1. 1 NTTC/NTC ERO Training 2011 Tax Year 2007 ERO TRAINING ELECTRONIC RETURN ORIGINATOR (ERO) (Transmitter in Tax-Wise)

2. 2 NTTC/NTC ERO Training 2011 Tax Year 2007 ERO QUALIFICATIONS EROs must:  Be certified AARP Tax-Aide volunteers  Be (or become) proficient with IRS- supplied tax preparation software.

3. 3 NTTC/NTC ERO Training 2011 ERO RESPONSIBILITIES  Security of taxpayer data  Transmission of e-file returns  Record keeping  Communications

4. 4 NTTC/NTC ERO Training 2011 SECURITY OF TAXPAYER DATA IRS Pub 3189 requires all volunteers:  To be vigilant  To physically protect  Printed data  Electronic data  Equipment See IRS Pub 4299 “Privacy and Confidentiality”

5. 5 NTTC/NTC ERO Training 2011 SECURITY OF TAXPAYER DATA This means:  Taxpayer data must be encrypted  Computers must be physically secured  Operating System and TW must be password protected  Taxpayer documents must be secured See Pub 3189

6. 6 NTTC/NTC ERO Training 2011 TRANSMISSION OF E-FILE RETURNS  Restore returns to transmitting computer, if using different computers with TW Desktop  Check for errors (i.e. “red” indicators are cleared on forms and tree)  Run diagnostics and re-create e-files, if necessary

7. 7 NTTC/NTC ERO Training 2011 TRANSMISSION OF E-FILE RETURNS  Print (or save) and review E-file Submission Report  Transmit returns and get Acknowledgments  Update Filing Status Logs, if used See PUB 3189

8. 8 NTTC/NTC ERO Training 2011 TRANSMISSION OF E-FILE RETURNS

9. 9 NTTC/NTC ERO Training 2011 TRANSMISSION OF E-FILE RETURNS  If Transmitting State Returns:  New for TaxWise 2011  You can transmit state returns “LINKED” to your Federal Return. This means that State Return is not forwarded to the state until after the federal return is accepted.  State Returns can still be sent “UNLINKED” and without a Federal Return.

10. 10 NTTC/NTC ERO Training 2011 ACKNOWLEDGEMENTS  Get Acknowledgements  Federal and State ACKs  TaxWise e-mails  Print (or save)Acknowledgement Report  Check for rejects

11. 11 NTTC/NTC ERO Training 2011 ACKNOWLEDGEMENTS  Match to transmitting document or other tracking document  Update Return Status logs (if used)  If no acknowledgement within 3 days:  Contact CCH and investigate  Ensure problem is corrected

12. 12 NTTC/NTC ERO Training 2011 ACKNOWLEDGEMENTS

13. 13 NTTC/NTC ERO Training 2011 HANDLING REJECTS  Correcting Rejects:  ERO – i.e. generally simple fixes, some may require contacting the taxpayer  Site Volunteers when issue is more complex - LC, QR or Counselors

14. 14 NTTC/NTC ERO Training 2011 HANDLING REJECTS (cont’d)  Look for the reject code  TaxWise describes and shows error in return  The first step is to clearly identify what caused the reject  The most common rejects involve SSN and EIN mismatches  Look at return or contact site or taxpayer to correct.

15. 15 NTTC/NTC ERO Training 2011 HANDLING REJECTS (cont’d)  Correct error, if possible  If name or SSN is unchanged, rejected returns can be re-transmitted without new Form 8879 signatures if :  Change in total income or AGI is less than $50 and….  Change in total tax, federal tax withheld, refund or amount due is less than $14

16. 16 NTTC/NTC ERO Training 2011 HANDLING REJECTS (cont’d)  The taxpayer should be advised of the change and typically should be provided a corrected copy of the return, even if it does not require a resigned Form 8879. (unless it is just an EIN correction)  If cannot be e-filed, convert to paper and have the taxpayer mail the return  Provide feedback to counselor and quality reviewer to prevent similar errors

17. 17 NTTC/NTC ERO Training 2011 RECORD KEEPING  Beginning 2011 tax year, we no longer will retain and send to the IRS:  A signed copy of Form 8879 and income statements (W2, W2G and 1099s’)  AARP will no longer permit retaining a paper copy or supporting documents at the site except for use with Form 8453 mailing  This will require sites to revise their e-filing procedures

18. 18 NTTC/NTC ERO Training 2011 Form 8453 - New Option (Not supported by AARP 2011)  New option for both TWO & Desktop with MeF to allow (“scanned “.pdf) attachments with returns  Eliminates mailing the Form 8453 and with supporting documents to the IRS  AARP Tax-Aide will not use this option for 2011 (i.e. also AARP will not provide scanners for this purpose)

