1. Tax-Aide Local Coordinator Training
Tax Year 2017
This training supplements the Tax-Aide Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers

2. Policy Training Requirement
Dec 8, 2010
Policy Training Requirement
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 – TY2017

3. 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 – TY2017

4. 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 – TY2017

5. LC Training Presentation
Info slide for DC
Not for presentation
This presentation provides a “template” for District Coordinators
Presentation should be modified to meet District needs
Slides marked with a green star are mandatory
Modify remaining slides to meet district needs
Slide notes contain information to promote discussion
The term Local Coordinator (LC) includes Shift Coordinators
Local Coordinators (LC) are typically among the most experienced Volunteers in the district. Those that certify as Counselors often complete their certification through self-study and take their examinations on-line and thus spend little, if any, time face-to-face in the classroom. LC training varies significantly across districts and states. It can consist of as little as a short gathering to view the Policies and Procedure Presentation or as extensive as an entire day of presentations and discussions. Having the district leaders come together for training is an opportunity to discuss a wide range of topics and exchange ideas. There is a variety of presentations and topics for discussion (contained in these slides) that can enhance the LC’s performance during the tax season. While the list of topics may seem extensive, the purpose is to stimulate discussion among district leadership to evaluate and improve LC Training. Districts can pick those topics most applicable to a district and most of the topics require only short discussions. For this discussion, Local Coordinator and Shift Coordinator are included in the general term Local Coordinator.
Local Coordinator Training – TY2017

6. Leading the Training
Info slide for DC
Not for presentation
Overall responsibility lies with the District Coordinator (DCs)
Training can be enhanced by involvement from the entire District Management Team (DMT)
DCs can also use LC Training to establish/reinforce District policies
While it is the District Coordinator’s (DC) responsibility to train Local Coordinators, the entire District Management Team can be involved. For example:
--The District Coordinator can provide the overall leadership of the training with emphasis on Policies and Procedures at the District level as well as general AARP Foundation Tax-Aide administration issues.
--The District Training Coordinator is often one of the best instructors and can greatly assist the DC in presenting a variety of the topics discussed below.
--The District Technology Coordinator can provide information on the technical aspects of site administration to include software set-up, computer/printer networking, ERO issues, etc.
--The District Administration Coordinator can provide training on volunteer administration, especially effective use of the Volunteer Portal and OneSupport.
Training for LCs can be done in a workshop format which can include presentations, round table discussions, break out group topics, and hands-on software demonstrations/exercises. The agenda for the workshop will vary depending on the needs of the district. One of the best values of the workshop is the ability to capitalize on the opportunity to tap the vast experience of the district’s most experienced leaders and discuss best practices. This will be especially beneficial to any new LCs. Some of the topics shown on these slides may be areas where the DC would want to establish district policies, for example what is acceptable to verify Bank Account Information.
Local Coordinator Training – TY2017

7. The IRS and Tax-Aide policies and procedures support this objective
Program Objective
Provide caring, courteous service that results in correct tax returns and the optimum outcome for each taxpayer and fulfillment for volunteers.
Tax-Aide Policies and Procedures – TY2017

8. Topics What’s new… AARP Foundation Tax-Aide administration issues
Site management
Return management
Advanced tax topics
Local Coordinator Training – TY2017

9. What’s New? Tax law changes Software changes IRS Fact Sheets
Scope changes
Policy and procedure updates
What’s New. Are there any significant tax law or software changes? A review of any pertinent IRS Fact Sheets along with the Tax-Aide guidance is also an appropriate LC discussion topic.
Local Coordinator Training – TY2017

10. 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 – TY2017

11. Policies and Procedures
Grant Requirements
AARP Foundation Tax-Aide Program Guidelines
Program Policies
Volunteer Standards of Conduct
Taxpayer Information and Responsibilities
IRS requires training on their two topics as part of grant requirements to fund Tax-Aide program
Quality Site Requirements
Incident Review Protocol
Tax-Aide Policies and Procedures – TY2017
Regional Meetings

12. 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 – TY2017

13. 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 – TY2017

14. 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 (QSR #5)
Local Coordinator Training – TY2017

15. 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)*
*Order through Portal
Local Coordinator Training – TY2017

