ࡱ> '` bjbj L0H Crrrr#&# #t8$DDD 4@8$B^l\rrJ`|333383l:@$EhwG Aj#<|^/ ; ArrrA@Crr"lr(33.R!>#, r sC[D@@ )BBGUG  &G# d|z A AB8$8$nD@8$8$@8$8$8$rrrrrr  Local Coordinators Digest (Now a Companion Manual to the Counselor Digest) October 1, 2009-September 30, 2010 Why Read This Digest? Dear Local Coordinator: First and foremost, thanks for agreeing to be a Local Coordinator in 2010! This program can only exist to help others if volunteers, like you, manage activity. You are so vital to the success of AARP Tax-Aide! We are taking many steps this year to streamline documentation where possible and conserve funds. One step is to reduce redundancies in the Counselor and Local Coordinators Digests. Thats why you are receiving a slimmer Local Coordinator Digest along with a Counselor Digest. Please be sure to read the Counselor Digest as many important sections, such as Site and Counselor Guidelines and Policies as well as Security and Confidentiality, are only in that digest. These documents, and the Quality Site Guidelines presentation in the same Admin Kit as this Guide, should help you carry out the responsibilities of an AARP Tax-Aide Local Coordinator. There are really three basic things you need to keep in mind: Promote the program (both to potential customers and volunteers), Record and measure how many people we serve throughout the year, and Ensure high standards of quality and security through good site operations. Were in this to help people, especially with their taxes. In order to do this, we need to promote the program and recruit great volunteers. Equally important to the program is our ability to measure our success. Service statistics, collected through your leadership on site sign-in sheets and the Activity Reporting system, assure AARP and IRS that their dollars are indeed helping people -- lots of people! Standards of quality in both the tax services and administrative functions are critical. Quality review is an important part of every sites operation. In this financial climate, we also need you and your volunteers to be good stewards of program funds. Thats a challenge we know you take seriously. Due to significantly increasing mileage expenses for volunteers, LCs (and DCs) are asked to review how far volunteers may be driving as one consideration as the LC/DC assigns volunteers to specific sites for the coming tax season. Additionally, there are very important changes in expense management and reporting for all itemizing volunteers. Please that section of this Guide. Finally, in this era of increased concerns for the security of confidential information, it is important to keep in mind that we are all responsible for ensuring that taxpayer information is held in the strictest of confidence. This applies to how we manage their information once it is on a computer as well as how we conduct ourselves in person at sites. You are the direct communicator to AARP Tax-Aide site volunteers. Please help them understand why they should encourage word-of-mouth customer promotion and volunteer recruitment, why assistance statistics are so essential, and why, most importantly, we must maintain high standards of quality and security for our clients. What you communicate means everything to those folks and to the program. You have an important job and thanks again for your willingness to take it on! With gratitude and hope that your season is not just a success, but also fun, AARP Tax-Aide National Leadership Team (Regional and national level volunteers as well as National Office staff) Local Coordinator Digest Contents Check out the Local Coordinator At A Glance page that follows this one, and refer to the rest of this Digest as you need help. Please remember that a significant amount of critical information for site volunteers, including Local Coordinators is located in the Counselor Digest. About You Local Coordinator At A Glance Local Coordinator Position Description Local Coordinator Activity Schedule  3 4 6 Data Management Submitting Tax Assistance Activity Data  12 Site Administration Site Management Selection & Schedules Generating Local Publicity Site Lists & Guidelines Example of AARP Tax-Aide Site Flow 16 18 22 57 People Management Counselor, ERO, SCO, CF Recruitment Training and Testing Volunteer Rosters and Record Keeping Recognition of Service & Performance Review 7 8 10 11 Administrative Necessities Ordering Materials Expense Reimbursement Insurance Coverage Administrative Reports Summary 24 27 38 39  FORMS Samples For DisplaySamples for Local Coordinator/InstructorInstructor Biography Form51Instructor Report of Certified Counselors52Expense Statement39 Personnel Form(abbreviated sample)43 Actual Forms For Local Coordinator Use AARP Tax-Aide Program Order Form Volunteer/Site Recognition Order Form47 49 Site Sign-in Sheet Counselor Performance Review Form Volunteer Assessment of AARP Tax-Aide43 53 55  The Local Coordinator At A Glance Local Coordinators (LC) carry out seven major responsibilities for AARP Tax-Aide summarized below. Recruit Counselors, EROs, and Client Facilitators Word-of-mouth is the most effective form of volunteer recruitment. AARP Tax-Aide has toll-free 888# and Web page recruitment, but personal solicitation at sites or otherwise locally by LCs and Counselors (with LC encouragement) is still the best source of new volunteers. Train EROs, Client Facilitators, and Counselors on Program Procedures LCs teach Counselors, Electronic Return Originators (EROs), Shift Coordinators, and Client Facilitators about program policies, the need and how to protect taxpayer data, the activity statistics via Site Sign-in Sheets, along with their proper recording and submission, and the importance of marking the site identification number on all returns prepared. A presentation called Local Training- Policies and Procedures is available on the Extranet to assist LCs with conveying policies and procedures. LCs also teach site volunteers how to claim or decline expense reimbursement within the constraints of AARP Tax-Aides policy limitations.Create, Record, Maintain, and Staff Quality SitesLCs establish as many sites as necessary to adequately serve the local area keeping efficiency, particularly for e-filing and quality site requirements, in mind. Site quality requirements, available on the Extranet, are also included as a presentation in the admin kit sent to the LC with this Guide and need to be reviewed. Site information must be accurately recorded in the national database, VMIS, for 888# and Web look-up functions, and site volunteers must be scheduled to cover periods of operation. Generate Site Publicity People must learn about the sites that are established in order to avail themselves of our services. As needed based on capacity, LCs generate media publicity, post posters, seek sponsor publicity, and promote word-of-mouth publicity. Order & Distribute Materials An array of forms and materials are needed to maintain normal site operations. One AARP Tax-Aide poster, with the white space for local information and civil rights language, is required by the IRS grant to be posted at all sites (samples are in the Administrative Packet). This poster and other needed site materials, including the tax record envelope, must be ordered from AARP (not the IRS) and distributed by LCs.Maintain Volunteer Rosters LCs submit new Counselor, ERO, Shift Coordinator, and Client Facilitator information and update current Counselor data via the All Volunteer Roster (Personnel forms are available to help with this). This data is added to the national database of AARP Tax-Aide volunteers by the states Administrative Specialist, and is used for materials shipment and expense reimbursement. Monitor & Approve Expenses LCs carry the responsibility of limiting program expenses including Counselor, ERO, Shift Coordinators, and Client Facilitators expenses to essential spending. This requires efficient site selection and usage, monitoring of activities and scrutiny of expense statements, along with providing the actual approval signature in accordance with previously established state limits for individual volunteer expenses. This expense management is especially critical in 2010 as our budget was reduced due to factors related to the downturn in the economy.  AARP Tax-Aide Local Coordinator Position Description Program & Purpose of PositionAARP Tax-Aide provides free personal income tax assistance to low- and moderate-income taxpayers, with special attention to those 60 and older. The Local Coordinator (LC) implements program plans in one or more assigned geographic localities and ensures site compliance with AARP Tax-Aide program policies. Responsibilities of PositionSets goals and implements program plans for assigned geographic locality(ies). Recruits, appoints, supervises, and evaluates Counselors, Electronic Return Originators (EROs), Shift Coordinators (SCOs) (as needed), and Client Facilitators, ensuring IRS certification, as required, and program policy training for all. Confirms Counselors have passed the IRS test and all site volunteers have signed the Volunteer Standards of Conduct form prior to assisting any taxpayers (the forms must be held until December 31 by a local leader). Maintains and ensures all site volunteers maintain the strict confidentiality and protects the security of all taxpayer information and records at all times. Ensures all sites volunteers have received copies of, and understand, the Confidentiality and Security of Taxpayer Data section of the Counselor Digest. Establishes 2nd person (Counselor) on-site quality review measures to ensure accuracy of returns. Works with all EROs at site to ensure process exists and is followed to verify that all e-file returns are transmitted, rejects worked, and acceptances received. Updates All Volunteer Roster and completes personnel forms to ensure all volunteers reporting to the LC are accurately recorded in the database at the National Office. Confirms and evaluates existing sites, opens new sites, merges sites as appropriate, prepares site schedule, updates site lists & forms to ensure sites are accurately reflected in the National Office database for uploading to the Web and 888-227-7669 public access site locators. Collects Site Sign-in Sheets, summarizes the data, and submits monthly totals via the Internet submission process. Ensures notation of the IRS Site Identification Number (SIDN) on all tax returns (paper and e-filed) prepared at the site Orders site material from IRS and AARP Tax-Aide National Office, according to the state's procedures. Ensures posting of AARP Tax-Aide program poster with civil rights language (#D143) at all sites during operating hours. Ensures sites use IRS Intake Forms and AARP Tax Record Envelopes exclusively. Coordinates with District Coordinator and Communications Coordinator (where appointed) to implement local program publicity. Submits approved Counselor, ERO, SCO, and Client Facilitator expenses to the National Office, in accordance with the state's procedures. Attends meetings as scheduled by the State or District Coordinators. Works well with diverse populations Qualifications, Length of Service & EligibilityThe LC must have the ability to implement program policy and provide direct oversight of the program and its volunteers in a geographic locality. The LC is appointed for a one year term, contingent upon satisfactory annual review, and may be re-appointed for subsequent one year terms. The LC is eligible for other AARP or AARP Foundation volunteer positions. Time, Training, & Travel RequiredTime commitment varies according to geographic area and number of volunteers. The position demands more time from September to May. The LC must acquire the knowledge of all procedures associated with the program, visit training locations and tax assistance sites, and attend district meetings. Appointed By, Supervisor, & Scope of AuthorityThe LC is appointed by the District Coordinator with concurrence of the State Coordinator and reports directly to the District Coordinator. The LC supervises Counselors, EROs, SCOs, and Client Facilitators and administers the program policies at the tax assistance sites. Working Relations & Progress ReviewThe LC works closely with the District Coordinator, Counselors, EROs, SCOs, Client Facilitators, Instructors, Technology Coordinators, and the Administrative Specialist. Performance monitoring is on-going by the DC. Available ResourcesThe LC will be afforded the necessary guidance, training and materials needed to facilitate leadership responsibilities, with support from the District Coordinator and other district level volunteer leaders, National Office staff, and the IRS. AARP Tax-Aide reimburses volunteers for covered program related expense as set out in the Policy Manual. Volunteer PolicyAARP Foundation volunteers will receive equal opportunity and treatment throughout recruitment, appointment, training, and service. There will be no discrimination based on age, disabilities, gender, race, national or ethnic origin, religion, economic status, or sexual orientation.  