Tax-Aide Local Coordinator Training for Tax Year 2015

Tax-Aide Local Coordinator Training Tax Year 2015 This training supplements the Volunteer Site Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers TAX-AIDE TAX-AIDE

Introduction Your leadership is vital to the success of your site operation and the AARP Foundation Tax-Aide program Thank you for your commitment to such an important role TAX-AIDE 2 Local Coordinator Training TY2015

Policy Training Requirement To help ensure quality service and a positive experience for the taxpayer To ensure compliance with Tax-Aide program policies and IRS grant and site requirements All Local and Shift Coordinators are to be formally trained on site operations each year before their site opens TAX-AIDE 3 Local Coordinator Training TY2015

Policies and Procedures AARP Foundation Tax- Aide Program IRS Standards of Professionalism Quality Site Requirements Taxpayer Information and Responsibilities Volunteer Standards of Conduct Incident Review Protocol 4 Local Coordinator Training TY2015

Overview Every Site Must: Secure equipment and tax data Have required AARP Foundation Tax-Aide and IRS materials and notices Ensure all volunteers certified to appropriate level Use Interview/Intake process and form for every taxpayer TAX-AIDE 5 Local Coordinator Training TY2015

Every Site Must: Ensure 100% Quality Review by 2nd certified Counselor Track all e-files through acceptance, resolving all rejections Accurately reporting activity TAX-AIDE 6 Local Coordinator Training TY2015

Secure Equipment and Tax Data AARP Foundation Tax-Aide approved anti-virus software installed and running on computers AARP Foundation Tax-Aide approved firewall software program installed Passwords required to control access to taxpayer data Never share specific taxpayer data with anyone including VITA, host sites, banks, mortgage companies, AARP State Offices, etc. TAX-AIDE 7 Local Coordinator Training TY2015

Secure Equipment and Tax Data Lock computer if you step away WINDOWS key + L Never post passwords on or near computer No Sticky-Notes Immediately call police and number on back of volunteer badge if a computer is stolen More information regarding Confidentiality and Security is in the Client Service Provider Digest and on OneSupport Help Center TAX-AIDE 8 Local Coordinator Training TY2015

Required AARP Foundation Tax-Aide Materials: AARP Foundation Tax-Aide Poster (D143) Activity Reporting, QR & ERO Tracking Log (D19597) AARP Foundation Tax-Aide Tax Record Envelopes D12225 available in English and D17464 available in Spanish. Must be for current year; recycle prior year if left over Order from AARP Foundation Tax-Aide Fulfillment Cybertax messages identified as IRS Volunteer Quality Alerts (available on OneSupport Help Center) TAX-AIDE 9 Local Coordinator Training TY2015

Required IRS Site Materials: Pub 17 Your Federal Income Tax for Individuals* Pub 4012 Volunteer Resource Guide* Pub 3189 Volunteer e-file Administration Guide* Form 13614-C: Intake/Interview & Quality Review Sheet must use current year only * Electronic or paper copy TAX-AIDE 10 Local Coordinator Training TY2015

Also Useful at Sites: AARP Foundation Tax-Aide LC Digest and Client Service Provider Digest available on OneSupport Help Center Tax-Aide Scope Manual available on OneSupport Help Center IRS 1040 Instructions Applicable state tax materials TAX-AIDE 11 Local Coordinator Training TY2015

Requirements for All Volunteers Complete AARP Foundation Tax-Aide Policy and Procedures training Pass Standards of Conduct and any other applicable tests and sign Volunteer Agreement Form 13615 TAX-AIDE 12 Local Coordinator Training TY2015

Requirements for Other Volunteers Counselors, EROs, Local and Shift Coordinators, Instructors, TRCs and TRSs must complete Intake/Interview and Quality Review training and pass Intake/Interview and Quality Review test Counselors, EROs, Instructors, TRCs and TRSs must certify in tax law Pass Advanced test Demonstrate competency by completing problem returns as determined by SC Instructors must pass IRS test(s) for topics they will teach Some states have additional requirements for state return proficiency TAX-AIDE 13 Local Coordinator Training TY2015

LC Ensures All Counselors: Maintain confidentiality/security of all taxpayer data Never solicit business for self or others Refuse any type of compensation or tips Stay within scope of program, training and certification TAX-AIDE 14 Local Coordinator Training TY2015

LC Ensures All Counselors: Provide taxpayers with explanation (and copy) of completed, in-scope tax return reminding taxpayers they have responsibility for accuracy of the return Assist taxpayers at sites, not at volunteer homes Serve customers with courtesy regardless of customer s sex, race, age, religion, etc. TAX-AIDE 15 Local Coordinator Training TY2015