19. 19 NTTC/NTC ERO Training 2011 Tracking of Returns for E-filing  Each site will track returns to make sure the ERO knows which returns are ready for e-filing  Returns must be transmitted and accepted in a timely manner.  Each site must adopt a method to protect TP data and privacy

20. 20 NTTC/NTC ERO Training 2011 Taxpayer Data and Privacy Policy  The Site or ERO will not keep any forms or documents with a taxpayer identity and/or SSN that is not mandated by the IRS or a State. ie. Form 8453 if used for mailing

21. 21 NTTC/NTC ERO Training 2011 Tracking Returns for e-filing  Use Return Stage in TaxWise to track return status  Use the site activity sign-in or log to track the returns for communication to the ERO for transmitting both federal and state returns

22. 22 NTTC/NTC ERO Training 2011 Return Stage  This feature in TaxWise is used to communicate to ERO status of return  e-file - Ready to File  e-file - Needs QR  e-file - Needs signed 8879  e-file – Incomplete  Paper – Complete  Paper – Incomplete  Do not file

23. 23 NTTC/NTC ERO Training 2011 Site sign-in/log sheet  In addition to using Return Stage in TaxWise;  The site will record on the site sign- in/log sheet the status of the return:  Ready to e-file;  Waiting for signature of Form 8879;  Return will be paper filed;  Waiting for Taxpayer documents  Question only – no return prepared

24. 24 NTTC/NTC ERO Training 2011 Modified TaxAide Site Sign-In Sheet

25. 25 NTTC/NTC ERO Training 2011 Other Recommendations for Communications to ERO  Use of a client letter for communication to the ERO – must not contain taxpayer SSN  Separate logs for each counselor tracking their completed returns

26. 26 NTTC/NTC ERO Training 2011 ERO TRAINING  TaxWise Training is currently available from www.IRS.govwww.IRS.gov  Accessed through Link and Learn  Will also be on the Extranet  Scenarios specifically designed to cover the types of tax returns that volunteers encounter  Click the starburst to begin the login process for the Practice Lab

27. 27 NTTC/NTC ERO Training 2011 ERO TRAINING  Lessons offered for TaxWise are grouped by task for both TWO & Desktop  Administrative  Return Preparation  Other topics include  Customer Support Site  University  Differences between TWO\TWD  Tax Law Changes  Contact Information

28. 28 NTTC/NTC ERO Training 2011 ERO TRAINING  The TaxWise Desktop Classes for Admin included lessons such as  System requirements  Security Manager  Electronic Filing  Reports

29. 29 NTTC/NTC ERO Training 2011 TaxWise Online ADMIN Training  The TaxWise Online Classes for Administrators included lessons such as  System requirements  Security Manager  Electronic Filing  Reports October 21, 2015 - USA 29

30. 30 NTTC/NTC ERO Training 2011 END-OF-SEASON CLOSEOUT for TWO SOFTWARE  Items to be sent to Local IRS SPEC Office  Copy of any Form 8453’s with attachments Verify with your local IRS SPEC office if they want any additional items or reports See Pub 3189

31. 31 NTTC/NTC ERO Training 2011 END-OF-SEASON CLOSEOUT for TWO SOFTWARE  Deactivate Users except for a very limited number of Supervisors OR  Move returns to Administrator and change Users to Return Preparer, if you want them to be able to access the training website during the off-season See Pub 3189 

32. 32 NTTC/NTC ERO Training 2011 END-OF-SEASON CLOSEOUT for DESKTOP SOFTWARE  Backup all returns  Create any final reports  Create files on removable media for:  IRS SPEC  AARP (retention for carry-forward)  All returns may be kept for data retention, following required procedures, as detailed in the Policy Manual

33. 33 NTTC/NTC ERO Training 2011 END-OF-SEASON CLOSEOUT for DESKTOP SOFTWARE  Items to be sent to Local IRS SPEC Office  Electronic copy of e-filed returns  TaxWise backup  IRS Acknowledgement reports  Can be electronic copies  Copy of any Form 8453’s with attachments Check with your local IRS SPEC office to see if they want any additional items or reports.

34. 34 NTTC/NTC ERO Training 2011 END-OF-SEASON CLOSEOUT for DESKTOP SOFTWARE  Delete returns from all computers  Clear taxpayer data – AARP & other computers  Be sure to use current version  Run “Wipe Disk”on IRS Computers  Return IRS laptops to depot

35. 35 NTTC/NTC ERO Training 2011 COMMUNICATIONS VERY IMPORTANT! ERO must communicate with:  Counselors  Quality Reviewers  Other EROs  District and Local Coordinators  Technology Coordinators

36. 36 NTTC/NTC ERO Training 2011 ERO TRAINING QUESTIONS? COMMENTS?