Local Coordinator Activity Schedule SeptemberReceive appointment confirmation from supervisor. Assess program needs and solicit any needed new sites for upcoming season. Contact returning site volunteers and recruit, through January, new volunteers as needed. Contact existing sites for availability and to reserve days and time. Submit final itemized expenses incurred prior to 9/30 (end of fiscal year), if any. OctoberAttend district meeting as required. Plan work and discuss Counselor training needs with District Coordinator (DC) and Instructors. November Finalize tax assistance sites with DC. Receive Administrative Packet with materials from AARP Tax-Aide. Order additional materials from AARP Tax-Aide as needed, especially the AARP program poster with the civil rights language and Tax Record Envelopes. Order needed items from IRS, including the IRS Intake form and needed tax forms for the season. Continue recruiting new volunteers. December Notify all site volunteers of training locations, dates/times, parking, etc. Properly dispose of Volunteer Standards of Conduct form held from the prior tax season. January Attend and monitor Counselor training classes. Ensure that AARP Tax-Aide program policy and procedures training is covered. Ensure distribution of Counselor Digests and AARP name badges to site volunteers. Verify that all site volunteers have received copies of and understand the Confidentiality and Security of Taxpayer Data section in the Counselor Digest. Receive Counselors' test grades from Instructors. Collect signed Volunteers Standard of Conduct forms for all volunteers working at sites. Schedule site volunteers to work at tax assistance sites. Implement local publicity with assistance from Communications and District Coordinators. Distribute posters, banners and counter-tops, publicizing tax assistance sites. Update All Volunteer Roster and return to DC along with personnel forms. February Open and monitor tax assistance sites for quality and program policy and procedure compliance. Ensure that all sites are displaying the AARP Tax-Aide Civil rights program poster during site operating hours and using IRS Intake forms and AARP Tax Record Envelopes. Explain Site Sign-in Sheet procedures to Counselors and provide site identification number (SIDN) to be entered on all federal returns prepared. Collect site statistics, personally or by delegate for the 1st reporting period; submit via Web system. March Collect site statistics, personally or by delegate for the 2nd reporting period; submit via Web system. Monitor sites and adjust site and Counselor schedules as necessary. April Collect final site statistics, personally or by delegate and submit them using the Web system. Collect flat-rate reimbursement signatures or have Shift Coordinators, Counselors, EROs, or Client Facilitators submit expense statements. Review, approve within the guidelines and caps established by the state, sign, and mail expenses according to procedure. Conduct end-of-season volunteer performance evaluation and appreciation process. Send recognition letters and/or certificates to sites. Participate in DC end-of-season evaluation process, and recommend program improvements. As Required:Submit expense statement to DC monthly, quarterly, or end of season. Counselor, ERO, Shift Coordinator, and Client Facilitator Recruitment Recruitment GeneralRecruitment of new volunteers is essential to the AARP Tax-Aide program. It is the responsibility of all AARP Tax-Aide volunteers to actively recruit new volunteers by being alert for individuals who might be interested in participating in the program. Diversity Recruitment Recruitment of AARP Tax-Aide volunteers and coordinators from diverse populations must be stressed, especially when there is a significant segment of diverse racial/ethnic population with the district. Special attention should be given to potential volunteers that support the local community language(s). Recruiting must be done on a non-discriminatory basis without consideration of race, ethnicity, age, religion, gender, or sexual orientation. Local Recruiting- Word of Mouth and Site Level  Quantifiable data shows that the vast majority of new volunteers come from the local level. All volunteers can and should recruit new Counselors, EROs, Shift Coordinators (SCOs), and Client Facilitators. Word-of-mouth recruitment to friends and acquaintances is particularly effective. Customers who show proficiency preparing their own taxes are good candidates for Counselors. Another successful method is to provide AARP Tax-Aide site sponsors one page recruiting information suitable for placement in the site bulletin boards or in their newsletters. Media and Web RecruitingLocal newspaper stories about the need for volunteers are effective. Local Coordinators should attempt to place these, unless theres a Communications Coordinator appointed to handle this. (See Generating Publicity section of this Local Coordinator Digest for more information on this topic.) Another good source, especially as we need e-filing volunteers, is to recruit on the Internet. Try volunteer recruitment messages on volunteer recruitment websites such as Volunteer Match and especially those locally focused, such as your areas United Way, RSVP, and other local non-profits, local governments, or local employer sites. Many local governments and local employers support volunteerism and may publicize AARP Tax-Aide opportunities. 888# & Automatic Referral PipelinesYear round recruitment is supported by the AARP Tax-Aide web site:  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide and the toll-free number 888-OURAARP (888-687-2277). AARPs volunteer site, AARPs Create the Good, also lists AARP Tax-Aide volunteer opportunities and does so at the site level. Potential volunteer names and contact information from AARPs website (either AARP Tax-Aides or Create The Good) are now immediately forwarded to the Prospective Volunteer Coordinator or the State Coordinator XE "SC (State Coordinator)"  designate through the new recruitment system. They, in turn, forwarded the prospect to district and local volunteers for follow up. Recruitment MaterialsAARP Tax-Aide materials are available to assist in recruiting volunteers: Recruitment brochures and position descriptions Site posters adapted for recruitment Sample public service announcements Countertop holders and exhibit panels To order these materials, use the AARP Tax-Aide Program Order Form (in the Administrative Packet in which this digest was sent, on the Extranet at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers or copy the sample included in this digest).  Training and Testing Classroom Tax Training Counselors receive annual training which includes income tax information, procedures for preparing tax forms and required quality review, program policy, and administrative reporting. The training sessions are generally three to five days. Experienced Counselors may require only a refresher course of a few days of classes, or a more in-depth training in tax laws and program policy and procedure changes. Training in e-filing is included now as part of the new Process Based Training (PBT) in Pub 4491. All volunteers must attend the policy and procedure issues training, no exceptions. A PowerPoint training module was developed for local leaders and Instructors to use to conduct program policy and procedures training for counselors, EROs, Client Facilitators and any other non-counselor positions (available on the aarp.org\tavolunteers Extranet site). See program policy and procedures training below. A new presentation for Quality Review is also available on that site. Preparatory Tax OrientationA growing number of Instructors are working with Local Coordinators to convene new prospective Counselors in a preparatory tax orientation class, typically in the fall preceding formal January training. Regardless of the method and scheduling used, Counselor training should consist in total of approximately five days of instruction and testing time. This can consist of a single session of five days, or may be broken into separate periods the total of which is still the five days of training. A sixth day of training may be necessary if state taxes are prepared. Scheduling Tax ClassesLocal Coordinators help the Training Specialist and/or Instructor identify training locations, and assist with the delivery of materials. LCs typically help notify Counselors about the classes and assure that everyone is slotted to a class. Tax Training Topics (Scope of Assistance) and CertificationCounselors must be certified annually at the Advanced level of the IRS training materials and will assist taxpayers only on those topics that are within the scope of the program. Scope includes tax topics covered in IRS volunteer training materials or in AARP Tax-Aide training classes provided that Counselors have been qualified under AARP Tax-Aide procedures. Counselors are not to deal with topics (including state returns) on which they have not received AARP Tax-Aide training. Training for state returns must be a part of the Counselor training class and training should be limited to the state where the class is being given, neighboring states, and those that have a large snowbird populations. All AARP Tax-Aide Counselors must pass the Basic, Intermediate and Advanced parts of the test. The printed test results for all three levels and a signed copy of the Standards of Conduct Agreement will be turned into the designated Instructor in the district where they will be assigned. Tax Training MaterialsAll tax training materials including tax forms and publications are provided by the IRS upon receipt of orders from the Training Specialist or Instructors. Alternative material should not be used and expenses related to the development of unauthorized alternatives will not be reimbursed. State material is usually provided by the state taxation agency upon request. Site and Program Policy Training for Coordinators Site and program policy and procedures training is conducted during Fall meetings with Coordinators at all levels, and informally throughout the year by supervising coordinators. Meetings, Cybertax email, correspondence, telephone calls, the Internet, and the Manual/Digests are used to convey new or revised procedures. A PowerPoint presentation (Quality Site Requirements) has been developed for Local Coordinators, Shift Coordinators, and others to communicate site requirements to site level volunteers (see next section on Program Policy and Procedures Training). Program Policy and Procedures Training for Counselors, EROs, and Client FacilitatorsProgram policy and procedures training for Counselors, EROs, and Client Facilitators must be an integral part of the Counselor classes conducted in December or January. For simplification and standardization, a PowerPoint training module was developed for local leaders and Instructors to use to conduct program policy and procedures training for Counselors, EROs, Client Facilitators and any other non-counselor positions. A Counselor Digest should be distributed and reviewed by Local Coordinators with these volunteers along with other training materials, especially the Statement of Understanding for Counselors in the Counselor Digest, the section on Taxpayer Confidentiality and Security of Taxpayer Data in that same document and the Volunteer Standards of Conduct. Additionally, these volunteers must understand how to record assistance provided on the Site Sign-in Sheets and submit them, seek reimbursement or not, and the need for word-of-mouth promotion. There is a Self-Study Quiz on program operation in this and the Counselor Digest that should be used to help volunteers understand key program policies and procedures.  Volunteer Rosters & Record Keeping Position Abbreviations (also notated on the organization chart)RC SC ADS PCS TRS TCS LC SCO Regional Coordinator State Coordinator Administration Specialist Partnership and Communications Specialist Training Specialist Technology Specialist Local Coordinator Shift Coordinator PVC INS CC TC TRC AC DC CF COU EROProspective Volunteer Coordinator Instructor Communications Coordinator Technology Coordinator Training Coordinator Administrative Coordinator District Coordinator Client Facilitator Counselor Electronic Return Originator All-Volunteer RosterLocal Coordinators receive an All Volunteer Roster (AVR) in January from the states ADS usually routed to the LC through his or her DC. The AVR includes all the Counselors, EROs, Shift Coordinators, and Clients Facilitators who reported to the LC in the previous year. LCs should then follow the roster updating procedure below to complete the certification process. Procedure for Updating RostersEdits of misspelled name, address, phone number, position, supervising ID#, and year started should be made directly on the roster. Another volunteer's name may not be substituted in an existing record. To change a leader to a non-leader position, mark through the leader title(s) and note the proper title, or add the non-leader title if the title is not on the roster. For volunteers becoming leaders, write the leader title(s) and retain any appropriate non-leader title. Once marked up, the volunteer roster should be sent to the ADS who will update the national database and/or coordinate with the National Office as appropriate to ensure that the national volunteer database is updated.Forms To Use for new volunteers and late changesSupervising coordinators use personnel forms (paper or electronic version) to add new volunteers, with separate forms for COU, ERO, SCOs and CF; and leaders. (Note: an email containing the same information as the personnel forms is also acceptable documentation.) After updated rosters have been submitted, additional Leadership, COU, ERO, and CF changes are reported via personnel forms or appropriate email format to the ADS.Volunteer Database (VMIS)AARP has a national database (VMIS) of all volunteers participating in programs it provides. Once a volunteer is entered into the database, they are assigned an identification number (ID#). This number is unique to the volunteer and a volunteer is given only one ID#. This database must be accurate, as it drives creation of the flat rate form for reimbursement, materials shipment, and insurance certification. Careful LC attention to roster editing and personnel information is critical.Inactive StatusIf a volunteer is not serving during a particular tax season that volunteers ID# is marked Inactive in the national database. If the volunteer returns to the program, their ID# marker is changed to Active. A marker of Remove in the national database indicates a duplicate record or a volunteer who is deceased.  