1. 1 Welcome to C.A.S.H. Advisor Training Thank you for Volunteering Please sign in Take a Training Manual and Handouts Write your name on a tent card Show ID to instructor

2. 2 Agenda Welcome and Introductions Brief C.A.S.H. Overview C.A.S.H. – What’s New Volunteer Standards of Conduct BREAK Review the C.A.S.H. tools & CA.S.H. Advisor Conversation Sign up for Shifts & Training Evaluation

3. 3 Welcome & Introductions Please tell us about yourself: Name Career interest and/or hobbies How did you hear about C.A.S.H.? Your expectations

4. 4 All About C.A.S.H. Every Year, we: Recruit & Train over 500 Volunteers Serve approximately 13,000 low-income families Help families receive over 20 Million Dollars in tax refunds & credits Connect families to community programs, savings plans, and more

5. 5 Tips for C.A.S.H. Advisor Wear casual clothing in line with clients Arrive early to familiarize yourself with site activity Sign-in & pick up weekly news Wear name tag Check accordion file for completeness Be aware of representative/services available during your shift (interpreters, credit counselors, asset specialist, bank & health insurance reps) If you are working the early shift, begin serving clients as soon as possible.

6. 6 Tips for C.A.S.H. Advisor (continued) LISTEN to the client. Use open-ended questions. A bit of silence is OK Do NOT answer questions beyond your scope of training. Refer ALL tax questions to quality reviewers or the site manager When in doubt – consult your site manager Do NOT send anyone away before checking with your Site Manager

7. 7 Tips for C.A.S.H. Advisor (continued) If your availability changes, update schedule on Volunteer Hub and inform site manager. (Need help with Volunteer Hub? Call Berta: 295-5733) cash.volunteerhub.com No clients to meet? – Help keep areas neat (chairs, toys, paper, trash, snow, etc.) – Ask the site manager what needs to be done

8. C.A.S.H. Site Process

9. New for 2014 Super Site Locations & Staffing IRONDEQUOIT – NEW location in SAME PLAZA, next to liquor store Managers: Jim Unckless & Alden Bashaw Assistant Managers: Beulah LeShure & Paula Keneally HENRIETTA -- NEW location in SAME PLAZA, next to Tuesday Morning Managers: Karen Cofield & Marty VanScoter Assistant Managers: Nicholas Iannucci & Norma Cummings DOWNTOWN – 801 West Avenue, in the West End Business Center (formerly GRS) Managers: Ellen Oberton, Octavio Garcia, & Vinie Murphy Assistant Managers: Gracie Jackson & Ellen Oberton 9

10. New for 2014 New Certification Levels for Tax Preparers IRS Changed Certification Levels We’ll have 2 types of Tax Preparers – “Advanced” and “Basic” NEW tax preparers will be “Basic” to handle most returns Most RETURNING tax preparers will be “Advanced” to handle self-employment, tuition credit and pensions. 10

11. New for 2014 Changes to Intake Paperwork IRS Intake Sheet will show what certification level is required for each situation Make proper notation on front of C.A.S.H. Questionnaire Minor changes to C.A.S.H. Questionnaire questions “Work-Related Problems Survey” replaces Wage Theft, and will apply to more clients. 11

12. New for 2014 “Save Your Refund” Promotion $100 weekly prize drawing for taxpayers who split their refund $25,000 Grand Prize at end of season Great tool to encourage clients to save 12

13. 13 New for 2014 Consent Form no longer requires Name and Address – only signatures

14. 14 Volunteer Standards of Conduct (VSC)

15. IRS Standards of Conduct 15 1.I will follow the Quality Site Requirements 2.I will not accept payment or solicit donations for tax return preparation. 3.I will not solicit business from clients, nor make personal use of anything I learn about them. 4.I will not knowingly prepare false returns. 5.I will not be dishonest, nor engage in any conduct which could have a negative effect on the VITA/TCE Programs. 6.I will treat all taxpayers in a professional, courteous, and respectful manner.

