ࡱ>      bjbjVV Y<<KlSE#E#%/%/%////0e3/0.I:\????egln7-9-9-9-9-9-9-1l49-%/ e0%g@ 9-E#E#??&- zE# ?i.?(7- 7-"-O+.6)?P1y/!v#-.00.O"L7_2L7))FL7%/_)[oVw}i[o[o[o9-9-p[o[o[o0. L7[o[o[o[o[o[o[o[o[o ":   Client Service Provider Digest 2010-2011 This Digest, formerly called the Counselor Digest, is for Counselors, Client Facilitators, EROs and Shift Coordinators too. Table of Contents  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc276108415" Volunteer Preparation  PAGEREF _Toc276108415 \h 1  HYPERLINK \l "_Toc276108416" Statement of Understanding  PAGEREF _Toc276108416 \h 3  HYPERLINK \l "_Toc276108417" AARP Tax-Aide Mission and Organization  PAGEREF _Toc276108417 \h 4  HYPERLINK \l "_Toc276108418" AARP Tax-Aides Customers  PAGEREF _Toc276108418 \h 6  HYPERLINK \l "_Toc276108419" Volunteer Organization Chart AARP Tax-Aide  PAGEREF _Toc276108419 \h 7  HYPERLINK \l "_Toc276108420" Welcome to the AARP Foundation!  PAGEREF _Toc276108420 \h 8  HYPERLINK \l "_Toc276108421" AARP Tax-Aide Counselor Position Description  PAGEREF _Toc276108421 \h 10  HYPERLINK \l "_Toc276108422" AARP Tax-Aide Shift Coordinator (SCO) Position Description  PAGEREF _Toc276108422 \h 12  HYPERLINK \l "_Toc276108423" AARP Tax-Aide Electronic Return Originator (ERO) Position Description  PAGEREF _Toc276108423 \h 14  HYPERLINK \l "_Toc276108424" AARP Tax-Aide Client Facilitator (CF) Position Description  PAGEREF _Toc276108424 \h 16  HYPERLINK \l "_Toc276108425" AARP Tax-Aide Site and Counselor Guidelines and Policies  PAGEREF _Toc276108425 \h 18  HYPERLINK \l "_Toc276108426" Not Accepting Compensation & Potential Conflict of Interest  PAGEREF _Toc276108426 \h 21  HYPERLINK \l "_Toc276108427" Counselor Certification & Site Volunteer Assignment  PAGEREF _Toc276108427 \h 22  HYPERLINK \l "_Toc276108428" Confidentiality and Security of Taxpayer Data  PAGEREF _Toc276108428 \h 23  HYPERLINK \l "_Toc276108429" Activity Reporting Message to Counselors  PAGEREF _Toc276108429 \h 27  HYPERLINK \l "_Toc276108430" Program Promotion  PAGEREF _Toc276108430 \h 29  HYPERLINK \l "_Toc276108431" Expense Reimbursement  PAGEREF _Toc276108431 \h 30  HYPERLINK \l "_Toc276108432" Insurance Coverage  PAGEREF _Toc276108432 \h 33  HYPERLINK \l "_Toc276108433" AARP Tax-Aide Counselors Evaluation of Training  PAGEREF _Toc276108433 \h 34  HYPERLINK \l "_Toc276108434" Self-Study Quiz on AARP Tax-Aide Operations  PAGEREF _Toc276108434 \h 35  HYPERLINK \l "_Toc276108435" AARP TAX-AIDE COUNSELOR SCHEDULING INFORMATION  PAGEREF _Toc276108435 \h 36  HYPERLINK \l "_Toc276108436" Volunteer Assessment of AARP Tax-Aide Program  PAGEREF _Toc276108436 \h 37  HYPERLINK \l "_Toc276108437" Instructions for Requesting a Direct Deposit to be Set Up  PAGEREF _Toc276108437 \h 39   Dear AARP Tax-Aide Client Service Providers, Welcome to AARP Tax-Aides 43rd tax season! Approximately 35,300 volunteers serve clients directly making this program the success it is, year after year. Congratulations and thank you for being part of this special program that helps so many over 2.6 million last year. This Client Service Provider Digest is written for the most important person in AARP Tax-Aide: you. You, the local level volunteers including Counselors, Client Facilitators and EROs, provide the essential service that people need. Local and Shift Coordinators provide the needed management where the rubber meets the road to make sure you can focus on the client and the worlds best tax assistance! You also provide the programs best advertising, and the most likely source for finding additional volunteers. In essence, you are the program. This Digest will help you understand the remarkable effort that you exemplify, and how things work within the program. The primary principles are captured in the first three pages: Volunteer Preparation. A critical issue for all to address is protecting the data and information taxpayers share with us. This is especially important for you as you are the volunteers handling the vast majority of that data. Please read the sections on AARP Tax-Aide Site and Counselor Guidelines and Policies and Confidentiality and Security of Taxpayer Data. Everything else in this Digest is also important to know, but please do read these sections carefully! Thank you for helping people with their taxes, and for spreading the word about our service. Enjoy the satisfaction of your good work, have fun while youre doing it, and know that many taxpayers are very grateful for your service. With appreciation, AARP Tax-Aide National Leadership Team (Regional and national level volunteers as well as National Office staff) Volunteer Preparation You ultimately do four (4) things: Train and Become CertifiedEMBED MS_ClipArt_Gallery.5Classroom training on policies and administration (all) Classroom training and pass IRS open book exam (Counselors) Sign Volunteer Standards of Conduct (all) Help Clients and Provide Free Tax AssistanceEMBED MS_ClipArt_Gallery.5Sign-in clients and help them get ready for service Prepare & e-file federal, state, and local tax forms Submit returns for a second person quality review Answer lots of questions Report ServiceEMBED MS_ClipArt_Gallery.5Carefully note service on site Sign-in Sheet NEW in 2011: e-filers should note Quality Review in TaxWise preparer use field 14 Give any service not reported on sign-in sheets to coordinator Promote ProgramEMBED MS_ClipArt_Gallery.5Tell customers to tell a friend about our service Ask interested others to volunteer with the program Promote 888# & website to find sites or volunteers (see number and address below) Promote website to get year-round tax assistance (see address below) You should know that: Size of ProgramWere big. Approximately 35,300 volunteers helped over 2.6 million customers last year at nearly 6,500 sites nationwide, within the scope of their tax training.Locating SitesWere easy to find. Call toll-free 1-888-AARPNOW (1-888-227-7669), or use the AARP Tax-Aide web page ( HYPERLINK "http://www.aarp.org/taxaide" http://www.aarp.org/taxaide).Electronic FilingAARP Tax-Aide offers electronic filing at most sites nationwide. Once you learn the software, its fun.Web Page FeaturesOur page offers program site locations, year-round tax assistance, asked and answered tax questions, program information, and volunteer opportunities.Internet Tax AssistanceInternet tax Counselors are needed! Interested volunteers (with Internet access) should sign up in the Forms section of the Extranet (www.aarp.org/tavolunteers).Volunteering Via the InternetAnyone can volunteer with us by visiting www.aarp.org/taxaide and following the prompts for becoming a volunteer. Program OwnershipAARP Tax-Aide is a program of the AARP Foundation offered in conjunction with IRS. The program is ultimately owned by its volunteers, especially you.Program FundingThe AARP Foundation provides roughly one-half of program funding; an annual grant from IRS Tax Counseling for the Elderly (TCE) and VITA programs provide the balance. You should expect: SatisfactionAppreciative customers and strong camaraderie with fellow volunteers.OrientationOrientation to the program, the AARP Foundation, and AARP.Understanding Program Policy, Administrative Needs and BenefitsExplanation of: the need for maintaining the confidentiality and security of taxpayer data. the need for second person/Counselor quality review. the need for service promotion and word-of-mouth recruitment. the need for capturing service statistics. volunteer expense reimbursement policies and procedures. volunteer insurance coverage.Self-StudyOpportunity to order prior year software or tax training materials for advanced self-study prior to classroom training.Classroom TrainingFor Counselors, classroom training for taxes as well as training on the use of tax software. For all, classroom training on policies and administration including the use of sign-in sheets and reporting assistance provided by Counselors.Certification & CommitmentFor Counselors, an IRS open-book certification exam, taken by yourself. For all, a commitment to volunteer an average of at least four hours per week over the tax season to be eligible for reimbursement.Pledge to ValuesTo commit to the AARP Tax-Aides Statement of Understanding (next page) as a pledge to yourself about accepting our shared values. All volunteers must sign the IRS Volunteer Standards of Conduct form.Site Assignment & Quality ReviewAssignment to one or more AARP Tax-Aide sites to work with and be helped by experienced leaders and Counselors; understanding that quality review of all prepared returns is required. Who We Are EMBED MS_ClipArt_Gallery.5 AARP Tax-Aide Is A free, nationwide, confidential service that prepares tax returns and answers tax questions; Available to taxpayers with low- and moderate-income, with special attention to those age 60 and older; A charitable, non-profit program administered by the AARP Foundation; Approximately 35,300 IRS-certified volunteers committed to high-quality service through intensive training and quality review of their work. Statement of UnderstandingEMBED MS_ClipArt_Gallery.5 As an AARP Tax-Aide volunteer, I will: Maintain strict confidentiality and protect the security of all taxpayer information and records at all times. Understand AARP Tax-Aides specific program structure and operations and abide by program policies. Refuse any compensation, tips, etc. that may be offered. Never solicit business from the taxpayers assisted or use the knowledge gained about them for any direct or indirect benefit for me or any other specific individual. Work at (a) program site(s) as assigned, record all assistance, preparation and Quality Review, even if only to answer tax questions. Note the site identification number (SIDN) on all program prepared returns. Serve customers with courtesy and confidentiality, regardless of sex, race, religion, national origin, creed, age, disability, or sexual orientation. Encourage customers to tell their friends about AARP Tax-Aides free service. Promote the AARP Tax-Aide website ( HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide) and