CERTIFICATION & OTHER REQUIREMENTS Authority 2016/2017 VSPP V-2 Section 3 9/6/2016 CF COUNSELOR IRS AARP SUBJECT REQ REC X   Standards of Conduct Training R Standards of Conduct Test T Volunteer Agreement Signed Volunteer Site Policy and Procedures Client Facilitator Slides Client Facilitator Policy Manual District Training Interview and Intake/Quality Review Advanced Test Complete Required Practice Returns  4 ERO Training LC Training T = Test R = Review the Presentation X=Complete IRS REQUIREMENTS GO TO DISTRICT COORDINATOR; AARP REQUIREMENTS TO LC

AARP SCOPE IN GENERAL The AARP Foundation Tax-Aide Program is limited in scope. Our mission is to provide high-quality free income tax assistance and tax form preparation to low and moderate-income individual taxpayers, with special attention to those ages 50 and older. The National Tax Training Committee (NTTC) of the AARP Foundation publishes a comprehensive list of which federal tax forms are in-scope and which are out-of-scope. Note: Pub 4012 also has a “Scope of Service” section (pages 9 through 11). Do not use this Also out-of-scope are high-income tax returns, because they are subject to an additional Medicare tax. The limits are $250,000 for MFJ, $125,000 for MFS, and $200,000 for the other filing statuses “Income,” for the purposes of this scope limitation, is defined as W-2 wages subject to regular Medicare taxes, plus self-employment income, plus railroad retirement (RRTA) compensation

AARP SCOPE OUT OF SCOPE OPTIONS If the issue involves something that is optional – for example, claiming moving expenses (Line 26 of the 1040), then the taxpayer has a choice: Don’t take that option (almost always this will be claiming a credit or a deduction), and have Tax-Aide prepare the return, for free. If the taxpayer chooses this option, document the decision in a note and on the Intake/Interview sheet Use a paid tax preparer or use tax-preparation software, particularly where the option involves significant dollar amounts. Counselors must advise the taxpayer of this choice. If the issue involves something that must be reported on a tax return, then the taxpayer must be advised that Tax-Aide cannot prepare the return. For example, business expenses on Schedule C may not be understated in order to get a larger earned income credit

OTHER PREPARATION ISSUES The Tax-Aide program only prepares individual tax returns (Form 1040). Tax returns for other entities are out-of-scope. Regardless of training and/or certification, if a counselor is not confident in their knowledge of forms or issues relating to a taxpayer’s return, that counselor is not to prepare or review that return. When volunteers are not certain that a complete and accurate return can be prepared, taxpayers should be referred to the shift coordinator or to a paid preparer. Alternatively, taxpayers may elect to prepare their own returns, using either free software (see irs.gov/filing) or purchased software Federal returns that require income splitting is out-of-scope. Income-splitting is required for Innocent Spouse returns