1. Tax Year 20091 14 Site Procedures, Quality Reviews, In-Scope

2. Tax Year 20092 SITE PROCEDURES Site Sign-In Sheet (Start) Intake and Interview Form 13614-C Interview Process Prepare Return Quality Review Return Taxpayers signature Site Sign-In Sheet (End)

3. Tax Year 20093 AARP Site Sign-In Sheet

4. Tax Year 20094 Site Sign-In Sheet Misnamed – dont let the taxpayer near it Counselor or Greeter only ones that should make an entry Fill in the five Type of Service column only after service completed Only use one Sign-In Sheet per site All Counselors use the same sheet

5. Tax Year 20095 Site Sign-In sheet entry Taxpayers Name Column Taxpayer Name or reference Column 7 Counselors Initials Give each taxpayer a IRS Intake Interview Form with directions to complete Pages 1 & 2

6. Tax Year 20096 Intake/Interview Sheet Form 13614-C All sites must use F13614-C form and to the extent possible do so in the way described in what follows What follows is how the IRS expects us to proceed Appointment sites may have merge steps if no certified Counselor available to assist TP complete their part of the Form

7. Tax Year 20097 Intake/Interview, etc Sheet IRS Form 13614-C (4 pages) Thorough check sheet for the Taxpayers Tax Information Unfortunately the Taxpayer does not receive the Form until they come to site Questions prompt what kind of data the TP should have to complete their taxes Equivalent to what many Medical facilities require patients to fill-out before appoint.

8. Tax Year 20098 Form 13614-C contents Page 1 Form 13614-C Taxpayers Personal Information Taxpayers marital status Taxpayers declared dependents May change during the Interview

9. Tax Year 20099 Taxpayers Input Section A

10. Tax Year 200910 Part II Family & Dependent

11. Tax Year 200911 Other members of the household 2.

12. Tax Year 200912 Page 2 Taxpayer Life Event, Income & Expenses Part III

13. Tax Year 200913 Page 2 Income – In 2009 Part IV

14. Tax Year 200914 Expenses in 2009 Part V

15. Tax Year 200915 Taxpayer fills in pages 1 & 2 of Form 13614-C IRS assumed starting point of return Counselor starts the Interview - Verifies Page 1 Personal Information Counselor Reviews Personal & Dependent Information Part II 1 and 2 Answer questions on Page 3 Section B Determines the filing status of the TP S, MFJ, MFS, QW or HofH

16. Tax Year 200916 Counselors Interview Review of TP information in Parts I, II, III, IV and V Counselor completes Questions in Section B on Page 3 Counselor determines if in scope Counselor determines filing status

17. Tax Year 200917 Section B (pg 3) Counselor Completes Counselor reviews TP Information & Determines if in scope Part IV Income Line 4 Int & Div Only Part IV Line 6 – Business Income meets CE-Z requirements Part IV Line 13 Rental Income Part IV Income – Anything out of scope

18. Tax Year 200918 In-Scope Returns & Forms 8379 (Injured Spouse) 1040X (if trained) Limited Schedule K-1 that provides information only for Schedule B or D (if trained) Contributions to Charities from an IRA

19. Tax Year 200919

20. Tax Year 200920 Out of Scope Reference Guide Publication 4012 Go to Pages 14.3 & 14.4 in your Guide In the Advanced Column Highlight the following: In the rows with NO in the Advanced column Highlight the NOs and all the descriptions in that row. If the TP has an out-of-scope item do not do the return.

21. Tax Year 200921 Taxpayer Entries on Intake Interview Sheet Part I Family Need acceptable proof of taxpayers SS Number and SS Name Taxpayers dependent information on the bottom of the form Need acceptable proof of dependents SS Number and SS Name Information to determine TPs dependent

22. Tax Year 200922 Taxpayer Interview complete ready to begin return Taxpayer identification data (Part I) can be entered onto their return Determine Filing Status and Dependents Answer 7 questions in Section B on Page 3 of F13614-C

23. Tax Year 200923 Final Interview Questions F13614-C Pg 3 Section B

24. Tax Year 200924 WHAT CANT BE e-FILED Return with Invalid SSN ITIN return without approved ITIN Prior year returns Spouse not in the area or otherwise unavailable to sign the signature forms Amended Returns (1040X & IT-201X) (Can be prepared using TaxWise – but not e-filed)

25. Tax Year 200925 Return preparation reminder TaxWise Main Information page completed – DO NOT HAVE TPs enter their PIN numbers yet! Use Intake and Interview Form to verify you to included everything that the taxpayer needs to have in their return Quality Reviewer will use the form to verify nothing missing in the return

26. Tax Year 200926 Form 8453 8453 form is a transmittal cover sheet for documents or forms required for some electronic returns Most special forms are Out Of Scope: Except Broker statement used instead of entering all sales Form 8332, Release of Claim to Exemption for Child of Divorced Parents

