Advanced Scenario 7: Vincent and Faith Hunter

Directions

Using the tax software, complete the tax return, including Form 1040 and all appropriate forms, schedules, or
worksheets. Answer the questions following the scenario.
When entering Social Security numbers (SSNs) or Employer Identification Numbers (EINs), replace the
Xs as directed, or with any four digits of your choice.

Interview Notes
• Vincent is a 5th grade teacher at a public school. Vincent and Faith are married and choose to file Married
Filing Jointly on their 2024 tax return.
• Vincent worked a total of 1,800 hours in 2024. During the school year, he spent $844 on unreimbursed
classroom expenses.
• Faith retired in 2021 and began receiving her pension on November 1st of that year. She explains that this is
a joint and survivor annuity. She has already recovered $1,259 of the cost of the plan.
• Vincent settled with his credit card company on an outstanding bill and brought the Form 1099-C to the site.
They aren’t sure how it will impact their tax return for tax year 2024. The Hunters determined that they were
solvent as of the date of the canceled debt.
• Faith received $280 from Jury duty.
• Their daughter, Hope, is in her second year of college pursuing a bachelor’s degree in Physics at a qualified
educational institution. She received a scholarship, and the terms require that it be used to pay tuition. The
Hunters provided Form 1098-T and an account statement from the college that included additional expenses.
On Form 1098-T for the previous tax year, Box 7 was not checked. The Hunters paid $1,500 for books and
equipment required for Hope's courses. This information is also included on the college statement of account.
The Hunters claimed the American Opportunity Credit last year for the first time.
• Hope does not have a felony drug conviction.
• They are all U.S. citizens with valid Social Security numbers.

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 Form 13614-C Department of the Treasury - Internal Revenue Service OMB Number
(October 2024) Intake/Interview and Quality Review Sheet 1545-1964

Note: Do not complete this form if you (or your spouse) are not a U.S. citizen or green card holder.
You will need:
• Tax Information such as Forms W-2, 1099, 1098, 1095. • Complete pages 1-4 of this form.
• Social Security cards or ITIN letters for all persons on your tax return • You are responsible for the information on your return. Provide complete and accurate information.
• Picture ID (such as valid driver's license) for you and your spouse • If you have questions, ask the IRS-certified volunteer preparer.
Volunteers are trained to provide high quality service and uphold the highest ethical standards. To report unethical behavior to the IRS, email us at wi.voltax@irs.gov
Your first name (pronouns, optional) M.I. Last name Your date of birth Your job
VINCENT HUNTER 05/01/1964 TEACHER
Spouse's first name (pronouns, optional) M.I. Last name Spouse’s date of birth Spouse’s job
FAITH HUNTER 10/08/1955 RETIRED
Mailing address Apt # City State ZIP code
1234 CHARITY AVENUE YOUR CITY YS YOUR ZIP
Telephone number Email address Did you live or work in two or more states in 2024
YOUR PHONE NUMBER Yes No
Check if you or your spouse were in 2024: Legally blind You Spouse No
A U.S. citizen You Spouse No Totally and permanently disabled You Spouse No
In the U.S. on a visa You Spouse No Issued an identity protection PIN You Spouse No
A full-time student You Spouse No Do you own or hold any digital assets You Spouse No
If due a refund, would you like your refund If you have a balance due, would you like to make a payment directly from
Direct deposit Check by mail Bank account Direct debit
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Split refund between accounts Other Set up installment agreement Mail payment to IRS
Would you like to receive written communications from the IRS in a language Would you like information on how to vote Would you like $3 to go to the Presidential
other than English and/or how to register to vote Election Campaign Fund
Yes No What language Yes No Yes No
As of December 31, 2024, what was your marital status
Never Married Married If married, were you married for all of 2024 6 Yes No
Did you live with your spouse during any part of the last six months of 2024 6 Yes No
Divorced Legally Separated Widowed
Date of final decree Date of separate maintenance decree Year of spouse’s death
Can anyone else claim the taxpayer or spouse on their tax return (to be completed by certified volunteer) Yes No
List the names below of everyone who lived with you last year (except your To be completed by certified volunteer
Answer Yes or No (Y/N)
spouse) AND anyone you supported but did not live with you last year. (Refer to Pub 4012 Tab C)
Name (first, last) Date of birth Relationship to Number of Single or A U.S. Resident of Full-time Totally and Qualifying child Qualifying Provides tax
(mm/dd/yy) you (son, months lived in Married as of Citizen U.S., Canada student permanently dependent relative benefits (HOH,
daughter, parent, your home in 12/31/2024 or Mexico disabled dependent EITC, CTC, etc.)
none, etc.) 2024 (S/M)