toll-free number (1-888-227-7669) for site locations and volunteer recruitment. Treat fellow volunteers courteously and respect them as valued colleagues. Use AARP Tax-Aide resources in a prudent and cost effective manner. In addition to the above, if an AARP Tax-Aide Counselor, I will: Learn tax law through classroom tax training using IRS materials, and pass the IRS certification exam. Assist taxpayers only to the extent of current AARP Tax-Aide provided tax training referring any taxpayers needing assistance beyond that training to paid professional tax preparer or the IRS. No specific paid preparer or business can be named. Refer service if I do not feel qualified on a particular issue(s) or deny service if I feel that the person is giving misleading tax information. Encourage taxpayers to participate, to the extent possible, in completing their own tax forms as the taxpayer retains full responsibility for the accuracy of the return. Explain the return to the taxpayer. Ensure second person/Counselor quality review of each tax return prepared. The program standard is to have that review completed by a second experienced Counselor. AARP Tax-Aide Mission and Organization Mission: To provide high quality free income tax assistance and tax form preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older. Who We AreAARP Tax-Aide is the nations largest volunteer-run tax assistance and preparation service, preparing tax returns and answering tax questions free of charge. AARP Tax-Aide is a program of the AARP Foundation and is offered in conjunction with the IRS. Where We Serve Our TaxpayersMost taxpayers receive in-person assistance at one of the approximately 6,500 sites nationwide. Free electronic filing is offered at most sites. Sites are located in malls, libraries, banks, senior centers, and other convenient facilities. We also provide shut-in service upon special request, whenever possible. Year-round tax assistance is offered online at  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide. Quality reviewed answers are sent to taxpayers via email within a few business days. How Many Volunteers Approximately 35,300 volunteers make up AARP Tax-Aide. Virtually all provide tax assistance and 6,600 are also volunteer leaders.Program Structure & AdministrationAARP Tax-Aide is a nationwide, volunteer-run program. Regional and state volunteer leaders share in setting policies while assuming most supervisory and operational responsibilities. Volunteer tax assistance Counselors provide all service-level tax assistance. EROs manage the tasks related to e-filing the tax return. Client Facilitators provide a first point of contact for clients and keep service orderly and efficient. Instructors provide tax training to Counselors. Coordinator & Specialist RolesCoordinators recruit and supervise volunteers at all levels. Shift Coordinators (SCOs) assist in managing the sites while they are open. Local Coordinators (LCs) ensure volunteer recruitment and training, volunteer certification, site creation, site compliance with program policy, database accuracy, activity reporting, and Counselor expense reimbursement. District Coordinators (DCs) manage activity at the district level and recruit and supervise Local Coordinators. State Coordinators (SCs) oversee all state activities and set state operation policies. Administration Coordinators (ACs), Communications Coordinators (CCs), Technology Coordinators (TCs), and Training Coordinators (TrCs) support their specialty interests at the local levels. Specialists support administration, partnerships and communications, technology, and training needs at the state level. Regional Advisors assist the Regional Coordinators in their area of expertise. Regional Coordinators (RCs) guide and supervise State Coordinators and serve on the National Leadership Team (NLT). National Leadership Team & National Office StaffThe National Leadership Team (NLT) of volunteer Regional Coordinators, National Committee Chairs and select National Office staff develop and implement AARP Tax-Aide goals and objectives. National committees support the areas of leadership, technology, and tax training. National staff coordinates program policies, maintain relationships with IRS and other key partners, support volunteer leaders, and collect/report program impact, costs and other data. Electronic FilingAARP Tax-Aide offers free electronic filing at most sites nationwide using only IRS provided tax preparation software. Internet Tax AssistanceSince 1998, AARP Tax-Aide has had a 24-hour year-round Internet tax assistance service at its Internet site ( HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide). Taxpayers can pose questions online and get quality-reviewed answers back within a few business days. Web Page FeaturesLocated at  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide, our website offers tax assistance, frequently asked tax questions, site locations, and other program information. Information on AARP Tax-Aide volunteer opportunities, which are available for direct service to taxpayers from late January 1 to April 15, at individual program sites or leadership opportunities, is also available on the website. Volunteer ExtranetLocated at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers, this site offers information and tools to assist volunteers in performing the responsibilities of their AARP Tax-Aide position. How to Volunteer Via Telephone and the Web Interested persons visit  HYPERLINK "http://www.aarp.org/taxaide" www.aarp.org/taxaide where an online volunteer recruitment form can be found or call toll-free, 1-888-OURAARP (1-888-687-2277) and follow the prompts. Volunteering can be done in either tax preparation assistance and/or leadership positions. General volunteer position descriptionsTax training and certification is encouraged, but it is not required for many leadership positions. Leadership position descriptions are provided on the aarp.org/tavolunteers site. Organizing the Geographic Territory AARP Tax-Aide regional boundaries are predetermined by the AARP Tax-Aide National Office in consultation with Regional Coordinators. State boundaries apply except for California, Florida, Illinois, Minnesota, New York, Ohio, Pennsylvania, and Texas. These heavily populated states are split, with multiple AARP Tax-Aide states within their geographic borders. Within states or split-states, State Coordinators may organize into whatever geographic districts will provide the most efficient, equitable, cost effective, or manageable division. A district is the responsibility of one District Coordinator. District Coordinators may divide their district into workable entities for assignment to Local Coordinators. In all cases, the boundaries should be clearly understood by all volunteers and delineated by the responsible coordinator. AARP Tax-Aides Customers How Many CustomersDuring the 2010 tax season, from late January to April 15, we served over 2.6 million customers. Over the past 42 years, we have served more than 50 million customers.  1. Who They Are (from 2010 survey) Customer Age10% 18-49 32% 70 79 10% 50-59 21% 80+ 26% 60-69 Customer Marital Status  35% Married 64% Not Married Gender 62% Female 36% MaleRace/Ethnicity84% White non-Hispanic 7% Black or African American 5% Hispanic 2% Asian/Pacific 1% Native American 2% Other Household Income (Annual) 36% Under $20,000 22% $30,000-$49,000 25% $20,000-$29,000 8% $50,000 or moreRepeat Customers 20% First Time 44% Four+ Times 35% Two - Three Times Employment Status 72% Fully Retired 26% Not Fully RetiredCustomers Proximity to Site49% 0 - 3 miles 14% 6 - 9 miles 20% 4 - 5 miles 15% 10+ miles  2. What They Think ExcellentGoodFairPoorOverall quality of AARP Tax-Aides Service83%15%1%0%Helpfulness of volunteers86%12%1%0%Tax knowledge of volunteers76%20%2%0%How well the volunteer explained the tax return to them 76%18%3%1%Would they recommend AARP Tax-Aide to others?96% Yes3% Likely 0% No Who would help them with their taxes if they didnt use AARP Tax-Aide?52% Pay for assistance37% Self or friend6% IRS1 % Not file  (Source: 2010 AARP Tax-Aide Customer Satisfaction Survey results are rounded) Volunteer Organization Chart AARP Tax-Aide (The reporting structure on this chart flow down from those critical volunteers serving taxpayers.)  Welcome to the AARP Foundation! AARP AARP is a nonprofit, nonpartisan membership organization dedicated to making life better for people 50 and over. We provide information and resources; engage in legislative, regulatory and legal advocacy; assist members in serving their communities; and offer a wide range of unique benefits, special products, and services for our members. These include AARP The Magazine published monthly, AARP Bulletin, our monthly newspaper; Viva!, our quarterly bilingual magazine in English/Spanish; NRTA Live & Learn, our quarterly newsletter for 50+ educators; our web site,  HYPERLINK "http://www.aarp.org" www.aarp.org. We have staffed offices in all 50 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands. Our State Offices are staffed with an AARP State Director and other employees who work in partnership with volunteers serving in roles such as State President, State Executive Council, State Volunteer Community Specialists and in AARP Chapters and NRTA units. This field structure creates a dynamic presence in every community and responds to the needs and interests of AARP members at the local level. ABOUT THE AARP FOUNDATION Every day, through no fault of their own, nearly 25% of Americans age 65 and above are faced with heartbreaking choices. And the harsh reality is that many are forced to decide between medications and food on the table. Or heating their home and paying their mortgage. Its sad but true, which is why AARP Foundation is here. We are a charity committed to ensuring that vulnerable seniors have the resources they need through community programs and services across the country. In 2009, in the midst of the longest recession in