Recognition of Service & Performance Reviews Award CertificatesAward certificates are available for presentation to Counselors, EROs, Shift Coordinators, and Client Facilitators and to people outside of the program who helped to make it a success, such as site sponsors (see AARP Tax-Aide Program Volunteer/Site Recognition Order Form on the volunteer Extranet and later in this Guide). IRS also presents certificates at the end of season meetings, if requested. Service Pins & PlaquesService pins are available for five, ten, fifteen, twenty, twenty-five, thirty, and thirty-five years of service; plaques are available for twenty, twenty-five, thirty, and thirty-five years of service. State Coordinators or Administrative Specialists are responsible for ordering and distributing the plaques. Pins and plaques can be order via the Volunteer/Site Recognition Order Form on the volunteer Extranet. Recognition EventsRecognition events and end-of-season celebrations are valuable, but expenditures must be held to a minimum. Mileage is not reimbursed for these events. The State Coordinator must be consulted before planning special events and incurring other than nominal (cake or cookies) costs to the program. See section on expense reimbursement for more details. Counselor, ERO, and Client Facilitator Performance ReviewIt is critical to the improvement and ultimate success of the program that volunteer supervisors give on-going constructive feedback to volunteers about their performance. This is especially, though not exclusively, important for Counselors about the accuracy of the returns they prepare. Counselors should be given timely feedback regarding tax law, using TaxWise"!, effective interviewing, etc. in order to help Counselors improve their accuracy. Constructive feedback for all volunteers is for improvement but positive feedback to volunteers is also very important. Constructive feedback for improvement should be given but also should positive feedback, as a form of thanks and appreciation.  Submitting Tax Assistance Activity Data Why Report Activity?Reporting activity levels is important to the AARP Tax-Aide Program. This information is needed to support funding requests, such as with the IRS and AARP, as well as to help in managing the program at the regional, state, district, and site levels.  Activity Reporting Process The process for collecting and reporting on activities will be very similar to the process utilized last year in the Web-based Activity Reporting system. The Activity Reporting process automatically combines information that volunteers self report with data from other systems (such as TaxWise"! and surveys), to develop a total picture of the activities and services performed by volunteers throughout the country. There are only six pieces of information that volunteers are required to report on by submitting the information via the Activity Reporting Web screen on the volunteer Extranet (under Hot Topics at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. It is strongly recommended that prior to the beginning of the season that Local Coordinators review the training documents and information about the Activity Reporting process and system on the volunteer Extranet. This information is located under the Manuals, Policy and Procedures tab on the Extranet. What information will and will not be requested from volunteers?The information on the number of people served will come from two separate sources: volunteer self reported information and alternate sources of information (TaxWise"! or surveys). The information collected will consist of: Volunteer Self Reported: Alternate Sources of Information: Federal Returns (Current Year) E-file returns accepted this tax season Federal Returns (Prior Year) E-file Joint Returns, current year Federal Returns (Amended) and accepted this tax season State/Local Only Returns E-file State Returns completed this Questions & Answers Only tax season where a federal return All Quality Review was also done 2nd Counselors Initials How will the total number of people helped be calculated?We will be using both the volunteer self reported information and the information from alternate sources to calculate the total number of people helped. Specifically, it will include: Total # federal returns Total # Q&A Total # Federal returns amended Total # Federal returns for prior year (a single count regardless of the number of years) Total # of State/Local Only Returns The above total is then multiplied by a common factor for joint returns and other activities as shown in the TaxWise"! data (also referred to as data from alternate sources) Site Sign-in SheetsThe Site Sign-In sheet will essentially be the same as last season s form. Each sheet can be used to record up to 20 points of service (sometimes referred to as an interview). On it are the specific columns of information that volunteers are being asked to collect in this process. On the back of the form are instructions and definitions. Please ensure these instructions and definitions are reviewed by Counselors and other volunteers reporting activity on this form. The Sign-in sheet is available for ordering from the AARP fulfillment warehouse, is shown in the back of this guide, and is available on the volunteer Extranet. Recording ServiceCounselors should fill out a line on the Site Sign-in Sheet each time they help a taxpayer. Service for the same taxpayer must not be spread out on separate lines of the Site Sign-in Sheet. In other words, only use one line for a taxpayer. Columns on the form need to be totaled before they are submitted. Completed sheets are collected by the LCs, or a designated volunteer, and the site totals tabulated in the manner determined by the State Coordinator. On a regular basis, but not less than on a monthly basis, these tabulated totals must be submitted via the Activity Reporting Web screen. If volunteers assist significant taxpayers away from a site, they may want to keep a separate sign-in sheet or find another method of capturing this important service so that it is not left out of program activity counts. The service being recorded includes information on returns submitted to the IRS as well as related services that do not result in a tax return being submitted. Only through the diligent efforts of the volunteers can a complete reporting of all the services be captured for the program. Therefore it is critical that the services provided be recorded on a regular basis. Site Sign-in Sheet Collection ScheduleThe Reporting schedule is defined as monthly for the program (although there may be additional reporting requirements within your state\split-state); and the Site Sign-in Sheets should be submitted by site volunteers as directed by their coordinators. During the season there are three reporting periods where activity reporting will need to be compiled and reported into the Activity Reporting system. The tax season reporting periods will end on the last day of February, the last day of March, and the last day of April. LCs and DCs will have five days after the close of the reporting period to add or modify any information to the Activity Reporting Web screen. Reporting Services Provided outside of the Tax SeasonAlthough the majority of the services provided to the taxpayers are done during the regular tax filing season, some services are provided outside of this period (and cover the period of April 30th through September 30th). For services during this period, the site sign in sheet can also be used to collect the six pieces of information. This data should be submitted directly into the national database, VMIS, by the ADS with SC review. Recording Quality Review Quality review is reported by initialing the appropriate columns on the Site Sign-in Sheet on the lines for each taxpayer for whom returns are reviewed by a second Counselor. Coordinators should assist site volunteers as necessary in completing the sign-in sheets accurately and completely. Submitting Site Summary Information The Activity Reporting Web submission process has been created to assist LC and DC volunteers with submitting activity reports on the six pieces of information volunteers collect. The Web screen is available 24 hours as day, 7 days a week from any computer with access to the Internet throughout the tax season. This process works with both dial-up and high speed Internet. The State Coordinator sets the policy within the state for accessing and submitting information using this Web screen process; however there are predefined dates in which the site data will be collected by the system and loaded into the national database. At a minimum, the due dates for reporting are the last day of February, the last day of March and April. Ask your supervisor to clarify your states procedures and schedule for reporting data. Regardless of the specific procedures used by your state, summarized site information is to be submitted into the national database on a monthly basis throughout the tax season. Therefore do not send your reports directly to the National Office. Shut-Ins and service and Taxpayers with Disabilities Additional information will be collected using an alternate method, i.e. the taxpayer survey. In order to more accurately capture all of our service to people with disabilities, not just shut-ins, without adding workload on volunteers, the survey of taxpayers which collects information such as taxpayer demographics will include a question on whether the taxpayer is disabled. Therefore, we will no longer require volunteers to manually collect information on shut-ins. The new process of collecting this type of information will be easier for volunteers and will give us a more complete picture of our service to taxpayers with disabilities, not just shut-in visits. Recording Volunteer HoursThis information will be collected using alternative methods. These include the volunteer survey already conducted regularly by AARP. Other existing information in the volunteer and site management database will also be used to develop volunteer hours. No information or reporting is required from Coordinators for this purpose. Where to get more information on this processComplete presentations and training materials are available from your State Management Team and are also posted on the volunteer Extranet. Site Management, Selection & Schedules Selecting SitesLCs are responsible for securing as many sites as necessary for the area, and assigning the appropriate number of Counselors, EROs, Shift Coordinators, and Client Facilitators as determined by potential target population. The space must be provided rent-free. Assistance should be provided at a public place, but where privacy will assure confidentiality. Service cannot be provided in volunteers homes. Because the target population for AARP Tax-Aide assistance is low- and moderate-income taxpayers with special attention to those age 60 and over, sites should be located in communities where they are most accessible to these taxpayers. With electronic filing, XE "E-filing:Site Size"  the use of larger sites is strongly recommended as they provide: better utilization of computer resources XE "Computers & Equipment"  and volunteers, more tax and computer on-site expertise, more options for quality review of all returns, especially using designated reviewer(s), and greater visibility to the public and easier word-of-mouth referrals. Site RetentionSince most of our customers return year after year, Coordinators should attempt to keep sites active for each tax season or help customers find us if you do need to move or close a site. Site consolidation or relocation can be necessary to maximize resources, especially for e-filing (see above) or if many sites are too closely located. Sample Site PossibilitiesSenior centers Schools Libraries Banks Hospitals Churches/synagogues Civic centers Recreation centers Shopping malls Fraternal organizations Requisite Site FeaturesPublic places convenient to older persons; accessible to the handicapped. Convenient to public transportation and/or parking. Accessible to rest rooms and telephones. Conducive to confidential interviews, and well-lighted, with tables and chairs provided. Willing to post AARP Tax-Aide poster, with civil rights language, to inform taxpayers of and to direct them to the service. Rent-free. The site must be provided at no cost, including defrayal of heat and janitorial service for the 10-week period. Free from any suggestion of gratuity, donation, or solicitation. Isolated LocationsAARP Tax-Aide is proud of and will certainly continue to support volunteers long standing dedicated service to rural taxpayers. However, service to the most rural/isolated locations may not be required on a weekly basis; nor should one-person sites be established. Therefore, other cost-effective options should be considered to provide service and manage related costs:. Send a team of two or more Counselors once or several times during the season. Assess availability of AARP Tax-Aide service in nearby towns and refer taxpayers to those sites. Request that persons be brought to the nearest site by senior van, carpool, etc. Refer the taxpayer to other providers or the IRS Walk-In & Appointment SitesTax assistance services may be set up by the LC based on walk-in service, prior appointment, or a combination of both. Appointment basis requires that a volunteer, or a person at the site, receives the calls and schedule appointments from an advertised telephone number. reminding the taxpayer in advance what documents are needed. If a site is a walk-in site, priority must be given to those 60 if requested. Some sites use a combination of schedule and walk-in to help avoid lost time for missed appointment or taxpayer failure to bring needed documents. At all sites, a sign-in  XE "Forms:Site Sign-In Sheet" sheet (listing taxpayer name only; no other identifying information may be requested) is used to establish the sequence of interviews and record the assistance provided for reporting purposes XE "Reports/Reporting: Activity Reporting" . Site AvailabilitySites should be open at least four hours at a time. Longer hours are used very efficiently in both isolated sites where sites are opened longer but less frequently as well as sites where demand is very heavy and longer hours are necessary to help meet that demand. Most sites are open one or more days each week during the tax