Tax-Aide Local Coordinator Training Tax Year 2018 This training supplements the Tax-Aide Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers

Policy Training Requirement Dec 8, 2010 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 Seen much of this already and should not be many surprises for experienced volunteers, but it’s required to review anyway – this is your formal training Many new volunteers each year who have not seen this before. Local Coordinator Training – TY2018

Policy Training Requirement This lesson complements the Tax-Aide Policies and Procedures training required for all volunteers Policies and procedures discussed during LC Training should focus on the LC’s role in implementing, monitoring and enforcing those policies and procedures. Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 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 Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Program Objective Provide caring, courteous service that results in correct tax returns and the optimum outcome for each taxpayer and fulfillment for volunteers. The IRS and Tax-Aide policies and procedures support this objective Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Topics What’s new… AARP Foundation Tax-Aide administration issues Site management Return management Advanced tax topics Local Coordinator Training – TY2018

Tax-Aide Administration Policies and Procedures Quality Site Requirements (QSR) Required site materials Confidentiality of taxpayer data Secure equipment and tax data Site emergency procedures Incident Review Protocol Volunteer Portal Activity reporting AARP Foundation Tax-Aide Administration. Local Coordinators need to be well versed in various AARP Foundation Tax-Aide administrative issues. Topics should include those listed. Local Coordinator Training – TY2018

Policies and Procedures Grant Requirements AARP Foundation Tax-Aide Program Guidelines Program Policies Volunteer Standards of Conduct Taxpayer Information and Responsibilities Quality Site Requirements Incident Review Protocol IRS requires training on their two topics as part of grant requirements to fund Tax-Aide program Local Coordinator Training – TY2018 Regional Meetings

Local Coordinator Training – TY2018 Every Site Must: Ensure all volunteers certified to appropriate level (QSR #1) Use Interview/Intake process and Sheet for every taxpayer (QSR #2) Ensure 100% Quality Review by 2nd certified Counselor (QSR #2) Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Every Site Must: Have required AARP Foundation Tax-Aide and IRS materials and notices (QSR #4) Track all e-files through acceptance, resolving all rejections (QSR #6) Accurately report activity Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 All Volunteers Must: Complete AARP Foundation Tax-Aide Policy and Procedures training (QSR #1) Pass Standards of Conduct and any other applicable tests and sign Volunteer Agreement – Form 13615 (QSR #5) Local Coordinator Training – TY2018

Required AARP Foundation Tax-Aide Materials: AARP Foundation Tax-Aide Civil Rights Poster (D143) (QSR #7)* AARP Foundation Tax-Aide Scope Poster (C2467)* Activity Reporting, QR & ERO Tracking Log (D19597)* Tax-Aide Intake Booklet – must use current year only* *Order through Portal Local Coordinator Training – TY2018

Required AARP Foundation Tax-Aide Materials: AARP Foundation Tax-Aide Tax Record Envelopes* English: D12225 Spanish: D17464 Must be for current year; recycle prior year envelopes Cybertax messages identified as “IRS Volunteer Quality Alerts” (available in Portal Library) (QSR # 4) *Order through Portal Local Coordinator Training – TY2018

Required IRS Site Materials: Pub 17 – Your Federal Income Tax for Individuals † Pub 4012 – Volunteer Resource Guide † Remind all Counselors to input the answers to the supplemental questions as provided by taxpayer †Electronic or paper copy Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Also Useful at Sites: Tax-Aide Scope Manual – available in Portal Library IRS 1040 Instructions Applicable state tax materials Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 LC Ensures: Confidentiality/security of all taxpayer data maintained No one solicits business for self or others Any type of compensation or tips refused Counselors stay within scope of program, training and certification Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 LC Ensures: Taxpayers provided with explanation (and copy) of completed, in-scope tax return and reminded they have responsibility for accuracy of the return Taxpayers assisted at sites, not at volunteer homes Taxpayers served with courtesy regardless of sex, race, age, religion, etc. Do not provide copy if return is not to be filed, e.g., out of scope, incomplete Local Coordinator Training – TY2018

