AARP Tax-Aide FOR ALL AARP TAX-AIDE SITES

AARP Tax-Aide 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”

AARP Tax-Aide 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

AARP Tax-Aide Secure Equipment and Tax Data More 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

AARP Tax-Aide 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.)

AARP Tax-Aide IRS Required Site Materials IRS Pub. 17 IRS Pub IRS 1040 Instructions IRS Intake/Interview and Quality Review Sheet for every return prepared (IRS C) For e-filing sites - IRS Pub 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)

AARP Tax-Aide 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

AARP Tax-Aide 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 customer’s sex, race, age, religion, etc.

AARP Tax-Aide % 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.

10 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

AARP Tax-Aide 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

AARP Tax-Aide 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

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. AARP Tax-Aide

What’s 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 AARP Tax-Aide

AARP Tax-Aide Where LCs can go for help Your District Coordinator AARP Tax-Aide LC Digest AARP Tax-Aide volunteer Extranet (for forms, guides, presentations, and other info) IRS Volunteer Hotline: IRS website: IRS refund help: IRS Taxpayer Advocate:

AARP Tax-Aide 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!