What form must IRS-certified volunteer preparers use at VITA/TCE programs for every return prepared?

The correct choice is Form 13614-C, which is the Intake/Interview & Quality Review Sheet. This form is essential for IRS-certified volunteer preparers in VITA (Volunteers in Tax Assistance) and TCE (Tax Counseling for the Elderly) programs, as it serves multiple purposes.

Firstly, it collects necessary information from clients before the preparation of their tax returns, ensuring that all relevant details are captured for an accurate filing. The form helps volunteers assess the taxpayer's eligibility for various credits and deductions, and it guides them through the interview process.

Secondly, it acts as a quality review tool. By documenting client information and the services provided, it helps ensure that the prepared returns meet the quality standards set by the IRS. This is crucial for maintaining the integrity of the VITA and TCE programs, as the aim is to provide reliable and accurate tax assistance.

In contrast, while the other forms mentioned are pertinent in the context of tax preparation, they serve different functions. Form 1040 is the actual income tax return, Form W-2 is used to report wages and tax withheld, and Form 1040-X is for amending previously filed returns; none of these forms fulfill the preliminary requirements that Form 13614