What does Global Carey Forward Consent allow the volunteer to do?

Global Carry Forward Consent is a mechanism that allows volunteers to efficiently use taxpayer data from previous years to assist in preparing current year tax returns. When a taxpayer provides this consent, it enables the volunteer to access and pre-fill certain information from prior tax returns, making the process quicker and more streamlined for both the volunteer and the taxpayer.

This capability is especially useful because it alleviates the need for taxpayers to provide the same information repeatedly and can help ensure consistency and accuracy in filing. Volunteers can carry forward data such as personal information, income amounts, and deductions, which simplifies the preparation process and helps identify any changes in the taxpayer's financial situation.

The other options do not reflect the nature of the Global Carry Forward Consent. For instance, filing current year taxes without prior consent would undermine the need for taxpayer agreement. Similarly, obtaining signatures for past returns or preparing tax returns without the taxpayer present does not align with the consent's intent, as it involves the active participation and approval of the taxpayer for each tax filing.