HOPE HUNTER 07/05/2005 DAUGHTER 12 S YES YES YES NO Y N Y

Catalog Number 52121E www.irs.gov Form 13614-C (Rev. 10-2024)

 Page 2
Answer the following questions on this page and the next page about you and your spouse's tax situation
Received money from any of the following in 2024: Income to be included (To be completed by certified volunteer) Notes/Comments
(B) Wages as a part-time or full-time employee (B) W-2s Number of forms
How many jobs 1
(B/A) Tips (B/A) Tips (basic when reported on W2)
(B/A) Retirement account, pension or annuity proceeds (B/A) 1099-R (basic when taxable amount is reported)
(B) Disability benefits Number of forms
(B) Social Security or Railroad Retirement Benefits (B) SSA-1099, RRB-1099
(B) Unemployment benefits (B) 1099-G Number of forms
(B) Refund of state or local income tax Did you receive a refund of state or local taxes Yes No
Did you itemize last year Yes No
(B) Interest or dividends (bank account, bonds, etc.) (B) 1099-INT/DIV Number of forms
(A) Sale of stocks, bonds or real estate (A) 1099-B Number of forms (include
Did you report a loss on last year’s return Yes No brokerage statement) Capital Loss carryover
(B) Alimony (B) Alimony Amount $
Excluded from income Yes No
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(M) Income from renting out your house or a room in your house (M) Rental income
If yes, did you use the dwelling unit as a personal residence and
rent it for few than 15 days Yes No
Income from renting personal property such as a vehicle
Farm activity Farm income (out of scope)
Gambling winnings, including lottery (B) W-2G or other gambling winnings (list losses below if taxpayer
can itemize deductions)
Payments for contract or self-employment work (A) Schedule C
Did you report a loss on last year's return Yes No 1099-MISC Number
1099-K Number
Other income reported elsewhere
Schedule C expenses
Any other money received during the year (example: cash Other income (see Pub 4012 for guidance on other income, i.e.,
payments, jury duty, awards, virtual currency, royalties, union scope of service chart)
strike benefits)

Catalog Number 52121E www.irs.gov Form 13614-C (Rev. 10-2024)

 Page 3
Paid any of the following expenses in 2024: Standard or Itemized Deductions (To be completed by certified volunteer) Notes/Comments
(A) Mortgage Interest (B) Taxable state/local income taxes
(A) Taxes: state, local, real estate, sales, etc.
(A) Medical, Dental, Prescription Expenses (B) Standard deduction (A) Itemized deduction
(B) Charitable contributions
Paid any of these expenses in 2024: Expenses to report (To be completed by certified volunteer) Notes/Comments
(B) Student loan interest (B) 1098-E
(B) Child and dependent care (B) Child and dependent care credit
(B/A) Contributions to a retirement account (A) IRA, 401(k), etc. deduction
Repayments to a qualified retirement plan (B) Saver’s credit
(B) School supplies by a teacher, teacher’s aide or other educator (B) Educator expenses deduction
(B) Alimony payments (do not include child support) (B) Alimony payments with spouse’s SSN $
Adjustment to income Yes No
Did any of the following happen during 2024: Information to report (To be completed by certified volunteer) Notes/Comments
(B) You or someone in your family took educational classes (B) Taxable scholarship income
(technical school, college, job related, etc.) (B) 1098-T (itemized statement from school, invoice, etc.)
(B) Education credit or tuition and fees deduction
84

(A) Sell a home (A) Sale of home (1099-S)