our nations history, AARP Foundation helped more than 5 million older Americans, delivering services, information, education and legal advocacy to assist them in getting help to meet crucial needs for food, health care and housing; finding work; avoiding becoming victims of fraud; and managing their finances. The AARP Foundation in 2009 Provided 2.6 million low- and moderate-income people free tax preparation and assistance and secured the refunds and credits they deserve. Moved more than 52,500 people closer to financial stability through job training and placement. Helped more than 60,000 people meet their daily needs by steering them to public and private benefit programs. Empowered mid-life women who have enormous potential, but few resources, through scholarships for education and training. Convened leaders in philanthropy, aging and economic security to explore innovative approaches to better meet the needs of low-income older Americans. Advocated for the rights of older workers, protected predatory lending victims and health care consumers, and won significant legal victories. AARP FOUNDATION SERVICES Job Training and Placement WorkSearch provides a variety of services: interest and ability inventories, skill assessments, on-line and community based training, and connections to companies that value the experience older workers bring to the workplace. HYPERLINK "http://www.aarpworksearch.org"www.aarpworksearch.org Womens Scholarship Program provides scholarship funds to eligible women 40+ who are seeking new job skills, training and educational opportunities. Priority is given to women raising children of another family member, those in dead end jobs and those who have been out of the workforce. HYPERLINK "http://www.aarp.org/womensscholarship"www.aarp.org/womensscholarship Helping with Taxes AARP Tax-Aide offers free tax assistance and preparation for low- and moderate income people with special attention to those over 60. AARP Tax-Aide is the largest volunteer-run tax assistance program in the country. HYPERLINK "http://www.aarp.org/taxaide"www.aarp.org/taxaide Finding and Applying for Public Benefits Navigating through the maze of government programs available can be difficult and confusing. Our Benefits QuickLink website helps to find and apply for public benefits that may help pay for food, prescription drugs, healthcare and other daily needs. HYPERLINK "http://www.aarp.org/quicklink"www.aarp.org/quicklink Fighting Against Fraud Operating both on national and state levels, AARP Foundations consumer protection programs helping seniors recognize, refuse and report scams and frauds.HYPERLINK "http://www.aarpfraudfighters.org"www.aarpfraudfighters.org Staying in Control of Finances The Money Management program preserves independent living and economic security for individuals who need help with routine financial matters due to age or disability. Volunteers balance checkbooks, pay bills and keep track of financial matters. HYPERLINK "http://www.aarpmmp.org"www.aarpmmp.org Estate Planning: More than 50 percent of Americans die without a will. In an effort to change that statistic and encourage more people to initiate and complete this important process, AARP Foundation offers an educational series on gift and estate planning. HYPERLINK "http://www.aarpgift.org"www.aarpgift.org Educating about Reverse Mortgages Reverse mortgages can be confusing and expensive. We are the nation's leading source of independent consumer information on reverse mortgages and other less costly alternatives to help people remain in their homes. HYPERLINK "http://www.aarp.org/revmort"www.aarp.org/revmort Defending the Rights of Older Americans AARP Foundation Litigation is a team of seasoned attorneys who specialize in defending and supporting older Americans legal rights, helping them fight back against fraud and discrimination in health care, long-term care, employment, asset protection, housing and a wealth of other areas. HYPERLINK "http://www.aarp.org/litigation"www.aarp.org/litigation AARP Tax-Aide Counselor Position Description Program & Purpose of PositionAARP Tax-Aide provides free personal income tax assistance and preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older. Counselors, under the direction of the Local Coordinator or Shift Coordinator, provide tax assistance and preparation service to clients. Responsibilities of PositionIn accordance with the policies and procedures of the AARP Foundation Tax-Aide program, the Counselor: Prepares tax forms and/or answers questions to the extent of his/her current tax training, at assigned tax assistance sites. Explains tax returns prepared to taxpayers as taxpayers are responsible for the accuracy of the return. Adheres to site schedules and guidelines. Accepts no money or other gratuity for services. Maintains the strict confidentiality and protects the security of all taxpayer information and records at all times. Adheres to program policies and procedures especially the Counselor Guidelines and Confidentiality and Security of Taxpayer Data sections in the Client Service Provider Digest. Promotes and supports the AARP Tax-Aide program through word-of-mouth and wears an AARP Tax-Aide name badge while serving at a site. Records assistance given and Quality Review as outlined by the Local Coordinator. Works well with diverse populations and treats clients and other volunteers with respect. QualificationsCounselors must pass the Advanced level of the IRS test to be certified by the IRS for the purpose of providing tax assistance in this program and agree to, by signing, the IRS Volunteer Standards of Conduct form. Length of Service & EligibilityQualified Counselors (those passing the exam and signing the IRS Standards of Conduct) are certified for the tax season, and contingent upon satisfactory annual review, may be re-certified for subsequent seasons. The tax season is late January to April 15 (all year if assisting taxpayers through the programs website and through Oct 15 if assisting taxpayers beyond April 15 with questions or with late returns). Counselors are eligible for other AARP or AARP Foundation volunteer positions. Time, Training, & TravelCounselors volunteer at least an average of four hours a week during the tax season, usually from February 1 to April 15, plus 3-5 days of training in January. Counselors acquire tax knowledge through attendance at Counselor class. Counselors must also be trained in program policy and to properly record assistance given on the site sign-in sheet. Counselors travel locally to training and AARP Tax-Aide sites. Appointed By, Supervisor, & Scope of Authority Counselors are appointed to sites by a Local Coordinator after IRS certification and program policy and administrative training sessions are completed. Counselors report directly to the Local Coordinator and do not supervise any other volunteer. Working Relations & Progress Review Counselors work closely with taxpayers, Electronic Return Originators (EROs) when e-filing, and their Local Coordinator. Local Coordinators evaluate Counselors on an on-going basis and provide feedback. Available ResourcesCounselors will be afforded the necessary guidance, training and materials needed to fulfill their responsibilities. Additional support and training beyond that provided by Local Coordinators are provided from Instructors, EROs, and Technology Coordinators (if they e-file). AARP Tax-Aide reimburses volunteers for reasonable covered program related expenses 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.  AARP Tax-Aide Shift Coordinator (SCO) Position Description Program & Purpose of PositionThe AARP Tax-Aide program provides free personal income tax assistance and tax form preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older. Under the direction of the Local Coordinator, the Shift Coordinator (SCO) is responsible for coordinating and managing all phases of site operations at a specific site during an assigned period of time (shift) acting for the Local Coordinator (LC). Responsibilities of PositionIn accordance with the policies and procedures of the AARP Foundation Tax-Aide program, the Shift Coordinator (SCO): Manages site operations for a specific shift, including physical setup, following local and district policies. Complies with the Quality Site Requirements. Manages the activities of the Counselors, Client Facilitators, and ERO assigned to the shift. Arranges for substitutes as needed. Oversees the flow of clients to Counselors considering the difficulty of the return and the experience of the Counselor. Provides or directs other Counselors to provide quality reviews for all returns. Reports issues/problems to Local Coordinator. Ensures that all AARP Tax-Aide data security procedures are followed. Ensures that completed and quality reviewed returns are promptly transferred to the ERO and transmitted in accordance with the schedule established by the Local Coordinator. Ensures that all client material is properly secured, including during and at the end of the shift. Ensures that equipment is properly secured and that host-provided equipment has been arranged or stored as agreed upon at the end of the shift. Completes the Sign-in Sheet(s) as directed by the Local Coordinator. Advises the Local Coordinator of the need for supplies for future shifts. Reports equipment problems and status to the Local Coordinator and/or the District Technology Coordinator as appropriate. Works well with diverse populations and treats clients and other volunteers with respect. QualificationsThe Shift Coordinator must have the ability to implement program policy and provide direct oversight of the program and its volunteers at a site. SCOs should be an experienced Counselor and experience as an ERO is most desirable. The SCO must have passed the IRS certification exam and signed the IRS Volunteer Standards of Conduct form. Term of Service & EligibilityThe SCO is appointed for a one year term, contingent upon satisfactory annual review, and may be re-appointed for subsequent