only needed on the right volunteer side.
* Pages 2 and 3. My site tries to get the taxpayer to pick up the form 13164-C and complete it prior to coming to our site - to remind them to look for all forms and bring them to our site
for their scheduled appointment. But the form types are only on the right side of the page for the volunteers only. Shouldn't they be on the left side of the form for the client to cue to
6/25/2024 14:10 bring with the relevant forms to the site.
*
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Page 12 of 29

IRS PRA Comments - 1545-1964
Andres Garcia
Following you will find a summary of the comments from the Counselors and intake people at the Deerfield Tax-Aide site in Asheville, NC on the dra of the Form 13614-C.
* All were very complimentary of the organiza on of the "new" form - very straigh orward. Great work!
* We were all very pleased to see that all the questions on sexual orientation have been removed as many clients found them offensive; BUT find that the questions relative to
race/ethnicity now are terribly confusing and worthless.
* The birth date fields would be easier to complete if a suggested format (greyed) was provided - such as mm/dd/yyyy.
* A field for county would be helpful.
* In the balance due box the Bank account and Direct debit boxes are redundant. It might be be er to have: Direct debit; Bank info? (with blanks); Mail payment; Set up installment....
* In the income and expenses sec on, please eliminate all the (A)'s, (B)'s and (M) as they make the form very confusing and there is no explana on for why they are there.
* Under 1099-R, Number of forms_____ QCD$_______
* Under rental sec on, should be fewer rather than few.
* Under Schedule C, a box for 1099-NEC number____
Again, thank you for the excellent organiza on overhaul.
Judy Havard
LC - Deerfield Episcopal Re rement Community
S22051115

Judy Havard

[email protected]

[EXT] Comments on the DRAFT Form 13614-C

6/26/2024 13:24
Judy, Great summary. Dick
On Wed, Jun 26, 2024 at 1:24 PM Judy Havard > wrote:
Andres Garcia
Following you will find a summary of the comments from the Counselors and intake people at the Deerfield Tax-Aide site in Asheville, NC on the dra of the Form 13614-C.
* All were very complimentary of the organiza on of the "new" form - very straigh orward. Great work!
* We were all very pleased to see that all the questions on sexual orientation have been removed as many clients found them offensive; BUT find that the questions relative to
race/ethnicity now are terribly confusing and worthless.
* The birth date fields would be easier to complete if a suggested format (greyed) was provided - such as mm/dd/yyyy.
* A field for county would be helpful.
* In the balance due box the Bank account and Direct debit boxes are redundant. It might be be er to have: Direct debit; Bank info? (with blanks); Mail payment; Set up installment....
* In the income and expenses sec on, please eliminate all the (A)'s, (B)'s and (M) as they make the form very confusing and there is no explana on for why they are there.
* Under 1099-R, Number of forms_____ QCD$_______
* Under rental sec on, should be fewer rather than few.
* Under Schedule C, a box for 1099-NEC number____
Again, thank you for the excellent organiza on overhaul.
Judy Havard
LC - Deerfield Episcopal Re rement Community
S22051115

Richard Johannes

[email protected]

[EXT] Re: Comments on the DRAFT Form 13614-C

-6/26/2024 13:30 Richard N Johannes
24
hb13614-C
id C
i
re: Hi
Form

A

1302

1. The sec on on "who lived with you last year (except your....) "
>> Tax Clients often include all their adult children and their grandchildren in this section; especially, when they are living in a multi-generational household, which is not uncommon today
with the cost of housing.
2. Grey Sec on of Form 13614-C
>> This sec on seems overwhelming. Most Tax preparer volunteers only want to work on tax returns and not fill out paperwork.
3. Grey Sec on of Form 13614-C - (B) Standard Deduc on (A) Itemized Deduc on
>> Neither the tax client nor tax preparer know whether the Standard Deduction or Itemized Deduction should be used. It is not until the tax return has been completed that it is apparent
which Deduc on should be taken.
4. On the sec on regarding Race and/or ethnicity.
>> With the current political climate, many clients are unwilling to share such information. Can we go back to the simple: American Indian, Asian, African American, Hispanic, Middle Eastern,
Pscific Islander, Caucasian.
I would like to see Form 13614-C shortened and not expanded.
Chris Cianciolo
Fremont, CA

ChrisCi

[email protected]

[EXT] OMB Control Number 1545-1964 / Form number
13614-C and form 13614-NR

6/26/2024 18:29

Page 13 of 29

IRS PRA Comments - 1545-1964
Please see my comments below, they follow the order of informa on on each page.

Peach, Adair

[email protected]

[EXT] OMB Control Number 1545-1964

*
"Check if you or your spouse were in 2024:" should be bold to dis nguish between that and the statements being asked
*
There needs to be a place for bank account informa on (bank name, account number, and rou ng number) next to "Direct deposit" / "Bank account"
*
There needs to be a place for a date to be wri en if a taxpayer wants their payment taken directly from their bank account
*
The "What language" line needs to be next to the "Yes" box for "Would you like to receive wri en communica ons..."
*
Not all VITA/TCE sites are equipped to provide voter registra on informa on. This ques on should be changed back to how the voter ques on was previously worded and it's choices
*
After "Payments for contact or self-employment work" it would be beneficial to put "including Uber, DoorDash, etc." or something along those lines to make it clear that gig work is included
in this type of income
*
"Paid any of the following expenses in 2024:" - "expenses" should be removed as Charitable contribu ons are not an expense
*
On the "Standard or Itemized Deduc ons" side:
*
A checkbox should be added for "1098 Mortgage Interest Statement"
*
The "Taxable state/local income taxes" should be broken down as a checkbox labeled "Taxes" and then op ons to choose state, local, real estate, sales, or write in other
*
The options of "Standard deduction" and "Itemized deduction" are not necessary. Most volunteers cannot determine just by looking at the information given whether or not a taxpayer will
itemize. And, even with itemizable expenses, most VITA/TCE taxpayers are not itemizing
7/1/2024 18:33 *
Add
"
"Child datdNMICda vits site"in New York City. The city has shared with us a draft of the update 13614-c for suggestions. We shared them with the city and will
Hello" I amh thedTax program
manager
share them with you as well:
Adjusting the font on page 2 is beneficial as it enhances readability. In this draft, an additional page has been included, making it now 5 pages instead of 4. The current layout, where
"op onal" ques ons take up an en re page, is not great. We would prefer if that sec on were consolidated to return the document to 4 pages.
Thanks for considering our sugges ons.
[https://lh6.googleusercontent.com/JrCecTBfAYafSKUEVpBMB7gEaAODu1iirgJ6TPSz3INMkOHgSSIz_zS3_JfeA0C4UI_DtXAXS2AU4mTAKzxOixwJGXJWdLng0HRSlCOxDz0RCUBpad5wuwNrF_DSvbduwjWmwBWKXuYaWFu8Tj49TfA3uHTzW4abUntkTtb7neR2SWDIHD3Dcw1Yd8tow]
Gregory Blackmon
Tax Program Manager
45 Wadsworth Avenue,
New York, NY 10033

Gregory Blackmon

[email protected]

[EXT] OMB Control Number 1545-1964 (13614-C)

7/10/2024 13:58
[cid:[email protected]]

[cid:[email protected]]

[cid:[email protected]]
a few sugges ons,
respec ully,
Robert Janzen
VITA volunteer, SLC, UT
Robert Janzen

[email protected]

[EXT] form number 13614-C

7/10/2024 14:16

Page 14 of 29

IRS PRA Comments - 1545-1964
I agree with the comments from Bonnie Kaczmarek below:
Robert Janzen
VITA volunteer, SLC, UT
___________________________________________________
Hi all,
I am wondering if anyone else has the same first reaction to the draft as I did. I see all the comments and check marks for our tax preparers to fill out. I want to say our tax preparers always
go over all the forms received and ask clarifying questions as needed. I see the parts of the tax preparer needs to "fill out" and think:
1.
Paperwork not needed as clients' information goes directly into computer
2.
This is redundant, as our intake interviewer makes sure all paperwork is included BEFORE being assigned to the tax preparer
3.
Our tax preparers work at computer stations, not desks; there is not a good working space for them to fill out paperwork. (We are extremely lucky to have a partnership with a 2 year college
that allows us the use of their computer labs.)
4.
Tax preparers want to "just do taxes" not paperwork.
5.
Productivity will decrease!
Warmly,

Bonnie J. Kaczmarek
Robert Janzen

[email protected]

[EXT] form number 13614-C

7/10/2024 14:19 Financial Empowerment Coordinator
CA
S i
I | 1608 W i
|S
i WI 4481
[cid:[email protected]]

Robert Janzen

[email protected]

[EXT] 13614-C

7/10/2024 14:22
Mr. Andres Garcia:
I have a ached my comments to the proposed revision to the
Intake/Interview form. I trust you will give them some considera on.