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 Intake Booklet, 8879, W2s, 1099s, etc.) Taxpayer documents must never be taken home to prepare a return Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Intake Booklet Ensure proper use of the Intake Booklet – not an option Understand the purpose of the three consent forms Ensure Counselors are consistent in their taxpayer discussions concerning the consent forms Address taxpayer questions and concerns How to process returns when only one spouse is present LCs may very well be the key to a successful, less stressful transition to this new booklet. The DC (with TRC assistance) needs to ensure all LCs are on the same page with regard to understanding the purpose of the booklet especially the three consent forms. DCs are encouraged to have a spirited discussion with all LCs on this subject. How are they going to discuss taxpayer concerns? How can they best convey the opportunities and value that the three consent forms bring to the taxpayer? How will they ensure that taxpayers understand that their personal information is not at risk? What questions should they anticipate from taxpayers? Idea: DCs could go around room an ask each LC to ask a taxpayer question:. Examples include: Why would I want global carryforward? If I consent to Global Carryforward does that mean every volunteer tax site can look at my personal information? Why do you need to know: How well I can read English? How much income I have? Whether I am of Hispanic origin? If I was a veteran? etc. etc. etc. If I consent to receive additional information from AARP Foundation will I start getting tons of Junk mail? Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Intake Booklet AARP Foundation – the Tax-Aide sponsor – works to help low-income 50+ people improve their lives Answers to questions show how Tax-Aide furthers this work Counselors should simply accept and input taxpayers’ decisions and answers Answer taxpayer questions if asked – refer to taxpayer information handout Does not change our fundamental tax return preparation It’s the taxpayer’s decision and information – not the Counselors’ Local Coordinator Training – TY2018

Three Consents in Intake Booklet Global Carryforward Consent Gives taxpayer flexibility to choose which site s/he uses next year Relational Groups Consent Supports continues funding of Tax-Aide program to provide free tax preparation service to taxpayers by enabling identical demographic question across all sites and giving TaxSlayer permission to provide aggregate answers to those questions AARP Foundation Programs Consent Allows AARP Foundation to provide an opt-in taxpayer with information about programs and services dealing with income, housing, hunger, volunteering, employment, and more. Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Intake Booklet Client Facilitators and Counselors Understand the purpose of each consent and how to answer taxpayer questions Tax-Aide Intake Booklet Volunteer Guidance TY2018 in Portal Library Tax-Aide Intake Booklet Information for Taxpayers TY2018 in Portal Library and available to order Preparation of tax return may not be conditioned on whether consents are granted or denied It’s the taxpayer’s decision and information – not the Counselors’ Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Signatures Consents If taxpayer and spouse, both must grant (sign) a consent or that consent is denied If spouse not present, all consents are denied until/unless one (or both) returns to site with approved consent(s) in Intake Booklet Volunteers may not refuse services to the taxpayer if the taxpayer declines any of the three consent forms or decides not to sign Form 8879 IRS e-file Signature Authorization is required unless Consent #2 (Relational Group) is denied Local Coordinator Training – TY2018

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. Local Coordinator Training – TY2018

Secure Equipment and Tax Data More information regarding Confidentiality and Security is in Portal Library Lock computer if you step away WINDOWS key + L Never post passwords on or near computer No Sticky-Notes Immediately call police and the number on back of volunteer badge if a computer is stolen Local Coordinator Training – TY2018

Site Emergency Procedures LCs must: Prepare site emergency procedures in coordination with the host site Train volunteers on site emergency procedures Maintain a list of emergency contact information for each volunteer Local Coordinator Training – TY2018

Incident Review Protocol Applies to events that relate to accidents, severe illness or threatening behavior In Portal Library Incident Review Instructions AARP Foundation Tax-Aide Incident Review Form Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Reporting Incidents An incident report is required if 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 taxpayer Alleged to be overly aggressive Engaged in inappropriate fiscal (business) conduct Violates Standards of Professionalism Local Coordinator Training – TY2018

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 Local Coordinator Training – TY2018

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 Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Volunteer Portal LCs should understand the information available on Volunteer Portal including ordering materials LCs should know how to access Portal Libraries and know what resources are available Local Coordinator Training – TY2018

Accurate Activity Reporting Helps ensure 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 If a volunteer representing Tax-Aide gives a community presentation on tax law issues, count the estimated audience as Q&A service Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Site Management LC training is an excellent opportunity for LCs to discuss a variety of topics concerning day to day site operation It is a great forum to discuss “best practices” Site Management. District Coordinators often observe that some sites operate more effectively than others – why? LC Workshops are excellent opportunities to discuss best practices. Topics could include those on the following slides. Local Coordinator Training – TY2018

