AARP TAX-AIDE PROGRAM

Welcome & Introductions

4491-01 Course Introduction v1.0 VO.ppt

LEVEL 2 TOPIC

11/30/2010 1NJ Training TY2010 v1.0

INTRODUCTIONS

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

11/30/2010 2NJ Training TY2010 v1.0

BASICS

Class schedule – guideline only Breaks Restrooms Parking

11/30/2010 3NJ Training TY2010 v1.0

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)

11/30/2010 4NJ Training TY2010 v1.0

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

11/30/2010 5NJ Training TY2010 v1.0

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 apply federal and NJ tax law How to prepare accurate tax returns IRS provided software and e-filing The Quality Review Process Training, Certification, and Proficiency process

11/30/2010 6NJ Training TY2010 v1.0

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 IRS11/30/2010 7NJ Training TY2010 v1.0

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

11/30/2010 8NJ Training TY2010 v1.0

NEW JERSEY STATISTICS (TY2009)

175 Sites (almost all e-filing sites) 940 Volunteers

787 Certified counselors 30,390 Federal returns

91% Current Year Federal returns e-filed 5,618 State only returns $2,286,000+ EIC refunds 108,000+ People helped11/30/2010 9NJ Training TY2010 v1.0

<District> STATISTICS (TY2009)

?? Sites (?? e-filing sites) ?? Volunteers

?? Certified counselors ?? Federal returns

??% Current Year Federal returns e-filed ?? State only returns $?? EIC refunds ?? People helped11/30/2010 10NJ Training TY2010 v1.0

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

11/30/2010 11NJ Training TY2010 v1.0

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

11/30/2010 12NJ Training TY2010 v1.0

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

nor another counselor will be in area Never post passwords on/near computer11/30/2010 13NJ Training TY2010 v1.0

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

11/30/2010 14NJ Training TY2010 v1.0

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

11/30/2010 15NJ Training TY2010 v1.0

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

11/30/2010 16NJ Training TY2010 v1.0

VOLUNTEER PROTECTION ACTOF 1997 Certified volunteers not liable if:

Received IRS/AARP training Harm not willful Acting within scope of training Following AARP policies and procedures

11/30/2010 17NJ Training TY2010 v1.0

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.)

11/30/2010 18NJ Training TY2010 v1.0

Training Resources District Provided

Instructor-Lead Classes Coaches / Mentors Walk-in Workshops

IRS Link & Learn NJTaxAide.org/tavolunteers

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.

11/30/2010 19NJ Training TY2010 v1.0

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 Form 6744 test.

11/30/2010 20NJ Training TY2010 v1.0

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

11/30/2010 21NJ Training TY2010 v1.0

LINK & LEARN VIEW

11/30/2010 22NJ Training TY2010 v1.0

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

11/30/2010 23NJ Training TY2010 v1.0

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

GIT Booklets – State of NJ New Jersey “Can Do” List Interview and Intake Sheet TaxWise Help NJTaxAide.org/tavolunters – Preparer Page Special Topic Guides And best of all… Your Site Coordinator and fellow

volunteers!11/30/2010 24NJ Training TY2010 v1.0