1. AARP Tax-Aide 2008 - 20091 2008-2009 FOR ALL AARP TAX-AIDE SITES

2. AARP Tax-Aide 2008 - 2009 2 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

3. AARP Tax-Aide 2008 - 2009 3 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

4. AARP Tax-Aide 2008 - 2009 4 Secure Equipment and Tax Data More info in Confidentiality and Security document in LC Guide 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 Exit TaxWise ® and encryption if you step away Never post passwords on or near computer

5. AARP Tax-Aide 2008 - 2009 5 Post Required Notices and have required AARP Tax-Aide Materials AARP Tax-Aide Poster (D143) Site sign-in sheets AARP Tax-Aide Combined Intake and Quality Review Forms for every return prepared (D18445) AARP Tax-Aide Tax Record Envelopes (D12225-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)

6. AARP Tax-Aide 2008 - 2009 6 IRS Required Site Materials IRS Pub. 17 IRS Pub. 4012 IRS 1040 Instructions For e-filing sites - IRS Pub. 3189-EFILE Handbook and all documents of the above can be electronic and on the computer. For paper sites - Instructions for Schedule A (includes the state sales tax deduction tables) (Do NOT order Pub 760, IRS Envelope; Pub 1084 IRS Site Coordinator Handbook; Form 13614, Intake and Interview Sheet; and Title VI, IRS Poster)

7. AARP Tax-Aide 2008 - 2009 7 Certified Counselors Pass the Advanced level of the IRS Test Sign Standards of Conduct statement (All AARP Tax-Aide volunteers must sign) Must be trained in AARP Tax-Aide program policies and procedures New Presentation developed to cover needed material Presentation should be shown to all volunteers Counselor training is good time, invite non-counselors to that session Minimum of two certified Counselors at sites

8. AARP Tax-Aide 2008 - 2009 8 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.

9. AARP Tax-Aide 2008 - 2009 9 100% Quality Review - All Returns Second set of eyes Quality Review (QR) Second set of eyes is a certified Counselor Use the new presentation for training QR Review source documents for data and Intake Sheets to ensure nothing missed Check off Quality Review items on the new AARP Tax-Aide combined Intake/Quality Review Form Review entire return with Taxpayer Initial Site Sign-in Sheet for QR

10. AARP Tax-Aide 2008 - 2009 10 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 Train EROs with training presentation and institute process to ensure all e-file returns are timely transmitted, rejects corrected & accepted Forms 8879, W-2, and 1099s 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)

11. AARP Tax-Aide 2008 - 2009 11 Accurate Activity Reporting SIDN must be on every tax return E-filing sites must use an EFIN assigned to AARP Tax-Aide and record it on all returns Stat reporting via on-line method Site lists must reflect correct dates, times and locations Weekly updates to IRS STARS system after September from AARP Tax-Aide

12. What’s New? The combined AARP Tax-Aide Intake/Quality Review Checklist The QR checklist is required per the IRS Training Presentations have been developed for ease of leaders and standardization of information, including: Policy and Procedures for all volunteers EROs which include process to ensure all returns are transmitted and tracked to final Quality Review AARP Tax-Aide 2008 - 2009 12

13. What’s New? Page Two Internal Revenue Code Section 7216 The updated 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 2008 - 2009 13

14. AARP Tax-Aide 2008 - 2009 14 Where LCs can go for help Your District Coordinator AARP Tax-Aide LC Digest AARP Tax-Aide volunteer extranet www.aarp.org/tavolunteers (for forms, guides, presentations, and other info) www.aarp.org/tavolunteers IRS Volunteer Hotline: 1-800-829-8482 IRS website: www.irs.govwww.irs.gov IRS refund help: 1-800-829-1954 IRS Taxpayer Advocate: 1- 877-777-4778

15. AARP Tax-Aide 2008 - 2009 15 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 for a truly remarkable year in 2008 and for being here again in 2009!