Thomas Mensching

[email protected]

[EXT] Form No. 13614-C - Comments on June 13,2024
Draft

Thomas Mensching
7/10/2024 15:21
Good responses Tom, thanks for sharing them with us...
The current form # 13614-C we've been using is sa sfactory.
In agreement that any proposed revisions to the Intake/Interview
form that requires the input of addi onal informa on or increase in
me to complete - will end up being a wasted opportunity...
Be well, stay safe and please get your immuniza ons!
The work of Mercy goes on - we are in this together…
Peace and best regards,
~Richard

Circles of Mercy,
A sponsored ministry of the Sisters of Mercy,
With a twenty-six year tradi on of providing
hope, hospitality and empowerment to
individuals in the Rensselaer Community,
especially women and women with children...

Richard S. Zazycki

Sue Alza

[email protected]

[email protected]

[EXT] RE: Form No. 13614-C - Comments on June
13,2024 Draft

[EXT] OMB Control Number 1545-1964 / form number
13614-C

Richard S. Zazycki,
Execu ve Director - Circles of Mercy
Local Area Facilitator - Albany Associates
President - Albany Catholic Nurses
11 Washington Street
Rensselaer, New York 12144-2821
Ofc: 518.462.0899 | Fax: 518.462.2892
7/10/2024 16:36 Cell: 518.312.7373
il i isl a pdf
f with@
A ached
my comments / sugges ons (using the Comments feature of Acrobat). Please contact me if you wish to discuss.
Sue Alza
AARP Founda on Tax-Aide
NTTC member
H 310.204.4901
7/10/2024 17:34
Mr. Garcia,
A ached are my comments about the 13614-C. If anything is unclear, please do not hesitate to email/call/text.
BTW, I run a TCE site in Norfolk, VA completing my 22nd year of preparing volunteer taxes. I’ve run the Norfolk site for 20 years (nor to toot any horns here). I found recently the one-page
version of this form used first in the TY2005 season I think.. And I’m sorry that I had to include my ‘frank and honest’ opinion at the end of the attached. And would really like to see the
small change to Form 8879, in addi on.
Good Luck and have a Great/Safe/Healthy Day!!!
GM Ziller Jr
(C) 757.407.9038

GM Ziller Jr

[email protected]

[EXT] OMB Control Number 1545-1964 (Form number
13614-C and form 13614-NR)

7/10/2024 18:27
Page 15 of 29

IRS PRA Comments - 1545-1964
Good afternoon
After VITA Volunteers reviewed the new form 13614-C they had a few comments, questions and concerns. Please see below.
* Five pages ???
* On the marital status, needs to also state “did you live together at any point in 2024”. This is for the social security being subject to tax.
* Not that it makes any difference, the 2023 form 13614-C asks the question, "Did you get married in 2023 ?
* Balance due, do we want to set up installment agreements ? This question has never been asked in the past.
* Race/ethnicity - Need to add to this "Prefer not to answer"
* Drop the entire page 4, about ethnicity, or explain why this info is necessary. If it remains, what if they check more than one? Will the tax preparer have to enter all that is checked ?
* On page 2, rental income section, a correction.
Change few to “less”, did you rent … for less than 15 days.
* one page 1 The heading for dependents section - List every person you and your spouse will be claiming as a dependent, or using to claim for benefits.
* Last there is no signature page or form 15080 included on back of form 13614-C which made this very convenient for taxpayers, intake and preparers. Is this going to be a separate
form?
Thank you for providing us the opportunity to comment on this form.

Lisa Frick

[email protected]

[EXT] OMB 1545-1964 Form 13614-C October 2024
Comments

Lisa Frick
Community Impact Coordinator
7/11/2024 13:35 United Way of Henry County Martinsville
149
S comments below.
Please seei my
In addition to the comments below, this new 13614-C is putting more on the volunteers which causes less volunteers. If IRS need the demotraphics information, then the coalitions and
other agencies thst went for grant money, should be required to complete another intake sheet with no name, address. This can then be used to comply with the IRS madate and made
SPEC could create another sheet.
I was around when SPEC first started and all grant coalitions wanted the demographics information for funding purposes. SPEC told them they HAD to make their own intake sheet. It was
not to be done with while doing the tax prepara on. and could not be used on the sofith and so on like the IRS Intake sheet that is required on to prepare there personal tax return.
Joanne
----------------------------------------From: Joanne
Sent: Wednesday, July 10, 2024 2:26 PM
To: Southworth Tami S ; '[email protected]'
Subject: [EXT] RE: Redra ed Form 13614-C
Hi Tami And Richard,
I am really concern about under " Informa on for Sta scal Purpose", Ques on number 5 with all the races and ethnici es.
This seems to be very overwhelming for the taxpayers we have been dealing with as well as they may feel the site and the government is over stepping thier privacy.
Why not have them put thier owanyone n race or ethnicities on the spaces below. the questions we have been using for years. The preparer could use the information that you have put on
the NEW 13614-C as a handout or in the Resource Guide to help a taxpayer.

Joanne

[email protected]

[EXT] FW: RE: [EXT] RE: Redrafted Form 13614-C

7/11/2024 14:26 Also
Dear Mr. Garcia,
Responding to you from my current position as a SPEC Partner and VITA site administrator for the past 18-years. Would like to provide a comment related possible revisions to OMB Control
Number 1545-1964_Form Number 13614-C. The current Form # 13614-C that we have been using is satisfactory and doesn’t require any changes. In my humble opinion any proposed
revisions to the current Intake/Interview form that may require the input of additional information to extra questions or any increase in time needed to complete the form - will end up
being a wasted opportunity. Please don’t hesitate to contact me should there be any questions or concerns.
Thank you for your time and consideration...
[cid:[email protected]]
Be well, stay safe and please get your immunizations!
The work of Mercy goes on - we are in this together…
Peace and best regards,
~Richard
[circlesofmercy logo red tiff (for email)]
Circles of Mercy,
A sponsored ministry of the Sisters of Mercy,
With a twenty-six year tradition of providing
hope, hospitality and empowerment to
individuals in the Rensselaer Community,
especially women and women with children...

Richard S. Zazycki

[email protected]

[EXT] **Comments on OMB Control Number 15451964_Form Number 13614-C...

Richard S. Zazycki,
Executive Director - Circles of Mercy
Local Area Facilitator - Albany Associates
President - Albany Catholic Nurses
7/11/2024 15:50 11 Washington Street
l
Y k 12144 2821

Page 16 of 29

IRS PRA Comments - 1545-1964
Thank you for the opportunity to comment on the revised Intake/Interview and Quality Review Sheet. As the Director of the Free Tax Prep Coalition in southwestern Pennsylvania, I have
been involved in the VITA programs for over 20 years and use this form regularly in my work.
Here are my sugges ons:
For "If you have a balance due" question, simplify the options to bank account and Mail payment. Direct debit seems the same as bank account and setting up an Installment Agreement
with the tax return on TaxSlayer incurs significant fees for the taxpayer.
In the dependents section, I prefer to have the previous questions for preparers about support rather than just choosing Qualifying Child or Qualifying Relative. I think the third column
there (Provides tax benefits) would be confusing to preparers. I'm not sure when it is supposed to be checked myself.
On page 2, the indicator of whether the return is basic, advanced, etc does not need to be in both the taxpayer and preparer column. Remove those letters (which can be confusing) from
the taxpayer side and leave them on the preparer side of the form.
Sincerely,
Kris e Weiland Stagno
Free Tax Prep Coali on Director
Just Harvest
317 East Carson Street | Suite 153 | Pi sburgh PA 15219
412-436-3716
Pronouns: she/her/hers
[https://ci3.googleusercontent.com/mail-sig/AIorK4y7bZdAk2uvNfJz1hTP93s1OCIsQ9MFIBj6GlNdI38xCJuD6DXcjJYYmllOD5lhr9RUImqdiWw]
sig/AIorK4z0lnIyeRHD_8Hpp22BjwOz1_EJFhsYhsusR0RgI3PMZELhvETT4gG2Xvb772FmmuQOTGNa9b0]
Kristie Weiland Stagno

[email protected]

