Form 13614-C is the Intake/Interview and Quality Review Sheet you complete before an IRS-certified volunteer prepares your return through the free VITA or TCE programs. You fill in pages 1 to 4, and the volunteer uses your answers to decide what goes on the return and to run the quality review every VITA return gets before it's filed.
Everything here comes from the October 2026 revision of Form 13614-C and the IRS page on free tax return preparation, as of October 2026. The October 2026 version asks about the 2026 tax year.
What to bring to a VITA or TCE site
- Tax information such as Forms W-2, 1099, 1098 and 1095.
- Social Security cards or ITIN letters for everyone on the return.
- Picture ID, such as a valid driver's license, for you and your spouse.
- Last year's return, if you have it: the form asks whether you brought it.
Who the free programs are for
The IRS doesn't set a program-wide income limit for VITA, though individual sites can set their own. The program generally focuses on people who meet the Earned Income Tax Credit guidelines, and many sites help people who generally make about $70,244 or less, as of October 2026, as well as people with disabilities and limited English speakers. TCE focuses on people aged 60 and older, especially questions about pensions and retirement.
Page by page
| Page | What it covers |
|---|---|
| Page 1 | You and your spouse, contact details, refund and payment preferences, marital status at December 31, and everyone who lived with you or whom you supported |
| Page 2 | Income: wages, tips, retirement and Social Security payments, unemployment, interest and dividends, sales of stocks or property, rental and gig income, gambling and other income |
| Page 3 | Expenses and events: itemized deductions, education, HSAs, health cover bought through the Exchange on Form 1095-A, new vehicle purchases, cancelled debt, disasters, disallowed credits and IRS letters |
| Page 4 | Optional statistical questions on language, disability, veteran status and ethnicity |
Page 4 is optional and isn't part of your return or sent to the IRS with it. Skip any of it you'd rather not answer.
The letters in brackets: B, A and M
Here's the detail that confuses most first-timers. Many lines on pages 2 and 3 carry a letter in brackets, such as (B) for wages or (A) for a sale of stocks. These mark the volunteer certification level needed for that topic: basic, advanced, and in some places military. They're there for the volunteer, not for you. Tick what applies and leave the volunteer columns on the right side blank, because those must be completed by the certified volunteer.
Questions that catch people out
- Can anyone else claim you or your spouse on their tax return? Answer carefully: it changes what you can claim.
- Did you live in two or more states in 2026? That can mean more than one state return.
- Gig income from rideshare, food or grocery delivery has its own question and usually means a Form 1099-K or 1099-NEC.
- Owning or holding digital assets has a yes or no box for you and your spouse.
- The household table asks whether each person had less than $5,300 of income and whether they provided more than 50% of their own support, which decides dependent status.
The form also asks if you'd like written IRS communications in a language other than English, whether you were issued an identity protection PIN, and whether you want $3 to go to the Presidential Election Campaign Fund, as of October 2026.
How the free service is checked
VITA has run for over 50 years. Every volunteer who prepares returns must pass tax law training that meets or exceeds IRS standards, including privacy and confidentiality, and the IRS requires a quality review check of every return before it's filed. That review is the Quality Review part of the sheet's name. The sites are run by IRS partners and staffed by volunteers, often retired people linked to non-profit groups that receive IRS grants.
On page 1 you also choose how a refund arrives: direct deposit, a split refund between accounts, or another option. If you owe, you choose between a bank account payment and another method.
You're still responsible for the return
The first page says it plainly: you're responsible for the information on your return, so provide complete and accurate information. The volunteer prepares the return, but the answers come from you. If a volunteer behaves unethically, the form gives an IRS email address for reporting it.
The verdict
Fill in Form 13614-C before your appointment, not in the waiting room, and bring every slip it mentions. Answer the dependent and multi-state questions with care, ignore the bracketed letters, and treat page 4 as optional. A complete intake sheet is the fastest route to a free, quality-checked return.
Frequently asked questions
What is Form 13614-C?
It's the IRS Intake/Interview and Quality Review Sheet used at VITA and TCE sites before a volunteer prepares your tax return.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Is page 4 of Form 13614-C required?
No. The page 4 questions are for statistical purposes, aren't part of your return and aren't sent to the IRS with it.
What does (B) or (A) mean on Form 13614-C?
They mark the volunteer certification level needed for that topic, basic or advanced, and are for the volunteer, not the taxpayer.
What should I bring to VITA?
Tax forms such as W-2, 1099, 1098 and 1095, Social Security cards or ITIN letters for everyone on the return, and picture ID for you and your spouse.
Is there an income limit for VITA?
The IRS doesn't set a program-wide limit, but many sites help people who generally make about $70,244 or less, as of October 2026.
Which year does the October 2026 Form 13614-C cover?
It asks about the 2026 tax year, such as marital status as of December 31, 2026.
What is TCE?
Tax Counseling for the Elderly is the IRS program that offers free tax help, particularly for people aged 60 and older, with a focus on pensions and retirement questions.
Are VITA volunteers trained?
Yes. Every volunteer who prepares returns must pass tax law training that meets or exceeds IRS standards, and every return gets a quality review before it's filed.
Can I report gig work income at VITA?
The form asks about gig income such as rideshare and delivery work, reported on Form 1099-K or 1099-NEC, and the volunteer decides what can be prepared at that site.
