1. The Client Facilitator
Tax Year 2016
The Client Facilitator is generally the first “face” the taxpayer sees when coming to a site.
The CF “facilitates” the start of the process of determining if the taxpayer is eligible to use Tax-Aide’s services and ensuring the taxpayer has all the needed documents.
This training supplements the Volunteer Site Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers

2. Goal
Ensure Client Facilitators (CF) are adequately prepared to effectively function in their role
Client Facilitator Training – TY2016

3. Objectives
Increase CFs understanding of the essential role they play at the tax site.
Increase CFs understanding of the role, duties and requirements
Enhance CFs knowledge of resources and tools used in this role
There are a number of tools/resources designed to enhance the role of the CF. Resources include C(Intake and Interview), Supplemental Intake Sheet, Activity Log, Scope Poster, and Taxpayer Information and Responsibilities poster. These tools will be reviewed more in depth later in the presentation. 
Client Facilitator Training – TY2016

4. What/Who is a Client Facilitator?
First point of Contact
Greeter, Screener, Interviewer
Does not answer tax questions unless a certified Counselor
Ensures taxpayer completes intake sheet in its entirety
Tasks are site-specific depending on layout, privacy available to work with taxpayer, skills and training of CF, etc.
Wear nametags—first name and last name initial (not full last name)
Know your hours and be on time to greet taxpayers
Get to know your local coordinator and preparers
Stressed out/confused taxpayers need a positive, non- confrontational attitude
If clients get pushy or intimidating, get the local coordinator to handle
When in doubt or have questions, go to the Local Coordinator.
Direct taxpayers to posters if necessary, but never turn a taxpayer away without local coordinator getting involved.
Client Facilitator Training – TY2016

5. What/Who is a Client Facilitator? (cont)
Assists in collection and record site service counts
Local Coordinator or a Counselor can also be a Client Facilitator
Site-specific, but potential tasks can include:
Greets the client;
Maintains the sign-in log;
Explains the tax prep process and possible wait time;
Explains ID documents required;
Explains tax documents required;
Explains completion of the Form 13614C – intake questionnaire;
Screens the intake questionnaire to ensure it is complete;
Directs clients to other sites such as state or local, Social Security, etc.
Starts the envelope for holding taxpayer documents
Client Facilitator Training – TY2016

6. Benefits of a Client Facilitator
Creates pleasant welcoming atmosphere at site
Calms worried or impatient taxpayers
Avoids unnecessary taxpayer delays
Brings order to administration tasks
Increases site productivity
Client Facilitator Training – TY2016

7. Client Facilitator Qualifications
Personable, organized, patient, diligent
Knows Tax-Aide policies and site procedures
Need not be certified Counselor
Client facilitators:
Play a vital role at the site
Being a people person, enjoying working with the public, and being organized is essential to being successful in this role.
If there is concern with a taxpayer and you do not feel comfortable, see the LC or Shift Coordinator for assistance.
Client Facilitator Training – TY2016

8. Requirements to be Client Facilitator
Complete AARP Volunteer Site Policy and Procedure training
Pass Volunteer Standards of Conduct test
Pass Intake/Interview & Quality Review test
Sign Volunteer Agreement – Form
Client facilitators:
Have two trainings and certification tests to pass
Volunteer Standards of Conduct which must be taken by all volunteers
New this season is the Intake/Interview and Quality Review training and test
Plus, all volunteers must sign the volunteer agreement which states that the volunteer agrees to adhere to the policies of the IRS
Client Facilitator Training – TY2016

9. Client Facilitator Tasks
Greets and welcomes taxpayer
Ensures taxpayer is logged in on activity log
Alerts Local Coordinator or Shift Coordinator if taxpayer requires/ requests special assistance
“Potential” tasks – depends on how well the CF is trained and used and if the LC specifies other duties.
BEST PRACTICE: have the CF highlight the boxes on income documents of the taxable amounts and any withholding amounts, if they feel comfortable or knowledgeable enough to do this.
BEST PRACTICE: Have the client facilitator review the intake sheet and highlight any positive “YES” or “UNSURE” answers. This will help to make the counselor aware when they are reviewing the intake.
Client Facilitator Training – TY2016

