T AX -A IDE Tax-Aide Local Coordinator Training Tax Year 2015 This training supplements the Volunteer Site Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers

T AX -A IDE 2 Introduction Your leadership is vital to the success of your site operation and the AARP Foundation Tax-Aide program Thank you for your commitment to such an important role Local Coordinator Training – TY2015

T AX -A IDE 3 Policy Training Requirement To help ensure quality service and a positive experience for the taxpayer To ensure compliance with Tax-Aide program policies and IRS grant and site requirements All Local and Shift Coordinators are to be formally trained on site operations each year before their site opens Local Coordinator Training – TY2015

Policies and Procedures Local Coordinator Training – TY20154 Quality Site Requirements Volunteer Standards of Conduct AARP Foundation Tax- Aide Program Standards of Professionalism Taxpayer Information and Responsibilities Incident Review Protocol IRS

T AX -A IDE 5 Overview – Every Site Must: Secure equipment and tax data Have required AARP Foundation Tax-Aide and IRS materials and notices Ensure all volunteers certified to appropriate level Use Interview/Intake process and form for every taxpayer Local Coordinator Training – TY2015

T AX -A IDE 6 Every Site Must: Ensure 100% Quality Review by 2nd certified Counselor Track all e-files through acceptance, resolving all rejections Accurately reporting activity Local Coordinator Training – TY2015

T AX -A IDE 7 Secure Equipment and Tax Data AARP Foundation Tax-Aide approved anti-virus software installed and running on computers AARP Foundation Tax-Aide approved firewall software program installed Passwords required to control access to taxpayer data Never share specific taxpayer data with anyone including VITA, host sites, banks, mortgage companies, AARP State Offices, etc. Local Coordinator Training – TY2015

T AX -A IDE 8 Secure Equipment and Tax Data Lock computer if you step away WINDOWS key + L Never post passwords on or near computer  No Sticky-Notes Immediately call police and number on back of volunteer badge if a computer is stolen Local Coordinator Training – TY2015 More information regarding Confidentiality and Security is in the Client Service Provider Digest and on OneSupport Help Center

T AX -A IDE 9 Required AARP Foundation Tax-Aide Materials: AARP Foundation Tax-Aide Poster (D143) Activity Reporting, QR & ERO Tracking Log (D19597) AARP Foundation Tax-Aide Tax Record Envelopes  D12225 available in English and D17464 available in Spanish.  Must be for current year; recycle prior year if left over  Order from AARP Foundation Tax-Aide Fulfillment Cybertax messages identified as “IRS Volunteer Quality Alerts” (available on OneSupport Help Center) Local Coordinator Training – TY2015

T AX -A IDE 10 Required IRS Site Materials: Pub 17 – Your Federal Income Tax for Individuals* Pub 4012 – Volunteer Resource Guide* Pub 3189 – Volunteer e-file Administration Guide* Form C: Intake/Interview & Quality Review Sheet – must use current year only Local Coordinator Training – TY2015 * Electronic or paper copy

T AX -A IDE 11 Also Useful at Sites: AARP Foundation Tax-Aide LC Digest and Client Service Provider Digest – available on OneSupport Help Center Tax-Aide Scope Manual – available on OneSupport Help Center IRS 1040 Instructions Applicable state tax materials Local Coordinator Training – TY2015

T AX -A IDE 12 Requirements for All Volunteers Complete AARP Foundation Tax-Aide Policy and Procedures training Pass Standards of Conduct and any other applicable tests and sign Volunteer Agreement – Form Local Coordinator Training – TY2015

T AX -A IDE 13 Requirements for Other Volunteers Counselors, EROs, Local and Shift Coordinators, Instructors, TRCs and TRSs must complete Intake/Interview and Quality Review training and pass Intake/Interview and Quality Review test Counselors, EROs, Instructors, TRCs and TRSs must certify in tax law  Pass Advanced test  Demonstrate competency by completing problem returns as determined by SC Instructors must pass IRS test(s) for topics they will teach Some states have additional requirements for state return proficiency Local Coordinator Training – TY2015

T AX -A IDE 14 LC Ensures All Counselors: Maintain confidentiality/security of all taxpayer data Never solicit business for self or others Refuse any type of compensation or tips Stay within scope of program, training and certification Local Coordinator Training – TY2015

T AX -A IDE 15 LC Ensures All Counselors: Provide taxpayers with explanation (and copy) of completed, in-scope tax return reminding taxpayers they have responsibility for accuracy of the return Assist taxpayers at sites, not at volunteer homes Serve customers with courtesy regardless of customer’s sex, race, age, religion, etc. Local Coordinator Training – TY2015