16. 1. I will follow the Quality Site Requirements Two QSR Requirements apply to C.A.S.H. Advisors: 16 All volunteers must complete VSC training and sign Form 13615 prior to working at a site. (That’s what you are doing now) Guidelines discussed in Publication 4299, Privacy, Confidentiality, and Standards of Conduct – A Public Trust, must be followed. (We’ll cover this in detail when we discuss consent forms after the break) IRS Standards of Conduct

17. 17 2. I will not accept payment, nor solicit donations for tax return preparation. IRS Standards of Conduct Volunteers CANNOT accept gifts or payment from clients C.A.S.H. does not accept payments or donations at any of our sites. Those who wish to support C.A.S.H. can visit our website to learn how to make a donation http://www.empirejustice.org/cash/ To clients who insist on showing their gratitude, tell them cookies, brownies and pizza are always welcome and appreciated by C.A.S.H. volunteers!

18. No Avon books, no church literature, no selling for your kid’s fundraisers, no business cards No contacting clients for any reason unrelated to C.A.S.H. 18 3. I will not solicit business from clients, nor make personal use of anything I learn about them. IRS Standards of Conduct

19. 19 4. I will not knowingly prepare false returns. IRS Standards of Conduct Does not directly apply to C.A.S.H. Advisors, but --- EVERYBODY at C.A.S.H. is responsible for preparation of accurate & honest tax returns. Do not assist clients in attempts to fraudulently increase their refund. If you suspect a client is providing false information, notify your Site Manager.

20. Every penny of the client’s refund must go directly to the client, whether by check mailed to their address or direct-deposited into their own account. All C.A.S.H. volunteers must be citizens or legal residents of the United States. 20 5. I will not be dishonest, nor engage in any conduct which could have a negative effect on the VITA/TCE Programs. IRS Standards of Conduct

21. 21 6. I will treat all taxpayers in a professional, courteous, and respectful manner. IRS Standards of Conduct Tax preparation is stressful for some of our clients, and wait times can be lengthy. Some clients will be impatient and testy. Be calm and helpful. Treat every C.A.S.H. client like a “paying customer” At all times, protect the client’s confidential information. Do not discuss their situation in a voice loud enough to be heard by other clients. Do not leave client paperwork sitting out unattended.

22. 22 All information you receive from taxpayers in your volunteer capacity is strictly confidential and should not be disclosed to unauthorized individuals. Confidentiality

23. IRS Standards of Conduct 23 Failure to comply with IRS conduct standards could result in: Ending your participation at C.A.S.H. Termination of C.A.S.H.’s partnership with IRS Loss of C.A.S.H.’s funding Permanent shut-down of C.A.S.H. Criminal Investigation

24. Standards of Conduct Test 24 1) Page 5, 7 2) Inside Front Cover 3) Inside Front Cover 4) Page 7, top example 5) Page 24, Answer 3 6) Page 23, “Summary of the Intake/Interview and Quality Review Process” 7) Page 20, “Greet the Taxpayer” 8) Page 23, “Summary of the Intake/Interview and Quality Review Process” 9) Page 3, “QSR #2 Quality Review Process” 10) Page 19, “SPEC QSS Reviews” Question: Refer to: Take the test on Page 25. Let the instructor know when you are finished. This is an open book test. You are free to refer to information in the booklet.

25. 25 Break Please show your test & Photo ID to instructor Complete Form 13615, sign it, and give to instructor

26. 26 Let’s look at the training manual, beginning on page 13 “The Conversation”

27. 27 The C.A.S.H. Advisor Conversation is your main job… make it great! Be Friendly – Put your client at ease Be Thorough – Pay attention to details Be Quick – Try to finish in 10 minutes

28. 28 “At a Glance” Guide to the C.A.S.H Advisor Conversation is always at your fingertips Page 39 of your manual Front pocket of your Accordion File

29. 29 Engaging in the Conversation Step 1: Preparing for the Conversation & Introduction: (See pages 13 – 14 of CASH Advisor Manual) Get next client’s packet from Front Desk Manager. BRIEFLY Review paperwork to prepare for the conversation Go to waiting area and introduce yourself to client. Take client to your work station. Explain your role and tell client that tax prep will follow. If client has urgent tax questions, DO NOT offer tax advice. If necessary ask a Quality Reviewer or Site Manager for help.