one-year terms. The SCO is eligible for other AARP or AARP Foundation volunteer positions.Time, Training, & TravelThe position requires major effort during the tax filing season, late January to April. Some time will be required prior to the start of the season for management training. The SCO must acquire a current knowledge of operational and administrative procedures associated with the program as well as a basic orientation to AARP, as provided by the National Office, DC, and LC. Appointment and Supervision, & Scope of Authority The SCO is appointed by the Local Coordinator with the concurrence of the District Coordinator and reports directly to the Local Coordinator. The SCO assists the LC in matters relating to the operation of the site and manages the activities of the ERO, Counselors, and Client Facilitators assigned to their shift. The LC remains the supervisor of all volunteers assigned to a site. Working Relations & Progress Review The SCO works closely with the Local Coordinator and with members of the district staff as needed. The SCOs performance is monitored on an ongoing basis and reviewed annually by the Local Coordinator. Available ResourcesThe SCO will be afforded the necessary guidance, training, and materials needed to facilitate leadership responsibilities. AARP Tax-Aide reimburses volunteers for reasonable covered program related expenses as set forth in the Policy Manual. SCO is reimbursed similarly to Counselors, EROs, and Client Facilitators. Volunteer PolicyAll AARP 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.  AARP Tax-Aide Electronic Return Originator (ERO) Position Description Program & Purpose of PositionThe AARP Tax-Aide program provides free personal income tax assistance and tax form preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older. The Electronic Return Originator (ERO) works with the Local/Shift Coordinator (LC/SCO), the Technology Coordinator (TC), and the Counselors to electronically file federal and state tax returns with the IRS and state Departments of Revenue via IRS- provided tax preparation software (TaxWise"!) and the software provider (CCH). Responsibilities of PositionIn accordance with the policies and procedures of the AARP Foundation Tax-Aide Program, an ERO: Follows the/a designated process to ensure all e-file returns are timely transmitted, rejects corrected & accepted; Transmits prepared e-files to the CCH Electronic Filing Center (includes State e-files); Receives IRS/State e-file Acceptance or Rejection; Assures rejected e-file returns are resolved; Maintains required IRS and State e-file records (including master disk of accepted returns) until the end of the tax season; Sends IRS copy of accepted 8453s to appropriate IRS Service Center; At the end of the tax season, sends to the TC, TCS, or IRS Territory Manager (TM) (a) encrypted backup media containing all accepted returns, (b) copies of all required Forms 8879 and 8453 and attachments, (c) all Acknowledgement Reports and (d) deletes all taxpayer data from computer(s); Provides reports as requested by the TC or TCS. Provides ongoing support to electronic filing Counselors by answering questions and addressing anomalies that occur during electronic filing procedures. Communicates problems to LC and/or TC for resolution. Complies with the Confidentiality and Security of Taxpayer data policies, including deleting all returns off computers by April 30. This document is included in the Client Service Provider Digest, Policy Manual, and on the Extranet. Works well with diverse populations and treats clients and other volunteers with respect. QualificationsERO must have a working knowledge of personal computers, software, and electronic communication systems. ERO must pass the required sections of the IRS certification exam and sign the IRS Volunteer Standards of Conduct form to qualify as a Counselor and become proficient with the IRS supplied tax preparation software. Term of Service & EligibilityERO is appointed for a one-year term and, upon satisfactory annual review and continued Counselor certification, may be re-appointed for subsequent one year terms. ERO is eligible for other AARP or AARP Foundation volunteer positions. Time, Training, & TravelThe position is most active during late January through April. ERO must acquire knowledge of tax law (for reject resolution), electronic filing procedures, including software and hardware issues, as well as an orientation to AARP Tax-Aide program. ERO assists in the implementation and operation of district e-filing sites and attends meetings as necessary. The ERO may be required to travel to several tax sites. Appointment and Supervision, & Scope of Authority LC appoints the EROs with the concurrence of the DC. The ERO reports directly to the LC. ERO assists the LC and any SCO in all matters concerning the electronic filing of federal and state tax returns at assigned site(s). Working Relations & Progress Review EROs maintains a close working relationship with the LC, any SCO, e-filing Counselors, districts TC, and CCH for the electronic filing of federal and state tax returns. The EROs performance is monitored by the LC with feedback from the districts TC. Available ResourcesAARP Tax-Aide reimburses ERO for reasonable covered program expenses (usually just mileage) as set out in AARP Tax-Aide policy. The ERO cannot be reimbursed for S expense items. 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.  AARP Tax-Aide Client Facilitator (CF) Position Description Program & Purpose of Position AARP Tax-Aide provides free personal income tax assistance and preparation to low- and moderate-income taxpayers, with special attention to those age 60 and older. The Client Facilitator (CF) works with the AARP Tax-Aide site Local Coordinator/Shift Coordinator (LC/SCO) and performs receptionist-type duties providing an important first contact for clients and keeping service orderly and efficient. Responsibilities of PositionIn accordance with by the policies and procedures of the AARP Foundation Tax-Aide Program, a CF: Welcomes clients and ensures they are helped in an appropriate order and checked off an appointment log or sequenced on the site sign-in sheet to be assisted by a Counselor. Ensures that each client has brought correct forms and documents required to accurately complete their tax return. Determines, with assistance of a site Counselor, when a clients return is outside of AARP Tax-Aide scope. Assists clients in filling out portions of the AARP Tax-Aide Intake Sheet and other required papers. The CF will not address tax questions (unless also happens to be certified as a Counselor). Keeps information (such as waiting time) flowing to clients who are in the waiting area. Ensures appropriate production data is entered on the site sign-in sheet by the Counselor /quality reviewer as each client departs, and before another client is served. May assist Counselors and the ERO in maintaining an orderly file system of client tax folders. Distribution any appropriate literature to clients. Adheres to program policies and procedures including those outlined in the Program Policies and Procedures presentation available on the Extranet. Works well with diverse populations and treats clients and other volunteers with respect. QualificationsThe CF must receive annual training on program policies and procedures and agree to, by signing, the IRS Volunteer Standards of Conduct form. The CF must also be organized, personable, and enjoy working with people. The CF will need skill in dealing with clients that want immediate answers to their tax questions but will sometimes be required to wait for answers from a tax Counselor. Length of Service & EligibilityThe CF is appointed for a one-year term and, contingent upon satisfactory annual review, may be re-appointed for subsequent one-year terms. The CF is eligible for other AARP or AARP Foundation volunteer positions. Time, Training, & TravelThe position runs during the tax season from late January through April 15th. An average of at least one shift each week is required during this period. A typical shift takes four to five hours. Training RequiredThree hours of training by the LC will be required to become familiar with program policy, administrative matters such as site sign-in sheets and AARP Tax-Aide Intake and Quality Review Form, applicable site procedures, and orientation to the AARP Tax-Aide program. Travel RequiredThe CF will not be required to travel except to work at the assigned sites. Appointed By, Supervisor, & Scope of Authority The CF is appointed and reports directly to the LC and does not supervise any other volunteer position. Working Relations & Progress Review The CF maintains a close working relationship with the LC, any SCO and the tax Counselors working at the AARP Tax-Aide site. The LC monitors the CFs performance on an on-going basis and provides feedback. Available Resources AARP Tax-Aide reimburses CF for reasonable covered program expenses (usually just mileage) as set out in AARP Tax-Aide policy.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.  