[EXT] comments on OMB Control Number 1545-1964
form number 13614-C

[https://ci3.googleusercontent.com/mail-

7/11/2024 16:25
I have been a VITA/TCE volunteer for the past 7 years and will be a volunteer this coming year as well. I am excited about the new 13615-C form. Nice improvement! The language is much
more taxpayer friendly and the structure should facilitate a more clear need for Counselor review of each line item.
Suggestion change to proposal: I have reviewed the draft and see one input area that I believe should be corrected. The question on whether the TP wants $3 to go to the presidential
campaign fund does not allow the TP to specify the TP and spouse separately. I would suggest changing the accepted response boxes to read: You Spouse No
Thank you.
Sue Richmond

DOUGLAS SUSAN RICHMOND

[email protected]

[EXT] Feedback on Proposed new 13614-C Form

7/11/2024 18:43
Dear Internal Revenue Service: I am a volunteer tax preparer and, a er review, would respec ully suggest the following changes to this Dra Form (October 2024)
1) Page 1, Please emphasize (Bold or Underline) the Identity PIN Question as that is a significant cause for rejected e-files. My experience is that some clients skip over this question when
comple ng the Intake form and then we need to make a point to follow up during our interview. This ques on is kind of “buried" where currently placed and can s ll be easily overlooked.
2) Page 1, Please eliminate the “Bank account” option if a balance is due as I don’t think it is needed. Sequence the payment options as “Mail payment to IRS, Direct debit, Set up installment
agreement” based on how clients typically select options when they have a balance due (most write a check). Also consider eliminating the "Set up installment agreement" checkbox. In my
experience, it is rarely seen.
3) Page 1, $3 Presiden al Campaign Fund - Please add check boxes for Spouse.
4) Page 1, Bottom section for Dependent verification. As a reviewer, I would like to see the shaded-area completion boxes presented as they have appeared the October 2023 version of
13614-C so I can see how the preparer determined the dependent’s status.
5) Pages 2 and 3, I think the previous versions’ checkbox structure of "Yes, No, Unsure" for the various line items is still necessary. Some clients complete the form and are “Unsure” about
par cular line items.
What is the IRS requirement for preparers to complete these various line items? If client leaves a box empty, are we to assume they don't have that particular line item? Does the IRS now
expect the Intake person or preparer to write “None” in the shaded area for every item that the client doesn’t have?
6) Page 2, Interest and Dividend income is currently on the same line. We have mul ple clients with both types of income.
Since they are different 1099 forms, please give each it’s own line item and also specify the number of forms for each given the multiple forms per client we see for both 1099-INT and 1099DIV.

Paul Zimmerman

[email protected]

[EXT] Comments re: DRAFT Form 13614-C (OMB
Control 1545-1964)

7) Page 2, Disability, Please make this a separate line item. And, please add a ques on for client's comple on re: The normal re rement age for their employer.
7/12/2024 10:44

8)
2 S at the
f top
d of
l the iform
l dis wrong.
h kb
This sentence

f

1099 G

Note: Do not complete this form if you (or your spouse) are not a U. S. ci zen or green card holder.
Reason the sentence is wrong: There are U. S. Resident Aliens (qualifying through the Substan al Presence Test) who are not green card holders but who should use Form 13614-C.
Possible way to correct the error:
replace "green card holder" with "U.S. resident alien."
Clearer (?) rewording: Note: Do not complete this form unless you or your spouse are a U. S. ci zen or U. S. resident alien.

Bob Fontenot
long me VITA/TCE volunteer
Robert Fontenot

[email protected]

[EXT] Comments on Draft of Form 13614-C

7/14/2024 15:28

Page 17 of 29

IRS PRA Comments - 1545-1964
Thank you for the opportunity to comment on the revised Form 13614-C. It is a welcomed change to the form, but I would like to offer some comments which you might consider before
going ahead with the final version.
1) Some of the entries in the shaded portion on the right side are not known until the return is completed - Standard deduction or Itemized deduction; IRA deduction resulting in a Saver's
Credit; whether or not TP is awarded Child dependent tax credit based on their income; whether alimony is taxable/deductible, the official date of the alimony agreement and the need to
provide the SSN of the former spouse; Taxable scholarship income and Educa on credits.
2) There is a need to include a PIN if was issued by IRS.
3) Es mated taxes should include dates and amount paid.
4) Change "Energy efficient home income credit" to "Home energy improvements". Let the Counselor determine if a credit is allowed.
5) How do we evaluate whether a TP is eligible for Low Income Taxpayer Clinic referral?
6) Highlight the statement on page 4: "These ques ons are op onal". Many of our clients are reluctant to answer these.
7) The greatly expanded race/ethnicity table is likely to be considered a nuisance by most taxpayers. It even allows write-in TP entries that the Counselor will need to enter as part of the efile input. The survey question data entry was time-consuming enough in the old form. Which begs the question: Is there a need to record demographic information? It does slow down the
prepara on process.
The comments above are a collec on of those solicited from members of my team and are offered for your considera on.

Robert

-Robert (Bob) T Smith Jr
828-692-8912
[email protected]
AARP
Tax-Aide Local Coordinator and Instructor
Hendersonville, NC
Bob S.

[email protected]

[EXT] Subject: Form Number 13614-C

7/16/2024 10:03
UWGN does serve a deaf community and it would be great to have the intake form in brail.
Sincerely,
Bonnie Bowles (she/her)
VITA Regional Manager
United Way of Greater Nashville
217 S. 10th St. Nashville, TN 37206
Office: (615) 861-3013
unitedwaygreaternashville.org
[cid:[email protected]]

Bonnie Bowles

[email protected]

[EXT] Form 13614-c

7/16/2024 14:00
I received a sugges on from a par cipant on the Publica on 4491 team.
The par cipant suggested to divide the form up in Parts and number the items in each sec on, such as:
Part 1 Part I – Your Personal Informa on
Part II – Marital Status and Household Informa on
Part III – Income – Last Year, Did You (or Your Spouse) Receive
Part IV – Expenses – Last Year, Did You (or Your Spouse) Pay
Part V – Life Events – Last Year, Did You (or Your Spouse)
Addi onal Informa on and Ques ons Related to the Prepara on of Your Return
Thanks,
LaTonya L Gordon
Senior Tax Analyst
SE:W:CARE:SPEC:PS&A
401 W. Peachtree St. NW
IRS - Stop 45 W&I
Atlanta, GA. 30308
Phone: 470-639-3582

Gordon Latonya L

[email protected]

OMB Control Number 1545-1964/Form 13614-C

7/16/2024 15:14
Below are comments from VITA volunteers re: the updates to Form 13614-C:
* I am concerned that the directions are not clear enough directing taxpayers to not fill out the section in gray. These sections are very text heavy, and I am worried that taxpayers will feel
overwhelmed when they look at the form. Please make it clearer that they only fill out the parts not in gray.
* I do not like that there is no longer an option to select “unsure” as an answer. Often taxpayers are confused by the jargon of tax code; when they answer “unsure” it’s a helpful way to
know they need support with understanding a concept or question.
* Why is there no longer a place for the taxpayer to consent to sharing their information with other VITA sites? Is that no longer available?
Rebecca Strimer (she/her)
VITA Coordinator / Housing Counselor
Direct: 828.348.3210 / General: 828.255.5166
[A black and green logo that says OnTrack Financial Education & Counseling. The logo also serves as a link to website ontrackwnc.org.]