Keys for Quality Review Quality Review must be done on all returns by 2nd certified Counselor Review Intake Sheet and entire return with taxpayer Confirm identity, exemptions, income, expenses, adjustments, deductions, credits and payments were entered correctly on return TAX-AIDE 16 Local Coordinator Training TY2015

Keys for Quality Review Verify EINs with source documents to reduce rejects Never take bank information over the phone or add to a return later Exercise due diligence by advising taxpayers of their ultimate responsibility for information on their return TAX-AIDE 17 Local Coordinator Training TY2015

Notes on Daily Site Operations: All sites must have at least two Counselors at all times to ensure volunteer safety and to complete Quality Review All forms and documents must be returned to taxpayers before they leave site (never keep copies of the 8879, W2s, 1099s, etc.) Taxpayer documents must never be taken home to prepare a return TAX-AIDE 18 Local Coordinator Training TY2015

Notes on Daily Site Operations: Train ERO/Transmitter with ERO Training presentation Institute process to ensure all e-file returns are timely transmitted (generally within 3 days), rejects corrected and accepted Train Client Facilitators using Client Facilitator manual TAX-AIDE 19 Local Coordinator Training TY2015

Rejected Return New Form 8879 signatures needed if: SSN or name changed -OR- Change in total income or AGI is $50 or more -OR- Change in total tax, federal tax withheld, refund or amount due is more than $14 TAX-AIDE 20 Local Coordinator Training TY2015

Accurate Activity Reporting Activity Reporting: Ensures all returns transmitted and accepted Means to follow-up on incomplete returns Includes Q&A activity No return prepared can be in person or via telephone Supports AARP Foundation Tax-Aide funding LC must ensure that all program activity is recorded on appropriate Activity Reporting Log TAX-AIDE 21 Local Coordinator Training TY2015

Preparer Use Form Complete TaxWise Preparer Use Form fields: 11. Language other than English Recommended 12. Member of household disabled Recommended 13. Counselor initials Required 14. Quality Reviewer initials Required 20. Race/ethnicity (taxpayer #1) Recommended 21. Hispanic descent (taxpayer #1) Recommended 22. Race/ethnicity (taxpayer #2) Recommended 23. Hispanic descent (taxpayer #2) Recommended TAX-AIDE 22 Local Coordinator Training TY2015

Other Areas of Focus: The correct SIDN must be on every tax return Sites must use assigned EFIN on every e-filed return Site lists must reflect correct dates, times and locations to assist taxpayers to locate the service Weekly updates to IRS SPECTRM system occur after September from AARP Foundation Tax-Aide TAX-AIDE 23 Local Coordinator Training TY2015

Incident Review Protocol Applies to events that relate to accidents, severe illness or threatening behavior On OneSupport Incident Review Instructions AARP Foundation Tax-Aide Incident Review Form TAX-AIDE 24 Local Coordinator Training TY2015

Reporting Incidents An Incident report is required in the following circumstances A volunteer is: Injured at site or while on program business Arrested, charged with or convicted of a crime Alleged to have sexually harassed a volunteer or client Alleged to be overly aggressive Engaged in inappropriate fiscal (business) conduct Violates Standards of Professionalism TAX-AIDE 25 Local Coordinator Training TY2015

Reporting Incidents (cont) A volunteer or taxpayer: Causes property damage at site Becomes ill at site and 911 called Indicate they plan to contact a lawyer or the media or AARP regarding an issue Accident involving a taxpayer occurs at site Taxpayer is asked to leave site and/or police are called TAX-AIDE 26 Local Coordinator Training TY2015

Action Required When Incident Occurs LC or DC conducts initial review and complete sections 1-5 of Incident Report Forward completed Incident Report to SC within 24 hours of incident TAX-AIDE 27 Local Coordinator Training TY2015

Where To Go for Help: Your District Coordinator AARP Foundation Tax-Aide LC Digest AARP Foundation Tax-Aide OneSupport Help Center IRS website: www.irs.gov IRS Taxpayer Advocate: 877-777-4778 TAX-AIDE 28 Local Coordinator Training TY2015

The Tax-Aide Objective Each tax return prepared at an AARP Foundation Tax-Aide site will be complete, accurate and result in the taxpayer paying the lowest legal tax TAX-AIDE 29 Local Coordinator Training TY2015

Thanks! Your contribution to taxpayers, the community and to the AARP Foundation deserves the highest praise. Thanks for all that you do to make the program successful Remember to have some fun and thank those volunteers for being here for the program and community again this year TAX-AIDE 30 Local Coordinator Training TY2015