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Official form guide
Form 13614C: 13614-C
IRS Form 13614-C is an interview worksheet used by Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) volunteers to determine a taxpayer’s filing status, residency, and eligibility for credits. It is completed before the actual tax return is prepared.
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IRS Form 13614C - 13614-C
IRS Form 13614-C is an interview worksheet used by Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) volunteers to determine a taxpayer’s filing status, residency, and eligibility for credits. It is completed before the actual tax return is prepared.
Risk Radar
Scan points- 1A single mistake on the interview can cascade into an entire return error.
- 2Misidentifying filing status (single vs head of household)
- 3Overlooking a qualifying child for dependent credits
- 4Entering an incorrect residency period
- 5Skipping the foreign income questions when applicable
Plain English
Think of this form as a questionnaire that helps a volunteer tax preparer figure out how you should file your taxes. It asks about your living situation, dependents, and income sources so the right tax return can be built for you.
Submission Date
- Filing date: 2025-10-02 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you are a VITA/TCE volunteer preparing a return for a low‑ or moderate‑income taxpayer.
- Do not use for self‑prepared returns or for high‑income taxpayers not eligible for VITA/TCE.
- Check the IRS Publication 501 for filing status rules if the interview answers are unclear.
Form selector
Use this form or another form?
Taxpayer has complex business income
Requires detailed profit‑and‑loss; 13614‑C does not capture it
✓ Verify before proceeding
Non‑resident alien with U.S. income
Different residency rules; 13614‑C only covers residents
✓ Confirm residency status first
Deadline or filing window
There is no IRS deadline for the worksheet itself; it must be completed before the tax return is filed, which is typically by the April 15 filing deadline (or the next business day if the 15th falls on a weekend or holiday).
- —Number of qualifying children | count | Dependent credit eligibility | Verify ages and relationship
Checklist
What you need before filling it out
Filing status
Marriage certificate, divorce decree, or proof of single status · Taxpayer’s personal records
Residency
Lease, utility bills, or school records · Physical address documents
Dependents
Birth certificates, school records · Dependent’s SSN and relationship proof
Income types
W‑2, 1099‑INT, 1099‑DIV · Pay statements and bank statements
Before you submit
- 1Confirm taxpayer’s name and SSN match identification.
- 2Verify filing status selection matches supporting documents.
- 3Check that all dependents listed have valid SSNs.
- 4Ensure residency period totals at least 183 days for resident status.
- 5Cross‑check income sources against provided W‑2s/1099s.
- 6Note any foreign income or assets for later reporting.
- 7Sign and date the worksheet if required by site policy.
- 8Attach the completed worksheet to the taxpayer’s file for audit trail.
How to file this form
- 1Print the latest edition of Form 13614‑C.
- 2Gather personal ID, prior return, and income documents.
- 3Complete the interview sections in order, writing legibly.
- 4Review answers with the taxpayer for accuracy.
- 5Use the worksheet results to choose the correct 1040 variant.
- 6Save a copy in the volunteer site’s electronic system.
- 7Proceed to prepare the tax return based on the worksheet.
Known limitations
- 1Form does not capture detailed business expenses; separate Schedule C is required.
- 2Only covers U.S. residents; non‑resident aliens need Form 1040‑NR.
- 3Does not calculate credit amounts; it only determines eligibility.
- 4No electronic filing directly from the worksheet; it must be transferred to tax software.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 13614-C is a current, non‑tax‑return document used by VITA/TCE sites. It is updated annually but does not have a filing deadline.
What changed or needs a fresh check
- Edition date: verify the form is the latest year (usually the current tax year).
- Fee: no fee; the worksheet is free for VITA/TCE use.
- Mailing address: not applicable – keep on file with the volunteer site.
- Signature line: ensure the taxpayer signs the worksheet if required by site policy.
- Electronic version: use the IRS VITA/TCE portal if available.
Quick Facts
Downloads
After you file
- 1Store the completed worksheet in the taxpayer’s confidential file.
- 2Record the worksheet’s edition date for future reference.
- 3Note any unresolved questions for follow‑up in the next tax year.
- 4Retain the worksheet for at least three years in case of IRS inquiry.
- 5Update the taxpayer’s contact info if it changed during the interview.
- 6Provide the taxpayer a copy of the worksheet upon request.
Sources
- SRCIRS Form 13614‑C official title and purposefound on IRS website.
- SRCVITA/TCE program guidelinesconfirm use of interview worksheet.
- SRCIRS Publication 501filing status rules referenced.
- SRCIRS instructions for Form 13614‑Cno mailing address, kept on file.
- SRCAnnual edition datenoted on the form header.
- SRCNo fee listed in IRS materialsworksheet is free.
- SRCSignature requirementsite policies may add a signature line.
- SRCNot clearly stated in the provided official source
Common confusion points
Filing status vs. marital status
Taxpayers think “married filing jointly” is automatic after marriage
→ Verify marriage date and spouse’s consent
Head of household eligibility
Many think any single parent qualifies
→ Confirm qualifying dependent and paid >50% household costs
Resident vs. non‑resident
Substantial presence test is often misunderstood
→ Re‑calculate days of presence
Dependent age cutoff
Some think 24‑year‑old college students qualify
→ Check student status and full‑time enrollment
Foreign income omission
Taxpayers assume foreign wages are exempt
→ Review Form 2555 requirements
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – Power of Attorney to correct filing status errors
Source transparency
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