Site Management Topics Site policies and procedures LC Checklist “Care and feeding” of Volunteers Mentoring new volunteers Software set-up Site resources Local Coordinator policy and procedures. Each LC has his/her own way of managing the site. How are the LC’s policies promulgated to the Volunteers at the site: formal memorandum, pre-season meeting, email or combination? Local Coordinator Checklist. What items should/could be included to help the Local Coordinator prepare for tax season. This could be a good topic for a group discussion with LCs sharing individual checklists. “Care and feeding” of Volunteers. How can LCs effectively communicate with their Volunteers – email, pre-shift meetings, weekly “team emails,” use of the TaxSlayer Message Center? How can Volunteer retention/recognition be promoted? How to deal with a poorly performing Volunteer? How to make sure CFs don’t feel like “second class” Volunteers? Mentoring of “new” volunteers. Is there a formal mentoring program for new volunteers? Do they shadow their mentor for a period to become comfortable with the process? Software set-up. Procedures for setting up Volunteers in the site, login procedures, assigning Volunteer rights, etc., can be discussed. Site Volunteer Resources. Most LCs assemble a variety of documents to assist volunteers in return preparation. What are some good resources to have on hand? In addition to Pub 17, what other IRS Publications might be useful in hard copy? Are there local “How to” Guides for some of the more advanced tax topics? Are there resources that can be printed as handouts to assist taxpayers such as information on payment options, information about the Taxpayer Advocate Office, etc.? Local Coordinator Training – TY2018

Site Management Topics Physical site layout Use of Client Facilitators Appointments versus Walk-ins IRS Site Review results Quality Review Physical site layout. What is the most efficient way to set-up a site taking into account taxpayer privacy, power supplies, internet connectivity, printer access, etc.? Client Facilitators (CF). How are they used? How are they trained? Greeter versus Facilitator. What are the LC expectations of CFs (based on their training)? What are Counselor expectations of CF screening of taxpayers? How are Q&As captured and documented? What are the CF responsibilities with regard to the three consent forms in the Tax-Aide Intake Booklet? Appointments versus walk-ins. How are appointments made? How are no-shows handled? Do CFs call no shows? How are taxpayers with disabilities accommodated? IRS Site Reviews. The local SPEC Relationship Manager should be able to provide a summary of recent review findings which can be discussed. How can LCs use this information to improve site performance Quality Review. Dedicated versus peer review? At the Counselor station or at a separate station? How can the LC ensure that QRs are properly and effectively conducted? Local Coordinator Training – TY2018

Site Management Topics Intake Booklet Client Facilitator role Counselor role LC role Liaison with the site host Taxpayer issues Public Relations Intake and Interview (I&I) Booklet. How are they distributed and explained to the taxpayer? How can the LC ensure that they are being properly reviewed by Counselors and Quality Reviewers? For example, some sites provide colored pens to Counselors to use when annotating or correcting the I&I Sheet so that changes are highlighted. Tax-Aide Intake Booklet has a page to gather diversity/demographic data. Data is only recorded if the taxpayer fills out the sheet, so LCs need to ensure their Counselors understand how to discuss the purpose of these questions with the taxpayers. The booklet contains three new consent forms. LCs need to ensure that all volunteers understand the purpose of these forms an how to discuss them with taxpayers if asked questions and how to address their concerns. What concerns should be elevated to the LC to discuss with the taxpayer? Liaison with the site host. Sites are usually “hosted’ by an organization such as a library, church, senior center, etc. How can LCs maintain and enhance their relationship with the host? Pre-season visits, understanding the host’s rules and expectations, how are Tax-Aide requirements and expectations conveyed to the host, advertising/promotion of services by the host are just some discussion ideas. Taxpayer issues. How to deal with upset or unruly taxpayers. How is the Taxpayer’s Rights and Responsibilities promulgated? What if an interpreter is needed? Handling out-of-scope issues – who can turn a taxpayer away? Public relations. How to publicize service in area? Local Coordinator Training – TY2018

Ordering Tax-Aide Site Materials The Intake Booklet can be ordered via the Portal: Go to Orders Tab > Select Order > View in LC Site Required Material Catalog Intake Booklet and Tax-Record Envelope must be ordered separately (change from last year). Intake Booklet is packaged in bundle of 50 so when ordering: 1 unit = 50 booklets Tax-Record Envelope is in unit of each so if need 50, order 50 DO NOT order the IRS Intake Sheet from the IRS (no longer necessary as now part of Intake Booklet) Tax Records Envelope quantity is a change from earlier information Will have to order Form 13614-NR if prepare non-resident returns and use it in place of pages 1–3 of Intake Booklet. Still need taxpayer to complete remaining pages in Booklet. Local Coordinator Training – TY2018