(A) Have a health savings account (HSA) HSA contributions HSA distributions
(A) Purchase health insurance through the Marketplace (Exchange) (A) 1095-A
(A) Purchase and install energy-efficient home items (example: (B) Energy efficient home improvement credit
windows, furnace, insulation, etc.)
(A) Have credit card, mortgage, or other debt cancelled/forgiven (A) 1099-C
by a lender
Have a loss related to a declared federal disaster area (A) 1099-A
Disaster relief impacts return
(B) Have a tax credit disallowed (example: earned income credit, (B) EITC, CTC, AOTC or HOH disallowed in a previous year
child tax credit, or American opportunity credit) Year disallowed Reason
Receive any letter or bill from the IRS Eligible for Low Income Taxpayer Clinic referral
(B) Make estimated tax payments or apply last year’s refund to Estimated tax payments
2024 taxes
Last year’s refund applied to this year
Last year’s return available
Additional information you think we should know Additional information for accurate tax preparation

Catalog Number 52121E www.irs.gov Form 13614-C (Rev. 10-2024)

 Page 4
The following information is for statistical purposes. These questions are optional.
1. Would you say you can carry on a conversation in English Very well Well Not well Not at all Prefer not to answer
2. Would you say you read a newspaper in English Very well Well Not well Not at all Prefer not to answer
3. Do you or any member of your household have a disability Yes No Prefer not to answer
4. Are you or your spouse a Veteran from the U.S. Armed Forces Yes No Prefer not to answer
5. What is your race and/or ethnicity (select all that apply and enter additional details 6. What is your spouse’s race and/or ethnicity (select all that apply and enter
in the spaces below) additional details in the spaces below)
American Indian or Alaska Native (enter, for example, Navajo Nation, Blackfeet American Indian or Alaska Native (enter, for example, Navajo Nation, Blackfeet
Tribe of the Blackfeet Indian Reservation of Montana, Native Village of Barrow Tribe of the Blackfeet Indian Reservation of Montana, Native Village of Barrow
Inupiat Traditional Government, Nome Eskimo Community, Aztec, Maya, etc.) Inupiat Traditional Government, Nome Eskimo Community, Aztec, Maya, etc.)

Asian (provide details below) Asian (provide details below)

Chinese Asian Indian Filipino Chinese Asian Indian Filipino
Vietnamese Korean Japanese Vietnamese Korean Japanese
Enter, for example, Pakistani, Hmong, Afghan, etc. Enter, for example, Pakistani, Hmong, Afghan, etc.

Black or African American (provide details below) Black or African American (provide details below)
African American Jamaican Haitian African American Jamaican Haitian
Nigerian Ethiopian Somali Nigerian Ethiopian Somali
Enter, for example, Trinidadian and Tobagonian, Ghanaian, Congolese, etc. Enter, for example, Trinidadian and Tobagonian, Ghanaian, Congolese, etc.
85

Hispanic or Latino (provide details below) Hispanic or Latino (provide details below)
Mexican Puerto Rican Salvadoran Mexican Puerto Rican Salvadoran
Cuban Dominican Guatemalan Cuban Dominican Guatemalan
Enter, for example, Colombian, Honduran, Spaniard, etc. Enter, for example, Colombian, Honduran, Spaniard, etc.

Middle Eastern or North African (provide details below) Middle Eastern or North African (provide details below)
Lebanese Iranian Egyptian Lebanese Iranian Egyptian
Syrian Iraqi Israeli Syrian Iraqi Israeli
Enter, for example, Moroccan, Yemeni, Kurdish, etc. Enter, for example, Moroccan, Yemeni, Kurdish, etc.

Native Hawaiian or Pacific Islander (provide details below) Native Hawaiian or Pacific Islander (provide details below)
Native Hawaiian Samoan Chamorro Native Hawaiian Samoan Chamorro
Tongan Fijian Marshallese Tongan Fijian Marshallese
Enter, for example, Chuukese, Palauan, Tahitian, etc. Enter, for example, Chuukese, Palauan, Tahitian, etc.

White (provide details below) White (provide details below)

English German Irish English German Irish
Italian Polish Scottish Italian Polish Scottish
Enter, for example, French, Swedish, Norwegian, etc. Enter, for example, French, Swedish, Norwegian, etc.

