FOR ALL AARP TAX-AIDE SITES

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2008-2009 FOR ALL AARP TAX-AIDE SITES
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Purpose of this document

• To provide District Coordinators (DCs) with a
  useful and easy tool to acquaint or remind Local
  Coordinators (LCs) of AARP Tax-Aide site
  requirements
• These site requirements are designed to
• Maximize the percentage of accurate returns
  prepared,
• Ensure a quality and confidential experience for
  the taxpayer, and
• Ensure site compliance with program policy and
  IRS grant requirements

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Site Checklist

• Secure Equipment and Tax Data
• Post required Notices and have required AARP
  Tax-Aide and IRS Materials
• Certify all Counselors
• Interview/Intake process for every TP
• 100 Quality Review by 2nd Counselor
• Have process for tracking all e-files through
  acceptance
• Accurately Report Activity

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Secure Equipment and Tax DataMore info in
Confidentiality and Security document in LC Guide
and Extranet

• Store equipment in secure environment
• Keep eyes on laptops and forms at sites
• Immediately call police and number on back of
  volunteer badge if a computer is stolen
• Require encryption, passwords, and antivirus and
  firewall software on all computers with Taxpayer
  data
• Exit TaxWise and encryption if you step away
• Never post passwords on or near computer

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Post Required Notices and have required AARP
Tax-Aide Materials

• AARP Tax-Aide Poster (D143)
• Site sign-in sheets
• AARP Tax-Aide Combined Intake and Quality Review
  Forms for every return prepared (D18445)
• AARP Tax-Aide Tax Record Envelopes
  (D12225-English D17464 Spanish)
• (All of the above can be ordered from AARP
  Tax-Aide Fulfillment)
• LCs should read and have a copy of the current
  AARP Tax-Aide LC Digest available (will be mailed
  to LCs directly in Nov or Dec)

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IRS Required Site Materials

• IRS Pub. 17
• IRS Pub. 4012
• IRS 1040 Instructions
• For e-filing sites - IRS Pub. 3189-EFILE Handbook
  and all documents of the above can be electronic
  and on the computer.
• For paper sites - Instructions for Schedule A
  (includes the state sales tax deduction tables)
• (Do NOT order Pub 760, IRS Envelope Pub 1084 IRS
  Site Coordinator Handbook Form 13614, Intake and
  Interview Sheet and Title VI, IRS Poster)

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Certified Counselors

• Pass the Advanced level of the IRS Test
• Sign Standards of Conduct statement
• (All AARP Tax-Aide volunteers must sign)
• Must be trained in AARP Tax-Aide program policies
  and procedures
• New Presentation developed to cover needed
  material
• Presentation should be shown to all volunteers
• Counselor training is good time, invite
  non-counselors to that session
• Minimum of two certified Counselors at sites

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All Counselors must (Some of those policies and
procedures)

• Maintain confidentiality/security of data
• Never solicit business for self or others
• Refuse any type of compensation or tips
• Stay within scope of training/certification
• Provide Taxpayers with explanation (and a copy)
  of tax return as taxpayers retain responsibility
  of the accuracy of the return
• Assist taxpayers at sites, not at volunteer homes
• Serve customers with courtesy regardless of
  customers sex, race, age, religion, etc.

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100 Quality Review - All Returns

• Second set of eyes Quality Review (QR)
• Second set of eyes is a certified Counselor
• Use the new presentation for training QR
• Review source documents for data and Intake
  Sheets to ensure nothing missed
• Check off Quality Review items on the new AARP
  Tax-Aide combined Intake/Quality Review Form
• Review entire return with Taxpayer
• Initial Site Sign-in Sheet for QR

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Closing for the day and season

• All data must be returned to taxpayers at the end
  of the session except for that required to e-file
• Train EROs with training presentation and
  institute process to ensure all e-file returns
  are timely transmitted, rejects corrected
  accepted
• Forms 8879, W-2, and 1099s must be sent to the
  local IRS SPEC office by April 30
• Taxpayer data can be retained only if the
  taxpayer agrees and, even then, it must be
  deleted off all computers by the end of April
• Retained data is stored on disk and by only one
  person in the state (ask your leader for name)

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Accurate Activity Reporting

• SIDN must be on every tax return
• E-filing sites must use an EFIN assigned to AARP
  Tax-Aide and record it on all returns
• Stat reporting via on-line method
• Site lists must reflect correct dates, times and
  locations
• Weekly updates to IRS STARS system after
  September from AARP Tax-Aide

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Whats New?

• The combined AARP Tax-Aide Intake/Quality Review
  Checklist
• The QR checklist is required per the IRS
• Training Presentations have been developed for
  ease of leaders and standardization of
  information, including
• Policy and Procedures for all volunteers
• EROs which include process to ensure all returns
  are transmitted and tracked to final
• Quality Review

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Whats New? Page Two

• Internal Revenue Code Section 7216
• The updated text provides penalties against tax
  return preparers who make unauthorized use or
  disclosure of tax return information
• The IRS requires prescribed authorization for
  taxpayers to approve use and disclosure
• AARP Tax-Aide does not need to use those
  procedures as we do not share specific data with
  anyone including VITA, banks, mortgage companies,
  others in AARP, etc.

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Where LCs can go for help

• Your District Coordinator
• AARP Tax-Aide LC Digest
• AARP Tax-Aide volunteer extranet
  www.aarp.org/tavolunteers (for forms, guides,
  presentations, and other info)
• IRS Volunteer Hotline [phone]
• IRS website www.irs.gov
• IRS refund help 1-800-829-1954
• IRS Taxpayer Advocate 1-877-777-4778

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Thanks!

• Please know that the work you do to ensure the
  site is effectively operated is not only
  appreciated by all of AARP Foundation and
  Tax-Aide organization but, most especially, the
  taxpayers served by the hardworking volunteers at
  your site! What would the taxpayers do without
  you?
• Remember to have some fun and thank those
  volunteers on behalf of all of us for a truly
  remarkable year in 2008 and for being here again
  in 2009!