Ordering Tax-Aide Site Materials LC Site Required Materials will be composed of: Intake Booklet Tax-Record Envelope (includes affixed taxpayer survey; no UHC post card this year) D143 Poster Out of Scope Poster Name Tag Sheets and Holders Site Activity Log Taxpayer Information & Responsibilities Taxpayer Intake Booklet Explanation (limited quantities – not intended for taxpayers to keep) Most items will be available in English and Spanish All updated materials will be available mid-October Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Return Management LCs need to specify how they want returns completed, recorded and tracked Some of these issues are ERO specific, while others require Counselor action Return Management. Local Coordinator’s specify how they want returns prepared, recorded and tracked. Topics in this area could include those on the following slides. Local Coordinator Training – TY2018

Return Management Topics Finishing the Return Return Tracking Returns on Hold ERO Procedures Rejects Finishing the return. What are the steps after all the tax data has been entered? How is the return marked for review? What tags are assigned? Should there be additional choices for tags? How are the questions at the end of the return being answered? Are there additional questions that should be added? Return Tracking. Is there a “paper trail” such as a Site Activity Log? Is there a central log or does each Counselor maintain a separate log? Returns on Hold. How are holds recorded and tracked? Do taxpayers receive any information on what they need to do to complete the return? ERO procedures. How are returns tracked through to transmitting? Transmission upon completion at the site or in one batch later after the site closes? Who transmits? Rejects. How are they corrected and tracked, including communication with the affected taxpayer and the Counselor who prepared the return? Local Coordinator Training – TY2018

Return Management Topics Taxpayer ID and SSN Verification Bank information verification Intake Booklet Signatures Returns on Hold Paper returns Return Tags Return Notes Print Packages Taxpayer ID and SSN verification. What is acceptable? LC exceptions/approval? Bank Information. What is acceptable documentation for taxpayer bank information? Are there exceptions, if so, how are they handled? Confirm initials by taxpayer if not bank document as source. Also consider adding Return Note Intake Booklet Signatures. What do you do if a taxpayer refuses to sign a consent form? What procedures are in place if both spouses cannot be present to sign the 8879 or the appropriate consent forms? What are procedures if spouse is unable to sign? Returns on Hold. How are returns on hold handled/tracked? What happens when the taxpayer returns? What notes can be added to the return to assist the LC? Paper Returns. What are acceptable circumstances for preparing a paper return? Does/should it require LC approval? How are they Tagged? Return Tags. Who assigns them? When are they assigned? Return Notes. What types of things should result in a note on the return? Print packages. What control can LC have over the print package at the site? What other things might you print for a taxpayer (simplified method worksheet, blank estimated tax vouchers, etc.) Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 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 Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Advanced Tax Topics Ideally, each site has two or more Master Level Counselors who are resources for advanced/seldom seen tax topics The Counselors can mentor and conduct on-site training on these topics as they are encountered Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Advanced Tax Topics Advanced tax topics can be discussed during LC Training or separate training for the “Masters” Short exercises can be used to review these topics Advanced Tax Topics. There are several tax topics that are not presented to new Volunteers or sometimes even the less experienced returning Counselors. LCs need to have an identified Master Counselor capable of helping their Volunteers with advanced, unusual, or seldom seen tax topics. The LC Workshop is an opportunity to discuss these topics and to provide some hands on exposure for the certified LC and other Master Counselors. Exercises can be designed to add these tax topics to returns that have already been prepared during their certification process. This can be a separate training session if a majority of LCs are not certified Counselors. Advanced tax topics can be tailored to address those items that may be most likely to occur at each district and may include those on the following slides. Local Coordinator Training – TY2018

Advanced tax topic examples Schedule K-1 including scope discussion State Income Tax Refund (for states with no income tax) Complex broker statements including adjustments such as wash sales and how to handle summations of multiple transactions Lump sum Social Security payments In-Scope Rents and Royalties Sale of assets inherited in 2010 Local Coordinator Training – TY2018

Advanced tax topic examples Cancellation of debt including insolvency determination discussion Long term care and accelerated death benefits Foreign Social Security benefits Nondeductible IRA Contributions Health Savings Accounts Non cash charitable contributions >$500 Local Coordinator Training – TY2018

Advanced tax topic examples Repayment of First Time Home Buyer Credit, especially in case on married couples or if the home has been disposed of or converted to rental property Amended returns Power of Attorney Injured Spouse including a discussion of income and credit allocation Local Coordinator Training – TY2018

Advanced tax topic examples Teenager income Medicare Waiver – Difficulty of Care payments EIC Disallowance in a prior year Advanced ACA issues including the unaffordability exemption Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 Where To Go for Help: Your District Coordinator Portal Libraries IRS website: www.irs.gov IRS Taxpayer Advocate: 877-777-4778 Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 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 Local Coordinator Training – TY2018

Local Coordinator Training – TY2018 LC Training Local Coordinator Training – TY2018