Rebecca Strimer

[email protected]

[EXT] form number 13614-C

7/16/2024 15:53

Page 18 of 29

IRS PRA Comments - 1545-1964
To: Andres Garcia, Internal Revenue Service
Please consider the following comments from the AARP TaxAide VITA program, based in Black Mountain, NC. Thank you.
Page 1
• Names. Delete "Pronouns, optional". Why go there? We address our clients by their names or "you". Clients with strong preferences can tell us if they want to be addressed or referred to
differently. This is not like failing to accommodate clients with disabili es or making disapproving comments about same-sex couples.
• Job. Much be er than "job tle", which resulted in accurate but useless entries like: "Spec. II".
• Phone Number. We need 2 fields or a larger space for the taxpayer and spouse’s phone number. It is essential that we have both phone numbers since reaching clients for follow-on can
some mes be difficult
• Email address. Useful info but shouldn't it be op onal?
• Two or more states. Useful addi on.
• Information about Voting and Registering to Vote. This section should be removed or optional. Our AARP TaxAide counselors are not trained on how to register people to vote. We have
no voter registra on literature to give out. It is outside the TaxAide program scope to be responsible for voter registra on.
• Marital Status. We expect this section has always been a problem. But the reformatting doesn't help. Mutually exclusive options should be listed vertically, not across the page in three
columns. Addi onally, the two subsidiary ques ons under "Married" are not lined up at all and lack visual connec on to their Yes/No answer boxes. The whole sec on is confusing.
• "Can anyone else claim the taxpayer or spouse...". The instruction: "To be completed by a certified volunteer" should come first, before the question, in bold type. The Yes/No boxes
should be much closer to the ques on.
• Dependents. The questions that the certified volunteer completed on last year’s form are critical to determining dependency. They need to be put back on the form. If you don’t, we will
need to provide our counselors a separate interview sheet to gather this information, since we cannot determine dependency and HOH status without these questions being answered.
These are:

Janice Collins

[email protected]

[EXT] Comments on the Revised OMB Control Number
1545-1964 or form 13614-C for VITA Programs

* Is the person a qualifying child/rela ve of another person?
* Did this person provide more than 50% of his/her own support?
* Did this person have less than <2024 dollar amount> of income?
7/16/2024 19:37 * Did the taxpayer(s) provide more than 50% of support for this person?
* id h
()
h
h
f
i i i
h
f hi
Hello,

?

Where are the consents that have been a part of the prior year forms?
Should the 1099 MISC be 1099 NEC?

Thank you,
Arlene Sabdull
Associate Director, Financial Programs
M: 646-276-0691
[email protected]
www.singlestop.org
________________________________
From: Francis Grace C >
Sent: Friday, June 14, 2024 10:26 AM
To: Francis Grace C >
Subject: Form 13614-C Draft

CAUTION: External email. This is not from a colleague within the agency. Do not click on links or open attachments unless it's a trusted and expected source. If you believe this is a malicious
email, please forward it to [email protected]
FYI
Arlene Sabdull

[email protected]

[EXT] OMB Control Number 1545-1964

7/17/2024 14:44
Re: OMB Control Number 1545-1964 and Form number 13614-C
Gree ngs!
I am an AARP Tax-Aide counselor, who has experienced the problem addressed below a number of mes, while our clients fill out the forms.
Since most of our clients, especially the older ones, are right-handed, the placement of the "check off boxes" on the left margin of the intake sheet is awkward. It would be more userfriendly to have the boxes on the right hand margin, to avoid obscuring the text with the hand and/or arm.
To validate my asser on, may I suggest to actually try the sugges on, before dismissing it out of hand.
Sincerely, W. Carl Mayer
PS: Almost 70 years ago, I was left handed. But my German employer insisted on favoring the right hand. In fact, after letting him know that I was going to emigrate to the U.S.A., he
informed me that as a le -hander, I would never get a job there. I am happy to be able to report that that was not an impediment.

W. Carl Mayer

[email protected]

[EXT] Suggestion to improve Form 13614-C

7/17/2024 15:31

Page 19 of 29

IRS PRA Comments - 1545-1964
I am a volunteer in the VITA/TCE program. Having reviewed the draft IRS Form 13614-C I am offering the following comments/suggestions, each of which would enhance the functionality
the form and/or the accuracy/usability of data collected.
1. In the header highlighted in purple at the top of the form please consider adding a statement like “Please print a copy of your completed form if you intend to visit a VITA/TCE tax
preparation site to have your tax return prepared”. Reason: It does little good for the taxpayer to complete the form at home and not bring a copy with them when they visit a VITA/TCE
site for assistance with their tax return. If they don’t bring it they will have to fill it out again (manually with a pencil/pen) at the site.
2. Regarding the question on Digital Assets. It does not fit here given the structure of the header for this section. Also, it could be more clear if the question included ‘buy or sell”.
3. In the past the question regarding $3 going to the presidential election campaign needed answers for both spouse and taxpayer – here that option does not seem to be present.
4. On page 2, Social Security or Railroad Retirement Benefits. Should include space for “number of forms” as with other items.
5. Income from renting out your house or a room. Use of the term “dwelling unit” could easily be mixed up with ADUs (tiny homes), which is not the intent here.
6. Gambling Winnings. It’s not clear where “below” (as in list below) is.
7. Education expenses. Should be more clear this applies to post-secondary education.
8. Letter or bill from the IRS – not all taxpayers who receive these documents are eligible for Low Income Taxpayer Clinic. Also the TP should be able to provide a copy of the
correspondence.
9. Bottom of p.3. Absurdly small space for added Info.
10. Page 4 (top) Q6. First box should be “NO SPOUSE”.
11. See 9, above. Drop that line and make all of page 5 free-form comments. It could be helpful to divide the space vertically – left side for TP/SP comments and right side for Counselor
comments.
All that said, after getting used to the changes in format and questions, I think it’s an overall improvement over the current version. But we already struggle with enough training/emphasis
on Intake interview – if the new form makes it more complicated or more time consuming the n it might worsen the problem rather than contributing to a cure.
Please note that my comments are based on my personal views and perspective from volunteering over 20 years assisting taxpayers, and in no way represent (or agree with) those of my
parent volunteer program sponsor or agency.
Thanks for the opportunity to present feedback. I only wish my review and comments had not been so rushed against a deadline.
Frank Hill

[email protected]

[EXT] Comments on OMB Control Number 1545-1964,
Form 13614-C

7/17/2024 22:00 Frank Hill
Regarding the dra 13614-C, on page 2 regarding the rental of your residence, please change "FEW" to FEWER.
That sec on requires two different "Yes/No" answers & only one presently appears.
A be er wording would add "Did you have" to the beginning of the ques on, followed by Yes or No.
And then the follow-up ques on, changing "few" to "fewer".

Thank you,
Alan Kempf
AARP Volunteer & Local Coordinator
Alan Kempf

[email protected]

[EXT] OMB Control Number 1545-1964

7/18/2024 15:32
Andres Garcia,
I am a VITA volunteer and I am providing feedback on the latest dra of the 13614-C. I really like the new format but would recommend the following changes to make it easier to use.
- Instruc ons on the top of page 1 state “Complete pages 1-4 of this form” but there are currently 5 pages.
- Recommend having a separate phone number line for spouse incase taxpayer can not be reached.
- The $3 elec on to the Presiden al Elec on Campaign Fund needs to have a Yes/No op on for Spouse. I recommend adding a “You”, “Spouse”, “No” checkboxes.
- Recommend having the Mar al status boxes lined up on the le with the addi onal ques ons to the right.
- Please bring back the part numbers and ques on numbers. Hard to refer to a box/ques on without a reference.
- Page 2: Please increase the notes/comment sec on if possible and extend the lines all the way across.
- Page 2/3: Recommend removing the cer fica on level (B/A) from the white areas and only include it in the gray since it will have no meaning for clients.
- Page 2: Recommend “Alimony Income” vs Alimony paid to previous spouse. Also recommend date of separa on agreement here.
- Page 2: Payments for contract or self-employment work should have checkbox for client if they have self-employment expenses and for them to provide a detailed list in the notes sec on.
- Page 3: Under Standard or Itemized Deductions, recommend moving the Standard and Itemized deduction boxes to the bottom of section to allow more notes. Also recommend having a
Standard or Itemized for state since that may be different than federal.
- Page 3: Morgage Interest - Add (Form 1098).
- Page 3 Expenses/Contribu ons to Re rement Account grey sec on should include check boxes for IRA, 401K, W2 withholdings, etc.
- Page 3: Educator Expenses Deduc on. Recommend having box for number of hours worked as educator.
- Page 3: Alimony Payments. Add box to write x-spouse SSN. Also add box for separa on agreement date.
- Page 3: Educa on Expense Grey sec on, break out “Educa on Credit or tu on and fees to “AOC”, “LLC”, “T&F Deduc on”,”None”
- Page 3: HSA Contribu ons/Distribi ons add form number (5498-SA) and (1099-SA)
- Page 3: Es mated Tax payments: Add ques ons for State Tax es mated payments in addi on to federal.
- Page 5: Increase the size of the addi onal comments box to eliminate the white space.
Thanks for the opportunity to comment on the updated intake form.
-Carl

Carl Nelson

[email protected]

