What does the volunteer need to verify during the intake process regarding taxpayer identification?

The verification of both photo identification and taxpayer identification numbers is crucial during the intake process. This process ensures that the volunteer has confirmed the identity of the taxpayer and the validity of their identification, which is important for preventing identity theft and ensuring that the tax return is being filed accurately on behalf of the correct individual.

By checking the photo ID, the volunteer can verify that the individual presenting the information is indeed the person associated with the tax documents. In addition to the name, the taxpayer identification number, such as a Social Security number or an Individual Taxpayer Identification Number (ITIN), provides a unique identifier that links the taxpayer to their financial information.

This thorough verification helps maintain the integrity of the tax preparation process and ensures compliance with legal requirements. Merely checking the taxpayer's name or the Social Security number alone would not provide sufficient assurance of identity. Thus, ensuring both photo identification and taxpayer identification numbers are verified is best practice in the intake process.