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Tax Year 2009 1
14 Site Procedures, Quality Reviews, In-
Scope
Tax Year 2009 2
SITE PROCEDURES
Site Sign-In Sheet (Start) Intake and Interview Form 13614-C Interview Process Prepare Return Quality Review Return Taxpayer’s signature Site Sign-In Sheet (End)
Tax Year 2009 3
AARP Site Sign-In Sheet
Tax Year 2009 4
Site Sign-In Sheet
Misnamed – don’t let the taxpayer near it
Counselor or Greeter only ones that should make an entry
Fill in the five “Type of Service” column only after “service completed”
Only use one Sign-In Sheet per site All Counselors use the same sheet
Tax Year 2009 5
Site Sign-In sheet entry
Taxpayers Name Column Taxpayer Name or reference
Column 7 Counselor’s Initials
Give each taxpayer a IRS Intake Interview Form with directions to complete Pages 1 & 2
Tax Year 2009 6
Intake/Interview Sheet Form 13614-C
All sites must use F13614-C form and to the extent possible do so in the way described in what follows
What follows is how the IRS expects us to proceed
Appointment sites may have merge steps if no certified Counselor available to assist TP complete their part of the Form
Tax Year 2009 7
Intake/Interview, etc SheetIRS Form 13614-C (4
pages)
Thorough check sheet for the Taxpayers Tax Information
Unfortunately the Taxpayer does not receive the Form until they come to site Questions prompt what kind of data the TP
should have to complete their taxes Equivalent to what many Medical facilities
require patients to fill-out before appoint.
Tax Year 2009 8
Form 13614-C contents
Page 1 Form 13614-C Taxpayers Personal Information Taxpayers marital status Taxpayers declared dependents
May change during the Interview
Tax Year 2009 9
Taxpayer’s Input Section A
Tax Year 2009 10
Part II Family & Dependent
Tax Year 2009 11
Other members of the household 2.
Tax Year 2009 12
Page 2 Taxpayer Life Event, Income & Expenses Part III
Tax Year 2009 13
Page 2 Income – In 2009Part IV
Tax Year 2009 14
Expenses in 2009Part V
Tax Year 2009 15
Taxpayer fills in pages 1 & 2of Form 13614-C
IRS assumed starting point of return Counselor starts the Interview -
Verifies Page 1 Personal Information Counselor Reviews Personal &
Dependent Information Part II 1 and 2 Answer questions on Page 3 Section B Determines the filing status of the TP
S, MFJ, MFS, QW or HofH
Tax Year 2009 16
Counselor’s Interview
Review of TP information in Parts I, II, III, IV and V
Counselor completes Questions in Section B on Page 3
Counselor determines if in scope Counselor determines filing status
Tax Year 2009 17
Section B (pg 3) Counselor Completes
Counselor reviews TP Information & Determines if in scope Part IV Income Line 4 Int & Div Only Part IV Line 6 – Business Income meets
CE-Z requirements Part IV Line 13 Rental Income
Part IV Income – Anything out of scope
Tax Year 2009 18
In-Scope Returns & Forms
8379 (Injured Spouse) 1040X (if trained) Limited Schedule K-1 that
provides information only for Schedule B or D (if trained)
Contributions to Charities from an IRA
Tax Year 2009 19
Tax Year 2009 20
Out of Scope Reference Guide
Publication 4012
Go to Pages 14.3 & 14.4 in your Guide In the Advanced Column Highlight the
following: In the rows with NO in the Advanced
column Highlight the NOs and all the descriptions in that row.
If the TP has an out-of-scope item do not do the return.
Tax Year 2009 21
Taxpayer Entries on Intake Interview Sheet
Part I Family Need acceptable proof of taxpayer’s SS
Number and SS Name Taxpayer’s dependent information on
the bottom of the form Need acceptable proof of dependents SS
Number and SS Name Information to determine TP’s
dependent
Tax Year 2009 22
Taxpayer Interview complete ready to begin
return Taxpayer identification data (Part
I) can be entered onto their return
Determine Filing Status and Dependents Answer 7 questions in Section B on
Page 3 of F13614-C
Tax Year 2009 23
Final Interview QuestionsF13614-C Pg 3 Section B
Tax Year 2009 24
WHAT CAN’T BE e-FILED Return with Invalid SSN ITIN return without approved ITIN Prior year returns Spouse not in the area or otherwise
unavailable to sign the signature forms Amended Returns (1040X & IT-201X)
(Can be prepared using TaxWise – but not e-filed)
Tax Year 2009 25
Return preparation reminder
TaxWise Main Information page completed – DO NOT HAVE TPs enter their PIN numbers yet!