[EXT] Include OMB Control Number 1545-1964 / Form
13614-C Draft Oct 2024

7/18/2024 19:03

Page 20 of 29

IRS PRA Comments - 1545-1964
Good Afternoon,
Thank you for the opportunity to provide comments on the proposed changes to Form 13614-C, the VITA Intake/Interview and Quality Review Sheet.
While I like most of the changes, I have concerns about changes made on page 1, Part II, question 2 surrounding dependents. Under Part II, question 2, the grey area that is to be completed
by the intake volunteer has been changed to directly identify the type of dependent. Instead of identifying the criteria for this determination, the sheet now directs volunteers to Pub 4012
Tab C
[image001.png]
This is problematic as it leaves the decision process for dependency/filing status/certain credits, which can be one of the most challenging determinations, to one volunteer with no ability
for the quality reviewer to verify that decision was accurate. Previously, by having a volunteer answer the dependency decision criteria on the worksheet, this provided a source document
for the reviewer to check whether a person truly meets the dependency criteria, etc. There are no other sources for assessing these criteria outside of the worksheet, thus this would require
a reviewer to again have to ask the same questions of the taxpayer which may not always be possible depending on how some VITA sites are setup (e.g. virtual sites). If this section is not
reverted to the original volunteer grey area (clipped below), then sites will have to create an additional workpaper for collecting this information. We consistently stress the importance of
quality reviews, and this is a determination that is sometimes found to be inaccurate and corrected during the quality review based on the answers to these original questions:
Thank you for your consideration,
Brittany Basler
St. Louis, MO VITA Volunteer
573-535-0142
Brittany Basler

[email protected]

[EXT] Changes to Form number 13614-C

7/19/2024 11:45
I have worked as a volunteer tax preparer for 8 years. Given below are my comments to the proposed revision of F13614C
comments to Form 13614-C (June 13, 2024 draft)
Rick McCain ([email protected])
The section on dependents makes a lot more sense.
Pages 2 & 3 have a much better layout. It should be much easier for volunteers to review and add their notes. Suggest you add line or item numbers.
The only mention of Bitcoin or cypto in general is the question on page 1: "Do you own or hold any digital assets?" For my organization, crypto transactions are out of scope. Suggest either
change the existing question or add another on page 2 or 3: "did you sell or trade any digital assets?"
Consider adding a question on page 2 or 3 regarding qualified charitable distributions (QCD's)
Under "Payments for contract or self-employment work" Perhaps add something to indicate that this includes gig work (Uber, Doordash, Rover.com) and sales (Etsy, Gumroad, etc)
On page 4, the questions for race under "white" seem strange. Why not approach it from broader regions, say "United Kingdom" Western Europe" "Eastern Europe" "Scandanavian" etc ?
The form is already at 5 pages. Since it will be double-sided, adding a sixth page does not significantly increase costs. Suggest you keep the "additional comments" field on page 5 and add
two new fields of similar size for "preparer comments" and "reviewer comments"
Thank you for your consideration

Rick McCain

[email protected]

[EXT] Comments to F13614C OMB Control Number
1545-1964

-RIck McCain
[email protected]
7/20/2024 16:47 509 420 3547
FYI - I've a ached my comments on Form 13614-C, which were also mailed on July 20, 2024.
-Marshall J. Hunt, Jr. CPA
VITA Volunteer

Marshall Hunt

[email protected]

[EXT] OMB Control Number 1545-1964

7/22/2024 8:47
A ached are my comments on 13614-C. I am responding as a private individual, not as a representa ve of AARP TaxAide.

Charlie Milligan, AARP TaxAide - NY3 State Coordinator
+1 704 883 2711 (mobile) +1 845 832 3904
(home)
Charlie Milligan

[email protected]

[EXT] OMB Control Number 1545-1964 / form number
13614-C comments

7/22/2024 9:45

Page 21 of 29

IRS PRA Comments - 1545-1964
Hello Mr. Garcia and Ms. Covington,
Please review the below feedback which is consolidated for Arizona regarding the draft Form 13614-C Intake Form. Thank you.
A. Please restore the “YES”, “NO” & “Unsure” boxes or alternatively “Yes” & “Unsure”, assuming that if the box is not checked, that is a NO. Also please number the questions as it helps us
focus on the things the client tells us relate to them.
B. Add back the “First Time Homebuyer” question, it is still needed..
C. For the dependent question, add back the phrase, “as a dependent” after the words “taxpayer or spouse”. A person or child can be claimed on a tax return, but not be a dependent, for
example as a qualifying child for HOH.
D. “Were you married for all of 2024?” is poorly worded. It just needs to ask if you were married on 12/31/24 (Yes or No). A couple married during the year would answer “No”, but if they
were married on 12/31/24, so we could mistake the filing status.
E. At the top of page 2 replace “Answer the following questions on this page” with “Check ONLY those questions that apply to you and/or your spouse.”
F. The “Global Carryforward” Form 15080 is missing.
G. In the gray area (for Counselors) for Charitable Contributions add: “Cash” and “Non-Cash”.
H. The Digital Assets question is out of place next to the Legally Blind/Disabled question.
I. Add the “Year” of the court order for both Alimony questions in Income and in Expense sections.
J. Add payments for Self-Employment (1099-NEC)
Thank you again for the opportunity to comment.
AZ State Tax-Aide Coordinator

[email protected]

[EXT] Form 13614-C Draft Comments

7/22/2024 11:27

G
lf
Dearf Mr.W
Garcia:
I have the following sugges ons to improve Form Number 13614-C (October 2024).
The page numbers at the top of each page don't print on my printer. I assume the page numbers will be on the final form as printed by the IRS.
Page 1:
In the sec on "Check if you or your spouse ...", the last item would read be er as "Own or hold any digital assets", which will make the construc on over all 8 lines parallel.
In the next sec on ("If due a refund, ..."), change the wording to: "If due a refund, would you like to receive your refund by".
In the sec on "Would you like to receive wri en communica ons ...", change "What language" to "If yes, what language?" and add an underline for the answer.
In the last sec on on Page 1, change "AND anyone you supported but did not live with you last year." to "AND anyone you supported who did not live with you last year."
Page 2:
In the header line ("Answer the following ques ons ..."), change "... about you and your spouse's ..." to "... about your and your spouse's ..."
There should be dividing lines between the following:
"Re rement account, pension or ..." and "Disability benefits"
In the sec on "Income from ren ng ..." change "... for few than 15 days" to "... for fewer than 15 days"
In the sec on for "1099-R" add an underline for the number of forms

Frank Halley

[email protected]

[EXT] Form Number 13614-C

7/22/2024 17:00

IForm
h is confusing
"W 2G
Page 1

h

bli

i

i

" h

"(Li l

b l

"

"(li l

d

'

/C

*
"Would you like $3 to go to the Presidential Election Campaign Fund?"
*
If Married, can only one person choose to contribute?
*
"Provides tax benefits (HOH, EITC, CTC, etc.)"
*
Suggest a wording change: Entitles Taxpayer to tax benefits (HOH, EITC, CTC, etc.)
Page 2
*
"Income to be included (To be completed by certified volunteer)"
*
"Did you receive a refund of state or local taxes"
*
If this is to be completed by the certified volunteer - it should read: "Did taxpayer receive a refund of state or local taxes"
*
"Did you itemize last year?
*
If this is to be completed by the certified volunteer - it should read: "Did taxpayer itemize last year"
Page 4
William Aries

[email protected]

[EXT] Form 13614-C

7/22/2024 22:35

*

Page 22 of 29

' "

IRS PRA Comments - 1545-1964
A ached, please find my comments ont Dra IRS form 13614-C.
Ma hias Senger
Matt

[email protected]

[EXT] OMB Control Number 1545-1964

7/23/2024 18:29
Some feedback on proposed form 13614-C
1) Some lapses on proper grammar that aren't cri cal though something I try hard to avoid and revise:
a) "few" should be "fewer" under the rental income ques on
b) The "If due a refund, would you like your refund" doesn't make a gramma cal sentence when any of the checkboxes is appended.
c) di o for balance due
2) The "Other" op on for refunds could usefully add "e.g., savings bonds, est. taxes"
3) I suggest adding IP PIN op ons for dependents
4) The (B), (A), (B/A), (M) usage in the taxpayer's entry column looks inconsistent. For example, surely (B) should appear for gambling winnings.
5) I suggest an underscored entry area for every "Number of forms" query in the cer fied volunteer column
6) When printing at 100% size on standard 8.5"x11" letter paper, the margins are only just above 1/8th of an inch and many printers would therefore cut off portions of the text.
Interes ngly the 13614-C proposal provides a quarter inch margin when printed the same way.
7) The me es mate of 10 minutes per respondent seems low. I spent about that on 13614-NR alone and it has been 25 minutes for this one.
Sincerely,
Stewart A. Levin
8581 S Riviera Ct
Aurora, CO 80016

