AARP Tax-Aide

EXPENSE REIMBURSEMENT

Gary Blauth

NJ ADS

INTRODUCTION

Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments,

follow-ups Electronic forms

COUNSELOR FLAT RATE FORM

COUNSELOR FLAT RATE FORM Prepared by National Office in March Lists Counselors, EROs, Client Facilitators and

Shift Coordinators Sent directly to Local Coordinators Volunteers sign/date if accept Flat Rate

Only acceptable change is address No additions; no deletions – just don’t sign

LC signs/dates, returns by early April Payment made promptly after 15 April

STANDARD

PAPER

VERS I ON

HEADING SECTION

BODY/CERT SECTIONS

ACTIVITY CODES The Easy Ones Counselors, EROs, Client Facilitators, Shift

Coordinators F = Flat rate $35 T = Itemized for training NEW I = Itemized for counseling

Leaders C = Flat rate $50 I = Itemized for counseling

I & T – Transportation only Mileage – round trip, activity and location, each date

listed separately Parking and tolls – receipts required

ACTIVITY CODESFOR LEADERS – 1

A = Phone, copy, postage Receipts required

Exception – copies made on personal equipment =< 2¢ each

Phone bill with Tax Aide calls marked If using phone card, log showing date, person

called, etc., required No cell phone excess use charges

No mailing of IRS forms to/for taxpayers No handouts for Instructors

ACTIVITY CODESFOR LEADERS - 2 B – Coordinating

Transportation for – site selection, site management, site visits, training class visits, equipment movement, etc.

Transportation for other activity codes A - Phone, copy, postage P – Publicity R – Computer Repair/Maintenance S – E-file Supplies Z – Supplies

Transportation = Mileage + parking and tolls (for which receipts are required)

ACTIVITY CODESFOR LEADERS - 3

P – Publicity Booth/exhibit expense not to exceed

$25 No paid advertising Receipts required

ACTIVITY CODESFOR LEADERS - 4

R – Computer Repair/Maintenance Repairs must be “reasonable”

National Office may repair/replace; contact TCS Printer cartridge supplier may repair/replace; TCS

Includes memory upgrades, network cards, etc.

<$25 per item, no prior approval required =>$25 per item, prior approval of TCS or SC

required >$200 per item, prior approval of National

Office required Receipts required

ACTIVITY CODESFOR LEADERS - 5

S – E-file Supplies Expendables – No dollar limit – Bulk

purchase OK Paper, toner – if not available on National contract Floppies, CDs, cables

Non-Expendables - $25 rule applies Switches, flash drives

Phone, copy, postage if directly related to e-filing

Receipts required

ACTIVITY CODESFOR LEADERS - 6

Z – Supplies Normal office supplies Does not include equipment –

staplers, staple removers, pencil sharpeners, etc.

Receipts required

ACTIVITY CODESFOR LEADERS - 7

T – Instructing Counselor training

Admin training for Client Facilitators Transportation Refreshment allowance

$1.50 per counselor trained per season Must show number trained on expense

statement Receipts required

ACTIVITY CODESFOR LEADERS - 8

W - State led Instructor Workshops, Train the Trainer Meetings

NEW

Use “T” for district & local training meetings – for both trainer and trainees

ACTIVITY CODESFOR LEADERS - 9

K – District Meeting L – National Meeting M – State Meeting N – Regional Meeting

RECEIPTS Itemized receipt required for all expenses

except mileage Receipts ($75 & over) must be taped to blank

sheet of paper (8-1/2 x 11) All other receipts (under $75) can be sent loose,

paper-clipped or stapled to the expense report, or taped to a separate sheet of paper

Credit card charge slip is generally not acceptable

Meal charge on hotel bill is generally not acceptable

SPECIAL RULES

Any "I" Expense Statement that exceeds $350 for the entire season will be rejected Exceptions for special circumstances must

be pre-approved by the District Coordinator and the State Coordinator

A copy of the pre-Approval by the SC must be attached to the Volunteer's Expense Statement when submitted for payment

SC must approve the expense statement

SPECIAL RULES

S expenses do not include training for e-filing

No reimbursement for – State/local tax assistance only Mileage to/from EOS recognition

functions Other than nominal food for EOS

functions Post season assistance by Counselors

NOT REIMBURSABLE RULES

Equipment rental or purchase Site charges of any kind Personal stationery or cards Secretarial services; PO box rental Alcoholic beverages, entertainment,

flowers, greeting cards, personal phone Any spousal expenses See list in Policy Manual

SUBMISSION TIMING

“I” expenses only reimbursed from 15 April to 30 June. Applies to leaders too!

Counselor training from 1 October and tax assistance from January to 20 April. Applies to leaders too! Special CF rule!

Client Facilitation from January to 20 April Admin training OK

SUBMISSION METHODS

Specialists and DC Supervisors may submit by fax Copies of receipts are acceptable

All others Supervisors must submit hard copy

with original receipts by mail Direct deposit is encouraged

SUBMISSION TIMING

Leaders can submit statements anytime. Quarterly strongly recommended

Submit statements on/before 30 September – end of AARP fiscal year

ELECTRONIC BASED FORMS

Improve accuracy Math, activity coding and legibility

Form on Extranet Paper vs. electronic submission

ELECTRONIC BASED FORMS

Excel Expense Statement Template for non-leaders with log only

for itemized “I” expenses (next version should add “T”)

Template for leaders has logs for all activity codes except Leadership Flat Rate “C”

Totals flow to appropriate worksheets and then to Statement

Works on Open Office too!

NON-LEADER INSTRUCTIONS

FILL IN YELLOW HIGHLIGHTED FIELDS

NON-LEADER STATEMENT HEADING

FILL IN YELLOW HIGHLIGHTED DATE FIELDAMOUNT FIELDS AUTOMATICALLY COMPLETED

NON-LEADER STATEMENT – BODY

YELLOW HIGHLIGHTED FIELDS, MILEAGE AND TOTAL TRANSPORTATION AUTOMATICALLY COMPLETED

NON-LEADER – “I” LOG

LEADER - INSTRUCTION

LEADER – STATEMENT HEADING

LEADER – “A” LOG SHEET

LEADER – “B” LOG SHEET

LEADER – “T” LOG SHEET

LEADER – STATEMENT BODY

SUMMARY

Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments,

follow-ups Electronic forms

PROBLEM 1

Anne is the LC of a new site. She needs some supplies and equipment: A modem for a donated computer $38.25 Cables $24.95 Backup toner cartridge $31.79 Initial supply of paper $16.00 Paper clips, staples, file folders, staplers and

staple removers $27.50 What activity codes and OK’s are

involved?

PROBLEM 2

George is a DC. He is asked to approve expense statements showing: Copying of handouts by an LC/Instructor Purchase of a toner cartridge not available

from National Mileage to do a state return for a shut-in Mileage to inspect a prospective new site

What actions should George take?

Training aids

TaxAide extranet: www.aarp.org/tavolunteers Training tab “Volunteer Expense Statement

Training Presentation” Narrated presentation for non-leaders

Where to find forms

TaxAide extranet: www.aarp.org/tavolunteers Forms tab

Expense statement Paper form – word or pdf Leader – Excel Non-leader – Excel

Direct deposit forms