AARP Tax-Aide Site and Counselor Guidelines and Policies Age Thresholds on ServiceAARP Tax-Aide provides free tax assistance to taxpayers with low- and moderate-income, with special attention to individuals age 60 and older. Assistance should be provided to individuals under 60 if: assistance to 60 and older customers is given priority, and no additional program expense is incurred. Taxpayer Responsibility for Tax ReturnsTaxpayers retain sole responsibility for the accuracy and completeness of their tax forms. Counselors should encourage taxpayers to participate, to the extent possible, in preparing their own tax forms. Since taxpayers retain sole responsibility for accuracy and completeness of their tax return, they must be walked through any return prepared by a program volunteer. Taxpayers who dont e-file must sign and mail their own tax form(s) using any IRS-issued labels and their own envelopes. Confidentiality and SecurityAll volunteers must maintain strict confidentiality and security of all taxpayer information and records at all times (See section on Confidentiality). Identifying TCE-Prepared ReturnsCounselors must always mark the sites identification number (SIDN) in the preparer's box of 1040 series tax forms (paper or e-filing). The correct E-file number (EFIN) must be used for returns that are e-filed. Counselors must not sign, initial, or identify themselves on a paper tax form in any way. 800# Support at SitesIRS offers toll-free assistance to AARP Tax-Aide Counselors (as TCE assistors in IRS parlance) via 1-800-829-8482. Retaining Records & Making CopiesCounselors must provide taxpayers with one copy of the return to be e-filed or the original return if done manually. Counselors must not retain any taxpayer records or returns, even temporarily, except for electronic filing purposes. Additional copies of returns, except for one copy as previously noted for e-filing, can only be provided if at no cost to the program. (See section on Confidentiality.) Working At Site, Not HomeAll tax assistance, except shut-ins and electronic filing transmission, must be performed at the site, not at volunteers homes.  Tax Training Topics (Scope of Assistance)Counselors will assist taxpayers only on those topics that are within scope. 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 outlined in the Counselor Certification and Site Volunteer Assignment section. Counselors are not to deal with topics (including state returns) on which they have not received AARP Tax-Aide training or certification. Policy and Procedures TrainingProgram policy and procedures training must be conducted with all Coordinators, Instructors, Counselors, EROs, and Client Facilitators, etc. In addition to being conducted annually at training classes, meetings, correspondence, email, the volunteer Extranet XE "Communication:Extranet" , Cybertax XE "Communication:Cybertax" , and technology bulletins are also used to convey new or revised procedures. To promote greater awareness of policy, grant requirements, and administrative issues, training on these topics is required for all volunteers, especially Counselors. Items to be presented include: Program Scope Standards of Conduct Required Quality procedures (Intake/Interview Form, 2nd Person QR, etc.) Confidentiality and Security of Taxpayer Data including how to report data loss How to and the Importance of Reporting Service (Activity Reporting/SIDNs) Reimbursement options and procedures Insurance issues All other Site and Counselor Guidelines and Policies not specifically mentioned above For District, Local and Site Coordinators, all Quality Site Requirements not specifically mentioned above Two presentations have been developed for use in conducting this training and are available on the Extranet at www.aarp.org/tavolunteers: For all local and site coordinators Quality Site Requirements For all volunteers AARP Tax-Aide Policies and Procedures Training Returns That Are Outside Training or too ComplexFor tax returns outside the scope of their training or certification, Counselors must refer taxpayers to paid tax preparers or to the IRS. Volunteers can and should decline to prepare a return which the volunteer believes would misstate the taxpayers liability or refer service if the Counselor does not feel qualified on a particular issue(s). No specific paid preparer or business can be named.Recording ServiceCounselors must record each interview or telephone call, performed during or after site service, on a Site Sign-in Sheet during or immediately following the assistance. Counselors should submit completed Site Sign-in Sheets to their supervisor as instructed. Quality and Intake FormsSecond person/Counselor quality review of each tax return prepared is required. NEW in 2011: E-file sites must use TaxWise preparer use field 14 to track Quality Reviews for Activity Reporting. The program standard is to have that review completed by a second experienced Counselor. When done correctly and consistently, quality reviews improve the return accuracy and result in fewer rejects and, therefore, more satisfied clients. It is especially important to quality review direct deposit information AND double check it with the taxpayer as well as take it only from official bank records. All sites must use the IRS Intake form again this year. The form must be used for every taxpayer for whom a return is prepared. It is still to be sent home with the taxpayer as part of the return package and is not kept by volunteers. Follow ThroughAll e-file sites must have and follow a process to ensure all returns are accepted or, in the case of certain rejects, that the taxpayer is notified to submit it on paper. Required References All sites must have these documents available for all Counselors; Pub 4012, Pub17, and AARP Tax-Aide Cybertax messages identified as IRS Volunteer Quality Alerts. E-file sites must also have Publication 3189 available as a resource. Diversity and Civil Rights RequirementServe customers with courtesy and confidentiality, regardless of sex, race, religion, national origin, creed, age, disabilities, or sexual orientation. 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.  Not Accepting Compensation & Potential Conflict of Interest Not Accepting CompensationVolunteers must not accept compensation for the performance of their duties. Compensation includes fees, gratuities, or other dispensations to volunteers or to members of the volunteer's immediate family or household. Conflict of InterestIt is important that AARP Tax-Aide volunteers avoid either a conflict of interest or the appearance of a conflict of interest, when conducting AARP Tax-Aide activities. A conflict of interest, or the appearance of a conflict of interest, occurs when an AARP Tax-Aide volunteer engages in providing a service with a profit motive conducted as an employee or an independent contractor, or when a member of the volunteers immediate family or household participates in such an activity. All volunteers are required to disclose any potential conflict of interest to their supervisor who will inform others of the conflict, or appearance of a conflict, leading to a determination in writing by the State Coordinator or Regional Coordinator of whether the activity described is an unacceptable conflict of interest. Personal Financial GainVolunteers may not use computer hardware or tax preparation software which has been purchased by or donated for the use of AARP Tax-Aide for their personal financial gain. Lobbying & Promotional ProhibitionsVolunteers, including AARP Tax-Aide volunteers, while representing the AARP Foundation or participating in an AARP Tax-Aide activity, shall not promote products, services, or political candidates or issues nor make use of their relationship with AARP, AARP Foundation or AARP Tax-Aide for personal profit or the profit of any other individual(s). AARP Tax-Aide volunteers, representing themselves as AARP Tax-Aide volunteers, are specifically prohibited from engaging in any legislative and/or lobbying activity. Certain AARP activities may not be suitable for AARP Tax-Aide volunteers or for co-programming at AARP Tax-Aide sites such as advocacy and AARP membership drives.  Counselor Certification & Site Volunteer Assignment Certification RequirementCounselor certification is crucial to program credibility. AARP Tax-Aide Counselors (and EROs) must be certified annually by receiving a passing grade on the open-book test developed by the IRS, signing the IRS Standards of Conduct, and attending formal policy and administrative training annually. Counselors must pass the Advance level of the IRS test. Client Facilitators are not required to be certified. Ensuring Annual Certification State Coordinators are to develop a process for the state to ensure communication between Instructors and Local Coordinators for official annual notification of who passed and did not pass the certification exam. The notification is to be in writing and an email is sufficient. It is imperative that Local Coordinators ensure EACH YEAR that only Counselors who pass the exam assist taxpayers with tax preparation. Grading ExamsInstructors grade the test and inform the volunteer by returning the graded test. In the event a volunteer does not pass the test, the volunteer can pass a retest in order to gain certification. The Instructor or another leader (determined by the SC) must keep the Counselors signed Volunteer Standards of Conduct until December 31. Passing Or Failing ExamAfter successfully passing the test or retest, Counselors are assigned to sites and receive necessary program materials. Volunteers who fail to pass the retest cannot be certified or assigned as Counselors, but may serve a variety of customer service functions within sites, including by serving as Client Facilitators especially in larger, busy sites. Assignment to a SiteCounselors, 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 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. Keeping SchedulesIf Counselors, EROs, and Client Facilitators cannot fulfill their assignments, it is essential that they arrange for certified substitutes or contact their supervisor in advance. Special assignments for shut-in visits, foreign languages, and other events may occur. Standards of Conduct Form and Volunteer Identification at SitesAfter successfully completing the training, passing the test, and signing the Volunteer Standards of Conduct form, each Counselor and ERO should receive an AARP Tax-Aide name card and plastic holder (available via AARP Tax-Aide Order Form). Client Facilitators must attend program policy and procedures training and sign the Volunteers Standards of Conduct form before receiving the name card and holder for the current year. Confidentiality and Security of Taxpayer Data Leaders must ensure that all volunteers understand these confidentiality and security responsibilities and abide by them. Data Security All volunteers must sign the Standards of