season. Many are open multiple days per week to maximize e-file resources. Volunteer Assignment to a Site Counselors, EROs, and Client Facilitators are assigned to the AARP Tax-Aide sites based on program requirements, then preference. Due to significantly increasing mileage expenses for volunteers, LCs (and DCs) are asked to review how far a volunteer may be driving as one consideration as the LC/DC assigns volunteers to specific sites for the coming tax season. See scheduling information form in the back of this Counselor Digest. At least two Counselors must be assigned to every site to ensure quality review of returns. New Counselors are placed with experienced Counselors for support and encouragement. Special assignments for shut-in visits, isolated locations, foreign languages, and other special events may occur. Sites are never in volunteers homes. Foreign Language AssistanceForeign Language assistance is offered at some sites. AARP Tax-Aide volunteers are encouraged to recruit individuals with foreign language skills to serve those in the community who are not familiar with English. Depending on the community, Counselors offer services in as many as 18 languages, including American Sign Language (ASL) for the hearing impaired. This service should be publicized at the AARP Tax-Aide site if at all possible. Taxpayers may also provide their own interpreters; however, the AARP Tax-Aide program does not pay for interpreter services except, and only as a last resort, for ASL for the hearing impaired in compliance with the Americans with Disabilities Act (National Office approval is required in advance of contracting paid ASL service). Generating Local Publicity Publicity GoalsOur publicity goals are to publicize the availability of free tax assistance for taxpayers with low- and moderate-income, with special attention to those age 60 and older, and to recruit new AARP Tax-Aide volunteers through a variety of efforts. Letting the public know about the AARP Tax-Aide program is essential to its continued success. Value of Local PublicityThe most effective publicity is achieved at the local level. All AARP Tax-Aide volunteers play an integral part in publicizing the program. Whether its telling a friend about your volunteer service through the program, or being asked to speak about AARP Tax-Aide on a local television station or at a senior center, spreading the news about our free service and the need for new volunteers is the key to success. AARPs & IRS Professional HelpAARP offers a cadre of communications professionals who can assist you with your publicity efforts: the AARP Tax-Aide Partnership and Communications Specialist in your state and Communications Coordinator in your district, and staff and volunteers in your AARP state office that work with the media and communications. They can help you determine the best publicity tactics to use to reach your goal and will help coordinate AARP publicity efforts to diminish competition for scarce media access and increase program visibility. Display Posters, Flyers, & BrochuresThe National Office produces many different program posters, flyers and brochures to assist with program publicity and recruitment. Display these posters, program flyers and brochures locally in heavily-traveled public areas, such as grocery stores/pharmacies, malls, and public buildings, as well as in churches, senior centers, libraries, nursing homes, and hospitals. See Ordering Program Materials section of this digest for more information. Event ParticipationRead your local newspapers for times, dates, and locations of county fairs, parades, civic celebrations, volunteer drives, and social service fairs. Attend and distribute program information or ask to have an AARP Tax-Aide table available. Attend networking events for professionals serving seniors and ask to speak about AARP Tax-Aide. Seek Sponsor PublicityVisit your local site sponsors, senior centers, nursing homes, hospitals, ethnic community centers, and churches and ask them to place AARP Tax-Aide articles in their newsletters and bulletins. List AARP Tax-Aides toll-free number (1-888-227-7669) and web address ( HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide) in local telephone directories (at no charge) and in community-based service guides. AARP CollaborationContact the AARP Tax-Aide Partnership and Communications Specialist in your state to explore how you can work together to publicize AARP Tax-Aide in conjunction with other AARP programs and services. Referral HelpContact local caregiving organizations and the Area Agency on Aging in your region to inform them about AARP Tax-Aide and ask for customer referral. Media Tips Coordinate EffortsCoordinating publicity activities with AARP communications volunteers and staff will ensure that AARP media outreach activities for all programs are not competing with one another. Avoid Too Frequent ContactToo frequent contact can be detrimental because reporters and editors are on tight deadlines. Make your points succinctly and clearly. If they have additional questions, they will contact you. Return calls promptly. Prepare InformationAlways provide the media with well-prepared, error-free news releases, fact sheets, articles or stories that include basic information about the program and any boilerplate language. Much of this information, including program ads, has already been prepared by national staff and is available through your District or Communications Coordinator or on the volunteer website at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers in the Partnership and Communications Guide. Ad slicks are available on the website and can be sent directly to the media outlets. Be prepared with national, state, and local statistics about the number of people served by AARP Tax-Aide. Minimize DuplicationWhen multiple contacts at the same media outlet are given the same information, let each know that others will receive it so that it can be rewritten to minimize duplication. Develop & Maintain ContactsDevelop a list of local media contacts and update the list regularly. Collect the names, addresses, and phone and fax numbers of the local daily and weekly newspapers in your community. Dont forget about senior papers and other community publications. Also list the news and public affairs shows on local radio and television. Include the names of the editors, reporters, and producers. Working With NewspapersSuggest photo opportunities. Mail or fax news releases at least two weeks before an event. Mail or fax media advisories four to seven days before an event. Confirm receipt of the release (once), and return reporters calls promptly. Know the newspapers and reporters deadlines. Make sure your story is newsworthy (involves people, is timely and accurate). Letters to the EditorA good letter to the editor should: Be brief (250 words or less), accurate, and use simple language; Open with a thought thats provoking, interesting, and timely; If responding to something published, include the name, date and headline of publication; Be signed (don't be surprised if a paper calls to verify your signature). Sample letters are also available through your leaders or on the volunteer website in the Partnership & Communication Guide at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers.  Talking Points About AARP Tax-Aide Program BasicsAARP Tax-Aide is the nations largest, free volunteer-run tax assistance service. It is offered to low- and moderate- income taxpayers, with special attention to those age 60 and older. Program volunteers assist with filing the 1040 form and the more standard schedules A, B, C-EZ and D. AARP Tax-Aide is administered by the AARP Foundation. Last year, approximately 34,600 AARP Tax-Aide volunteers helped over 2.6 million taxpayers file their federal, state, and local returns. AARP Tax-Aide volunteers assisted with preparation of approximately one-half of the federal returns prepared by all IRS supported volunteer programs combined. AARP Tax-Aide serves 95% of the people assisted by the IRS Tax Counseling for the Elderly (TCE) programs. Currently, AARP Tax-Aide has approximately 6,500 sites nationwide, most of which provide free e-file service. Program HistoryAARP Tax-Aide began in 1968 with four volunteers providing tax assistance to older taxpayers in the District of Columbia. Since 1980, the program has operated under a cooperative agreement with the IRS as part of the IRS Tax Counseling for the Elderly program. In 1996, AARP Tax-Aide transferred the federal funds for and the administration of the AARP Tax-Aide program to the AARP Foundation in accordance with the Lobbying and Disclosure Act of 1995. In 2009 AARP Tax-Aide celebrated its 41st Anniversary assisting low-and moderate- income taxpayers. Community ServiceAARP Tax-Aide services are available during the standard 1040 filing season through April 15th each year at approximately 6,500 sites nationwide. AARP Tax-Aide provides face-to-face tax assistance at sites across the country located in senior centers, community centers, libraries, and other convenient locations. AARP Tax-Aide offers free electronic filing at most sites nationwide. AARP Tax-Aide provides 24-hour year round Internet tax assistance service at its web site  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide. Taxpayers can pose questions online and get quality-reviewed answers back within three to five business days. When and where possible, AARP Tax-Aide also provides tax assistance to people age 60 and older unable to leave their homes. Program VolunteersAARP Tax-Aide assistance is provided by approximately 34,600 volunteers across the country who are trained and IRS-certified to assist with filing the 1040 form and the more standard schedules, including Schedules A, B, C-EZ and D. Volunteer positions include: (1) Counselors who provide one-on-one assistance to low- and moderate- income taxpayers; (2) EROs who transmit returns through the software provider to the IRS; (3) Client Facilitators who play a key role in keeping busy sites running smoothly; (4) Instructors who train Counselors on income tax information and tax return preparation; and (5) Coordinators who serve as leaders supervising and directing AARP Tax-Aide program activities in accordance with program policy. For More InformationFor sites, call our toll-free number at 1-888-AARPNOW (1-888-227-7669) Visit our public website at  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide Visit our volunteer website at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers Counselor, ERO, Shift Coordinator, and Client Facilitator Responsibility for Publicity Need for PromotionWere in this to help people, specifically to help them with their taxes. In order to help as many people as possible, we need to promote the program. Word-of-Mouth PromotionWe offer an outstanding service and serve huge numbers of people, but many people still have never heard of us! Those who have are most likely to have been told by one of our customers. Word-of-mouth promotion is our most effective way of reaching our audience our customers should be bragging about us! Counselors are perfectly positioned to encourage our customers to tell someone else about our service. Need for VolunteersAARP Tax-Aide is always looking for good volunteers. Word-of-mouth promotion from our current volunteers is one of our best recruitment sources. If someone you talk to is interested in becoming an AARP Tax-Aide volunteer, they can visit our website at www.aarp.org/taxaide and complete our online volunteer recruitment form or call toll-free, 1-888-OURAARP (1-888-687-2277). Dont overlook our customers as volunteers. Many current Counselors were pulled from our customer base when we saw what a good job they did preparing their own returns! Intent of Tax Record EnvelopeThe Tax Record Envelope contains important legal and other disclosure language for clients. It also encourages storage of necessary tax record information and reminds customers of AARP Tax-Aide, how to reach us and find a site next year and increases the likelihood of repeat, and even new, business. Use of Tax Record EnvelopeTax Record Envelopes are also available from Local Coordinators. Due to the important disclosure information and the attached Customer Satisfaction Survey, AARP Tax-Aide envelopes must be given to all customers for whom a tax return is prepared. IRS envelopes cannot be used in place of the AARP Tax-Aide envelope.  