TAX-AIDE AARP Foundation Tax-Aide Scope What’s In – What’s Out Instructor Workshop

TAX-AIDE Scope – noun: extent or range of view, outlook, application, operation, effectiveness, etc. 2 Instructor Workshop Taxpayer Needs IRS Policies Volunteers Training Depth/Breadth AARP Policies Tax Law Complexities

TAX-AIDE Scope – Strive for Balance 3 Instructor Workshop Taxpayer Needs IRS Policies Volunteers Training Depth/Breadth AARP Policies Tax Law Complexities

TAX-AIDE AARP Tax-Aide Scope Manual ● Lists scope status of (almost every) form and schedule Tax-Aide volunteer will see ● Updated annually by NTTC ● On OneSupport Tax Training| Tax Law Instructor Workshop

TAX-AIDE Scope ● Pubs 4491 and 4012 include scope notes ● Scope Manual overrides these publications for AARP Foundation Tax-Aide Instructor Workshop

TAX-AIDE Volunteer Protection Act of 1997 ● Public Law approved by 105th Congress ● Provides liability protection to volunteers ● If acting within scope of volunteer responsibilities ● Can do less, but cannot exceed scope Instructor Workshop

TAX-AIDE Scope Manual  Denotes the title of the line, box or form Instructor Workshop F(orm) S(chedule) # L(ine) B(ox) # IN SCOPE YES NO Column 3: Yes = The form, line or box is in scope for sites having at least two volunteers certified at the appropriate level. No = The form, line or box is out of scope. Column 4: Limitations or expansion of each scope topic including certification levels which may be in/out of scope.

TAX-AIDE Form 1040 Instructor Workshop F YesIn scope except for:  General Rule was used to figure the taxable portion of pensions and/or annuities for past years  See F 1099-R limitations F YesRents, Royalties, K1s  See Schedule E limitations F NoFarm income or (loss) F YesUnemployment compensation F YesSocial Security benefits Including foreign social security from Canada and Germany that is treated as U.S. social security

TAX-AIDE Tax Documents Instructor Workshop F 1099-B YesIn scope except for boxes:  7 Bartering  9-12 Contracts F 1099-C YesIn scope for COD only; except for  Residence previously rented or used in a business F 1099-DIV YesIn scope except for:  2c (1202 gain)  8-9 (Liquidation Distributions)  If alternative minimum tax generated F 6251

TAX-AIDE Other Forms Instructor Workshop F 1116 YesIn Scope Only For:  Simplified Limitation Election (SLE)  Balance of form in scope only if certified for International. F 1127 NoExtension of Time for Payment of Tax Due to Undue Hardship F 1310 YesStatement of Person Claiming Refund Due a Deceased Taxpayer F 2106 EZ YesBusiness Related Expenses  In scope only for Sch A Itemized Deductions, unless certified in military F 2106 YesIn scope for military only

TAX-AIDE Scope Manual ● Reference Tool ● Use in conjunction with introductory ‘Scope of Service’ information in Pub 4491 Instructor Workshop

TAX-AIDE Scope: What’s In – What’s Out Questions? Comments? Instructor Workshop A hole has been found in the nudist camp wall. The police are looking into it.