1. TAX-AIDE 4. Certification Process Matt Grogan CO-1 TRS

2. TAX-AIDE Primary Resource Materials Policy and Procedures Manual (P&PM) v1.1, Section 3 (11/02/15) - OneSupport>GeneralProgramManagement>General ● Training Guide 2015-16 v2  OneSupport >Training Plans >Tax Training 2

3. TAX-AIDE TRS (General Program Management > Pos Desc) ● Oversees the counselor certification process and ensures that: the names of certified Instructors and Counselors, Client Facilitators, etc. are submitted to the IRS Tax Specialist, ADS and appropriate coordinators. Volunteers are properly certified 3

4. TAX-AIDE All Volunteers (P&PM 3.1) ● Complete IRS VSOC Training and pass IRS test with score of 80% (3.1.1) ● Complete training on AARP TaxAide Standards of Professionalism and Vol Site Policy & Procedures; (3.1.2) ● Sign IRS Volunteer Agreement (f13615) (3.1.3) 4

5. TAX-AIDE Client Facilitators All Volunteers training (3.1) plus: ● Tax-Aide Client Facilitator training ● Site specific training by LC 5

6. TAX-AIDE Local and Shift Coordinators (3.2) In addition to “All Volunteers” Requirements: ● Complete Intake/Interview & Quality Review Training by Tax-Aide (best in person) ● Pass IRS Intake/Interview & Quality Review test (score 80% or better, may re-test once) new this year ● LC Training is Reqd vs IRS Site Coordinator Training (General Program Management > Training) 6

7. TAX-AIDE Counselor, Instructor, TRC, TRS, ERO (3.3) In addition to “All Volunteers” and “LC/SC” Requirements: ● Pass Adv IRS Test with score of 80% (3.3.1) ● May certify in additional areas, e.g HSA (3.3.2) ● Satisfactorily complete # of practice returns defined by SC (3.3.3) (4 for CO-1 for TY 2015) 7

8. TAX-AIDE Certification Process Summary (3.3) ● TRS certified by IRS Spec RM (Approving Official) ● TRCs and Instructors certified by the TRS (Approving Official) ● Counselors, etc. certified by Instructors (Approving Officials) 8

9. TAX-AIDE Practice Returns (3.3.3) ● Complete practice returns (4 minimum) ● At least one with state return 9

10. TAX-AIDE Practice Returns Guidelines ● Districts choose minimum of 4 NTTC practice returns ● Counselors independently complete returns (consultations w others OK (ala site process) ● District choice to provide answers to counselors ● Returns reviewed to assure accurate completion ● Certificate of Completion signed by Reviewer 10

11. TAX-AIDE ● Counselor name: _______________________ ● Reviewer Name: ________________________ ● ______ Practice Returns Completed ( #) ● ______ Acceptable accuracy confirmed (check) ● Reviewer Signature: ________________Date:______ ● Reviewer Comments: (e.g. names of returns completed, areas of concern, improvements needed, etc) Practice Return Certificate 11

12. TAX-AIDE Tax Year Instructor Certification (3.4) Instructors must be certified for the TY that corresponds with the tax law being taught in volunteer training classes prior to training other volunteers. e.g. If using TW2O14 in class, must be certified for TY2014) 12

13. TAX-AIDE Partner Organizations (3.5) People acting in the scope of their role as an employee or volunteer of a partner organization are subject to those organization's policies, not TaxAide's Partner volunteers or staff, interpreters or persons accompanying the taxpayer or IRS, or state personnel with ID do not have to meet TaxAide certification requirements and are to managed …... Keep security and confidentiality as goals 13

14. TAX-AIDE Recording Certification (3.6) ● ADS required to provide list of all volunteers who are certified to date … to the … IRS Spec and National office NLT the 3 rd business day in Feb... and keep it updated in near-real-time thereafter... (until) completed by last day of February. ● DCs shall provide the required info...at a schedule established by the ADS. ● (TRS reqd to provide list of certified Instructors by Jan 1 to SPEC) 14

15. TAX-AIDE Counselor Certification (3.7) ● Tax Law self-study OK using p4012, 4491, 4491W, NTTC Practice problems, formal classroom training, L&L, or combo (3.7.1) ● Late Recruits can certify by completing self-study, should work closely w seasoned counselor before preparing tax returns (3.7.2) ● TRS responsible for training and certifying Instructors. Instructors then responsible for training and certifying other volunteers. (Approving Officials) (3.7.3) 15

16. TAX-AIDE Certification Test Answers (3.7.3) ● TRS obtains from SPEC after TRS 13615 approved by SPEC ● TRS ensures test answers provided to certified Instructors (as requested) 16

17. TAX-AIDE Certification Tests (3.8) ● May be taken manually using f6744, (signed), graded by Instructor (3.8.1) ● (May) be taken using Link & Learn, scored by program, 13615 printed & given to approving Instructor (3.8.2) ● Signed 13615s must be retained by the District for reference until the end of the calendar year 17

18. TAX-AIDE Counselor Assignment (3.9) ● DC and/or LC assigns volunteers to sites based on program rqmts not Counselor preferences. At least 2 counselors/site (3.9.1 ● New Counselors should be placed with exp Counselors for mentoring support and encouragement (3.9.2) 18

19. TAX-AIDE Typical Timeline – IRS Certification ● Sept/Oct – Pre-season communications ● November – TRS certified by IRS SPEC RM ● December – Instructors certified by TRS and reported to NVP by TRS ● Dec/Jan – Other volunteers certified and reported to NVP by Districts ● Feb 3 – ADS reports certifications to IRS 19

20. TAX-AIDE Volunteer Certification Form ● Show pdf of Certification form R4 20

21. TAX-AIDE When in-doubt! ● Review your resource material, and ● Reach out to your TRS, colleagues and to the NTTC via OneSupport ticket system. 21

22. TAX-AIDE Certification Process ?????? 22