16. 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
Includes AARP Foundation Tax-Aide Supplemental Intake Sheet
Cybertax messages identified as “IRS Volunteer Quality Alerts” (available on OneSupport Help Center) (QSR # 4)
*Order through Portal
Local Coordinator Training – TY2017

17. Required IRS Site Materials:
·         Remind all Counselors to input the answers to the supplemental questions as provided by taxpayer
·         Ensure site administrator adds the supplemental questions as Custom Question in TaxSlayer
·         Ensure each taxpayer is given supplemental intake sheet
Required IRS Site Materials:
Pub 17 – Your Federal Income Tax for Individuals*
Pub 4012 – Volunteer Resource Guide*
Form C: Intake/Interview & Quality Review Sheet – must use current year only†
* Electronic or paper copy
†Order from IRS
Local Coordinator Training – TY2017

18. Also Useful at Sites:
Tax-Aide Scope Manual – available on OneSupport Help Center
IRS 1040 Instructions
Applicable state tax materials
Local Coordinator Training – TY2017

19. 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 – TY2017

20. Do not provide copy if return is not to be filed, e. g
Do not provide copy if return is not to be filed, e.g., out of scope, incomplete
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.
Local Coordinator Training – TY2017

21. 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 8879, W2s, 1099s, etc.)
Taxpayer documents must never be taken home to prepare a return
Local Coordinator Training – TY2017

22. 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 – TY2017

23. Secure Equipment and Tax Data
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
More information regarding Confidentiality and Security is on OneSupport Help Center
Local Coordinator Training – TY2017

24. 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 – TY2017

25. Incident Review Protocol
Applies to events that relate to accidents, severe illness or threatening behavior
On OneSupport
Incident Review Instructions
AARP Foundation Tax-Aide Incident Review Form
Local Coordinator Training – TY2017

26. 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 – TY2017

27. 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 – TY2017

28. 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 – TY2017

29. Volunteer Portal
LCs should understand the information available on Volunteer Portal including ordering materials
LCs should know how to access OSHC and know what resources are available
OSHC – OneSupport Help Center
Local Coordinator Training – TY2017

30. Accurate Activity Reporting
If a volunteer representing Tax-Aide gives a community presentation on tax law issues, count the estimated audience as Q&A service
Accurate Activity Reporting
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
Local Coordinator Training – TY2017

31. 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 – TY2017

32. 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, 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 – , pre-shift meetings, weekly “team s,” 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 – TY2017

33. 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?
--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 – TY2017

34. Site Management Topics
Intake and Interview (I&I) Sheet
Supplemental I&I Sheet
Liaison with the site host
Taxpayer issues
Public Relations
--Intake and Interview (I&I) Sheet. 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 has a supplemental I&I Sheet to gather diversity data. How is that implemented? Data is only recorded if the taxpayer fills out the sheet, so LCs need to ensure their counselors understand how to handle these sheets with the taxpayers.
--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 – TY2017

35. 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 – TY2017

36. 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 – TY2017

37. Return Management Topics
Taxpayer ID and SSN Verification
Bank information verification
Form 8879 signatures
Paper returns
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?
--Form 8879 signatures. What procedures are in place if both spouses cannot be present to sign the 8879?
--Paper Returns. What are acceptable circumstances for preparing a paper return? Does/should it require LC approval?
--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?
Local Coordinator Training – TY2017

38. 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 – TY2017

39. Custom Questions Answered
Language other than English
Recommended
Are you … Veteran of US Armed Force?
Member of household disabled
Race/ethnicity (taxpayer #1)
Required
Hispanic… descent (taxpayer #1)
Race/ethnicity (taxpayer #2)
Hispanic… descent (taxpayer #2)
Local Coordinator Training – TY2017

40. Advanced Tax Topics
Ideally, each site has two or more Master Level Counselor(s) 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 – TY2017

41. 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 – TY2017

42. 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 – TY2017

43. 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 – TY2017

44. 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 – TY2017

45. 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 – TY2017

46. Where To Go for Help: Your District Coordinator
AARP Foundation Tax-Aide OneSupport Help Center
IRS website:
IRS Taxpayer Advocate:
Local Coordinator Training – TY2017

47. 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 – TY2017

48. LC Training
Local Coordinator Training – TY2017