27. Tax Year 200927 Example of attachments

28. Tax Year 200928 Form 8453 Distribution Print three copies of Form 8453 Copy 1 for taxpayer records Copy 2 – Mailed to a Processing Center with the attachments Copy 3 – Sent to IRS District Office With the attachments and the Form 1089 to be submitted to the Territorial Office

29. Tax Year 200929 Review Return with Taxpayer Line-by-line 1040 entries Any other issues that came up Highlight any carryovers Respond to any question Explain Quality Review Process

30. Tax Year 200930 QUALITY REVIEW 100% quality review This means a second set of counselor eyes Use Intake & Interview check off list IRS will do reviews on sample basis: Site Reviews & Tax Return Reviews o Treasury Inspector General for Tax Administration (TIGTA) conducts a few Shopping Reviews & the IRS does more

31. Tax Year 200931 QR of an Electronic Return Approach Quality Reviewer should move to preparers computer to check return Reduces amount of material printed Minimizes amount of material that needs to be shredded

32. Tax Year 200932 QR Check List 12 Questions F13614-C Page 3 Section C

33. Tax Year 200933 Questions Contd.

34. Tax Year 200934 Electronic Return QR Validate use of scratch pads Never use when a form or worksheet was available Remove unnecessary overrides Few exceptions No RED MARKS No incomplete forms or entries

35. Tax Year 200935 Main Information Page Verify the entries on the Main Information Screen Spelling of names, address SSN, filing status Dependents bank numbers, etc

36. Tax Year 200936 E-file Quality Review contd Verify that all TP W2s, 1099Rs are in the return & correct Verify content of schedule entries

37. Tax Year 200937 Paper Return Quality Review Use TP Intake and Interview form and SSN information are correctly entered into the 1040 return. Verify 1040 filing status entries and dependent data. Use Preparers worksheets to Verify that income sources and TP Income forms have been entered (amount and location) into the return

38. Tax Year 200938 Paper Return Quality Review contd. Verify Taxable social security calculation Verify that the tax owed has been correctly calculated (CGs & QD rates) Verify that all the remaining entries on the Intake and Interview form have been included in the return

39. Tax Year 200939 QR Check Complete e-file return Print the taxpayers copy of the return Ready for TP signatures Instruct TP about tax payments due Paper return Reviewed return ready for TP signatures Copy can be provided to TP

40. Tax Year 200940 TP Signatures contd Electronic Returns Two 8879 & TR-579 forms must be signed by taxpayer Taxpayer gets one copy of 8879 & TR-579 form ERO gets one copy of 8879 (W-2s and 1099s with withholding attached to form) and one copy of TR-579

41. Tax Year 200941 TP Signatures contd 1040 & 1040A Paper Returns Attach withholding forms to 1040 IT201 & IT150 All IT2 and IT1099R with withholding New IRS mailing addresses

42. Tax Year 200942 TP Document Assembly Carryovers highlighted Authorization (Form 8879) 1040 (page 1 and 2) Schedule A, B, C-EZ, D Supporting Worksheets if needed

43. Tax Year 200943 The Last Words to Taxpayers Remind taxpayers to: Bring back their record envelopes next year Retain tax return records for three years Thank them for participating in the program If they want to donate to the program, there is way to make a NY-4 donation

44. Tax Year 200944 CONFIDENTIALITY, PRIVACY, AND SECURITY Keep Taxpayer information strictly confidential –do not disclose to unauthorized individuals Counsellors should remove taxpayer data after not needed for e-filing ERO retains signature forms, withholding and/or broker forms and the electronic data necessary for e- file process during the season

45. Tax Year 200945 Site Administrative work End of day wrap up Summarize the Sign-In Form Secure equipment Dispose of sensitive working papers with taxpayer data

46. Tax Year 200946 SITE SIGN-IN SHEET (exit)

47. Tax Year 200947 SITE ACTIVITY REPORT Designated Site R.I. Totals the columns on the Site Sign-In Sheet Site R.I. combines daily sign-in sheet totals to create the total monthly activity

48. Tax Year 200948 Monthly site activity summary Site R.I. Sends the Monthly Site Sign-In Totals to the District Coordinator District Coordinator enters the site activity totals into the AARP automated data collection system.

49. Tax Year 200949 Due Dates for sites Monthly Reporting Periods for sites to District Coordinator Louis Eber Report PeriodDue Date 2/2 to 2/28March 3 3/1 to 3/31April 3 4/1 to 4/15April 18

50. Tax Year 200950 End of Tax Season Expense Reimbursement Flat-rate reimbursement of $35 or Itemized driving expenses Mileage at $ 0.50 rate per mile max Need specific dates/locations Covers counseling 2/1 – 4/15 Expense report - submit to LC or DC after season ends