Site Information and Site Lists Importance of Accurate Site ListsAccurate Site lists and schedule information ultimately lead customers to our sites. Whether calling a local office (for example, IRS district office) that has a printed list or accessing the site database directly via the 888# or Web page, the customer relies entirely on the accuracy of the data. If data is incorrect or missing, the customer is misdirected or a valued site is overlooked. Both consequences are bad for the program and its volunteers. The National Office receives this updated information from the volunteer leadership directly from the information put into the Web tool or via the ADS efforts to update the national database (see below). The National Office in turn updates all AARP systems (888# and Web) and also notifies the IRS about changes to site information via an automatic process. This automatic updating process to the IRS occurs twice a week, 52 weeks a year. Additionally, the accuracy of the site information has an impact on the ordering of IRS tax software (a site must be listed as an e-file site in the national database in order to receive software.) Site Lists & Forms LCs and DCs have two options to update site information and site schedules; the manual option involving site forms and lists and the Site Management and Updating Web tool enabling direct entries and updates. LCs and DCs should follow the directions given by their SC regarding the use of either system. Manual option Site lists and forms (or email containing comparable information) is used to collect and submit new and updated information about sites to the Administrative Specialist for your state. The ADS typically distributes a site list in the fall to the coordinators so that they can update site information. This list is marked up with changes, deletions, additions as necessary and sent back to the ADS. The ADS then inputs changes to the national database. The site forms referenced are available for ordering and are posted on the volunteer Extranet at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. Site Management and Updating Web This tool streamlines site management and information processes, providing access to DC/LCs directly on any computer with Internet access, while allowing ADS and SC oversight and quality control. This system increases flexibility and accuracy allowing 24/7 access and those with direct knowledge of the data to input it. The Site Management and Updating Web tool enables LCs to sign on with their Volunteer ID number and verify (and in some cases modify) Site Information including contact name and telephone numbers, location address, hours of operation, e-file status, assigned Local and District Coordinator, opening and closing dates, open and close times, appointment requirements (if any), location type, languages spoken, handicap accessibility, and prior year activity statistics. Changes are immediately reflected on the AARP site locator website and on the AARP Tax-Aide 888 # within 24 hours once the volunteer hits save. Leaders can also request an insurance binder for a site. Site Number / IdentifierEach site is required to have a unique identification number (SIDN). This number is shown on the Web-enabled tool and is used for reporting activity counts. If this number is not known, it can be obtained from the supervising coordinator or the Administrative Specialist. This number is to be used on all paper and e-filed returns. Assigning District or Local Coordinators to a site Each site must have an assigned a District and Local Coordinator in the national database. These volunteers must also hold the title of District or Local Coordinator in order to be listed with the site in the database. This database requirement is needed to improve the accessibility of the activity reporting system as well as the web enabled site management system. Closing or Deactivating a Site If a site is permanently closed or a duplicate is discovered in the site list, coordinators should write R (Remove) in the space on the list or form for "Site Status." If a site is just closing for this season but may be reactivated in the future, they should write "I" (Inactive) in the space for "Site Status." Columns have been added to the right of the report to permit printing of error messages when the coordinator information that was provided is incorrect. The ADS is responsible for updating the national database within site information changes. These changes, at this time, cannot be changed with the Web tool and must be communicated to your ADS. Contact Names & Telephone Numbers The space labeled "Contact Name" may be a person's name, or title such as receptionist or appointment taker, or may be left blank. The space labeled "Contact Phone" is the number for a taxpayer to call for information about the site or to make an appointment. This contact information will be shown on the site locator available to the general public. Sites designated as "appointment only," must show a number which will be given out to the public. By using the Web tool, this information can be changed instantly should emergencies or people change at any time. Site List Submissions The Web-enabled tool is actually a window into the national database, VMIS. As such, the information reflected in the tool is the current site information provided by volunteers and recorded in the national database. Changes made in the Web tool will update the national database as soon as the Save button is hit; or site lists and forms must be returned to the states Administrative Specialist for updating in the site database, as soon as possible but no later than November 1. Volunteer should strive to have the site lists updated by this date. After this date, changes can still be submitted or made directly in the Web tool whenever possible. Site data is electronically transmitted to the IRS bi-weekly all year long to enable the IRS to update their database and website.  Ordering Program Materials From Whom?Coordinators and Instructors will need to order administrative (Site and Personnel forms, expense statements, etc.) or publicity (posters, flyers, brochures, etc) materials from the AARP Fulfillment warehouse, the IRS (training materials and tax forms), and from state taxation agencies (if required). Administrative/ Instructor PacketsThumbnail images of material are included in the Administrative/Instructor packets along with selected samples of materials and are shipped automatically in the fall to coordinators listed in the national database. Because the AARP Tax-Aide material requirements will be detailed in these packets, leaders usually do not place orders needed for the tax season or Counselor training with AARP Fulfillment until after receiving this packet. How To Order MaterialsAfter the packet shipments are delivered, individual items are available for ordering. The AARP Tax-Aide Program Order Form for materials is available through AARP Tax-Aide. It is available on the volunteer Extranet, is included as a sample in this digest, and a copy will be sent with orders mailed from the AARP warehouse. Additionally, PDF versions of many of the items are posted on the volunteer Extranet to aid volunteers in deciding what to order. Requests for IRS materials should be made using the standard methods and forms developed by the IRS and in use previously. The AARP Tax-Aide Program Order Form contains all the AARP Tax-Aide program material that you can order through AARP Tax-Aide. If an item does not exist on the order form, you can not order it from AARP Tax-Aide. The order form has instructions on the back to help explain how to correctly order AARP Tax-Aide material. Additionally, an online version of the form will be posted on the Extranet. This online form still needs to be emailed/faxed/ mailed to the fulfillment department. For 2009-10 and due to funding constraints, shirt orders will be restricted to state level Administrative Specialist only. Please utilize any leftover local stock first. Please use the new form when placing an order as it will minimize errors in fulfilling your requests. For faster processing, orders may also be faxed to Fulfillment at (703) 541-5921 or (703) 541-5922 or e-mailed to fulfillment@aarp.org. Telephone orders or collect calls cannot be accepted. It can take up to 30 days for delivery, so volunteers should submit the order form early enough to allow adequate time for delivery. There is a back order system, so items marked "BO" (Back Ordered) or "DF" (Deferred Shipment) on the packing list which accompanies the material should not be reordered.Avoid Stockpiling & P.O. BoxesMaterials should not be stockpiled by volunteers over-ordering drives up printing and shipping costs significantly. Because some shipments are sent by UPS, P.O. box numbers are not acceptable as addresses. If a street address is not possible, include a phone number so UPS can call to arrange delivery.Ordering AARP Counselor Class Materials At the planning meetings in the fall, specific coordinators or Instructors may be designated to handle ordering for Counselor classes. Responsibility for placing these orders must be clearly designated to avoid duplicate orders. Ordering Software for e-filing SitesThe software ordering process begins in September and continues into January. However, before an order can be placed into the IRS system, via your states AARP Tax-Aide Technology Specialist, it must have an EFIN, a SIDN, and be noted in the AARP database as an e-file site. Software orders are filled on a first-come, first-served basis. Shipments begin in early December. Please note that the volunteer ordering this software can impact the ease with which the activity reporting system works for the LC and DC. Accurate identification of the SIDN for which the software is ordered is critical. Ordering IRS MaterialsAll IRS material for Instructor workshops, Counselor classes, or tax sites must be ordered directly through the IRS SPEC office (the IRS staff supporting our and other volunteer programs) per their ordering instructions. As done the last few years, the IRS will email the current years Form 2333V directly to volunteers who usually make the materials order. Follow the instructions of the Form 2333V (in PDF format) which will include the date needed and last date accepted. The PDF will save to your computer and you will be prompted to send it as an attachment to the provided IRS email address. You will be sent an acknowledgment email stating your order has been received and receive another email each time a product is shipped by the IRS Distribution Center. Your order will be reviewed and approved by your IRS Relationship Manager. If you order IRS materials through another AARP Tax-Aide volunteer or an IRS SPEC employee, continue your process as you would normally do to receive materials. Allow one month for the IRS to make the delivery. P.O. boxes cannot be used for these shipments from the IRS. Everyone on the list will automatically be shipped a Pub 17 in the same quantity as the number of training manuals requested. The Pub 17 will come separately late in the year or even January. Emergency orders may be telephoned to the IRS SPEC Office.  Counselor Digests and other MaterialsThe Counselor Digests, in particular, are needed during the program policy and procedures training portion of Counselor classes. All Counselor Digests, name tags and AARP Tax-Aide shirts for Counselors use must now be ordered via the AARP Tax-Aide Program Order Form. The SC will determine statewide instructions for ordering these items for both Counselor classes and sites. Consult with your supervising coordinator to determine your states procedures before ordering these AARP Tax-Aide materials. Ordering Site MaterialsLocal Coordinators should order material for their tax assistance sites by early January. Procedures for obtaining state or local tax materials will be provided by the State Coordinator if appropriate. One AARP Tax-Aide poster (D143), with the white space for local information and civil rights language, is required by the IRS grant to be posted at all sites (samples are in the Administrative/Instructor Packet). Before ordering site and publicity materials, please factor in what has already been received from the advance materials shipped by the National Office. The following items, at a minimum, should be ordered (i.e. they are not automatically shipped): Site Sign-In Sheet (D18386) Volunteer Name Badges (C2358) -- note that this item has changed and now comes in sheets of 6 that can be used in a printer Counselor Digest (D16276) Two items are considered required and all AARP Tax-Aide sites must use the following because of legal considerations: AARP Tax-Aide Poster (D143) Displays AARP non-discrimination language required by the IRS grant. The IRS non-discrimination poster should not be used because it references non-discrimination based on age. The grant we have with the IRS is specifically targeted to taxpayers age 60 and over. AARP Tax-Aide Tax Record Envelopes (D12225 for English version, D17464 for Spanish version) Envelopes contain required AARP legal statements regarding data retention and responsibility disclaimers. Because of this, the IRS Tax Record envelopes are not acceptable. AARP Tax-Aide Manuals, Digests and GuidesThe Policy Manual, guides, and digests, with the exception of the Counselor Digest, will be automatically sent to volunteer leaders based on the positions they are assigned to within the national database. As a result, leaders will not need to order these items. Counselor Digests should be ordered via the AARP Tax-Aide Program Order Form. In addition, all these items will be posted on the volunteer Extranet. New in 2009: Some of these items are being posted exclusively to the Extranet and are not being printed.  