- Identify the taxpayer and confirm contact information and identity using appropriate procedures.
- Ask about filing status, household members, income sources, prior-year changes, and relevant life events.
- Request and review relevant tax documents (for example, Forms W-2, 1099, 1098, and business records).
- Ask follow-up questions when information conflicts or appears incomplete; document the answers.
- Apply current-year rules, prepare the return, and perform an independent accuracy review.
- Explain the return, obtain required authorizations/signatures, and provide the taxpayer a copy as required.
- Submit through authorized procedures, confirm acceptance or resolve rejections, and retain required records securely.