Catalog Number 52121E www.irs.gov Form 13614-C (Rev. 10-2024)

 Page 5
Additional comments

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We are asking for this information so you may participate in the IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) program which
provides IRS-certified volunteer income tax preparers to assist with basic income tax return preparation for qualified individuals. The IRS authority to collect this information
is 5 USC 301 and 26 USC 7801. The information you provide may be disclosed to others who coordinate VITA/TCE staffing, outreach, and other VITA/TCE related
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(SORN) Treasury/IRS 24.030, Customer Account Data Engine Individual Master File. You may view Treasury/IRS SORNs on the Treasury SORN website at Treasury.gov/
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to assist you with preparing and filing your tax return. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information
requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on
making this process simpler, please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
86

Washington, DC 20224.

Catalog Number 52121E www.irs.gov Form 13614-C (Rev. 10-2024)

 a Employee’s social security number
22222 416-00-XXXX OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
35-700XXXX $37,353.00 $3,200.00
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
CLEAR CREEK SCHOOL DISTRICT $38,353.00 $2,377.89
244 HARVARD STREET 5 Medicare wages and tips 6 Medicare tax withheld

TREASURY/IRS
YOUR CITY, YOUR STATE, ZIP
$38,353.00 $556.12
7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

AND OMB USE

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
VINCENT HUNTER d
e
D $1,000.00
13 Statutory Retirement Third-party 12b
1234 CHARITY AVENUE employee plan sick pay C
o
YOUR CITY, YOUR STATE, ZIP d
e

14 Other 12c
C
o
d
e

ONLY DRAFT
12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
YS 57-200XXXX $37,353.00 $500.00

Form W-2 January 5, 2024

Wage and Tax Statement
Copy 1—For State, City, or Local Tax Department
2024 Department of the Treasury—Internal Revenue Service

DO NOT FILE
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, 1 Gross distribution OMB No. 1545-0119 Distributions From
country, ZIP or foreign postal code, and telephone no. Pensions, Annuities,
Retirement or
LIBERTY ENTERPRISES
225 ONEIDA AVENUE
$ 20,100.00
2a Taxable amount 2024 Profit-Sharing Plans,
IRAs, Insurance
YOUR CITY, YOUR STATE, ZIP
Contracts, etc.
$ Form 1099-R
2b Taxable amount Total Copy 1

TREASURY/IRS
not determined 4 distribution
For
PAYER’S TIN RECIPIENT’S TIN 3 Capital gain (included in 4 Federal income tax
box 2a) withheld
State, City,
or Local
Tax Department
41-200XXXX 417-00-XXXX $ $ 2,010.00

AND OMB USE

RECIPIENT’S name 5 Employee contributions/ 6 Net unrealized
Designated Roth appreciation in
contributions or employer’s securities
FAITH HUNTER insurance premiums
$ $
Street address (including apt. no.) 7 Distribution IRA/ 8 Other
code(s) SEP/
SIMPLE
1234 CHARITY AVENUE

ONLY DRAFT
7 $ %
City or town, state or province, country, and ZIP or foreign postal code 9a Your percentage of total 9b Total employee contributions
YOUR CITY, YOUR STATE, ZIP distribution %$ 15,000.00
10 Amount allocable to IRR 11 1st year of desig. 12 FATCA filing 14 State tax withheld 15 State/Payer’s state no. 16 State distribution
within 5 years Roth contrib. requirement $ $
$ $ $

November 17, 2023

Account number (see instructions) 13 Date of 17 Local tax withheld 18 Name of locality 19 Local distribution
payment $ $
$ $
Form 1099-R www.irs.gov/Form1099R Department of the Treasury - Internal Revenue Service

DO NOT FILE
87
 FORM SSA-1099 - SOCIAL SECURITY BENEFIT STATEMENT

2024Box 1. Name
• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
• SEE THE REVERSE FOR MORE INFORMATION.
Box 2. Beneficiary's Social Security Number
FAITH HUNTER 417-00-XXXX
Box 3. Benefits Paid in 2024 Box 4. Benefits Repaid to SSA in 2024 Box 5. Net Benefits for 2022 (Box 3 minus Box 4)
$23,899
DESCRIPTION OF AMOUNT IN BOX 4
DESCRIPTION OF AMOUNT IN BOX 3

Paid by check or direct deposit: $19,412.60

Medicare Part B premiums deducted from

your benefits $2,096.40

Total additions:
Box 6. Voluntary Federal Income Tax Withholding
Benefits for 2024: $23,899
$2,390
Box 7. Address

1234 CHARITY AVENUE

YOUR CITY, YOUR STATE, ZIP

Box 8. Claim Number (Use this number if you need to contact SSA.)