30. 30 Client Paperwork (White & Pink) Disclosure & Use Consent Form (Blue) CLIENT Envelope C.A.S.H. Envelope (Beige cover sheet stapled on) Guide to Community Resources Accordion File C.A.S.H. Advisor Tools & Materials

31. 31 The “C.A.S.H. Questionnaire,” 3 pages, printed on WHITE paper Form 13614-C, Intake/Interview & Quality Review Sheet, designed and mandated by the IRS, 4 pages, printed on PINK paper C.A.S.H. Advisor Tools & Materials Client’s Paperwork The client is given paperwork to complete. The paperwork consist of 2 documents:

32. CASH Questionnaire (White) Client Interests and Needs Top of Page 1: Income Eligibility Page 1: Glance for clues of Client’s needs Q13 – Q 22: Client's interests, opportunities for Asset Building Q23 & Checklist on Page 3: Volunteer Use C.A.S.H. Advisor Tools & Materials. Client’s Paperwork 32

33. Form 13614-C (Pink) IRS Intake Form Page 1: Name, marital status, address, dependents. Page 2: Income, expenses & life circumstances Page 3 & 4 : disregard C.A.S.H. Advisor Tools & Materials. Client’s Paperwork 33

34. 34 Engaging in the Conversation Step 2: Checking Eligibility and Documentation (See pages 15– 21 of CASH Advisor Manual) Check Identification –Photo ID –Social Security cards/numbers and birth date for every person on the tax return –Double-check that client correctly copied Social Security numbers onto the forms

35. 35 Check Income Eligibility IRS Intake Sheet -- Top of Page 2 tells you which income forms to see. Review W-2s,1099s -- total up income $40,000 or less without children $55,000 or less with children Not sure about how to read the forms? Check the Guide to Income Forms on Page 20 of manual, or in the Front Pocket of your Accordion File

36. 36 Engaging in the Conversation Step 2: Checking Eligibility and Documentation Check other eligibility criteria: ownership of a business (OK if no employees & expenses less than $10,000) lived/worked outside NY State in 2013 Military service in 2013 “Yes” to questions NOT identified as (A) or (B) Any of the above – Notify Site Manager

37. Documentation of Expenses Middle Section of Page 2 tells you which forms to see Engaging in the Conversation Step 2: Checking Eligibility and Documentation Mortgage Interest Real Estate Taxes College Tuition Child Care Expenses Closing papers for 2013 purchase of home

38. . After checking Client’s forms & documents, organize them for the tax preparer, and put into the CLIENT envelope. Notify Site Manager if “Yes” to any question which is NOT identified as (A) or (B) Note “A” or “B’ (or other) on front of C.AS.H. Questionnaire 38 Engaging in the Conversation Step 2: Checking Eligibility and Documentation

39. For ANY QUESTION about eligibility, check with your Site Manager Don’t send away people we can help Don’t have someone not eligible waiting 39

40. 40 Engaging in the Conversation Step 2: Checking Eligibility and Documentation If client can’t wait, or has missing documents, and must leave: Complete the C.A.S.H. Advisor Conversation Suggest they schedule an appointment (Front Desk Manager) DO NOT keep any of the client’s paperwork. - Give the client BOTH envelopes to bring when they return. - Write “C.A.S.H. Advisor Completed” on the envelope.