10. Client Facilitator Tasks (cont)
Explains Interview/Intake Sheet – assists with completing as necessary
Explains the tax return preparation process for the site
Assigns taxpayer to Counselor following site procedures
“Potential” tasks – depends on how well the CF is trained and used and if the LC specifies other duties.
BEST PRACTICE: have the CF highlight the boxes on income documents of the taxable amounts and any withholding amounts, if they feel comfortable or knowledgeable enough to do this.
BEST PRACTICE: Have the client facilitator review the intake sheet and highlight any positive “YES” or “UNSURE” answers. This will help to make the counselor aware when they are reviewing the intake.
Client Facilitator Training – TY2016

11. Client Facilitator Tasks (cont)
Ensures activity log updated when taxpayer departs site
Additional duties as assigned by LC
Ensures every applicable question on Intake Sheet is answered “YES” or “NO” or “UNSURE”
Client Facilitator Training – TY2016

12. Client Facilitator Tasks (cont)
Ensures taxpayer has SSN or ITIN for everyone on return and verifies ID
Sorts documents in Form 1040 order by taxpayer/spouse
Check documents – are they “in scope”?
Client Facilitator Training – TY2016

13. Volunteer Standards of Conduct
Follow the Quality Site Requirements
Do Not accept payment or solicit donations for federal or state tax return preparation
Never solicit business for self or others
Do Not knowingly prepare a false return
Do Not engage in any criminal or any conduct deemed to have a negative effect on the program
Treat all taxpayers in a professional, courteous and respectful manner
Client Facilitator Training – TY2016

14. Volunteer Standards of Conduct
Explain the site process to the taxpayer
Sign-In
Complete Intake and Supplemental Intake Sheets
Document review and Interview with Counselor
Tax Preparation with Counselor
Quality Review
Taxpayer advised that they are responsible for the accuracy of their return
Taxpayer signs return
Client Facilitator Training – TY2016

15. Volunteer Standards of Conduct (cont)
Pass the Volunteer Standards of Conduct (VSOC) test with 80% or higher
Sign the Volunteer Standards of Conduct Agreement
Failure to abide by the Standards of Conduct is cause for dismissal
ALL Tax-Aide volunteers must successfully pass the Volunteer Standards of Conduct test.
It is highly recommended that CFs complete this test using Link & Learn.
Client Facilitator Training – TY2016

16. Volunteer Standards of Conduct All volunteers must sign Form 13615
critical text
Instructions: All VITA/TCE volunteers (whether paid or unpaid workers) must pass the Volunteer Standards of Conduct Test, and sign and date Form 13615, Volunteer Standards of Conduct Agreement, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers, site coordinators, and VITA/TCE tax law instructors must certify in the Intake/Interview & Quality Review and tax law prior to signing this form. This form is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity, with photo ID, and signs and dates the form.
The Standards of Conduct are listed on Form Volunteer Standards of Conduct Agreement – VITA/TCE Programs. This is the document that all volunteers (Counselors, Quality Reviewers, greeters, Client Facilitators, etc.) have to sign.
Client Facilitator Training – TY2016

17. Form 13615, Page 2
Client Facilitator Training – TY2016

18. Prepare for Intake/Interview Test
All taxpayers must complete Form C – Intake/Interview Sheet 
Volunteers are to review taxpayers’ photo identification to deter identity theft
Proof of Health Insurance is not required
The completion of the Intake/Interview and Quality Review training and test is a NEW requirement for AARP Foundation Tax-Aide Client Facilitators, which has been noted in the Policy & Procedures Manual in Fall CFs will complete this test and need to successfully pass with an 80% or higher each tax season.
While it is highly recommended that CFs can take the test electronically via Link & Learn, paper tests will also be accepted.
Client Facilitator Training – TY2016