HBL3973

[email protected]

[EXT] OMB Control Number 1545-1964

7/24/2024 19:51
p. 2: Please move Disability benefits onto a separate line from 1099-R. In the old form these were mapped to both 1099-R and W-2. Here only to 1099-R. Some insurance providers issue a W2.
p. 2: Payments for contract or self-employment work: add 1099-NEC in grey sec on.
Ma Senger

Matt

[email protected]

[EXT] MB Control Number 1545-1964--additional
comments

7/25/2024 12:02
In response to your Request for Comments, I am providing the following comments and sugges ons regarding Form 13614-C:
1) Confusing Terminology - Page 1 - Green Card vs Visa
The note at the top of page 1 says: "Do not complete this form if you are not a US Ci zen or green card holder".
Later on page 1, there is the checkbox... "In the US on a visa".
Given that a Visa is not the same as a Green Card, why is there a checkbox for Visa holders if a Green Card is required for non-ci zens to use this form?
Please review this terminology. I am not aware of a requirement for non-citizens to have a Green Card in order to use VITA or TCE services. We have non-citizen clients who have a valid Visa
and a Social Security Number (or ITIN), but not a Green Card.
Perhaps you meant to include any valid Visa holders in the note at the top of the page, rather than restric ng it to Green Card holders?
If the use of form 13614-C is limited to only US Ci zens and Green Card Holders, what form will non-ci zens without a Green Card use for VITA/TCE Intake?
2) Pages 2 and 3 - Simplify le -hand column
On pages 2 and 3, the designations for preparer type (A), (B), (M) are shown in both the left column and the right column. But these designations mean nothing to the taxpayer who is filling
out this form.
Sugges on - To reduce confusion for the respondents, eliminate the (A), (B), and (M) designa ons from the le -hand column
3) Pages 2 and 3 - Missing or Incomplete/Inaccurate Checkboxes
A) an increasing number of retired taxpayers are making QCD donations from their IRA account. This needs to be discovered during the interview, as there is no single tax form providing the
informa on needed to adjust the Taxable Amount shown on a 1099-R form.
Suggestion - Add in the right-hand column a checkbox for QCD and a line to enter the amount. Preferably, this would be added in the Income section (Retirement Accounts). Alternatively,
it could be added in the Expense sec on (Charitable Contribu ons)

Paul Dangler

[email protected]

[EXT] Comments re: OMB 1545-1964, Form 13614-C

B) in the right-hand column of the Schedule C section, form 1099-NEC is not mentioned. This is now a very common form for contract workers. The number of those forms should be
7/25/2024 12:03 recorded.
S
h
"1099 ISC"
"1099 C 1099 ISC"

Page 23 of 29

IRS PRA Comments - 1545-1964
Hello,
My staff and I went through the proposed draft form. I have attached a marked up copy of the 13614-C draft. I have also typed the suggestions from my staff below in case you could not
read the writing.
Panel 1/front page:
We love seeing the personal information on one line instead of spread throughout the form.
*
*
*
*

Complete this form instead of complete pages 1-4 (they may have additional comments and they will need to sign the 15080 that I am guessing will be panel 6.
Bold Check if you or your spouse were in 2024:
For the protection PIN , what about dependents if they have a PIN?
Marital status:
* Move Windowed under Legally separated. The Widowed box gets lost far on the right.
* Move the Date of separation decree onto the line of Legally separated.
* Should Legally separated wording for date be legal separation or separate married decree? The terminology of separate maintenance decree is going to be lost on our tax filers. Legal
separation would be the best terminology.
Bottom of the page:
* Bold the word supported in you supported but did not live with you last year.
* Remove the periods in U.S.
* Put USA instead of U.S. in Resident of U.S.....We tend to see tax filers answer no under resident of... since they don't really see/look at U.S. Maybe with the USA, it will help them notice it.
They tell us they only saw Canada and Mexico.
* Change the order of the two columns "A US Citizen" and "Resident of USA, Canada, or Mexico. We also think seeing residency first then citizenship next may help.
* Under the table, for additional dependents, add them to page 5 under additional comments. We have multi-generational families under one roof, many new Americans with more than
one family living together, and families with more than four dependents in a household.
Sharon Thompson

[email protected]

[EXT] Form 13614-C suggested changes

7/25/2024 12:36

Hello,2
I sent an email with an a achment. I thought I be er resend this without the a achment in case there are restric ons to receiving a achments.
My staff and I went through the proposed dra form.
Panel 1/front page:
We love seeing the personal informa on on one line instead of spread throughout the form.
*
*
*
*

Complete this form instead of complete pages 1-4 (they may have addi onal comments and they will need to sign the 15080 that I am guessing will be panel 6.
Bold Check if you or your spouse were in 2024:
For the protec on PIN , what about dependents if they have a PIN?
Marital status:
* Move Windowed under Legally separated. The Widowed box gets lost far on the right.
* Move the Date of separa on decree onto the line of Legally separated.
* Should Legally separated wording for date be legal separation or separate married decree? The terminology of separate maintenance decree is going to be lost on our tax filers. Legal
separa on would be the best terminology.
Bo om of the page:

Sharon Thompson

[email protected]

[EXT] Form 13614-C suggested changes

* Bold the word supported in you supported but did not live with you last year.
* Remove the periods in U.S.
* Put USA instead of U.S. in Resident of U.S.....We tend to see tax filers answer no under resident of... since they don't really see/look at U.S. Maybe with the USA, it will help them notice it.
They tell us they only saw Canada and Mexico.
* Change the order of the two columns "A US Ci zen" and "Resident of USA, Canada, or Mexico. We also think seeing residency first then ci zenship next may help.
* Under the table, for additional dependents, add them to page 5 under additional comments. We have multi-generational families under one roof, many new Americans with more than
7/25/2024 12:46 one family living together, and families with more than four dependents in a household.
Below is our feedback on the new Form 13614-C. Thank you for the opportunity to provide this feedback.

General Notes:
A. Adding a page 5 to the form is adding additional cost for the VITA partners that might need to print additional copies of the 13614-C form, due to the Paper Reduction Act. This is a
required form, and if the IRS will not provide quan es aligning with the goals for number of returns to be prepared in the grant agreement, this adds addi onal cost to the program.
B. Overall, I believe the new form layout, with the column to be completed by the volunteer, will help with the Intake and Quality Review process.

Specific feedback on Form 13614-C:

Jeanmarie Paradise

[email protected]

[EXT] Form 13614-C Feedback / OMB Control Number
1545-1964

1. Page 1, (Dependents Section) In the shaded area labeled "To be completed by certified volunteer), the last column titled " Provides benefits, (HOH, EITC, CTC, etc.) may be a little unclear
for volunteers. Is this column meant to ask, "Qualifies for tax benefits (HOH, EITC, CTC, etc.?)
2. Page 2, The top of the form states, "Answer the following questions on this page and the next page ….."; however, there is no "yes" or "no" checkbox. There is only a checkbox. Should
the heading say, "Check any of the following that apply"?
3. Page 2, Disability benefits… - In the shaded area, the "Number of forms" is missing the underline to the right.
4. Page 2, Unemployment benefits… - In the shaded area, the "Number of forms" is missing the underline to the right.
5. Page 2, Interest or dividends…- In the shaded area, the "Number of forms" is missing the underline to the right.
6. Page 2, Income from ren ng out your house…. - The ques ons below should say "fewer than 15 days". It currently says "few than 15 days".
7. Page 2, Gambling winnings & Payments for contract or self-employment are missing the "Basic" and "Advanced" indicator on the le column.
8. Page 2, Payments for contract or self-employment work.
* Please add 1099-NEC as an example, as this is the most common form we see from our taxpayers.
* "Other income reported elsewhere" does not make sense. Should this be Cash, credit card, or other income for contract or self-employment work?
9. Page 3, first sec on, column 2 - Unclear what "Taxable state/local income taxes" is intended to indicate?
7/25/2024 13:54 10. Page 3, Child and dependent care - Maybe add a note in parenthesis (Daycare).
11
3
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Page 24 of 29

IRS PRA Comments - 1545-1964
Comments curated from 150+ VT & NH volunteer leaders who ac vely use the 13614-C
A ached
Vicki Laforet
NH & VT Volunteer
603 249 5817
Vicki Laforet

[email protected]

