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2011 - 2012 1
2011-2012FOR ALL VOLUNTEERS
AARP FOUNDATION TAX-AIDE PROGRAM POLICIES AND
PROCEDURES
AARP Foundation 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.
2011 - 2012 2
3
Client Service Provider Digest
Critical Sections of the Client Service Provider Digest for your attention:
Site and Counselor Guidelines and Policies
Standards of Professionalism
Confidentiality and Security of Taxpayer Data
Activity Reporting
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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
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Secure Equipment and Tax DataMore 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 encryption, 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
2011 - 2012
6
AARP Foundation Tax-Aide and IRS Required Materials
IRS Intake and Quality Review Forms, IRS 13614- 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. 4012 IRS 1040 Instructions IRS Pub. 3189 - Volunteer E-file Administrator Guide
All IRS documents above can be electronic and on the computer.
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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.
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NH Certification Tracking Each site shall have one designated certifier who signs off on the
certification
Certifier may be designated for multiple sites or even entire district.
!CHANGE! Signed copies of volunteer agreement with grades MUST be kept on site each day it is open
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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.
2011 - 2012
10
100% 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.
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Closing for the Day
NEW: 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
2011 - 2012
12
Closing for the Season
NEW: 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)
2011 - 2012
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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 use field 14 for reporting QR
2011 - 2012
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 now 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 we do not share specific data with anyone including VITA, banks, mortgage companies, others in AARP, etc.
142011 - 2012
What’s New?
Taxpayer Information and Responsibilities Standards of Professionalism IRS Standards of Conduct test Automated reimbursement system No more 8879 and supporting documentation
retention
152011 - 2012
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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 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
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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 2012!
2011 - 2012
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