Form SSA-1099-SM (o/2020) DO NOT RETURN THIS FORM TO SSA OR IRS

CORRECTED (if checked)

CREDITOR’S name, street address, city or town, state or province, country, 1 Date of identifiable event OMB No. 1545-2281
ZIP or foreign postal code, and telephone no.
09/25/2024
NEW BANK 2 Amount of debt discharged
Form 1099-C Cancellation
1254 ORANGE AVENUE
YOUR CITY, YOUR STATE, ZIP
$ 850.00 (Rev. January 2022) of Debt
3 Interest, if included in box 2 For calendar year
$ 20 24
CREDITOR’S TIN DEBTOR’S TIN 4 Debt description Copy B

DRAFT AS OF
31-700XXXX 416-00-XXXX CREDIT CARD For Debtor
DEBTOR’S name This is important tax
information and is being
VINCENT HUNTER furnished to the IRS. If
you are required to file a
Street address (including apt. no.) 5 If checked, the debtor was personally liable for return, a negligence
penalty or other

October 7, 2021
repayment of the debt . . . . . . . . ▶ 4
1234 CHARITY AVENUE sanction may be
imposed on you if
City or town, state or province, country, and ZIP or foreign postal code taxable income results
YOUR CITY, YOUR STATE, ZIP from this transaction
and the IRS determines
Account number (see instructions) 6 Identifiable event code 7 Fair market value of property that it has not been
reported.
$

DO NOT FILE
Form 1099-C (Rev. 1-2022) (keep for your records) www.irs.gov/Form1099C Department of the Treasury - Internal Revenue Service

88
 CORRECTED
FILER’S name, street address, city or town, state or province, country, ZIP or 1 Payments received for OMB No. 1545-1574
foreign postal code, and telephone number qualified tuition and related
expenses
CLARK COMMUNITY COLLEGE
10 COLLEGE AVENUE
YOUR CITY, YOUR STATE, ZIP
$
2
5,722.00
2024 Tuition
Statement
Form 1098-T
FILER’S employer identification no. STUDENT’S TIN 3 Copy B

TREASURY/IRS
38-800XXXX 608-00-XXXX For Student
STUDENT’S name 4 Adjustments made for a 5 Scholarships or grants
prior year This is important
HOPE HUNTER tax information
$ $ 3,202.00 and is being
furnished to the
Street address (including apt. no.) 6 Adjustments to 7 Checked if the amount
in box 1 includes IRS. This form
scholarships or grants

AND OMB USE

1234 CHARITY AVENUE for a prior year amounts for an must be used to
academic period complete Form 8863
City or town, state or province, country, and ZIP or foreign postal code
beginning January– to claim education
YOUR CITY, YOUR STATE, ZIP $ March 2025 credits. Give it to the
tax preparer or use it to
Service Provider/Acct. No. (see instr.) 8 Checked if at least 9 Checked if a graduate 10 Ins. contract reimb./refund
prepare the tax return.
half-time student 4 student $
Form 1098-T (keep for your records) www.irs.gov/Form1098T Department of the Treasury - Internal Revenue Service

ONLY DRAFT
September 28, 2023
DO NOT FILE

89
 Clark Community College

2024

HOPE HUNTER
STUDENT ID: 608-00-XXXX

2024 2024 +$5,722.00

2024 -$3,202.00
2024 +$400.00
2024
+$1,500.00
2024 4321 -$4,420.00

2024

Vincent and Faith Hunter 1234

1234 Charity Avenue
YOU CITY, YOUR STATE, ZIP
20

PAY TO THE
ORDER OF $
DOLLARS

New Bank and Trust

Anytown, State 00000

For

111000025 123456789 1234

90