FOR ALL AARP TAX-AIDE SITES

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2010-2011 FOR ALL AARP TAX-AIDE SITES
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Purpose of this document

• To provide District Coordinators (DCs) with a
  useful and easy tool to acquaint or remind Local
  Coordinators (LCs) of AARP Tax-Aide site
  requirements
• These site requirements are designed to
• Maximize number of accurate returns prepared,
• Ensure a quality and confidential experience for
  the taxpayer, and
• Ensure site compliance with program policy and
  IRS grant requirements for Site Coordinator
  Training

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Site Checklist

• Secure Equipment and Tax Data
• Post required notices and have required AARP
  Tax-Aide and IRS Materials
• Certify all Counselors
• Interview/Intake process for every Taxpayer
• 100 Quality Review by 2nd Counselor
• Have process for tracking all e-files through
  acceptance
• Accurately Report Activity

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Secure Equipment and Tax DataMore info in
Confidentiality and Security document in
Counselor Digest and Extranet

• Store equipment in secure environment
• Keep eyes on laptops and forms at sites
• Immediately call police and number on back of
  volunteer badge if a computer is stolen
• Require encryption, passwords, and antivirus and
  firewall software on all computers with Taxpayer
  data
• Consider running TaxWise on a flash drive
  instead of from a hard drive especially on
  personal computers
• Exit TaxWise and encryption if you step away
• Never post passwords on or near computer

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Post Required Notices and have required AARP
Tax-Aide Materials

• AARP Tax-Aide Poster (D143)
• Site sign-in sheets
• AARP Tax-Aide Tax Record Envelopes
  (D12225-English D17464 Spanish)
• (All of the above can be ordered from AARP
  Tax-Aide Fulfillment)
• Cybertax messages identified as IRS Volunteer
  Quality Alerts
• LCs should read and have a copy of the current
  AARP Tax-Aide LC and Counselor Digest available
  (will be mailed to LCs and Counselors directly in
  Nov. or Dec.)

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IRS Required Site Materials

• IRS Pub. 17
• IRS Pub. 4012
• IRS 1040 Instructions
• IRS Intake/Interview and Quality Review Sheet for
  every return prepared (IRS 13614-C)
• For e-filing sites - IRS Pub. 3189-E-file
  Handbook and all documents of the above can be
  electronic and on the computer.
• (Do NOT order Pub 760, IRS Envelope Pub 1084
  IRS Site Coordinator Handbook and Title VI, IRS
  Poster)

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Certify All Counselors

• Pass the Advanced level of the IRS Test
• Sign Standards of Conduct statement
• (All AARP Tax-Aide volunteers must sign)
• All volunteers must be trained in program
  policies and procedures
• AARP Tax-Aide Program Policies and Procedures
  developed to cover needed material and available
  on the Extranet
• Counselor training is good time, invite
  non-counselors to that session
• List of certified Counselors must be provided to
  ADS for updating the AARP database, IRS, and
  appropriate LC and DC to ensure documentation of
  which Counselors are certified to assist
  taxpayers in the upcoming tax season
• Minimum of two certified Counselors at sites

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All Counselors must (Some of those policies and
procedures)

• Maintain confidentiality/security of data
• Never solicit business for self or others
• Refuse any type of compensation or tips
• Stay within scope of training/certification
• Provide taxpayers with explanation (and a copy)
  of tax return as taxpayers retain responsibility
  of the accuracy of the return
• Assist taxpayers at sites, not at volunteer homes
• Serve customers with courtesy regardless of
  customers sex, race, age, religion, etc.

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100 Quality Review - All Returns

• Second Person Quality Review (QR)
• Second Person is a certified Counselor
• Use the Extranet presentation for training QR
• Review source documents for data and Intake
  Sheets to ensure nothing missed
• Check off Quality Review on the IRS
  Intake/Interview and Quality Review Form
• Review entire return with taxpayer
• Initial TaxWise Preparer Use Field 14 for QR
• Must have documented bank information when
  completing the return. Never take bank
  information over the phone.

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Daily Site Operations

• All data must be returned to taxpayers at the end
  of the session except for that required to e-file
• Train EROs with ERO Training presentation
  available on the Extranet and institute process
  to ensure all e-file returns are timely
  transmitted, rejects corrected and accepted
• Train Client Facilitators with Client
  Facilitator Training available on the Extranet
• Taxpayer data can be retained, but it must be
  deleted off all computers by the end of April

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Closing Site Operations

• Retained data is stored on disk and by only one
  person in the state (ask your leader for name)
• Forms 8879, W-2 and 1099s must be sent to the
  local IRS SPEC office by April 30
• All data is cleared from computers by the end of
  April

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Accurate Activity Reporting

• The correct SIDN must be on every tax return
• E-filing sites must use an EFIN assigned to AARP
  Tax-Aide and it must be on every e-filed return
• Stat reporting is done via the web
• Site lists must reflect correct dates, times and
  locations
• Weekly updates to IRS SPECTRM system occur after
  September from AARP Tax-Aide

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IRS Revenue Code 7216

• Internal Revenue Code Section 7216
• The text provides penalties against tax return
  preparers who make unauthorized use or disclosure
  of tax return information
• The IRS requires prescribed authorization for
  taxpayers to approve use and disclosure
• AARP Tax-Aide does not need to use those
  procedures as we do not share specific data with
  anyone including VITA, banks, mortgage companies,
  others in AARP, etc.

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Whats New?

• More Savings Bonds options offered through the
  IRS Form 8888
• Required use of TaxWise preparer use field 14 for
  Quality Reviewer initials
• Use of Field 13 for Counselor initials available.
• Options available for use of wireless with
  TaxWise Online (TWO) only. Refer questions to
  your TC or DC
• AARP Tax-Aide shirts are available for ordering
  from Fulfillment

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Where LCs can go for help

• Your District Coordinator
• AARP Tax-Aide LC Digest
• AARP Tax-Aide volunteer Extranet
  www.aarp.org/tavolunteers (for forms, guides,
  presentations, and other info)
• IRS Volunteer Hotline [phone]
• IRS website www.irs.gov
• IRS refund help 1-800-829-1954
• IRS Taxpayer Advocate 1-877-777-4778

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Thanks!

• Please know that the work you do to ensure the
  site is effectively operated is not only
  appreciated by all of AARP Foundation and AARP
  Tax-Aide organization but, most especially, the
  taxpayers served by the hardworking volunteers at
  your site! What would the taxpayers do without
  you?
• Remember to have some fun and thank those
  volunteers on behalf of all of us for a truly
  remarkable year in 2010 and for being here again
  in 2011!