Expense Reimbursement Expense Constraints This program is run on the good will of volunteers. Specifically concerning budget and cost containment, we are fortunate that many volunteers seek no reimbursement at all or continue taking the flat rate payment. The increases in the mileage rate over the last several years is taking its toll on our ability to replace equipment and grow as fast as we would like to. Please review the Site Management , Selection & Schedules section of this Digest for direction to help minimize cost through effective site selection and volunteer assignment. Period of EligibilityTax assistance expenses are only reimbursable for training activity conducted after October 1 and tax assistance activity conducted during the standard 1040-filing season through April 20. Non-Reimbursable ExpensesExpenses for state/local tax assistance cannot be reimbursed when no federal tax assistance is intended to be provided. Meals and refreshments are not reimbursable for any volunteer (i.e. Counselors, coordinators, and Instructors) during Counselor classes and when assisting at regularly scheduled sites, except in rare cases when the SC authorizes overnight stays. The SC must also provide his/her approval signature on the expense statement. Reimburse- ment OptionsCounselors, Client Facilitators (CF), Shift Coordinators (SCO) and Electronic Return Originators (EROs) elect a flat rate stipend of $35, OR itemize their expenses related to their travel costs. Volunteers in these positions may waive reimbursement, or may choose to be reimbursed. If they choose to be reimbursed, they can only select ONE of these reimbursement options for the entire season. Either reimbursement option covers expenses incurred during the training period and the tax assistance season as outlined in the Period of Eligibility above. Direct Deposit of Reimburse-ments The option of direct deposit of reimbursements is available to all volunteers. Direct Deposit is beneficial as volunteers do not need to wait for the checks to be mailed to them and it minimizes the chances of checks being lost or misplaced. Volunteers who wish to take this option should submit their direct deposit form prior to submission of their reimbursement request in order to enable the financial department at the National Office sufficient time to set up their direct deposit instructions in the accounting system. Although direct deposits can be established at any point in the year, it is recommended that volunteers who wish to establish direct deposit for their reimbursement request do so prior to the beginning of March. Volunteer who have already set up direct deposits with AARP do not need to resubmit their request unless their bank account number has changed, or they wish to receive an email notification of the deposit and had not previously set this up (an email section appears on the direct deposit form). To establish direct deposit of volunteer reimbursements, volunteers can go to the Extranet (listed on the cover of this manual), or use the form at the back of this manual. Please follow the instructions carefully, and please print clearly. Required Approval SignatureWithout exception, all SCO, COU, CF, and ERO expense claims require the approval signature of the supervisor. This signature must appear on a Flat-Rate Reimbursement Form or an individual expense statement. Expense claims without this approval cannot and will not be processed. Submission Period for counseling ExpensesIn some cases, volunteers may not be able to wait until May to be reimbursed for training expenses if they incurred lodging expenses. A State Coordinator may authorize preliminary reimbursement for these expenditures and must sign the expense claim prior to it being submitted to the National Office for processing. In these instances, Preliminary should be written on the top of the Expense Statement when it is submitted. This will alert the National Office staff that the expense statement is not a final request and needs special handling.Flat-Rate Or No Reimbursement Using Counselor Flat-Rate Reimburse-ment Forms (CFRs) Only SCO, COU, EROs and CFs who elect Flat-Rate reimbursement should sign a Counselor Flat-Rate Reimbursement Form (CFR) at the end of the tax season. Flat-Rate Reimbursement is a one-time reimbursement option covering all expenses incurred, including training, tax assistance, and supplies for the year. No names may be added to the CFR, but address corrections are permitted. CFRs are sent to Local Coordinators at the completion of the process of updating the volunteer roster (see Volunteer Roster & Record Keeping section of this digest.) Flat-Rate w/o FormsAny Counselors, EROs , SCO, and CFs who seek Counselor Flat-Rate, but cannot use the flat rate form, must submit their claim on an expense statement. No Reimburse-mentsSome Counselors, EROs, or Client Facilitators do not which to receive reimbursement. In these cases, no action is necessary. Itemized Reimbursement Advance Approval Requirements All itemized tax assistance expenses, regardless of the volunteers position within the program, require advance approval as well as the after-the-fact approval signatures of the immediate supervisor and the State Coordinator or designee. A State Coordinator will establish a dollar threshold under which state-level advance approval and concurrence signatures are waived. Expense Form UseCounselors who wish to itemize expenses will receive a blank expense form from their supervisor at the end of the tax season or from the Extranet. Detailed records of all claimed expenses must be provided, along with appropriate supporting receipts (that clearly support the amount of reimbursement being requested is required for leader expenses other than mileage). Expense statements that do not provide sufficient detail and/or receipts that do not support the amount being requested will not be processed by the National Office and will be returned. Meal and Refreshment Expenses Not ReimbursedMeals and refreshments are not reimbursable for any volunteer (i.e. Counselors, coordinators, and Instructors) during Counselor classes and when assisting at regularly scheduled sites, except in rare cases when the SC authorizes overnight stays. In these rare cases, the SC must also sign the expense statement. See section on Miscellaneous expenses for direction on coverage of coffee and donut expenses. Reimbursable Administrative, Training, & Publicity ExpensesCoordinators (other than Shift Coordinators), but not Counselors, EROs, or CFs, may incur reimbursable administrative, training, and publicity expenses, including: Travel Copying charges (administrative only, not tax returns) Lodging Meals (except as explained above) Postage Nominal training facilities charges (only with SC approval) Supplies Telephone charges Mileage ClaimsMileage claims must be documented by listing each date of travel; the location(s) and the roundtrip mileage. The location and roundtrip mileage is needed only once for repeated trips to and from the same location (if the paper version of the form is used), but the individual dates must be listed. If the excel version of the form is used (available on the volunteer Extranet), each date must be listed separately in order to correctly calculate the amount to be reimbursed. Be sure to include the total mileage also in these cases. Expense statements without individual dates can not be processed. Mileage expense forms that are not filled out correctly will be denied and returned; therefore it is important to fill out the expense form with the necessary amount of detail and specificity. EXAMPLE of correctly recorded mileage using the mileage rate effective 1/1/09 (you would naturally need to use the mileage rate in effect at the time of actual travel): Activity Activity & Location Transportation Cost Code Date (including miles driven) I 2/5 Anytown Library, 10 miles round trip 1 x 10 = 10 miles (@ $.55 ) $5.50 I Multiple Anytown High school, 8 miles round trip (Feb 5, 12, 19, 26, Mar 5, 12, 15, 19, April 2, 9) 8 x 10 = 80 miles (@ $.55) $44.00 Total cost $49.50 EXAMPLE of incorrectly recorded mileage (using 01/01/2009 mileage rate): Activity Activity & Location Transportation Cost Code Date (including miles driven) I Multiple Anytown (Feb, March, April) Total of 90 miles round trip (@ $.55) $49.50 Total cost $49.50 Note Regarding the Mileage Rate to be used: As of the printing of this manual (October 2009), the mileage rate in effect for the AARP Tax-Aide program is $0.550/mile. This mileage rate may be revised at the beginning of the calendar year for 2010. We will advise volunteers via Cybertax if and when the rate is changed as well as the effective date of the change. In addition, the official rate to be used by the program will be posted on our Extranet  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. NEW in 2010 Expense code T Previously, non-leaders only used expense code I for all training and certification as well as tax assistance transportation. NEW in 2010, all volunteers must use expense code T for transportation for training for certification. The expense code T is now to be used by all volunteers traveling to and from local training. This includes leaders and non-leaders and for tax training/certification, ERO, CF and/or site policy training starting October 1 or later. Expense code I will still be used for transportation related to tax assistance or client facilitation. Other Non- Reimbursable ExpensesTo ensure that the program efficiently uses its limited financial resources, as well as to comply with AARP or IRS policies, the following expenses are not reimbursable: Mileage for a single shut-in visit that exceeds the reimbursable maximum of 30 miles per roundtrip. In these instances, the first 30 miles is reimbursable, anything over that will not be reimbursed. Mileage for shut-in visits for taxpayers under age 60, or who do not receive federal tax filing assistance, are not reimbursable by the grant. Instructor workshop expenses for any attendees exceeding the reimbursable maximum of two per Counselor class plus all new instructors. Counselors e-file training expenses beyond reasonable local travel costs. Payment of any type for tax assistance sites. Any automobile expenses other than mileage, parking or tolls reimbursement. Personal expenses: alcoholic beverages, entertainment, flowers, greeting cards, personal long distance phone calls. All spousal expenses. Postage for mailing IRS Form 9325 (e-filing acknowledgement) to clients. All necessary program supplies/services are provided to SCO, COU, ERO and CF volunteers by the National Office and/or volunteer leadership in your state. As a result, the following are not reimbursable: Books, reference materials, training or training materials. Secretarial services or post office box rental. Any permanent equipment such as: briefcases, calculators, copiers, file cabinets, pencil sharpeners, staplers, staple removers, computer, printers and software. Rental of overhead projectors, telephone equipment and installation. Equipment maintenance, repair or supplies, including for computers and printers (consult with supervisor for exceptions), projectors (except bulb), VCR's, etc. Paid publicity. Personalized stationery or business cards. Envelopes, labels, or postage for mailing taxpayer payments to the IRS or state. Miscellaneous Expense ClarificationsWhen mileage is excessive and air travel is approved by the SC, mileage, parking, additional motel and meal expenses, as a result of travel by car, are reimbursable only to the extent that they do not exceed the cost of quoted airfare plus transportation to and from the airport. In such instances a copy of the airfare quote should be submitted as supporting documentation. Consistent use of isolated locations is discouraged due to the costs involved. Isolated locations are defined as locations that require the majority of the Counselors working at the site to travel in excess of 30 miles roundtrip to provide services at the designated site. Options available to minimize these costs include: Scheduling coverage of the site using teams that are present several times during the season rather than every week. Aligning volunteers and sites more closely (either through finding sites closer to the pool of volunteers or recruiting volunteers that live closer to the population of taxpayers being served.) Exploring the possibility of persons being brought to closer sites using senior vans, carpools, etc. End-of-season functions for recognition of Counselors should be confined to pot-luck, coffee and donuts, or other nominal expenditure affairs. In such instances, when the expense statements are submitted for processing, the number of people attending the function must be recorded. Expenses statements that do not include this information will not be processed. Lunches, buffets, and other expensive gatherings cannot be reimbursed. Mileage to/from these functions is also not reimbursable. Coffee and donuts expenses are confined to Counselor-attended trainings. In such examples, the maximum amount of reimbursement is $1.50 per person for the entire training period. This reimbursement is available for SC, DC, or Instructors only. Receipts are required and the number of Counselors in attendance must be noted on the receipts. Expenses of maintaining, repairing and supplying consumables (like ink cartridges) for computers and printers for e-filing may require supervisor, SC and/or TCS approval. Ask first! These items are often purchased nationally and may already be available. The AARP Foundation qualifies to receive state sales tax exemptions in 23 states. The exempt certificates and additional instruction is available on the volunteer Extranet under Forms. In addition, the Sr. Field Support Technician assigned to your area can provide these documents to those volunteers not having access to the Extranet. Booths or exhibits at senior fairs should be combined with other AARP or Foundation activities or limited to nominal expenses not to exceed $25.00. Administrative copies produced on personally-owned equipment may be charged at a cost not to exceed 5 per copy or the cost of the paper. Current mileage rate is $0.550 per mile. This rate is reviewed annually and is subject to change. The current mileage rate will be posted on the volunteer Extranet and notice of change will be emailed via Cybertax. Current flat rate for Counselors is $35.00 per season. Current flat rate for Coordinators, Instructors, & Specialists is $50.00 per season. E-Filing ExpensesIn an effort to increase the visibility into the costs for e-filing, this cost category has been broken out as follows. An activity code of S has been assigned for e-file expenses related to: Purchasing expendables like paper and printer cartridges Purchasing computers or printers with Donated Funds by SC special authorization Questions regarding computer repairs should be direct to your TC or TCS. These expenses incurred directly must be reported using AARP Tax-Aides standard Expense Statement (E234). Since Shift Coordinators, Counselors, Client Facilitators, and EROs can only claim the flat rate or itemized I and T coded expenses, coordinators (other than Shift Coordinators), Instructors, or Specialists should purchase and be reimbursed for the e-file expenses for their site(s). The Local Coordinators and Technology Coordinators are expected to support their e-file Counselors in this area. Expense statements should NOT be submitted for consumables obtained via the National Consumables Contract through a National Vendor. These expenses are paid directly by the National Office to the vendor. The full list of covered consumables is on the Extranet, but includes common items such as: Toner Cartridges for: HP 1022, HP 1012, HP 1160/1320, HP 2015, HP P1505 Brother HL 1440, Lexmark E320/E322, Lexmark E312/E312L/E310, and Projector bulbs/lamps for: Epson S3, Epson S4, Epson S5, Epson