1Returning Counselor Training 2013

WELCOME

RETURNING COUNSELOR TRAININGBob Eslinger

rob.esl@cox.net

2Returning Counselor Training 2013

Great Season Last Year Thanks to Your Support!!

Over 2.6 Million taxpayers helped Over 35,000 volunteers @ 6,500 sites Over 43,000 returns efiled in AZ Over 3,300 returns efiled in Dist 5 Over 3,200 AZ returns efiled in Dist 5 You saved taxpayer ~$500,000

3Returning Counselor Training 2013

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4Returning Counselor Training 2013

AGENDA – RETURNING COUNSELOR TRAINING

5Returning Counselor Training 2013

INTRODUCTIONS

NameHow long have you been with AARP?What site do you serve?What one question would you like answered?

AARP Tax-Aide 2008 - 20092012 - 2013 6

2012-2013FOR ALL VOLUNTEERS

AARP FOUNDATION TAX-AIDE PROGRAM POLICIES AND

PROCEDURES

AARP Foundation Tax-Aide

AARP Tax-Aide 2008 - 2009

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.

2012 - 2013 7

AARP Tax-Aide 2011 - 2012 8

Client Service Provider Digest

Critical Sections of the Client Service Provider Digest for your attention:

Site and Counselor Guidelines and Policies p19

Standards of Professionalism p9

Confidentiality and Security of Taxpayer Data p25

Activity Reporting p29

2012 - 2013

AARP Tax-Aide 2011 - 2012 9

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

2012 - 2013

AARP Tax-Aide 2011 - 2012 10

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 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

2012 - 2013

AARP Tax-Aide 2011 - 2012 11

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 All IRS documents above can be electronic stored on the

computer.

2012 - 2013

AARP Tax-Aide 2011 - 2012 12

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.

2012 - 2013

AARP Tax-Aide 2011 - 2012 13

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.

2012- 2013

AARP Tax-Aide 2011 - 2012 14

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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AARP Tax-Aide 2011 - 2012 15

Closing for the Day

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

2012 - 2013

AARP Tax-Aide 2011 - 2012 16

Closing for the Season

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) Desktop

Retained data is stored on media and by only one person in the state (ask your leader for name) Desktop

2012 - 2013

AARP Tax-Aide 2011 - 2012 17

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 field 14 for reporting QR

2012 - 2013

AARP Tax-Aide 2008 - 2009

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 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 staff and volunteers do not share specific data with anyone including VITA, banks, mortgage companies, others in AARP, etc.

182012- 2013

AARP Tax-Aide 2008 - 2009

What’s Required or New?

• All sites, must post/display the AARP Poster that include “Your Civil Rights are Protected. Title VI” VI language (D143)

• Quality Review Process includes designated/peer-to-peer - Self review is not allowed

• LCs are required to complete the Intake/Interview and Quality Review training module in Link & Learn Taxes

• Unique user names are strongly encouraged; however, if not used, a partner must have a process in place to identify every volunteer that prepared or made changes to a tax return

192012 - 2013

AARP Tax-Aide 2008 - 2009

Due Diligence

Due Diligence: Certified volunteer preparer must exercise “due diligence”

when preparing or assisting in the preparation, approving, and filing tax returns

“due diligence” means asking sufficient questions of the taxpayer to ensure a tax return is correct and complete.

Volunteers may rely in good faith without requiring certain documents from the taxpayer

Ask Questions: Volunteer may not ignore information furnished to, or actually

known by, the preparer Preparer must ask questions if the information furnished

appears to be incorrect, inconsistent, or incomplete Taxpayers must be told they are ultimately

responsible for the accuracy of the information on their return

AARP Tax-Aide 2008 - 2009 20

AARP Tax-Aide 2011 - 2012 21

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

2012 - 2013

AARP Tax-Aide 2011 - 2012 22

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 2013!

2012 - 2013