Conduct statement (IRS Form 13615), which is provided in the IRS test or as a separate form. That statement has three bullets addressing the protection of taxpayer data: I will safeguard the confidentiality of taxpayer information. I will exercise reasonable care in the use and protection of equipment and supplies. I will not solicit business from taxpayers I assist or use the knowledge I have gained about them for any direct or indirect benefit for me or any other specific individual. Non-program volunteers, such as outside organization-provided interpreters, who have access to taxpayer data must sign the Confidentiality agreement/Standards of Conduct. Outside organization volunteers without access to taxpayer data are not required to sign. Information provided for tax return preparation must not be shared with anyone who does not have a need to know. Individuals have the need to know if their involvement is required to accurately process the information to its final disposition. Examples of need to know would include, sharing information for the purpose of obtaining guidance in tax return completion, for electronic transmission, and/or for quality review of the finished tax return. In accordance with 18 USC 1905, which applies to Tax Counseling for the Elderly grantees including AARP, it is not acceptable to share information with others, even with other volunteers, if their involvement in the tax return preparation is not required. For instance, sharing income information, birth dates, or even the marital status of taxpayers with other volunteers, taxpayers, family, or friends as a matter of curiosity or interest is not acceptable. However, per Internal Revenue Code 7216, aggregate or summary taxpayer data can be shared, but only if that data covers 10 or more returns. The data must be summary information in categories such as total EITC dollars, total Child Tax Credit dollars, etc. Of course, the total number of returns processed is always OK to share as that number is a production count unrelated to any taxpayer data. Internal Revenue Code Section 7216 provides penalties against tax return preparers who make unauthorized use or disclosure of tax return information. Do not send taxpayer data via regular e-mail. Taxpayer data may only be sent over the Internet by using TaxWise mail, or as an attachment to regular email that is in the form of a backup created by the TaxWise program. Form XE "Form:8879" s 8879, together with the taxpayers supporting W2s and 1099 documentation must be sent to the local IRS territory office by the end of April. All returns must be prepared in front of the taxpayer and all records given back to the taxpayer at the end of that assistance session. Required retention of some records for e-filing, such as W-2s and 1099s with federal tax withholding is allowed, but only until April 30th (see #4 above). Appropriate steps to secure taxpayer data must be taken at all times. All equipment on which taxpayer data resides must be protected by encryption XE "encryption"  software. This applies to all computers, removable storage devices, such as flash drives or external hard disk drives, and removable media, such as CDs and DVDs, whether this equipment is provided by AARP, the IRS, by a site or by volunteers. The only exception is for backups created by the TaxWise program itself. These backups are adequately protected without being further encrypted and may be stored on unencrypted storage devices and media. Network workstation and TaxWise Online (TWO) computers that never have taxpayer data stored on them, or computers running TaxWise"! from removable data storage devices that themselves are encrypted, do not require encryption software. More information on the AARP Tax-Aide encryption software can be found on HYPERLINK "http://www.aarp.org/sk/taxaide/technology.html"www.aarp.org/tavolunteers. By April 30th, all taxpayer data must be deleted from all computers and removable data storage devices that have been used in the AARP Tax-Aide program, including personally-owned and loaned computers, without exception. The recycle bin in these computers must be emptied after deleting taxpayer data. For IRS-loaned computers, use the wipe disk program loaded on them. For non-IRS equipment, use the ClearTaxpayerData program. Instructions for downloading, installing, and using ClearTaxpayerData may be found at  HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers. During the season, the operating systems XE "operating system"  of all computers containing taxpayer data must be password-protected. Additionally, for multiple security reasons, the TaxWise"! Admin and User accounts must be password-protected. If you have any questions about how to password-protect either, please see a volunteer leader at your site. Passwords must not be shared with anyone who is not an AARP Tax-Aide volunteer. If you must have a written password reminder, keep it away from the computer, carrying case, or anything tax related and in a location that is not visible to others (consider putting it in your wallet or billfold, which is usually always with you and something you take care to protect). Consider these guidelines for setting up a password: Minimum length eight (8) characters for Windows, TaxWise"! Admin account, and TrueCrypt. At least one letter and one number in the password. Choose a password that is not a dictionary word or someone s name. The AARP Tax-Aide-approved anti-virus and firewall software program must be used to protect all AARP purchased and donated computers from viruses and hackers. If a personally owned computer is being used, the AARP Tax-Aide approved anti-virus software or other ant-virus and firewall software must be installed. Update this software at least weekly. Any site that uses two or more computers and not using TaxWise Online should consider wired networking. In a local area networking (LAN) environment only one computer contains taxpayer data, requires TaxWise updates and needs to be backed up, but all connected computers have access to all returns. Only that one computer needs to be fully secured at all times when not being used. A personal computer should not be used as a server, unless it is used only for the AARP Tax-Aide program during the season. Wireless Internet communications for TaxWise Online will be permitted under specific conditions and requirements. All AARP Tax-Aide provided (and imaged) computers and IRS Depot laptops may be used in a wireless network for TWO. Site, donated, and personal computers may be used after passing an online systems check. A more complete list of conditions are now included as an Appendix in the online version of the Policy Manual. Wireless printing is still permitted. Wireless for desktop is not allowed. Note: Refer to your state Technology Specialist for details. These restrictions have been established with a great concern for the privacy of taxpayer data, an abundance of caution, and the need to insure full compliance with IRS directives. More networking and configuration information may be found on the Technology section of the AARP Tax-Aide Extranet, HYPERLINK "http://www.aarp.org/sk/taxaide/technology.html"www.aarp.org/tavolunteers. Taxpayer data must not be stored on site-sponsor-owned computers. It is advisable to use TaxWise Online when using site-sponsor-owned computers. If that is not possible as the site sponsor-owned computers do not have high speed Internet connections, run TaxWise Desktop from an encrypted removable data storage device, such as a flash drive or an external hard drive that must be removed and taken with you at the end of each tax session. Information on how to encrypt removable data storage devices is located on HYPERLINK "http://www.aarp.org/sk/taxaide/technology.html"www.aarp.org/tavolunteers in the Technology section. Securely remove all taxpayer information from hard drives before disposal of broken or surplus computers that will no longer be used in the program. Run ClearTaxpayerData or delete and purge all TrueCrypt container files from the hard drive. If this is not possible, remove the hard drive from the computer and take a hammer to it or drill holes in the hard drive. Volunteers must act in a manner that promotes confidentiality for the taxpayer. This includes how they communicate questions and issues during their sessions with taxpayers. Conversations should be held discreetly; personal taxpayer information should not be left out in areas to which others may gain access, and computer screen displays should be minimized or the application closed down if a Counselor needs to leave the work area during an individual tax assistance session. If you believe that the confidentiality of taxpayer data has been compromised due to any of these types of issues, report the loss immediately. See the section Reporting a Loss for additional details. Physical Security Sites must not be located in individual volunteers homes, nor should volunteers prepare returns for friends or others at their or their friends homes. Refer to the section on Site Selection for more guidance regarding sites and maintaining confidentiality. Store computer equipment in a secure/locked location, if left at a site. If you take the computers home, store them inside your home in a secure and safe place. Any computers on which taxpayer data is stored, and that are left at sites must be stored and secured in the area at the site that is least accessible to non-volunteers. Computer cable locks are available through the National Office for server computers that are left at sites where additional secured locked closets or cabinets are not available. If at all in doubt about the security of a server computer to be stored at a site, consider other options such as a volunteer taking it home to their residence where they know it will be secure with no inappropriate access. Computer cable locks can also be used to secure server computers during site hours, where it is physically possible to use the cable lock. Email taxaidetech@aarp.org if you would like to request a cable lock. Do not store computers in your car or leave computers unattended in a visible area of a car.  