1 Returning Counselor Training 2013 WELCOME RETURNING COUNSELOR TRAINING Bob Eslinger

2 Returning Counselor Training 2013 Great Season Last Year Thanks to Your Support!!  Over 2.6 Million taxpayers helped  Over 35,000 6,500 sites  Over 43,000 returns efiled in AZ  Over 3,300 returns efiled in Dist 5  Over 3,200 AZ returns efiled in Dist 5  You saved taxpayer ~$500,000

3 Returning Counselor Training

4 Returning Counselor Training 2013 AGENDA – RETURNING COUNSELOR TRAINING

5 Returning Counselor Training 2013 INTRODUCTIONS  Name  How long have you been with AARP?  What site do you serve?  What one question would you like answered?

AARP Tax-Aide FOR ALL VOLUNTEERS AARP FOUNDATION TAX-AIDE PROGRAM POLICIES AND PROCEDURES AARP Foundation Tax-Aide

AARP Tax-Aide Policy Training Requirement To help ensure quality service and a confidential experience for the taxpayer, To ensure compliance with program policies and IRS grant requirements, As noted in the Policy Manual: All Volunteers, including Counselors, EROs, and Client Facilitators, are to be trained in AARP Foundation Tax-Aide Program Policies and Procedures

AARP Tax-Aide Client Service Provider Digest Critical Sections of the Client Service Provider Digest for your attention: Site and Counselor Guidelines and Policies p19 Standards of Professionalism p9 Confidentiality and Security of Taxpayer Data p25 Activity Reporting p

AARP Tax-Aide Volunteer Checklist  Secure Equipment and Tax Data  Have required Materials  Certify. Pass test, if a Counselor, IRS Standards of Conduct Test (all)  Follow key policies, e.g. IRS Standards of Conduct  Interview/Intake process for every Taxpayer  100% Quality Review by 2nd Counselor  Close for the day; have and comply with a process for tracking all e-files through acceptance  Close for the season properly  Accurately Report Service Activity

AARP Tax-Aide Secure Equipment and Tax Data More info in Confidentiality and Security section of the Client Service Provider Digest Store equipment in secure environment Keep laptops and forms in a secure environment at all times during site operations Immediately notify your volunteer leader if a computer or forms with taxpayer data are stolen or lost; volunteer leader should immediately call police and number on back of volunteer badge Have passwords and antivirus on computers with Taxpayer data Computers that connect to the internet should also have firewall software installed Flash drives with encrypted software must be used on site- sponsored-owned computers Lock your computer if you step away Never post passwords on or near computer

AARP Tax-Aide AARP Foundation Tax-Aide and IRS Required Materials IRS Intake and Quality Review Forms, IRS C for every return prepared AARP Foundation Tax-Aide Tax Record Envelopes Cybertax messages identified as “IRS Volunteer Quality Alerts” IRS Pub. 17 IRS Pub IRS 1040 Instructions All IRS documents above can be electronic stored on the computer

AARP Tax-Aide Certified Counselors Pass the IRS Test through the Advanced level with 80% on each section - conduct, basic, intermediate and advanced Assist with federal and state tax returns only within the scope of your training and certification Not assist with tax returns where you are not comfortable and/or believe there is a reasonable likelihood you cannot prepare the return accurately (even if within your scope of training and certification) Conduct an interview with the taxpayer to help ensure accuracy of the Intake form Ensure the return is Quality Reviewed by another Counselor Provide taxpayers with explanation of tax return as taxpayers retain responsibility of the accuracy of the return Give the taxpayer one copy of their return plus the signed 8879 and all W2s, 1099s, etc

AARP Tax-Aide All Volunteers Must: Take this training and pass the IRS Standards of Conduct test Sign IRS Standards of Conduct statement Maintain confidentiality/security of data Never solicit business for self or others; never refer business to a specific paid preparer for out of scope returns Refuse any type of compensation or tips Assist taxpayers at sites, not at volunteer homes Serve customers with courtesy regardless of customer’s sex, race, age, religion, etc

AARP Tax-Aide % Quality Review - All Returns The only acknowledged Quality Review (QR) is conducted by a second certified Counselor The second certified Counselor: Reviews source documents for data and Intake Sheets to ensure nothing missed (pay close attention to verify EINs to source documents to cut down on these rejects) Must have documented bank information when completing the return. Never take bank information over the phone. Checks off Quality Review boxes on the IRS Intake/Interview and Quality Review Form Initials TaxWise preparer use field 14 for QR. This must not be defaulted

AARP Tax-Aide Closing for the Day All forms must be returned to taxpayers at the end of their appointment (we no longer keep copies of the 8879, W2s, 1099s, etc.) EROs need to have and follow process to ensure all e-file returns are transmitted timely, rejects corrected & accepted or mailed by taxpayers to the IRS

AARP Tax-Aide Closing for the Season Retention and mailing of Forms 8879, together with the taxpayer’s supporting W-2s and 1099 documentation, are no longer required by the IRS. These documents must be returned to the taxpayer. All taxpayer data must be deleted off all computers by the end of April (even if retention is allowed by taxpayer) Desktop Retained data is stored on media and by only one person in the state (ask your leader for name) Desktop

AARP Tax-Aide Accurate Activity Reporting SIDN must be on every tax return E-filing sites must use the correct EFIN assigned to AARP Foundation Tax-Aide and record it on all returns Ensure all program activity is recorded on the Activity Reporting Log or other method as directed by your volunteer supervisor, including Q&A for taxpayers when questions are answered but a return is not prepared Use TaxWise preparer field 14 for reporting QR

AARP Tax-Aide IRS Revenue Code 7216 Internal Revenue Code Section 7216 The section provides penalties against tax return preparers who make unauthorized use or disclosure of tax return information The IRS requires a very specific authorization process for taxpayers to approve use and disclosure of their data to others AARP Foundation Tax-Aide does not need to use those procedures as staff and volunteers do not share specific data with anyone including VITA, banks, mortgage companies, others in AARP, etc

AARP Tax-Aide What’s Required or New? All sites, must post/display the AARP Poster that include “Your Civil Rights are Protected. Title VI” VI language (D143) Quality Review Process includes designated/peer- to-peer - Self review is not allowed LCs are required to complete the Intake/Interview and Quality Review training module in Link & Learn Taxes Unique user names are strongly encouraged; however, if not used, a partner must have a process in place to identify every volunteer that prepared or made changes to a tax return

AARP Tax-Aide Due Diligence Due Diligence: Certified volunteer preparer must exercise “due diligence” when preparing or assisting in the preparation, approving, and filing tax returns “due diligence” means asking sufficient questions of the taxpayer to ensure a tax return is correct and complete. Volunteers may rely in good faith without requiring certain documents from the taxpayer Ask Questions: Volunteer may not ignore information furnished to, or actually known by, the preparer Preparer must ask questions if the information furnished appears to be incorrect, inconsistent, or incomplete Taxpayers must be told they are ultimately responsible for the accuracy of the information on their return AARP Tax-Aide

AARP Tax-Aide Where you can go for help Your AARP Foundation Tax-Aide volunteer leader AARP Foundation Tax-Aide Client Service Provider Digest AARP Foundation Tax-Aide volunteer Extranet (for forms, guides, presentations, and other info) IRS Volunteer Hotline: IRS website: IRS refund help: IRS Taxpayer Advocate:

AARP Tax-Aide Thanks! Your contribution to taxpayers, the community, and to AARP Foundation deserves the highest praise. Thank you for all that you do. Remember to have some fun and thanks for being here for the program and for your community in 2013!