41. Engaging in the Conversation Step 3: Signing the Consent Forms (Page 22 of CASH Advisor Manual) Privacy: –We do not share client’s identity unless they ask us to have someone contact them Disclosure Consent allows us to: –Combine client data with others for reports to our funders (we need funding to provide free C.A.S.H. services) Use Consent allows us to: –Share information about community resources & asset building 41

42. Engaging in the Conversation Step 3: Signing the Consent Forms If client is eligible, C.A.S.H. will prepare their tax return, regardless of whether consent is granted. Please ENCOURAGE Consent –Data is essential to continue funding for C.A.S.H. –Consent helps clients Get, Keep & Grow their money If consent is NOT granted, DO NOT continue the Advisor Conversation. Complete the paper work and escort the client to the waiting area. 42

43. Engaging in the Conversation Step 3: Signing the Consent Forms MUST complete BOTH sides of the Form Taxpayer Signature, whether granting OR denying consent 43

44. Engaging in the Conversation Step 4: Connecting the Client to Community Resources (Pages 23-25 of Manual) Community Resources Page 2 of C.A.S.H. Questionnaire (WHITE) will help you understand your client’s needs Use the Conversation Guide to identify the appropriate Community Resources 44

45. Engaging in the Conversation Step 4: Connecting the Client to Community Resources On-site information sources: – Accordion File – for handouts – CASH Guide to Community Resources – circle items 45

46. 46 C.A.S.H. Advisor Tools & Materials.C.A.S.H Guide to Community Services Food and Nutrition: Emergency Food, Food Stamps / SNAP, WIC program, MCLAC Nutrition Outreach, Growing up Healthy Hotline Housing: Remodeling Loans, Low-Cost Rentals, Reverse Mortgages, Foreclosure Prevention, Buying a Home Child Care

47. Heating: HEAP (Home Energy Assistance Program), Heating Assistance, Weatherization, NYSERDA Energy Programs Health: Medicare Questions, Cancer Education & Job Training: Prepare for G.E.D. & SAT Tests, Job Classes Tax Problems C.A.S.H. Advisor Tools & Materials.C.A.S.H Guide to Community Services

48. 48 C.A.S.H. Advisor Tools & Materials.C.A.S.H Guide to Community Services Computers: Refurbished Computers Legal Help: Family Issues & Bankruptcy, Mortgages & Contracts Money Management Training Credit: Credit Counseling, Free Credit Reports, Stduent Loan Counseling

49. 49 C.A.S.H. Advisor Tools & Materials Accordion File Accordion File Front Pocket has your “cheat sheets” Handouts on Health, Job Training, Credit Reports & More Work-Related Problems Survey Savings Bond Worksheet “Save Your Refund” Promotion Volunteer sign-up forms

50. Special Items on CASH Questionnaire 50 Page 1, Q 7 & Q 8 If answer to either is “prepare my own taxes,” this client might be a good candidate for FAST @ CASH, our do-it-yourself option. Ask if the client would like to try preparing their own tax return today (if the site is busy, it might be faster). If the client says “yes” or wants to learn more, introduce to the Assistant Site Manager after your conversation. Page 1, Q 10 Clients who answer “yes” to becoming a volunteer should fill out the CASH Volunteer Form. Paper copy in Accordion File can be completed and left with you, or the client can complete the survey online at the public computer.

51. Special Items on CASH Questionnaire Page 2, Q 15 Due to the Affordable Care Act, many C.A.S.H. clients will be newly qualified for Medicaid coverage or subsidized health insurance on the NY Exchange. C.A.S.H. Volunteers are not qualified to answer detailed questions about health coverage. Clients should consult a Navigator (handout in Accordion File, “Health Insurance”) Page 2, Q 22 Clients who answer “yes” to anything should complete the Working Conditions Survey (Accordion File). Those who wish to receive a free legal consultation can provide their contact information (optional).