XE "Computers & Equipment:Storage" Before leaving your computer for a break, turning off your computer, or closing the lid on a laptop when working with taxpayers data, you must exit TaxWiseTM (this applies to all computers, without exception). You must also close the encryption XE "encryption"  software (on AARP Tax-Aide computers). Closing the lid on a laptop may only put the computer into a state of "standby" or "hibernation", which may mean that TaxWiseTM is still open and the data is vulnerable. Sites must be  XE "Sites" \t "See Taxpayer Information" set up in a manner that minimizes the likelihood that taxpayer data can be overheard, or seen on a computer screen or as a hard copy document, by other taxpayers. Forms XE "Forms:8879"  8879 must be mailed only from locked and secure mailboxes. All forms and reports with taxpayer data must be safeguarded from being lost or stolen, particularly at sites. They should be stored in envelopes and folders out of view during site hours, and when the site is closed care should be taken to make sure they are locked away and secured. Reporting a Loss XE "Reports/Reporting:Lost/Stolen Computer or data"   XE "Computers & Equipment" \t "See Reports/Reporting"  This covers computer XE "Computers & Equipment" s, removable storage media (flash drive, floppy disk, CD) and papers lost, stolen, or damaged with taxpayer data residing on them. Computers, removable storage media (external drives, such as a flash drives, floppy disks, or CDs), and paper used for tax preparation, such as Forms  XE "Forms:8879" 8879, backups and data storage, may contain information that is private to the taxpayers involved. Should these be lost or stolen, it may be possible for others not only to obtain access to private financial information but to use the data to illegally access bank accounts, credit cards, etc. Quick intervention is extremely important to minimize problems for the taxpayer. Inform your volunteer supervisor about the situation and insure the TCS is notified for inventory. Call 1-800-424-2277, ext 36021 or ext 36027 (during business hours), or 1-202-434-6021/6027 (after hours), immediately (within 24 hours) if ANY computer containing taxpayer data is lost or stolen. If the loss is the result of theft, call the local police to report the theft as soon as you realize what has happened. Computers lost, stolen, or damaged without taxpayer data residing on them should be treated as a loss and reported as above. AARP or IRS equipment may be stolen or lost in fire, flood, or other natural disasters and the proper notifications should still be made. Activity Reporting Message to Counselors (and anyone else assisting taxpayers) Why Report Activity?Reporting activity levels are captured through site sign-in sheets and TaxWise"! and are very important to the AARP Tax-Aide Program. This information is need 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. AARP Tax-Aide s Site Sign-in Sheet will be summarized and the results submitted by a coordinator to document program activity. Getting accurate and complete data from program sites from sign-in sheets ensures the full accounting of the number of taxpayers assisted and makes sure that you, your site, and your state receive full credit for all the work that you do! 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: All Federal Returns (Current Year) E-file returns accepted this tax season All Federal Returns (Prior Year) E-file Joint Returns, current year All 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 was also done All Quality Review 2nd Counselors Initials- in TaxWise preparer use field 14 for e-file sites Site Sign-in SheetsThe Site Sign-In sheet was created to support collection of this information. 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. New in 2011: There are separate sign-in sheets for sites using the traditional system and the portal system. Refer to your LC or SCO for details on which sign-in sheet to use. 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 sign-in sheet. In other words, only use one line per 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 and submitted in the manner determined by the State Coordinator. New in 2011: E-file sites must record Quality Reviews in TaxWise preparer use field 14. Counselors are also strongly encouraged to use TaxWise preparer use field 13 for recording the initials of the preparer. Refer questions to your supervisor. Just like completing a tax return, accuracy counts when filling out the Site Sign-in Sheets. Your careful attention to recording all assistance given is critical. Recording Additional Service like Questions and AnswersIf 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. It is easy to lose track of those we help by only answering questions or checking a taxpayers self-prepared return for accuracy. To capture this important service, be sure to enter the taxpayers name, when known, and check the appropriate column(s) related to the type of service.Recording Quality Review Quality review is reported one of two ways. NEW in 2011: E-file sites must record Quality Reviews in TaxWise preparer use field 14 while Counselors at paper sites continue reporting by initialing column 6 on the Site Sign-in Sheet on the lines for each taxpayer for whom returns are reviewed by a second Counselor. Do not count IRS return reviews and record the reviewer/Counselors initials. Refer to the Site Sign-In sheet for more instructions. NEW Special Services Limited English Proficiency, Shut-Ins and Taxpayers with Disabilities In order to more accurately capture all of our service to people with disabilities, not just shut-ins, the survey of taxpayers which collects information, such as taxpayer demographics, will include a question on whether the taxpayer is disabled. Additionally, the intake sheet will contain a question regarding disability and you are encouraged to transfer the response from the intake sheet into the appropriate TaxWise preparer use field. This same process will be used for limited English proficiency. These items will be noted in preparer use fields 11 and 12 in TaxWise.Recording Tax Assistance Hours This information will be collected using an alternate method, i.e. through a volunteer survey already conducted by AARP. Other existing information in the national volunteers and site database will be used to determine volunteer hours. Because of this, it is no longer being asked for as part of the Activity Reporting Process. What if we want to record other information? Column 8 is designed to give flexibility to state and local management to track and record additional information. Please follow the guidance of state and local management when using this column. Additional practice or trainingRefer to the Extranet for the latest order Forms and additional training on Activity Reporting as changes have been introduced for 2011. Program Promotion 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 call toll-free, 1-888-OURAARP (1-888-687-2277). Better yet, they can visit our website at www.aarp.org/taxaide and complete our online volunteer recruitment form. In addition, they can write to us at AARP Tax-Aide, 601 E Street, NW, Washington, DC 20049. 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 return! 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, 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. Expense Reimbursement 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 ExpensesCounselors, Client Facilitators, Shift Coordinators, and EROs cannot get reimbursement for supplies. Except for rare exceptions they only get reimbursed for mileage. 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. These are the only types of reimbursement they are eligible for. 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. Required Approval SignatureWithout exception, all Counselor, CF, Site Coordinators (SCO), 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 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 when it is submitted. This will alert the National Office staff that the expense statement is not a final request and needs special handling. Direct DepositVolunteers have the option to set up direct deposit in the event that they receive reimbursement from the program. This direct deposit should be established prior to submission of a reimbursement request and will stay in effect until the volunteer notifies AARP to cancel the direct deposit option. There is a form available to request this be set up. This form is available on the volunteer Extranet (under forms). A voided check is required for setting up direct deposit.  Flat-Rate Or No Reimbursement Using Counselor Flat-Rate Reimburse-ment Forms (CFRs)Only COU, EROs, Shift Coordinators (SCO), 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 All Volunteer Roster . Flat-Rate w/o FormsAny Counselors, EROs, Shift Coordinators, and CFs who seek Counselor Flat-Rate, but cannot use the flat rate form, must submit their claim on an expense statement. No Reimburs-ementsSome Counselors, EROs, Shift Coordinators, or Client Facilitators do not wish to receive reimbursement. In these cases, no action is necessary.  