Use Intake and Interview Form to verify you to included everything that the taxpayer needs to have in their return
Quality Reviewer will use the form to verify nothing missing in the return
Tax Year 2009 26
Form 8453
8453 form is a transmittal cover sheet for documents or forms required for some electronic returns
Most special forms are Out Of Scope: Except Broker statement used
instead of entering all sales Form 8332, Release of Claim to
Exemption for Child of Divorced Parents
Tax Year 2009 27
Example of attachments
Tax Year 2009 28
Form 8453 Distribution Print three copies of Form 8453
Copy 1 for taxpayer records Copy 2 – Mailed to a Processing
Center with the attachments Copy 3 – Sent to IRS District Office
With the attachments and the Form 1089 to be submitted to the Territorial Office
Tax Year 2009 29
Review Return with Taxpayer
Line-by-line 1040 entries Any other ‘issues’ that came up Highlight any ‘carryovers’ Respond to any question Explain Quality Review Process
Tax Year 2009 30
QUALITY REVIEW
100% quality review This means a second set of counselor
eyes Use Intake & Interview check off list
IRS will do reviews on sample basis: Site Reviews & Tax Return Reviews
o Treasury Inspector General for Tax Administration (TIGTA) conducts a few Shopping Reviews & the IRS does more
Tax Year 2009 31
QR of an Electronic Return Approach
Quality Reviewer should move to preparer’s
computer to check return Reduces amount of material printed
Minimizes amount of material that needs to be
shredded
Tax Year 2009 32
QR Check List 12 QuestionsF13614-C Page 3 Section C
Tax Year 2009 33
Questions Cont’d.
Tax Year 2009 34
Electronic Return QR
Validate use of scratch pads Never use when a form or
worksheet was available Remove unnecessary overrides
Few exceptions No RED MARKS
No incomplete forms or entries
Tax Year 2009 35
Main Information Page Verify the entries on the Main
Information Screen Spelling of names, address SSN, filing status Dependents bank numbers, etc
Tax Year 2009 36
E-file Quality Review cont’d
Verify that all TP W2s, 1099R’s are in the return & correct
Verify content of schedule entries
Tax Year 2009 37
Paper Return Quality Review
Use TP Intake and Interview form and SSN information are correctly entered into the 1040 return.
Verify 1040 filing status entries and dependent data.
Use Preparer’s worksheets to Verify that income sources and TP Income forms have been entered (amount and location) into the return
Tax Year 2009 38
Paper Return Quality Review cont’d.
Verify Taxable social security calculation
Verify that the tax owed has been correctly calculated (CGs & QD rates)
Verify that all the remaining entries on the Intake and Interview form have been included in the return
Tax Year 2009 39
QR Check Complete
e-file return Print the taxpayer’s copy of the return Ready for TP signatures Instruct TP about tax payments due
Paper return Reviewed return ready for TP
signatures Copy can be provided to TP
Tax Year 2009 40
TP Signatures cont’d
Electronic Returns Two 8879 & TR-579 forms must be signed
by taxpayer Taxpayer gets one copy of 8879 & TR-579
form ERO gets one copy of 8879 (W-2’s and
1099’s with withholding attached to form) and one copy of TR-579
Tax Year 2009 41
TP Signatures cont’d
1040 & 1040A Paper Returns Attach withholding forms to 1040
IT201 & IT150 All IT2 and IT1099R with withholding
New IRS mailing addresses
Tax Year 2009 42
TP Document Assembly
Carryovers highlighted Authorization (Form 8879) 1040 (page 1 and 2) Schedule A, B, C-EZ, D Supporting Worksheets if
needed
Tax Year 2009 43
The Last Words to Taxpayers
Remind taxpayers to: Bring back their record envelopes next year Retain tax return records for three years
Thank them for participating in the program
If they want to donate to the program, there is way to make a NY-4 donation
Tax Year 2009 44
CONFIDENTIALITY, PRIVACY, AND SECURITY
Keep Taxpayer information strictly confidential –do not disclose to unauthorized individuals
Counsellors should remove taxpayer data after not needed for e-filing
ERO retains signature forms, withholding and/or broker forms and the electronic data necessary for e-file process during the season
Tax Year 2009 45
Site Administrative work
End of day wrap up Summarize the Sign-In Form Secure equipment Dispose of sensitive working
papers with taxpayer data
Tax Year 2009 46
SITE SIGN-IN SHEET (exit)
Tax Year 2009 47
SITE ACTIVITY REPORT
Designated Site R.I. Totals the columns on the Site Sign-In Sheet
Site R.I. combines daily sign-in sheet totals to create the total monthly activity
Tax Year 2009 48
Monthly site activity summary
Site R.I. Sends the Monthly Site Sign-In Totals to the District Coordinator
District Coordinator enters the site activity totals into the AARP automated data collection system.
Tax Year 2009 49
Due Dates for sites
Monthly Reporting Periods for sites to District Coordinator Louis Eber
Report Period Due Date
2/2 to 2/28 March 3
3/1 to 3/31 April 3
4/1 to 4/15 April 18
Tax Year 2009 50
End of Tax Season Expense
Reimbursement Flat-rate reimbursement of $35
or Itemized driving expenses
Mileage at $ 0.50 rate per mile max Need specific dates/locations
Covers counseling 2/1 – 4/15 Expense report - submit to LC or
DC after season ends