52. 52 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building WHY do we encourage Asset Building? Economists believe lack of assets is a greater barrier to advancement than low income Move beyond living paycheck-to- paycheck Break the cycle of poverty; pass wealth and opportunities to future generations (Pages 26-31 of Manual)

53. 53 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Why at tax time? Average tax refund: $2,000 For a typical client, this is the most money they will have on hand at any time during the year Reinforce savings message for returning clients

54. Pay yourself first We encourage our clients to save 10% of their tax refund -- “Pay Yourself First.” For example – saving $100 from a $1,000 refund. If the client has indicated that they plan to save part of their refund, ask them what they would like to save up for. Help them visualize the benefit. Clients can begin a savings program with as little as $50 with a U.S. Savings Bond. A new savings account is another way to help clients save 54 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building

55. 55 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Our Offerings Refund Splitting – Tax refund can be split among multiple options including savings accounts and savings bonds – Save some, spend some Checking & Saving Bank Accounts Prepaid Card Series “I” US Savings Bonds Free Credit Reports Matching Funds via First Home Clubs

56. Refund splitting IRS makes it easier for taxpayers to save some of their refund by allowing direct deposit to multiple accounts. Some can go directly to a savings account, and the rest can go to checking. Or, part paid by check, part to bank account. taxpayers can buy up to three Series I U.S. Savings Bonds with their tax refund. 56 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building

57. 57 “Save Your Refund” Promotion Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Offered nationwide by the Doorways to Dreams Foundation. Clients who split their refund are eligible to win $100 weekly prize. Time permitting, C.A.S.H. tax preparers will enter clients for the prize drawing online. Afterwards, clients are encouraged enter the $25,000 Grand Prize drawing by submitting a photo showing how they hope to use money they save or win. Client thinking about it? Put a “Save Your Refund” Sticker on Page 3 of the C.A.S.H. Questionnaire

58. 58 Direct Deposit Advantages Faster: 2 wks vs. 3 wks Safer: No need to carry large amounts of cash Cheaper: No need to pay for check cashing Banking Advantages* Avoid fees for –Check cashing –Money orders Access to other services –Savings –Credit / Loans Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building *Bank account fees vary Direct Deposit – Why?

59. 59 Objections to Direct Deposit Bank Fees Overdraft Fears Creditors Loss of Public Benefits C.A.S.H. ‘s Answer Fee-free / affordable accounts Prepaid cards Exempt Income Protection Act Refund not treated as income. Client is allowed time to use money before it is considered an asset. Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building

60. Bank Accounts About 25% of C.A.S.H. clients have no bank account Clients can open an account at a bank or credit union while at C.A.S.H. The accounts are affordable. We can often open accounts for those who were denied in the past. 60 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building

61. 61 Benefits of bank accounts: Direct deposit of tax refund is faster and safer Direct deposit of paycheck is safer and cheaper than using check-cashers Provides access to financial mainstream such as car loans, home buying, etc.

62. 62 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Prepaid Cards Similar to a debit card, but not connected to bank account. Avoid ATM fees by getting “cash back” with purchase. “Everyone is eligible. No CHEX* review. No overdraft mistakes – can’t use money that isn’t there. *CHEX System: Bankers’ list of undesirable customers.

63. 63 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Prepaid Cards – 2 Choices NetSpend Card Federal and/or NY refund can be deposited to one card. “Re-loadable” so client can use the card for direct deposit of their pay checks. Money can also be loaded via numerous local outlets $5 per month fee Savings feature pays 5% interest Online bill payment feature

64. Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Prepaid Cards – 2 Choices NY Prepaid Refund Debit Card Only NY refund can be deposited to NY card It is NOT “re-loadable ”

65. 65 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Series “I” US Savings Bonds No fees – very safe Purchase at face value - minimum of $50 Interest rate adjusted for inflation twice every year. Currently 1.38 % Easy to buy with tax refund, for taxpayer or others (such as children or grandchildren) Prize Sweepstakes for those who by bonds this year

66. Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Savings Bond Worksheet If client has possible interest in Savings Bonds, help them fill out the worksheet. Also, circle “US Savings Bonds” on Page 3 of C.A.S.H. Questionnaire The worksheet is NOT an order – decision to buy bonds is made by the client, once they know the size of their refund Worksheet goes in their envelope with W-2s and paperwork for Tax Preparer to see 66

67. Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building Credit Reports 67 Directions for obtaining credit reports are in the Accordion File Clients can get their credit report at C.A.S.H., using the public access computer. YOU are encouraged to learn about credit reports. Consider attending “Credit Report Review,” a special 90 minute class about credit reports. Sign up on Volunteer Hub. Credit Counselors or Volunteer Credit Report Reviewers may be available at your site to help clients understand their credit report.

