AARP TAX-AIDE PROGRAM

Welcome & Introductions

4491-01 Course Introduction v0.8 VO.ppt

LEVEL 2 TOPIC

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INTRODUCTIONS

Name Employment (previous, if retired) Why in Tax-Aide Program? How long? What position in program?

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BASICS

Class schedule – guideline only Breaks Restrooms Parking

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EXPECTATIONS FORINSTRUCTORS Provide atmosphere for learning Start and stop on time Provide breaks as needed Answer questions

(will keep a list to answer later if needed)

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EXPECTATIONS FOR COUNSELORS

Follow directions (don’t jump ahead) Be positive (not disruptive) in a learning

environment Ask questions Complete assignments Hand in test by mid-January

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Purpose Of This Training

To build an excellent understanding of: The AARP Tax-Aide program Your resources (references, help, how to find

answers, Can Do list, etc.) How to prepare accurate tax returns IRS provided software and e-filing The Quality Review Process Training, Certification, and Proficiency process

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AARP TAX-AIDE PROGRAM Nationwide non-profit program administered

by AARP Foundation Help low-to-mid income taxpayers with

special attention to age 60+ No age or income restrictions AARP membership not relevant for volunteers or

clients Free confidential service Committed to high-quality service Answer tax questions/prepare returns Funding from AARP and IRS11/19/2010 7DRAFT NJ Training TY2010 v0.8

PERFORMANCE

1.5 million returns (paper + e-file accepted) 1.43 million accepted e-files (95.2% rate) $233 million in EIC refunds 76% taxpayers are 60 or older Nearly 6,500 sites Over 32,500 volunteers

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VOLUNTEER RESPONSIBILITIES

Sign Volunteer Agreement (Volunteer Standards); instructors certifies at bottom

Need proof of certification at site Site coordinator maintains list Volunteer Agreement with certification or Form 13645, Wallet Card

Understand return is TP’s responsibility

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RESPONSIBILITIES, cont’d

Protect confidentiality and security Use resources, CyberTax, 800-TAX-VITA Do not retain any data other than required

8879s, 8453s and attachments Including TP documents and/or electronic

versions Do not accept any compensation Record ALL activity at site every shift

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SITE REQUIREMENTS

Post anti-discrimination poster (AARP D143)

Store equipment in secure environment Keep eyes on laptops and forms at sites Call DC, police and AARP number on back

of volunteer badge if computer stolen Exit TaxWise® and encryption if neither you

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Quality Review

100% independent quality review This means a second set of (counselor) eyes This means no single counselor Sites Site Coordinator has responsibility for

implementation IRS & AARP SMT will perform reviews on

sample basis: Site Review Tax Return Review

Use QR section of IRS Intake Sheet

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REIMBURSEMENT

Flat-rate reimbursement of $35 or Parking/mileage (50¢/mi for 2010)

Need specific dates/locations Need purpose

Covers training classes Covers counseling, January to April 20 Expense report submitted to LC or DC at

end of season

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INSURANCE COVERAGE

Travel accident insurance coverage if on Tax-Aide business

Medical Only Not Car, Personal property, etc.

Supplemental secondary only Your existing medical insurance is primary

Notify District Coordinator ASAP

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VOLUNTEER PROTECTION ACT OF 1997

Certified volunteers not liable if: Received IRS/AARP training Harm not willful Acting within scope of training Following AARP policies and procedures

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CERTIFICATION

Four-part certification for counselors Pass Basic, Intermediate and Advanced Test

(score 80% on each) Show competency in use of TaxWise software

(complete four problems in class) No certification needed for non-counselors

(phone, reception, translators, etc.)

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Training Resources District Provided

Instructor-Lead Classes Coaches / Mentors Walk-in Workshops

IRS Link & Learn NYTaxAide.org

Training page – including Standard Presentations (with Voice-Over Narration)

IRS Books Pub 4491 – Training Guide Pub 4491-W – Problems and Exercises Pub 4012 – Volunteer Resource Guide Form 6744 – Volunteer Assistor’s Test/Retest Basic + Intermediate + Advanced levels

IGNORE Military, International, etc.

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LINK & LEARN On-line federal tax law training on IRS web site -

includes exercises (www.irs.gov/app/vita) Click on Advanced tab to begin.

Basic and Intermediate courses are a subset of the Advanced course

Ignore Military, International, Puerto Rico, Foreign Student courses

Abbreviated “What’s New” course for returning volunteers Does NOT include New Jersey tax law

Practice Lab – special online version of TaxWise TWO/Training STRONGLY preferred

Online Certification Tests (linklearn.webtechteam.com) New volunteers must use paper test.

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LINK & LEARN SPECIAL CERTIFICATION Two OPTIONAL subjects require on-line

training and certification Health Savings Accounts (HSA) Cancellation of Debt (COD)

On-line Advanced certification is required before taking the HSA and COD online training and tests

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LINK & LEARN VIEW

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Counselor Certification Requirements STEP 1 – Pass the IRS test with 80% for each

segment (Basic, Intermediate and Advanced). STEP 2 - Proficiency

Three scenarios (Moore, Fleming, Sterling) from Pub 4491-W (federal only)

Plus one NJ complete return (Jones) Must be completed and reviewed by second

Counselor STEP 3 – Sign the Volunteer Standards of

Conduct Note: Must use 2010 Law and Software

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Preparer Resources IRS Documents

Publication 4012 – Volunteer Resource Guide (VRG) Publication 17 – Your Federal Income Tax (later) Form 1040 Instructions (later) … plus many other specialized IRS documents

In Scope/Out of Scope Chart Interview and Intake Sheet TaxWise Help And best of all… Your Site Coordinator and fellow

volunteers!

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