S6, Epson 750c, Epson 1700c. Top Things that Cause a Delay in Processing an Expense Statement  SHAPE \* MERGEFORMAT Top Things that Cause a Delay in Processing an Expense Statement (continued) Header information missing or not clear Volunteer ID number, state/split, position code Volunteer is not listed in the national database (VMIS), or they have no active assignments in VMIS. A volunteer must have an active assignment in VMIS to receive reimbursement. Address listed is different from the address in VMIS. The " helps with seasonal addresses, but does not help if the address listed is completely different from any listed in VMIS. Mileage detail. Exact dates, number of miles, number of trips, and current rate used. Remember that the mileage rate is reviewed and re-evaluated each year and is subject to change. The correct mileage rate will be posted on the AARP Tax-Aide Volunteer Extranet at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers Wrong activity codes. Each and every activity for which a volunteer is requesting reimbursement must have an identified activity code (shown in the Grouped Activity Codes section in the illustration above). Requesting flat rate when itemized statement already submitted. Remember that a volunteer can only get one type of reimbursement for the year either a single flat rate OR itemized reimbursement. They cannot get both. Requesting itemized reimbursement when a CFR signed or flat rate statement was already submitted. Requesting flat rate and itemized on same statement. Missing signatures and/or supervisor ID number. Using wrong titles/codes for assigned positions. Note that volunteers should use their highest position when requesting reimbursement. Position levels are shown by numbers in front of titles on both the paper and Excel versions of the expense statements (current version of the expense statement only).Volunteers who hold more than one title should select the title corresponding to the highest numeric level assigned on the form. Extraordinary expenses requiring explanation, justification and/or approval by SC or TCS. Lack of documentation or receipts that clearly support the amount of reimbursement being requested. New effective immediately: Accounts Payable will no longer be able to process receipts over $75 that are stapled to an expense statement. The approved method is that ORIGINAL receipts over $75 are taped to a separate 8.5 x 11 inch piece of paper. Please be sure that the receipts are securely taped (all four sides/no loose edges). ORIGINAL Receipts under $75 must also accompany expense statements, but do not need to be taped to a separate 8.5 x 11 inch piece of paper. Submitting multiple requests for the same expenses if not asked by National Office staff to do so.  Coordinator, Instructor, Specialist Expenses Leadership Reimburse-ment OptionsLeaders seeking reimbursement may elect to take the Leadership Flat-Rate Reimbursement or they may itemize expenses for the year. In either case, expense statements should be completed and submitted to the supervising volunteer. Instructions for completing the expense statements are found on the back of the form, and include the necessary approval procedures. Forms are included in the Packets and are posted on the Extranet at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. Leaders are asked to submit their expenses on a timely basis in order to enable a clearer picture of the program costs throughout the year. Ideally, expenses should be submitted in: January (for activities held from October through December), During the regular expense submission process from April 16 through June 30 (for any expense they incur from January until June), and September (for any remaining costs associated with the program). Leadership Flat-Rate Reimburse-mentLeadership Flat-Rate Reimbursement is a one-time reimbursement option covering all expenses incurred, including coordinating, training, tax assistance, and supplies for the year. Leaders who choose this option must submit an expense statement noting the year, "Leadership Flat Rate," the amount, and activity code "C." Leaders who elect the flat-rate reimbursement should not submit any other requests for reimbursement for that year. Flat-rate expense statements must be submitted between April 15 and June 30. Leadership Itemized Expense Reimburse-mentThe Leadership Itemized Expense Reimbursement option also covers all aspects of AARP Tax-Aide work but requires detailed reporting of activities and submission of receipts for all expenses except mileage. Leaders who choose this option will submit their expenses on an expense statement. Itemized tax assistance expenses are charged to activity code "I" and may only be submitted after April 15. Expenses related to other activities should be submitted close to the time in which they incurred the expense. These expenses must be supported by itemized receipts that clearly identify the amount incurred and for which they are asking for reimbursement. Submitting Leadership Expenses for Reimburse-ment for Itemized ExpensesLeaders should submit itemized expense statements monthly or quarterly to enable a more accurate picture of the costs for the program throughout the year. However, at the most basic, all expenses must be submitted by September 30 (if not done so earlier) because this is the end of the fiscal year for the program. The Excel version of the expense statement is preferred, but otherwise when submitting expenses, they should sign the four copies of the form, retain one copy (plus one copy of receipts), affix their own labels to the remaining three copies and send them (with one copy of receipts attached on top) to their supervising coordinator for approval. The supervisor will retain one copy of the expense form and forward the remaining two copies (along with the supporting receipts) to the National Office for processing. Regardless of activity performed, each volunteer has only one supervising coordinator. Expense Approval Procedures Review AuthoritySupervising coordinators review expense statements and Counselor Flat Rate forms for accuracy and appropriateness, and ensure that all appropriate receipts are attached and that the receipts support the amount being requested. New effective immediately: Accounts Payable will no longer be able to process receipts over $75 that are stapled to an expense statement. The approved method is that ORIGINAL receipts over $75 are taped to a separate 8.5 x 11 inch piece of paper. Please be sure that the receipts are securely taped (all four sides/no loose edges). ORIGINAL Receipts under $75 must also accompany expense statements, but do not need to be taped to a separate 8.5 x 11 inch piece of paper. If all is satisfactory, the supervising coordinators sign, add their own ID number as authorization for payment, and retain a copy. Any expense statements not signed by the supervising coordinator of record as shown on the roster will be returned by the National Office. Designated Alternate ReviewersSupervising coordinators who will be unavailable for approvals should designate alternates to sign for them. The alternate writes in the name and ID number of the supervisor of record, and signs his/her own name and ID number underneath. The alternate should retain one copy to send to the supervisor of record. Temporary & Seasonal AddressesIf the reimbursement check is to be mailed to a temporary or seasonal residence, include the address in the upper left corner of the statement for verification. Write the name and temporary address in the name/address field, checking the "mail check to" box above the field. National Office records must reflect the volunteer's address during tax season. This temporary address must be listed in the national database, VMIS. Counselor Expense Statement SubmissionThe supervising coordinator should submit all expense statements for SCO, COU, ERO, and CFs in a batch to the National Office. The batch should contain: The CFR form with the signature of each volunteer who is electing the flat rate reimbursement associated with their position, and Expense statements, with appropriate supporting documentation and receipts (if electing to receive itemized reimbursement), with the signature of the volunteer and the approval signature of that volunteers supervisor. The batch should be submitted using the 9x12 business reply envelope (B778) and should be submitted as soon as it is available towards the end of the tax filing season, but no later than June 30. Advances For Anticipated ExpensesUnder special circumstances, when a leader or a Counselors training expenses cannot wait to be reimbursed, an advance may be authorized at the State Coordinator's request. In some cases, Counselors may not be able to wait until May to be reimbursed for counselor training expenses when lodging is involved. A State Coordinator may authorize and must approve preliminary reimbursement for these expenditures. "Preliminary" should be written on the top of the Expense Statement. Insurance Coverage Accident Insurance Who Is CoveredThe Foundation provides travel accident insurance coverage for AARP Tax-Aide volunteer for accidental death and dismemberment and medical expenses for any injury incurred while conducting AARP Foundation business directly related to the volunteer position. The travel insurance provided for the AARP Tax-Aide program is part of the total business insurance for all of AARP and the AARP Foundation. Amount of CoverageAccidental death and dismemberment benefit of $25,000, and a medical expense benefit of up to $3,000 for any injury incurred while conducting authorized program business directly related to the volunteer position. Supplemental Nature of CoverageThe medical expense benefit is coordinated with Medicare Part A and Part B or an assumed equivalent insurance coverage, regardless of the insured's age. This is a supplement and should not be viewed as a volunteer's primary insurance. If An Accident OccursIf any AARP Tax-Aide volunteer sustains an accidental injury while conducting AARP Tax-Aide business, they should notify the AARP travel accident insurance staff through their supervisor and AARP Tax-Aide State Coordinator. A new (optional) form has been developed and it posted on the volunteer extranet that may help in collecting the necessary information on an incident. Notification, preferably via email, should be sent to: AARP Insurance and Risk Management Office Attn: Albert Fierro 601 E Street, NW Washington, DC 20049 Email:  HYPERLINK "mailto:afierro@aarp.org" afierro@aarp.org; Phone: (202) 434-3245 Liability Protection Protection By Virtue of TCE FundingThe Introduction and Administrative Guidelines of the IRS Volunteer Assistors Guide states that volunteers are not legally liable under federal law for the returns that they prepare. Volunteer Liability Act of 1997The Volunteer Protection Act of 1997 (S.543) provides that certified volunteers are not liable for harm caused by an act or omission if they are acting within the scope of their responsibilities and the harm was not willful. Certificate of Insurance for Site LiabilityThe certificate of insurance for site liability outlines that the AARP Foundation will hold harmless the site in accordance with the insurance coverage provided by AARP. Requesting this certificate is optional. If a certificate is needed for a site, contact your District Coordinator or utilize the Request for Certificate of Insurance on the Other Information tab of the Site Information Management Web tool. Administrative Reports Summary TITLEPREPARERLC ACTION REQUIREDACTION DUESite ListsAdministration Specialist or National OfficeUpdate information; submit to supervisor for statewide compilation and updating of the national database, or based on your state management direction, access the Web-enabled tool for Site Information to submit changes/verify updates directly.November (possibly earlier for e-filing sites)Instructors ReportLead instructorAssess the delivery & effectiveness of tax training, and forward to Training Specialist.10 days after trainingTraining EvaluationsCounselors, Training SpecialistsAssess the delivery & effectiveness of tax training, ultimately reporting to the State Coordinator.After trainingActivity ReportsA joint effort between the LC, DC, Administration Specialist and National OfficeCollection of individual Site Sign-In Sheets which are tallied and input, at least monthly during the tax season, into the Web system available over the Internet.Monthly reporting periods end the last day of the month. Due dates are five days later.All Volunteer RosterAdministration Specialist or National OfficeUpdate information; submit to supervisor for statewide compilation and updating of the national database.FebruaryAll Volunteer Verification RosterAdministration Specialist or National OfficeAdministration Specialist verifies, DC/LCs retain.MarchCounselor Flat-Rate Reimbursement FormNational OfficeCounselors sign and Coordinators countersign and mail to National Office.April 15Volunteer Assessment of ProgramOptional for Counselors & Instructors, required for Coordinators. Assess the overall operation of AARP Tax-Aide for the season, ultimately reporting via Happenings back to all volunteers.As stated on assessment form. (This page is intentionally left blank)    Site Sign-In Sheet Instructions The Site Sign-In Sheet should be used to record the services provided to tax-payers. This information, in association with information from other sources will provide a complete picture of all services to tax-payers. How to Fill Out the Form Clearly list the site SIDN and the date(s) covered by the activity. Fill in one line for each interview or assistance effort. Enter the clients name each time an interview or assistance was provided to a taxpayer. Before calling the next client, counselors should record any and all tax assistance they provided to the previous client as follows: The Type of Service provided each taxpayer (household). Check (" ) all applicable boxes (1-5) to indicate type of service(s) provided. The counselor