68. 68 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building First time home buyers Potential home buyer attends workshop to enter the program Home Buyer matched with local bank for months of one- on-one counseling Home Buyer opens a savings account at the bank, to save money toward the purchase of home Upon completion of program, bank matches savings (up to 4 to 1) towards purchase of home

69. 69 * Accordion File has information about Banks & Credit Unions ** Partner site, check with Site Manager regarding what is offered Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building ProductSuper SitePartner Site** Savings/Checking* Assistant Site Mgr Site Manager Prepaid Card Assistant Site Mgr Site Manager Savings Bonds Tax Preparer Who’s the expert at your site?

70. 70 Engaging in the Conversation Step 5: Encourage Direct Deposit & Asset Building We’re all part of the Asset Building Team Help other C.A.S.H. team members “close the sale” Introduce the client to the Assistant Site Manager Use the Savings Bond Worksheet Make a note on Page 3 of the IRS Intake Form (Yellow) to alert Tax Preparer & Quality Reviewer that the client is considering a checking or savings account, prepaid card, or Savings Bond.

71. 71 Engaging in the Conversation Step 6: Checklist & Goodbye (Pages 31 – 32 of Manual) Be sure to check: Both sides of Consent Form are completed and signed Client’s paperwork is completed AND readable Initial Q23 on Page 2 of the White CA Questionnaire -- Print your initials LEGIBLY! Complete the checklist on Page 3

72. 72 Engaging in the Conversation Step 6: Checklist & Goodbye Tell client about 2-1-1 as an everyday resource Does the client have any questions? Give the client their envelope containing: their documents (such as W-2’s), Guide to Community Services any forms or flyers you provided. Tucked under flap of the C.A.S.H. envelope: signed Use and Disclosure Consent (Blue) and client paperwork (Pink & White)

73. 73 Engaging in the Conversation Step 6: Checklist & Goodbye If the client wants to meet with an on-site specialist, such as the Assistant Site Manager, escort them to that person for an introduction. Notify Front Desk Manager if client is meeting with a specialist. If client not interested in a specialist, escort them to the waiting area Give C.A.S.H. envelope to the Front Desk Manager

74. 74 Engaging in the Conversation Step 6: Checklist & Goodbye If client is leaving BEFORE tax prep: Give the client ALL paperwork – BOTH envelopes Encourage seeing Front Desk Mgr. for an appointment Write on outside of envelope, boldly, “C.A.S.H. ADVISOR DONE” Tell client to present envelope to Front Desk Manager when returning… no need to see C.A.S.H. Advisor again

75. Questions?

76. 76 Have you Scheduled Your Shift? 1.Choose a site 2.Choose the day of the week and time of day 3.Register on-line using the Volunteer Hub. Separate entry for every shift you work cash.volunteerhub.com cash.volunteerhub.com 4.Want help? Call Berta at 295-5733

77. Can’t show up? If you know more than 24 hours in advance: Change your schedule on Volunteer Hub If you know less than 24 hours in advance: Call your Site Manager IRONDEQUOIT 342-2968 “DOWNTOWN” 262-2861 HENRIETTA 427-7089 77

78. 78 Can you help a new C.A.S.H. Advisor on his/her first shift?. We need experienced C.A.S.H. Advisors to mentor new volunteers. We may ask you to visit a different site, at a different time, to help a new volunteer get started. Generally, mentoring does not require you to stay for the entire shift – just until the new volunteer is comfortable. If you can help, please fill out the Mentoring Sign-Up Form and leave with instructor.

79. 79 Please complete & turn in the Training Evaluation Form Thank You for Volunteering with C.A.S.H.