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 the percentage of accurate returns prepared, Ensure a quality and confidential experience for the taxpayer, and Ensure site compliance with program policy and IRS grant requirements

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 TP 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 LC Guide and Extranet Store equipment in secure environment Immediately call police and number on back of volunteer badge ( ) if a computer is stolen Require encryption, passwords, and antivirus software on all computers with Taxpayer data Exit Tax software 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 Intake Sheets for every return prepared (D18445) AARP Tax-Aide Tax Record Envelopes D English & D17464 Spanish (All of the above can be ordered from AARP Tax- Aide Fulfillment) LCs should read and have a copy of the current AARP Tax-Aide LC Digest available (will be mailed to LCs directly in Nov or Dec)

AARP Tax-Aide IRS Required Site Materials IRS Pub. 17 IRS Pub IRS 1040 Instructions For e-filing sites - IRS Pub EFILE Handbook For paper sites - Instructions for Schedule A (includes the state sales tax deduction tables)

AARP Tax-Aide Certified Counselors Pass the Advanced level of the IRS Test Sign Standards of Conduct statement (All AARP Tax-Aide volunteers must sign, including Client Facilitators) Must be trained in AARP Tax-Aide program policies and procedures Minimum of two certified Counselors at site

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 set of eyes Quality Review (QR) Second set of eyes is a certified Counselor Review to source documents for data and Intake Sheets to ensure nothing missed Use Quality Review Checklist (slightly modified IRS Form 8158) on the back cover of the Counselor Digest as a guide for QR Review entire return with Taxpayer Initial Site Sign-in Sheet for QR

AARP Tax-Aide Closing for the day and season All data must be returned to taxpayers at the end of the session except for that required to e-file Process exists to ensure all e-file returns are timely transmitted, rejects corrected & accepted Forms 8879, W-2, 1099s and 8453 with special attachment must be sent to the local IRS SPEC office by April 30 Taxpayer data can be retained only if the taxpayer agrees and, even then, it must be deleted off all computers by the end of April Retained data is stored on disk and by only one person in the state (ask your leader for name)

AARP Tax-Aide Accurate Activity Reporting SIDN must be on every tax return E-filing sites must use a EFIN assigned to AARP Tax-Aide and record it on all returns Stat reporting via new on-line method Site lists must reflect correct dates, times and locations. Weekly updates to IRS STARS system after September from 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 IRS Volunteer Hotline: IRS website: IRS refund help: TaxWise® help: TaxWise® website:

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 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!