19. Prepare for Intake/Interview Test (cont)
Taxpayers are to be assigned to Counselors with the appropriate certification level
ALL Tax-Aide counselors are certified at the Advanced Level
Counselors can only prepare returns at the level for which they are certified
Client Facilitator Training – TY2016

20. Prepare for Intake/Interview Test (cont)
All tax returns must be quality reviewed counselors are not allowed to quality review returns that they prepared
Quality Reviewers must be at the same or higher level of certification to review tax returns at site
Quality reviewers checks the accuracy of the return
Client Facilitator Training – TY2016

21. Prepare for Intake/Interview Test (cont)
Quality Reviewer explains to the taxpayers that they are responsible for the accuracy of their return before the taxpayer signs
Client Facilitator Training – TY2016

22. Client Facilitator Job Aids
Form C
Supplemental Intake Sheet
Site Sign In/Activity Reporting Log
In Scope/Out of Scope Poster
Taxpayer Information and Responsibility Poster
Provide CFs with the tools they will need to do their job.
Hand-Out – Glossary of Acronyms
Thoroughly review the tools and the purpose of the tools with the CFs.
Client Facilitator Training – TY2016

23. Client Facilitator Job Aids (cont)
Local Social Security offices/addresses
Other local city or state office addresses that might be needed or helpful
List of frequently used acronyms
Provide CFs with the tools they will need to do their job.
Hand-Out – Glossary of Acronyms
Thoroughly review the tools and the purpose of the tools with the CFs.
Client Facilitator Training – TY2016

24. The Intake Sheet is four pages.
The CF will inform the taxpayer to complete the intake sheet in its entirety, with concentration on pages 1-3. The 4th page is for the Counselor and the Quality Reviewer.
CF will verify that the taxpayer has answered all of the questions in Parts I and II so that these sections are completed in its entirety. For example, in Part II question 2, if the taxpayer does not have anyone who lived with them last year or anyone they supported but did not live with them last year they can place “N/A” on the first line.
Note: The grey shaded area is to only be completed by the certified counselor. The taxpayers does not complete that section.

25. In Part III, IV and V, the CF confirms that the taxpayer has answered all questions, even if they mark the box “unsure”. At times that taxpayer would say that they do not understand the question. In these situations, simply inform the taxpayer that they can mark “unsure” and they will have an opportunity to discuss this with a certified counselor.
Remember, unless you are a Tax-Aide certified counselor, do not answer tax law questions!

26. In Part VI, with the exception of the grey shaded area, CF confirms that the taxpayer has answered all questions, even if they mark the box “unsure”.
In Part VII, the CF confirms that the taxpayer has completed this entire section. Even if the taxpayer enters N/A or mark “Prefer not to answer” that is suffice.
Note: The Additional comments section will be used by the counselor and the quality reviewer during the interview with taxpayer.

27. The Supplemental Intake sheet is required for use at all Tax-Aide sites.
CF will provide a supplemental intake sheet to each taxpayer for completion.
If the taxpayer prefers not to answer the questions, that is fine. Instruct the taxpayer to indicate N/A or “Prefer Not to Answer” on the supplemental intake sheet so that the counselor is aware that the taxpayer didn’t forget to complete the document.
The taxpayer will provide this completed form to the counselor along with the C and supporting documents to have their tax return prepared.

28. Provide an overview to the CFs on the purpose and how to use the activity reporting, quality review and ERO tracking log.
This tool is used to maintain an organized workflow at the tax site as well as to ensure that Tax-Aide tracks the people served at each site, which is one of the measures that is required by AARP Foundation.

