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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.

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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

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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.

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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

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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)

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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

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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.

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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

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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!

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