T AX -A IDE 16 Keys for Quality Review Quality Review must be done on all returns by 2nd certified Counselor  Review Intake Sheet and entire return with taxpayer  Confirm identity, exemptions, income, expenses, adjustments, deductions, credits and payments were entered correctly on return Local Coordinator Training – TY2015

T AX -A IDE 17 Keys for Quality Review  Verify EINs with source documents to reduce rejects  Never take bank information over the phone or add to a return later  Exercise due diligence by advising taxpayers of their ultimate responsibility for information on their return Local Coordinator Training – TY2015

T AX -A IDE 18 Notes on Daily Site Operations: All sites must have at least two Counselors at all times to ensure volunteer safety and to complete Quality Review All forms and documents must be returned to taxpayers before they leave site (never keep copies of the 8879, W2s, 1099s, etc.)  Taxpayer documents must never be taken home to prepare a return Local Coordinator Training – TY2015

T AX -A IDE 19 Notes on Daily Site Operations: Train ERO/Transmitter with “ERO Training” presentation Institute process to ensure all e-file returns are timely transmitted (generally within 3 days), rejects corrected and accepted Train Client Facilitators using Client Facilitator manual Local Coordinator Training – TY2015

T AX -A IDE 20 Rejected Return New Form 8879 signatures needed if:  SSN or name changed -OR-  Change in total income or AGI is $50 or more -OR-  Change in total tax, federal tax withheld, refund or amount due is more than $14 Local Coordinator Training – TY2015

T AX -A IDE 21 Accurate Activity Reporting Activity Reporting:  Ensures all returns transmitted and accepted  Means to follow-up on incomplete returns  Includes Q&A activity  No return prepared – can be in person or via telephone  Supports AARP Foundation Tax-Aide funding LC must ensure that all program activity is recorded on appropriate Activity Reporting Log Local Coordinator Training – TY2015

T AX -A IDE 22 Preparer Use Form Complete TaxWise Preparer Use Form fields: 11. Language other than English – Recommended 12. Member of household disabled – Recommended 13. Counselor initials – Required 14. Quality Reviewer initials – Required 20. Race/ethnicity (taxpayer #1) – Recommended 21. Hispanic… descent (taxpayer #1) – Recommended 22. Race/ethnicity (taxpayer #2) – Recommended 23. Hispanic… descent (taxpayer #2) – Recommended Local Coordinator Training – TY2015

T AX -A IDE 23 Other Areas of Focus: The correct SIDN must be on every tax return Sites must use assigned EFIN on every e-filed return Site lists must reflect correct dates, times and locations to assist taxpayers to locate the service  Weekly updates to IRS SPECTRM system occur after September from AARP Foundation Tax-Aide Local Coordinator Training – TY2015

T AX -A IDE Incident Review Protocol Applies to events that relate to accidents, severe illness or threatening behavior On OneSupport  Incident Review Instructions  AARP Foundation Tax-Aide Incident Review Form Local Coordinator Training – TY201524

T AX -A IDE 25 Reporting Incidents An Incident report is required in the following circumstances  A volunteer is:  Injured at site or while on program business  Arrested, charged with or convicted of a crime  Alleged to have sexually harassed a volunteer or client  Alleged to be overly aggressive  Engaged in inappropriate fiscal (business) conduct  Violates Standards of Professionalism Local Coordinator Training – TY2015

T AX -A IDE 26 Reporting Incidents (cont) A volunteer or taxpayer:  Causes property damage at site  Becomes ill at site and 911 called  Indicate they plan to contact a lawyer or the media or AARP regarding an issue Accident involving a taxpayer occurs at site Taxpayer is asked to leave site and/or police are called Local Coordinator Training – TY2015

T AX -A IDE 27 Action Required When Incident Occurs LC or DC conducts initial review and complete sections 1-5 of Incident Report  Forward completed Incident Report to SC within 24 hours of incident Local Coordinator Training – TY2015

T AX -A IDE 28 Where To Go for Help: Your District Coordinator AARP Foundation Tax-Aide LC Digest AARP Foundation Tax-Aide OneSupport Help Center IRS website: IRS Taxpayer Advocate: Local Coordinator Training – TY2015

T AX -A IDE 29 The Tax-Aide Objective Each tax return prepared at an AARP Foundation Tax-Aide site will be complete, accurate and result in the taxpayer paying the lowest legal tax Local Coordinator Training – TY2015

T AX -A IDE 30 Thanks! Your contribution to taxpayers, the community and to the AARP Foundation deserves the highest praise. Thanks for all that you do to make the program successful Remember to have some fun and thank those volunteers for being here for the program and community again this year Local Coordinator Training – TY2015