29. CFs are to become familiar with this poster and use it as an resource.
The Scope Poster highlights what Tax-Aide Counselors can and cannot prepare. Out of Scope Information is provided at the site because the Tax-Aide counselors are required to stay within the scope of the program. The Out of Scope Poster is a tool to help guide the volunteers at the site and also act as an aide for the CFs when a taxpayer asks why their return can’t be prepared. The LC has access of the full list of what is in and out of scope for the program.
CFs are to become familiar with this poster and use it as an resource.
CFs, the Scope Poster at the site will have more information included, this simply serves as a sample
CFs remember to communicate with the Local Coordinator (LC) or Shift Coordinator (SCO) and inform them if it likely the taxpayer has a tax form that is out of scope. The LC or SCO makes the final decision.
Client Facilitator Training – TY2016

30. Section 1 - Guidelines for taxpayers
Taxpayer Information and Responsibilities tool highlights the expectations of the taxpayers as well as Tax-Aide’s pledge to the taxpayer.
There are four sections to the Taxpayer Information and Responsibilities tool
Section 1 - Guidelines for taxpayers
Section 2 – Guidelines for volunteers
Section 3 - Simplified overview of the Tax-Aide process, which the CF should explain to the taxpayer
Section 4 – A short list of essential documents taxpayers might need to bring to the site, depending on their circumstances
This slide covers the first section
Client Facilitator Training – TY2016

31. Taxpayer Information and Responsibilities (cont)
This slide covers sections 2 and 3.
Section 2 includes guidelines for the volunteers to follow. If you experience working with a difficult taxpayer, please see the Local Coordinator or Shift Coordinator for assistance.
Section 3 is an overview of the process that the taxpayer will go through when receiving tax preparation assistance from Tax- Aide
Client Facilitator Training – TY2016

32. Taxpayer Information and Responsibilities (cont)
Section 4 of the Taxpayer Information and Responsibilities provides an overview of the Essential Documents that taxpayers must bring to the site, depending on the situation. Note that the Picture ID, Social Security cards or ITIN documents are required for all, unless otherwise directed by the Local Coordinator or Shift Coordinator.
Client Facilitators may wish to become more familiar with other documents that they might see frequently at a Tax-Aide site. CFs can visit aarpfoundation.org/taxaide for more information
If CFs would like to see the examples of actual forms, CFs may visit irs.gov and search for the title of the form (e.g R)
Client Facilitator Training – TY2016

33. Typical Forms… W-2 (Wage and Tax Statement)
W-2G (Certain Government Payments)
Schedule K-1 (Partner’s Share of Income; Estate or Trust)
1095-A (Health Insurance Marketplace Statement)
1099-R (Distribution from Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.)
1099-INT (Interest Income)
1099-DIV (Dividends & Distributions)
1099-MISC (Miscellaneous Income)
1099-G (Certain gambling winnings)
1099-B (Proceeds from Brokers and Barter Exchange Transactions)
SSA – 1099 (Social Security Benefit Statement)
RRB – 1099 (Railroad Retirement Benefits)
This list highlights the most common forms that Tax-Aide volunteers see at the majority of sites. This being said, there may be other forms that are often seen in certain regions of the country. Inform CFs in you area about other common forms that may arise, so they become familiar with those forms are well.
Client Facilitator Training – TY2016

34. Missing documents or ID, out of scope, …
Tax-Aide Process
Door
Taxpayer
Taxpayer
Missing documents or ID, out of scope, …
Forms printed and signed
Welcome and greet
Sign-in
Taxpayer completes IRS Intake Sheet & Supplemental Intake Sheet
Client Facilitator
Taxpayer
The CF provides an overview of the process a taxpayer goes through at a Tax-Aide site.
Return(s) Quality Reviewed
Taxpayer
Screen
Taxpayer
Counselor conducts Interview and prepares tax return(s)

35. Client Facilitator Questions? Comments…
CF’s are the taxpayer’s first point of contact and play a vital role in setting the stage for a cooperative exchange and successful and accurate tax return preparation!
Client Facilitator Training – TY2016