Itemized Reimbursement Advance Approval RequirementsAll 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 use the expense form from the Extranet or receive a blank expense form from their supervisor at the end of the tax season. This form is available in a paper carbonless format, or available on the volunteer Extranet (under forms) in an Excel version. Regardless of the format of the form used (paper or Excel) detailed records of all claimed expenses must be provided, along with appropriate supporting receipts or other required documentation. Mileage claims must be documented by listing each date of travel; the location(s) and the roundtrip mileage as outlined in the form used (specific instructions in the paper form are slightly different than the detailed instructions on the Excel version). The location and roundtrip mileage is needed only once for repeated trips to and from the same location, but the individual dates must be listed. Be sure to also include the total mileage in these cases. Expense statements that do not provide sufficient detail, including individual dates, and receipts can not be processed by the National Office and will be returned. Expense Code TPreviously, non-leaders only used expense code I for all training and certification as well as tax assistance transportation. Since 2010, all volunteers should use expense code T for transportation for training for certification. Expense code I should still be used for transportation related to tax assistance or client facilitation.Submission process of expense formsRegardless of the particular version of the form used (either the paper version or the Excel version), the submission process is the same for all COU, EROs, Shift Coordinators, and CFs. This submission process is to mail a hard copy of the signed and approved reimbursement form to the national office for processing.  Insurance Coverage Accident Insurance Who Is CoveredThe Foundation provides travel accident insurance coverage for AARP Tax-Aide volunteers for accidental death and dismemberment and medical expenses for any injury incurred while conducting AARP Foundation business directly related to the volunteer position. 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. Notification, preferably via email, should be sent to: AARP Insurance and Risk Management Office Attn: Albert Fierro, Director Risk Management 601 E Street, NW, Room A8-100 Washington, DC 20049 Email:  HYPERLINK "mailto:afierro@aarp.org" afierro@aarp.org; Phone: (202) 434-3245 To assist in collecting all the necessary information regarding the incident to facilitate processing of any resulting insurance claims (if applicable) a new form has been created and is posted on the volunteer Extranet under the forms tab. 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 theyre acting within the scope of their responsibilities and the harm was not willful.  AARP Tax-Aide Counselors Evaluation of Training Your IRS tax training materials contain an evaluation from. Please evaluate the tax training you received and submit that form along with the Self Study quiz on operations (if asked) in this Digest. Self-Study Quiz on AARP Tax-Aide Operations (Please answer the questions below and submit with your evaluation of training.) Questions 1 -10 are either true or false. Please circle T for true or F for false.The AARP Foundation provides about one-half of program funding.T FExpense receipts are required for the $35 Counselor flat rate reimbursement.T FAARP Tax-Aide does not offer Internet tax assistance.T FAARP Tax-Aide may help people under the age of 60.T FCyberTax is an easy, no obligation way to receive program updates via email.T FCustomers retain sole responsibility for the accuracy and completeness of their tax returns.T FThe AARP Foundation is a 501(c)(3) entity.T FI cannot complete returns for clients at my homeT FVolunteers may accept compensation, tips, etc. from clients for performance of their duties.T FAll tax returns must be deleted off all computers after the tax season, no later than April 30T F Questions 11 15 are multiple choice. Please circle the correct answer for each.11. Which volunteer position provides technical tax training to Counselors? Coordinators Instructors Specialists12. In the preparers box of tax forms, Counselors should enter: Their name Site identification number (SIDN) Both of the above13. AARP Tax-Aide Counselors must be certified: Only when joining the program Annually Every three years14. For tax returns or questions outside the scope of their training, Counselors should: Provide their best estimation Refer customers to an unnamed paid tax preparers or the IRS15. 1-888-AARPNOW is a toll-free way to: Locate sites during tax season Volunteer for the program at anytime Both of the above Questions 16 - 19 are fill-in-the-blank. 16. What number do you call if a computer with taxpayer data is stolen? _________________ The four essential things that Counselors do are: __________________________, ________________________, ________________________, ________________________  What are the six pieces of information are collected for inclusion in Activity Reporting by the volunteers? __________________, ___________________________, ______________________, ____________________________, _________________________, _______________________. Name three things, that a volunteer can control, that can delay the processing of volunteer reimbursements: ______________________, ___________________, ____________________. AARP TAX-AIDE COUNSELOR SCHEDULING INFORMATION (Please complete and submit to your LC)) NAME ______________________________ ID# ______________ DATE _______________ ADDRESS __________________________________________________________________ CITY/STATE/ZIP ____________________________________________________________ PHONE NUMBER __________________ EMAIL ADDRESS _______________________ NUMBER OF YEARS WITH AARP TAX-AIDE AND/OR IRS VITA _____________ Schedule Preferences: Morning Afternoon Evening Monday __________ __________ __________ Tuesday __________ __________ __________ Wednesday __________ __________ __________ Thursday __________ __________ __________ Friday __________ __________ __________ Saturday __________ __________ __________ Site Preferences: Please indicate three choices for sites at which you would like to work, if known. Whenever possible you will be assigned to a site near your home. Site #1 ______________ Site #2 _____________ Site #3 ________________ Please indicate whether you would accept any special assignments: (shut-in-visits, quality review, evenings or weekends, substitute whenever and wherever needed). Also note any special proficiency which you have: (languages, etc.) _________________________________________________________________________ _________________________________________________________________________ _________________________________________________________________________ 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.123459Counseling sites are well managed.1234510Counseling 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 national 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! Instructions for Requesting a Direct Deposit to be Set Up Direct Deposit of volunteer reimbursements is an optional service offered to AARP volunteers. Once established, any and all reimbursements received through AARP Tax-Aide (as well as any other volunteer engagement with AARP) will be processed as a direct deposit to the account provided. This will remain in effect until canceled by the volunteer. In other words, this does not need to be set up each year. Fields on the form marked with * are required in order to set up the direct deposit. Telephone and email account information is optional, but will enable the following: If there is a problem with the establishment of the direct deposit, the accounting department can call the phone number listed to help resolve the issue. If an email account is provided, you will receive email notification at the time that your reimbursement request is processed. (Note that this option will also save on the costs to print and mail a deposit notification.) Direct deposit forms should be submitted separately from your requests for reimbursement. Although direct deposits can be set up at any time during the year, it is recommended that these forms be submitted no later than March 1st directly to the AARP accounting office (as shown on the front side of this form) in order to ensure sufficient time to process your request prior to the end of season payout of volunteer reimbursements. It is the responsibility of the volunteer to ensure that the bank routing, account number and financial institution information is correct. Due to increased banking fees, AARP now requires all vendors and volunteers opting for direct deposit to provide documentation from their bank that illustrates the correct routing and account information. For many, this can be accomplished by attaching a voided check to this form when submitting it (note that deposit slips are not accepted, as they can not verify the bank routing number). Direct deposit requests that do not have appropriate bank documentation illustrating the correct routing and account information will not be set up. Below is a sample check illustrating where the numbers appear that need to be provided:  John Doe 123 123 Anystreet Anytown, USA   Pay to the Order of _______________________________________________ _______________________________________________________________ _____________________ 124356726 25497234 123   A copy of this form can be found on the AARP Tax-Aide Extranet ( HYPERLINK "http://www.aarp.org/tavolunteers" www.aarp.org/tavolunteers). 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Legend Black Indicates Volunteer Supervisory Responsibility * Can be a Counselor or an on-line Counselor ***Paid staff. All other positions are volunteers. Regional Partnership/Communica-tions Advisor (RPA) District Management Team (DMT) Communications Coordinator (CC) (CC) Administration Coordinator (AC) (AC) Training Coordinator (TrC) (TRC) Shift Coordinator (SCO) Non-Counselor (NC) Client Facilitator (CF) Counselor* (COU) State Management Team (SMT) AARP Tax-Aide National Office Staff*** National Leadership Team (NLT) National Committee Chairs Technology, Training, Leadership Regional Coordinator (RC) (RC) State Coordinator (SC) Partnership/Communications Specialist (PCS) Administration Specialist (ADS) Training Specialist (TRS) District Coordinator (DC) Prospective Volunteer (PVC) Coordinator (PVC) Instructor (INS) Technology Coordinator (TC) (TC) Local Coordinator (LC) Electronic Return Originator (ERO) 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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