providing assistance and the quality reviewer should initial column 6 & 7 respectively. If there is any additional information needed, such as the taxpayer needs to return with additional forms, or any other local notes, these can be listed in column 8. Definition of the 6 Pieces of Information The intent of collecting statistics is to get an overall count of the total number of taxpayers served by the program. As a result, the following pieces of information are being asked for: Federal Return (Current Year): This includes any federal returns that were completed, and are ready to be submitted either by paper or e-file, for the current tax year. Federal Return (Prior Year): This includes any federal returns that were completed for years other than the current tax year. Federal Return (Amended): This includes any federal returns that were amended for any tax year. State/Local Only Return: This includes any state/local return that was completed where a federal return was not also completed. This should be a single count even if both state and local returns were completed and includes returns submitted either by paper or e-file. Question & Answer Only: This includes any services where a taxpayer asked questions about their taxes or tax filing where neither a federal nor state return was completed. If a state and/or federal return was completed, and additional questions were asked and answered, it would not be considered Q&A Only. All Quality Review 2nd Counselors Initials: A second counselor on-site quality review on any return is required. This QR is counted as a single QR regardless of how many returns the counselor has completed for the taxpayer. How to Submit Total Activity for Reporting Purposes Completed Sign-in Sheets are collected and submitted as instructed by the supervising coordinator. The Local Coordinator or his/her designee will review the sheets for accuracy and total all columns counting  1 for each ", summing columns 1-5, and counting the number of initials in column 6. The Totals information is compiled and reported via the AARP Web Extranet link  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers/ as directed and specified by the State Management Team for the entire tax season. The reporting period submission dates into this website are posted on the AARP Web Extranet at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. Any omissions in a reporting period (i.e. if information was missing for a site/district), should be reported in the following reporting period and should be communicated up the chain of command in your area). Review and Adjustment The ADS for your state will review the submissions and make any necessary adjustments and/or corrections within 10 days of the following the website submission. A fourth reporting period, covering services provided from April 27th August 31st, should be coordinated between the SC and ADS for the split state and submitted to the National Office in early September. For more information, contact your supervisor or visit the AARP Web Extranet site at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers/  (This page intentionally left blank)     SHAPE \* MERGEFORMAT  SHAPE \* MERGEFORMAT  AARP TAX-AIDE VOLUNTEER INSTRUCTOR FORM Please complete and mail to: Training Specialist I am willing to serve as an AARP Tax-Aide Instructor. For training purposes, I am submitting the following information: NAME _____________________________________________ I.D. #(if known) __________________________ ADDRESS___________________________________________________________________________________ CITY, STATE, ZIP ____________________________________________________________________________ TELEPHONE NUMBER _________________________ E-MAIL:___________________________________ FAX:__________________________________________ l. How many years have you served as an AARP Tax-Aide Counselor? ______________ 2. How many years have you served as an AARP Tax-Aide Instructor? ______________ 3. Have you ever worked for the IRS? YES ________ NO _________ If you have, in what position(s) and for how long? ________________________________________________________________________________________ 4. What type(s) of work have you been involved in and for how long? (e.g. - teacher 15 yrs; accountant-10 yrs). ________________________________________________________________________________________ 5. Please describe briefly* your experience in making oral presentations. (e.g. - teaching, speeches, seminars, sales presentations). __________________________________________________________________________________________ 6. Please describe briefly* your experience in tax work, (e.g. - return preparation, accounting, education course). __________________________________________________________________________________________ __________________________________________________________________________________________ 7. Are you willing to teach outside your immediate area? YES ___________ NO __________ 8. Can you attend a 3 to 5 day Instructor Workshop in December? YES ___________ NO __________ ____________________________________ Signature Date * Use back of form if necessary. AARP Tax-Aide Program Instructors Report TO: TRS and Local Coordinators Course Location_____________________ Dates ______________________________ LAST NAME FIRST NAME ADDRESS ZIP PHONESTAR YEARSCORE PART 1SCORE PART 2SCORE PART 3                  AARP Tax-Aide Counselor Performance Review Form - Optional Performance Review of (name): ____________________________________ ID#_______________________ GENERAL Date_______________________ 1. Rate this volunteer's performance (as excellent; good; fair; poor) with regard to: a. Interviewing techniques __________________________________ b. Clarity and neatness of writing __________________________________ c. Accuracy in preparing tax returns __________________________________ 2. Has this volunteer: a. Been properly certified in accordance with the __________________________________ procedures specified in the Handbook? b. Worked at the assigned site as scheduled? _________________________________ c. Maintained the confidentiality of taxpayers and all __________________________________ tax-return information? d. Made productive use of assigned working hours? __________________________________ 3. Did this volunteer: a. Record assistance given according to instruction? __________________________________ b. Avoid conflict of interest situations and any appearance of remuneration for services? __________________ c. Promote and support the AARP Tax-Aide program through word of mouth, site publicity or other means? ________ d. Properly prepare and submit an expense statement at the end of the tax season? ___________________ ADDITIONAL EVALUATION CRITERIA Should this volunteer be invited to prepare taxes next year? Yes_____ No _____ Does this volunteer have leadership potential? Yes_____ No _____ If Yes, in what capacity? _______________________________________ COMMENTS: (Use back of the form if necessary) Supervising Coordinator signature ________________________________ ID#_____________________ Supervising Coordinator Retains. (This page is intentionally left blank) Volunteer Assessment of AARP Tax-Aide Program You are invited to participate in the assessment of the season and help shape the improvements for next season. Your personal experience is invaluable -- please share it. The two-part assessment form follows. Please fill out each part and give this form to your supervisor by the date in the box below. Your supervisor will consider your views when submitting his/her own assessment. Regional Coordinators summaries go to the AARP Tax-Aide national office for national compilation and reporting back to all program coordinators via Happenings. From: (your name)_____________________________________________________________________ (your title & state)________________________________________________________________ To: (supervisor name)________________________________________________________________ (supervisor title)_________________________________________________________________ Date:______________________________ If your supervisor is a: Local Coordinator District Coordinator State Coordinator Regional Coordinator Staff Person Please get this evaluation to him/her by: April 1 April 15 May 1 May 15 May 31 Part 1 Circle appropriate rating numbers All volunteers should rate statements 1 - 14 below. 5=completely agree 4=somewhat agree 3=neutral 2=somewhat disagree 1=completely disagree. DisagreeAgree1Program goals are clearly stated.123452The program is well publicized.123453Volunteers are well trained.123454Testing & certification are consistent & fair.123455IRS provides adequate support.123456Information is communicated as & when needed.123457Materials, forms & supplies are sufficient.123458Necessary equipment is available.123459Tax Assistance sites are well managed.1234510Tax Assistance sites have enough counselors.1234511All tax returns are quality reviewed.1234512Reports are submitted accurately & timely.1234513Sites are monitored & helped as needed.1234514Supervisors recognize volunteers service.12345Counselors should proceed now to Part II on the reverse side of this page; all others should rate statements 15 - 21 below before proceeding to Part II. DisagreeAgree15Statistical reports (activities & costs) are received timely.1234516 17Program advisory committees give needed support. Activity Reporting is easy to understand and complete.1 12 23 34 45 518The programs organizational charts are helpful.1234519Our organizational structure makes sense.1234520Recruiting resources provide adequate assistance.1234521The program reaches as many communities as need it..12345 Part II (to be completed by all volunteers) What worked well? (describe innovations, successes, goals that were attained) What did not work well? (describe problems that you need help in solving, goals that were not attained) What new group of taxpayers did you serve? What support do you need? (e.g., training in _______________, communication, publicity, supplies, equipment, etc.) Specific ideas for program improvement: (e.g., how to reach more customers, bring in more volunteers, improve training) Other: (let off steam or brag about someone or something) Specific actions I will take to improve AARP Tax-Aide service in my territory or area of responsibility: Counselors only: If a leadership position -- coordinator, instructor, or both-- were available, would you be interested in serving? Yes _____ ___Coordinator No_____ ___Instructor Thank you for your contribution! Example of an AARP Tax-Aide Site Flow Often volunteer leaders ask for examples of best practices. Below is an example of a site flow that might be appropriate for a site with a Client Facilitator, a separate/designated Quality Reviewer, and a non-network e-filing environment. Many of our rural sites dont have the possibility or need for three of more volunteers, and some of our larger or longer-term e-filing sites have adopted networked environments. Even in these understandably different site configurations, perhaps some of the steps below might still be helpful. Step One Getting Ready for Assistance (by a Client Facilitator) Register the taxpayer (TP) on the site sign-in sheet. Give the TP the IRS Intake Form to complete. If slow, help arrange TP documents in entry order and initially screen for any obvious concerns like missing income forms. Get assistance from a Counselor, as needed, to try to avoid a TP unnecessarily waiting if we would be unable to assist them for some reason. Send TP and documents, in appropriate order, to a Counselor. 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Fh>TTf^h`&'t!;<pqrw~:;<>EGJNQY\inqrƽتؠؠؖؠؠؠ⠪⪠،h$(OJQJaJhuOJQJaJhl<*OJQJaJhL_8OJQJaJhOJQJaJh+6CJaJh/m6CJaJh0 6CJaJh$(6CJaJh0 OJQJaJh+OJQJaJhwVOJQJaJh/mOJQJaJ0<r+tƮVl & F5$7$8$9DH$]gd0  & F5$7$8$9DH$gd0  & F5$7$8$9DH$gdw6  $@^@gd0 x5$7$8$9DH$^xgd$( & F5$7$8$9DH$gd+@^@gd0 gd0   )*+EQfjlnù}{pfVh+h0 56OJQJaJhzOJQJaJh356OJQJaJUhtmh0 6OJQJaJh0 OJQJaJhw6h$(OJQJaJhw6hw6OJQJaJhmKTOJQJaJhw6OJQJaJh$(OJQJaJhu6CJaJhw66CJaJhz6CJaJh0 6CJaJh.Jh0 CJOJQJaJ"!, the software will offer to carry it forward. Say YES. Enter all appropriate data into computer If using carry-forward data, double check that there are no  leftover forms in the Forms Tree, such as a W-2 from an employer for whom the TP no longer works or a duplicate Interest statement, which can happen when the tree is defaulted so that this statement is listed and prior-year data showing interest is carried forward Run diagnostics and make any necessary corrections Review the return on screen with the TP Hand off TP, and documents to quality reviewer Step Three - Quality Review (by an experienced e-file Counselor) Review TP s IRS Intake form. Review return, and make any corrections (pay close attention to any direct deposit entry.). If any changes run diagnostic again, if substantive changes also review with the TP. Create e-file Step Four  Wrapping Up the Return Print the return including Forms 8879 for TP(s) signature Attach W-2s, 1099-Rs, and any other documents containing Federal Income Tax withheld to a signed copy of Form 8879 and retain in secure place until you give to the individual at your site responsible for forwarding the forms to the local IRS for retention.. Provide TP(s) with a full copy of the return(s) in a AARP Tax Record Envelope (Stock #D12225) Thanks the TP and remind him or her to bring the Tax Record Envelope to the site next year. Instruct the TP when/how to make payment(s) if tax is owed. (Some sites make good use of the Client letter, a capability in TaxWise"!, to provide all follow-up instructions.) (This page is intentionally left blank) (This page is intentionally left blank) (This page is intentionally left blank) D16265 (1009)     LC Digest, 2009-2010, Page  PAGE 57 REVISE Lead Instructor s Signature Published by the AARP Tax-Aide Program. AARP Tax-Aide is a program of the AARP Foundation, offered in conjunction with the IRS. 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