1. AARP TAX-AIDE PROGRAM Welcome & Introductions 4491-01 Course Introduction v0.8 VO.ppt LEVEL 2 TOPIC 11/19/20101DRAFT NJ Training TY2010 v0.8

2. INTRODUCTIONS Name Employment (previous, if retired) Why in Tax-Aide Program? How long? What position in program? 11/19/2010 2DRAFT NJ Training TY2010 v0.8

3. BASICS Class schedule – guideline only Breaks Restrooms Parking 11/19/2010 3DRAFT NJ Training TY2010 v0.8

4. EXPECTATIONS FOR INSTRUCTORS Provide atmosphere for learning Start and stop on time Provide breaks as needed Answer questions (will keep a list to answer later if needed) 11/19/2010 4DRAFT NJ Training TY2010 v0.8

5. EXPECTATIONS FOR COUNSELORS Follow directions (don’t jump ahead) Be positive (not disruptive) in a learning environment Ask questions Complete assignments Hand in test by mid-January 11/19/2010 5DRAFT NJ Training TY2010 v0.8

6. Purpose Of This Training To build an excellent understanding of: The AARP Tax-Aide program Your resources (references, help, how to find answers, Can Do list, etc.) How to prepare accurate tax returns IRS provided software and e-filing The Quality Review Process Training, Certification, and Proficiency process 11/19/2010 6DRAFT NJ Training TY2010 v0.8

7. AARP TAX-AIDE PROGRAM Nationwide non-profit program administered by AARP Foundation Help low-to-mid income taxpayers with special attention to age 60+ No age or income restrictions AARP membership not relevant for volunteers or clients Free confidential service Committed to high-quality service Answer tax questions/prepare returns Funding from AARP and IRS 11/19/2010 7DRAFT NJ Training TY2010 v0.8

8. PERFORMANCE 1.5 million returns (paper + e-file accepted) 1.43 million accepted e-files (95.2% rate) $233 million in EIC refunds 76% taxpayers are 60 or older Nearly 6,500 sites Over 32,500 volunteers 11/19/2010 8DRAFT NJ Training TY2010 v0.8

9. VOLUNTEER RESPONSIBILITIES Sign Volunteer Agreement (Volunteer Standards); instructors certifies at bottom Need proof of certification at site Site coordinator maintains list Volunteer Agreement with certification or Form 13645, Wallet Card Understand return is TP’s responsibility 11/19/2010 9DRAFT NJ Training TY2010 v0.8

10. RESPONSIBILITIES, cont’d Protect confidentiality and security Use resources, CyberTax, 800-TAX-VITA Do not retain any data other than required 8879s, 8453s and attachments Including TP documents and/or electronic versions Do not accept any compensation Record ALL activity at site every shift 11/19/2010 10DRAFT NJ Training TY2010 v0.8

11. SITE REQUIREMENTS Post anti-discrimination poster (AARP D143) Store equipment in secure environment Keep eyes on laptops and forms at sites Call DC, police and AARP number on back of volunteer badge if computer stolen Exit TaxWise® and encryption if neither you nor another counselor will be in area Never post passwords on/near computer 11/19/2010 11DRAFT NJ Training TY2010 v0.8

12. Quality Review 100% independent quality review This means a second set of (counselor) eyes This means no single counselor Sites Site Coordinator has responsibility for implementation IRS & AARP SMT will perform reviews on sample basis: Site Review Tax Return Review Use QR section of IRS Intake Sheet 11/19/2010 12DRAFT NJ Training TY2010 v0.8

13. REIMBURSEMENT Flat-rate reimbursement of $35 or Parking/mileage (50¢/mi for 2010) Need specific dates/locations Need purpose Covers training classes Covers counseling, January to April 20 Expense report submitted to LC or DC at end of season 11/19/2010 13DRAFT NJ Training TY2010 v0.8

14. INSURANCE COVERAGE Travel accident insurance coverage if on Tax-Aide business Medical Only Not Car, Personal property, etc. Supplemental secondary only Your existing medical insurance is primary Notify District Coordinator ASAP 11/19/2010 14DRAFT NJ Training TY2010 v0.8

15. VOLUNTEER PROTECTION ACT OF 1997 Certified volunteers not liable if: Received IRS/AARP training Harm not willful Acting within scope of training Following AARP policies and procedures 11/19/2010 15DRAFT NJ Training TY2010 v0.8

16. CERTIFICATION Four-part certification for counselors Pass Basic, Intermediate and Advanced Test (score 80% on each)‏ Show competency in use of TaxWise software (complete four problems in class)‏ No certification needed for non-counselors (phone, reception, translators, etc.) 11/19/2010 16DRAFT NJ Training TY2010 v0.8

17. Training Resources District Provided Instructor-Lead Classes Coaches / Mentors Walk-in Workshops IRS Link & Learn NYTaxAide.org Training page – including Standard Presentations (with Voice- Over Narration) IRS Books Pub 4491 – Training Guide Pub 4491-W – Problems and Exercises Pub 4012 – Volunteer Resource Guide Form 6744 – Volunteer Assistor’s Test/Retest Basic + Intermediate + Advanced levels IGNORE Military, International, etc. 11/19/2010 17DRAFT NJ Training TY2010 v0.8

18. LINK & LEARN On-line federal tax law training on IRS web site - includes exercises (www.irs.gov/app/vita)www.irs.gov/app/vita Click on Advanced tab to begin. Basic and Intermediate courses are a subset of the Advanced course Ignore Military, International, Puerto Rico, Foreign Student courses Abbreviated “What’s New” course for returning volunteers Does NOT include New Jersey tax law Practice Lab – special online version of TaxWise TWO/Training STRONGLY preferred Online Certification Tests (linklearn.webtechteam.com)linklearn.webtechteam.com New volunteers must use paper test. 11/19/2010 18DRAFT NJ Training TY2010 v0.8

19. LINK & LEARN SPECIAL CERTIFICATION Two OPTIONAL subjects require on-line training and certification Health Savings Accounts (HSA) Cancellation of Debt (COD) On-line Advanced certification is required before taking the HSA and COD online training and tests 11/19/2010 19DRAFT NJ Training TY2010 v0.8

20. LINK & LEARN VIEW 11/19/2010 20DRAFT NJ Training TY2010 v0.8

21. Counselor Certification Requirements STEP 1 – Pass the IRS test with 80% for each segment (Basic, Intermediate and Advanced). STEP 2 - Proficiency Three scenarios (Moore, Fleming, Sterling) from Pub 4491-W (federal only) Plus one NJ complete return (Jones) Must be completed and reviewed by second Counselor STEP 3 – Sign the Volunteer Standards of Conduct Note: Must use 2010 Law and Software 11/19/2010 21DRAFT NJ Training TY2010 v0.8

22. Preparer Resources IRS Documents Publication 4012 – Volunteer Resource Guide (VRG) Publication 17 – Your Federal Income Tax (later) Form 1040 Instructions (later) … plus many other specialized IRS documents In Scope/Out of Scope Chart Interview and Intake Sheet TaxWise Help And best of all… Your Site Coordinator and fellow volunteers! 11/19/2010 22DRAFT NJ Training TY2010 v0.8