AARP Tax-Aide 2008 - 2009 1

AARP Tax-Aide

2008-2009FOR ALL AARP TAX-AIDE SITES

AARP Tax-Aide 2008 - 2009 2

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

AARP Tax-Aide 2008 - 2009 3

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

AARP Tax-Aide 2008 - 2009 4

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

AARP Tax-Aide 2008 - 2009 5

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)

AARP Tax-Aide 2008 - 2009 6

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)

AARP Tax-Aide 2008 - 2009 7

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

AARP Tax-Aide 2008 - 2009 8

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 customer’s sex, race, age, religion, etc.

AARP Tax-Aide 2008 - 2009 9

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

AARP Tax-Aide 2008 - 2009 10

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)

AARP Tax-Aide 2008 - 2009 11

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

What’s 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

AARP Tax-Aide 2008 - 2009 12

What’s 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.

AARP Tax-Aide 2008 - 2009 13

AARP Tax-Aide 2008 - 2009 14

Where LCs can go for help

Your District CoordinatorAARP Tax-Aide LC DigestAARP Tax-Aide volunteer extranet

www.aarp.org/tavolunteers (for forms, guides, presentations, and other info)

IRS Volunteer Hotline: 1-800-829-8482 IRS website: www.irs.gov IRS refund help: 1-800-829-1954 IRS Taxpayer Advocate: 1-877-777-4778

AARP Tax-Aide 2008 - 2009 15

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!