What is required of a certified volunteer preparer before starting a tax return?

The requirement for a certified volunteer preparer before starting a tax return is to complete all applicable questions on Form 13614-C. This form serves as an important tool in the tax preparation process as it gathers essential information from the taxpayer. By completing this form, the preparer ensures that they have all necessary details about the taxpayer's financial situation, which includes income sources, deductions, credits, and any other relevant pieces of information needed to accurately prepare the tax return.

This thorough collection of information helps in identifying the taxpayer's filing status, potential deductions, and credits they may qualify for, thereby facilitating a more accurate and comprehensive tax return preparation. Additionally, this process aligns with the VITA program's standards, ensuring that volunteers adhere to best practices in tax preparation to serve taxpayers effectively.