[EXT] OMB Control Number 1545-1964; form number
13614-C

7/26/2024 9:09
Hello,
I’ve canvased a large number of volunteers in my area and received numerous comments about the dra of the new 13614-C form.
The attached Word Document has a complication of all the comments. In many cases the same comment was received from multiple people, but I tried to only list that once. In general, the
comments were very favorable about the new form. The list I’ve included are only the suggested changes.
Thank you for including us in the review process.
Jim Horn
TCE Volunteer in South Carolina

Jim Horn

[email protected]

[EXT] OMB Control Number 1545-1964/ Form number
13614-C

7/26/2024 13:33
Thank you for allowing us to comment on this form. I’ve shared it with the volunteers I work with. Here are some comments:

* Social Security or Railroad Retirement Benefits —- need number of forms
* Alimony - why is it necessary to enter amount if it’s NOT taxable - i.e. divorce executed AFTER December 31, 2018?
* Need 1099-NEC and number of forms under Payments for contract or self-employment work.
* Under charitable contributions, ask about QCDs.
* On “Make estimated tax payments or apply last year’s refund to 2024 taxes” - need to ask about STATE estimated payments and applying last year’s refund to 2024 STATE taxes. This is
especially important because our current software does NOT CARRY FORWARD ANY STATE DATA.
* This form is way too long (5 pages!!!) and some is of questionable value - specifically race and ethnicity. Are race and ethnicity necessary for funding? I’d be hard pressed to enter my
own information accurately (was my grandmother German - she was BEFORE WW2, or Swiss which she suddenly became once war was declared on Germany?).
* The detailed list of forms on the right side of the questions about what kind of money was received by the TP is good. It will help the TP understand what forms they are supposed to
have, and it will help us complete our "forms inventory" sheets correctly.
* I don't the purpose for all the additional details on the "race and ethnicity" section. It takes up a lot of space and I don't know why that level of detail is needed. Maybe it's not the same
for other races, but as a white person whose ancestors have come to the U.S. over the last 200 years or so, I could check four boxes (and add some others) for myself.
Hopefully, this helps with the creation of the form.
Sincerely,
Liz Cross
Liz Cross

[email protected]

[EXT] OMB Control Number 1545-1964 or form
number 13614-C and form 13614-NR

7/26/2024 13:54
Hello Mr. Garcia and Ms. Covington,
Could you please provide a copy of the draft Form 13614-NR? We would like to review it and send comments, if any, by the July 29 due date. My apologies that the message is going to
both of you; I wasn't exactly certain who should receive the request for a copy of the form.
Thank you.
Kathy
Volunteer with us!
Katherine Holka
Senior Tax Policy Analyst | 313.556.1940 ext. 1203

3031 West Grand Blvd., Suite 470 | Detroit, MI 48202

The information contained in this message may be privileged and confidential and protected from disclosure. If the reader of this message is not the intended recipient, or an employee or
agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If
you have received this communication in error, please notify us immediately by replying to the message and deleting it from your computer.
This is the the end of the email
--123vyxt
Kathy Holka

Covington Sara L

[email protected]

[EXT] Draft Form 13614-NR, OMB Control Number
1545-1964

[email protected]

Automatic reply: [EXT] Draft Form 13614-NR, OMB
Control Number 1545-1964

7/26/2024 15:46
I am currently out of the office.
If you have PRA/OMB ques ons please contact [email protected].
7/26/2024 16:23

Page 25 of 29

IRS PRA Comments - 1545-1964
Thank you.
Kathy
Volunteer with us!
Katherine Holka
Senior Tax Policy Analyst | 313.556.1940 ext. 1203

3031 West Grand Blvd., Suite 470 | Detroit, MI 48202
The information contained in this message may be privileged and confidential and protected from disclosure. If the reader of this message is not the intended recipient, or an employee or
agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If
you have received this communication in error, please notify us immediately by replying to the message and deleting it from your computer.
This is the the end of the email
--123vyxt

On Fri, Jul 26, 2024 at 4:23 PM *TS M&P TFP PRA Comments > wrote:
Good afternoon,
Attached find Form 13614-NR as requested.

Kathy Holka

[email protected]

Re: [EXT] Draft Form 13614-NR, OMB Control Number
1545-1964

Regards,
7/26/2024 16:30

A
d areGtwoi comments
S
i rela ngAto lthe dra of Form 13614-C –
Here

* On p. 1, in asking about paying a balance due, the form offers several possibilities, two of which—"Bank account” and “Direct debit”—seem to be redundant. (Refund, appropriately, has
“Direct deposit” as a choice but not “Bank account.”)
* On p. 2, in asking about ren ng a house, it asks, “If yes, did you use the dwelling unit as a personal residence and
rent it for few than 15 days?” It should be “fewer.”
William Foster
7717 14th St. NW
Washington, DC
202-829-2909
[email protected]

[email protected]

[EXT] Form 13614-C

7/26/2024 17:06
To Andres Garcia,
I appreciate the opportunity to provide feedback for Form 13614-C:
One:
Income section, page 2, gambling winnings/losses item. The word “below” is confusing (see image, highlighted). I suspect "below" is referring to the comments section on last page – but
there’s a notes sec on immediately to the right of this ques on. Recommend the word “below” is simply deleted here.
[image.png]
Two:
The race/ethnicity section is overwhelming. The instruction to enter detail seems confusing because there isn’t an obvious place to put it (something as simple as a line). If this level of detail
is needed, perhaps remove the detail checkboxes – mimic what is done for 'American Indian or Alaska Native'… list some examples (3-4 max) and let the taxpayer write in whatever they
wish.
Rebecca Boley
VITA volunteer, Advanced preparer

Rebecca Boley

[email protected]

[EXT] Feedback for Form 13614-C

7/26/2024 20:43

Page 26 of 29

IRS PRA Comments - 1545-1964
Andres Garcia
Internal Revenue Service, Room 6526
1111 Constitution Avenue NW
Washington, DC 20224
Re: OMB Control Number 1545-1964 or IRS Form Number 13614-C
Hi Andres Garcia,
I have been volunteering as a VITA tax preparer and quality reviewer for eight years, and appreciate the opportunity to provide comments on the proposed revamp of the 2024 Intake Form
13614-C.
There are a some good ideas here, but there are also some critical issues that will need to be addressed to make this usable in VITA tax centers. I have attached an annotated version of the
PDF and am also providing plain text comments, in case the attachment doesn't come through.
Thanks & regards,
Mary Emerson
Volunteer with MFS CASH Oregon

Comments on draft of Form 13614-C (October 2024):
1. Page 1, The instructions state:

Mary Emerson

[email protected]

[EXT] OMB Control Number 1545-1964 / IRS Form
Number 13614-C

Note: Do not complete this form if you (or your spouse) are not a U.S. citizen or green card holder.
7/26/2024 23:15

II fam commen
d hi d ngl as ff
i
d i cer fiedi tax preparer, serving as a quality reviewer and tax coach at the FRC VITA site in Fremont, CA.
an 8-year
VITA
In general, the reorganiza on and rewording of the form is a significant improvement. However, I have three major concerns:
1.
The draft form is missing the Form 15080 Consent to Disclose Tax Return Information to VITA/TCE Tax Preparation Sites. We assume that the final printed form would continue to
include Form 15080
2.
The phrase “certified volunteer” is apparently used to mean a volunteer certified to prepare taxes to at least the Basic level. Either the form itself or instructions for the form should
clarify this. At our site, a lot of the collection and initial review of tax forms is performed by intake specialists who have passed the VSOC and Intake/Interview/Quality Review tests but are
not certified as tax preparers. In our current workflow, they are responsible for requesting taxpayer forms and performing initial high-level reviews (e.g., is it the right tax year, do SSNs
match, etc.). We think this is an efficient process, but this form does not support them recording any informa on at all.
3.

Page 4, ques on 5 is a massive expansion of ques ons related to ethnicity. How would this informa on support be er delivery of taxpayer assistance?

The page layout provides an extremely flexible format for soliciting this optional data, but what happens next? For statistical manipulation, the data would need to be transcribed from the
paper forms into some system. There is no place for it on the tax forms. TaxSlayer can be configured to include custom questions, but the format is awkward and time consuming to use. It
could prove to be unworkable for collecting this data. Would tax preparers be expected to enter this data somewhere? This significant additional effort would reduce the number of
taxpayers we can assist with no apparent value to the program.
The form says to “enter all that apply”, so a taxpayer would likely check multiple boxes to represent a multi-ethnic background and the free-form fields for “additional details” could contain
anything. Transcribing this page will be time-consuming. It is also likely to be confusing to taxpayers. I, for instance, would check “White” but the question asks for details. If I only went
back two generations, then none of the boxes would apply. All I could put in the free-form box would be “American”. What do we tell taxpayers when they ask what they should enter?
We would most likely say “we have no clue, but you can ignore this whole ques on”.
Addi onally, I have some minor concerns and sugges ons:

Barbara Clemmensen

[email protected]

[EXT] OMB Control Number 1545-1964 -- Form
number 13614-C

1.
Taxpayers rarely have voided checks anymore. They end up looking up the Routing and account numbers, and we write them in the Additional Comments block and have them initial
the numbers. This happens a lot, so explicit fields on the form would be helpful.
7/27/2024 10:16

2
2 d 3 h the importance
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h regarding
hi the
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h Y changes
/ /U to Form
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Thank you for d
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from thosehinvolved
Overall, the new layout appears more user-friendly. However, I have a few concerns:

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1. Savings Bonds Op on: The op on to select savings bonds as a refund method is missing, sugges ng that this may no longer be available.
2. Dependent Questions: The omission of the dependent criteria questions in the gray area at the bottom of page one is problematic. These questions are essential for determining
dependency and filing status. Information about the dependent’s income and who provided more than 50% of their support and who paid more than half the cost of maintaining the home
are a required for accurate return prepara on. Moreover, only providing for a conclusion on the form and not the support behind it does not allow for appropriate quality reviews.
3. Explanation of Questions 1-6: The explanation for questions 1-6 on page four does not clarify that the information gathered is used for applying for grants and funding. Taxpayers are
more likely to respond when they understand the purpose of these ques ons.
4. Optionality of Race and Ethnicity Questions: Questions five and six on page four regarding race and ethnicity do not appear to be optional. They are separated from questions 1-4 and
lack a “prefer not to answer” op on.
Thank you for considering these points. I appreciate your a en on to these concerns to ensure the form remains effec ve and comprehensive.
Sincerely,
Vena Stevens, MSW
(she/her/hers)
Program Director, Asset Building and Outreach
Gateway EITC Community Coali on
910 North 11th Street
St. Louis, MO 63101
Vena Stevens - EITC

[email protected]

[EXT] OMB Control Number 1545-1964

7/27/2024 16:16

@

Page 27 of 29

i

il

@

i

IRS PRA Comments - 1545-1964
If one goal is to make the form more understandable to the taxpayer filling it out, I have the following sugges on:
On page 3 in the third box, It would be clearer to the TP if they were asked whether they have paid “Child care OR (not “and”) dependent care expenses.”
- William Foster
[email protected]

[email protected]

[EXT] draft form 13614-C

7/27/2024 17:17
Many thanks to the Internal Revenue Service for proposing these revisions to its forms 13614-C. As a VITA and TCE volunteer for the past twelve tax seasons, I believe these changes will help
volunteers prepare more accurate returns for taxpayers who use these services.
I suggest re-ordering the questions so that they follow the line item order on form 1040. Yes, both forms start with wages (W-2s), but the 1040 follows with interest earned while the new
13614-C moves to retirement income and social security benefits. In my experience, we volunteers stack taxpayers’ documents in sequence according to the 1040, with W-2s on top. Having
them in this order helps us doublecheck our entries on TaxSlayer’s Tax Return Summary page before we finish the steps needed to make a return ready for quality review.
Marianne Emerson

[email protected]

[email protected]

[EXT] Comments on OMB Control M# 1545-1964 or
13614-C

7/27/2024 18:39
Hi Andres –
Our Tax-Aide district instructors have reviewed the dra Form 13614-C and offer the following comments –

1. For clarity, add “(check all that apply)” to the instruc ons at the top of Pages 2 and 3.

1. For the qualifying person shaded box – recommend the questions from last year’s form be retained. This is particularly important for the QR person at a drop-off model site since the
taxpayer would not be there to answer the questions. About half of the sites in our district use a drop-off model. To meet the intent of the proposed change, a new column could be added
to give the results of the ques ons: C = dependent child; R = dependent rela ve; Q = qualifying person, not a dependent; X = not a qualifying person or dependent.

1. The demographic ques ons should retain the “Prefer not to answer” op on consistent with the current form. Correspondingly, the so ware should have a “Did not answer” selec on.

1. As some people have large handwri ng, it is recommended to increase the length of the “Last name” box at the expense of the job box.

1. In light of scams (especially among older people), add the nota on “(the IRS will not contact you by e-mail)” to the e-mail address box.
Thank you for providing this opportunity to comment. Let me know if you have any ques ons.
Marc Limeri

[email protected]

[EXT] Form 13614-C Comments

7/28/2024 22:32
To Andres Garcia,
Comments on the new Form 13614-C Intake Interview & QR Sheet (Tax Year 2024)
* Overall improved flow for Interview and QR, as well as Taxpayer use.
* More room for Interviewer wri en comments
Other comments
1. No more boxes: YES NO UNSURE ?
2. Form 1099-NEC to be included on the list for self-employment income?
3. Dependent sec on: gray boxes for gross income, support, etc... gone?
Cindy Thompson
IRS cer fied Volunteer Tax Preparer 20+ years
[email protected]

C Thomp

[email protected]

[EXT] Form 13614-C comments

7/29/2024 11:43

Page 28 of 29

IRS PRA Comments - 1545-1964
Overall, the new 13614-C is an improvement over the prior versions. Nicely done. I do have some feedback for you to consider.
Page 1, Telephone Number: I prefer to have a phone number for both the taxpayer and the spouse.
Page 1. Email Address: I like to have one for the spouse, too.
Page 1, The ques on, “Did you live or work in two or more states in 2024? This should have a “You” and “Spouse” and “No” as responses. ( I really like having this ques on on the form.)
Page 1, The question “Would you like $3 to go to the Presidential Election Campaign Fund” should have “You” and “Spouse” and “No” as responses. With only Yes or No, you don’t know
what each person wants on an MFJ return.
Page 1, Dependents Sec on: It would be nice to have a Yes/No Ques on for IP PIN for dependents. IP PINs are causing too many rejects!
Page 1, Dependents Section “To be completed by certified volunteer”. I believe it is important to document the questions we used to ask, so the QR can review them with the Taxpayer and
so we can keep track of them as we work through determining dependency. The software will figure out if the person is a qualifying child or relative and the tax benefits. the three boxes
shown aren’t helpful information to the QR or someone working on an amended return.It will be harder to get the right dependency results without a place to keep track of the
qualifica ons. We see some pre y complicated families and I think this will lead to mistakes we don’t catch.
Page 2, Alimony: Add the a ques on for the client to enter: Agreement prior to January 1, 2019? Yes No
Page 3, For Alimony payments for the client to enter: Agreement prior to January 1, 2029? Yes No
Page 4. The spaces to write in race/ethnicity are too small to enter and may not be long enough. A large percentage of US Citizens are third and higher generations, with the possibility of 8
or more different ethnicities. Is there any value in gathering this information? Also, this will be confusing for our clients and very time consuming for us to enter in all of this manual data.
Seniors will have a par cularly hard me entering this. Can’t this just be captured at the “top” level? American Indian or Alaska Na ve,
Asian, Black or African American, Hispanic or La no, Middle Eastern, etc. What plans are for the use of this data and is it “worth” the confusion and me on every single return.
Katherine Goeddel

[email protected]

[EXT] OMB Control Number 1545-1964

7/29/2024 13:29

Si
hthe i13614- C form
h June 13th
f dra .Addi
I have reviewed

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ld

id

f

?

I have the following comments:
Ques on "Payments for contract work or self-employment work" :Please add 1099-NEC as a choice.
Ques on "Receive any le er or bill from the IRS" : Can you please insert "or any tax agency?"
The question for W-2s has in the shaded area for the volunteer "Number of forms" with a line _________ to write in the number. The next several several questions for 1099s, etc. also have
"Number of forms", but they don't have the a line _____ to fill in the number. Perhaps add that to those for consistency and ease?
The last several years these were on yellow paper. In the years past colors were rotated to easily identify the year of the form. I would like to see color roation reinstated—especially for this
year since this form is a major update.
Thank you.
This is an improvement from the current form.

Beatty, Allen

[email protected]

[EXT] Form 13614-C Comments

Allen "Al" Bea y, EA, CPA, MT
Assistant Professor of Accoun ng
Ketner School of Business
Trine University
1 University Avenue
Angola, IN 46703
260-665-4368 (office)
7/29/2024 16:27 740-710-6128 (cell)

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