Tax-Aide Local Coordinator Training Tax Year 2016

Transcription

1 Tax-Aide Local Coordinator Training Tax Year 2016 This training supplements the Volunteer Site Policies and Procedures training which is required for all AARP Foundation Tax-Aide Volunteers

2 The Tax-Aide Objective Each tax return prepared at an AARP Foundation Tax-Aide site will be complete, accurate and result in the taxpayer paying the lowest legal amount 2

3 Policy Training Requirement To help ensure quality service and a positive experience for the taxpayer To ensure compliance with Tax-Aide program policies and IRS grant and site requirements All Local and Shift Coordinators are to be formally trained on site operations each year before their site opens 3

4 Policy Training Requirement This lesson complements the Volunteer Site Policies and Procedures presentation required for all volunteers

5 LC Training Presentation The purpose of this presentation is to provide a Template for District Coordinators Presentation should be modified to meet District needs Slides marked with a Green Star are mandatory topics Remaining slides can be modified to meet district needs Slide notes contain information that can be used to promote discussion The term Local Coordinator (LC) includes Shift Coordinators

6 Leading the Training Overall responsibility lies with the District Coordinator (DCs) Training can be enhanced by involvement from the entire District Management Team (DMT) DCs can also use LC Training to establish/reinforce District policies 6

7 Introduction Your leadership is vital to the success of your site operation and the AARP Foundation Tax-Aide program Thank you for your commitment to such an important role 7

8 LC Training Topics What s new? AARP Foundation Tax-Aide Administration Issues Site Management Return Management Advanced Tax Topics 8

9 What s New? Tax Law Changes Software Changes IRS Fact Sheets Scope Changes Policy and Procedure Updates 9

10 Tax-Aide Administration Policies and Procedures Quality Site Requirements (QSR) Required Site Materials Confidentiality of Taxpayer Data Secure Equipment and Tax Data Site Emergency Procedures Incident Review Protocol Volunteer Portal Activity Reporting 10

11 Policies and Procedures IRS Volunteer Standards of Conduct Quality Site Requirements AARP Foundation Tax- Aide Program Standards of Professionalism Taxpayer Information and Responsibilities Incident Review Protocol 11

12 Every Site Must: Ensure all volunteers certified to appropriate level (QSR #1) Use Interview/Intake process and Sheet for every taxpayer (QSR #2) Ensure 100% Quality Review by 2nd certified Counselor (QSR #2) 12

13 Every Site Must: Have required AARP Foundation Tax- Aide and IRS materials and notices (QSR #4) Track all e-files through acceptance, resolving all rejections (QSR #6) Accurately report activity 13

14 All Volunteers Must: Complete AARP Foundation Tax-Aide Policy and Procedures training (QSR #1) Pass Standards of Conduct and any other applicable tests and sign Volunteer Agreement Form (QSR #5) 14

15 Required AARP Foundation Tax- Aide Materials: AARP Foundation Tax-Aide Civil Rights Poster (D143) (QSR #7)* AARP Foundation Tax-Aide Scope Poster (C2467)* Activity Reporting, QR & ERO Tracking Log (D19597)* *Order through Portal 15

16 Required AARP Foundation Tax- Aide Materials: AARP Foundation Tax-Aide Tax Record Envelopes* English: D12225 Spanish: D17464 Must be for current year; recycle prior year envelopes Includes AARP Foundation Tax-Aide Supplemental Intake Sheet Cybertax messages identified as IRS Volunteer Quality Alerts (available on OneSupport Help Center) (QSR # 4) 16 *Order through Portal

17 Required IRS Site Materials: Pub 17 Your Federal Income Tax for Individuals* Pub 4012 Volunteer Resource Guide* Form C: Intake/Interview & Quality Review Sheet must use current year only * Electronic or paper copy 17

18 Also Useful at Sites: AARP Foundation Tax-Aide Client Service Provider Digest available on OneSupport Help Center Tax-Aide Scope Manual available on OneSupport Help Center IRS 1040 Instructions Applicable state tax materials 18

19 LC Ensures: Confidentiality/security of all taxpayer data maintained No one solicits business for self or others Any type of compensation or tips refused Counselors stay within scope of program, training and certification 19

20 LC Ensures: Taxpayers provided with explanation (and copy) of completed, in-scope tax return and reminded they have responsibility for accuracy of the return Taxpayers assisted at sites, not at volunteer homes Taxpayers served with courtesy regardless of sex, race, age, religion, etc. 20

21 Notes on Daily Site Operations: All sites must have at least two Counselors at all times to ensure volunteer safety and to complete Quality Review All forms and documents must be returned to taxpayers before they leave site (Never keep copies of the 8879, W2s, 1099s, etc.) Taxpayer documents must never be taken home to prepare a return 21

22 Secure Equipment and Tax Data AARP Foundation Tax-Aide approved anti-virus software installed and running on computers AARP Foundation Tax-Aide approved firewall software program installed Passwords required to control access to taxpayer data Never share specific taxpayer data with anyone including VITA, host sites, banks, mortgage companies, AARP State Offices, etc. 22

23 Secure Equipment and Tax Data Lock computer if you step away WINDOWS key + L Never post passwords on or near computer No Sticky-Notes Immediately call police and the number on back of volunteer badge if a computer is stolen More information regarding Confidentiality and Security is in the Client Service Provider Digest and on OneSupport Help Center 23

24 Site Emergency Procedures LCs must: Prepare site emergency procedures in coordination with the host site Train volunteers on site emergency procedures Maintain a list of emergency contact information for each volunteer 24

25 Incident Review Protocol Applies to events that relate to accidents, severe illness or threatening behavior On OneSupport Incident Review Instructions AARP Foundation Tax-Aide Incident Review Form 25

26 Reporting Incidents An incident report is required if a volunteer is: Injured at site or while on program business Arrested, charged with or convicted of a crime Alleged to have sexually harassed a volunteer or taxpayer Alleged to be overly aggressive Engaged in inappropriate fiscal (business) conduct Violates Standards of Professionalism 26

27 Reporting Incidents (cont) A volunteer or taxpayer: Causes property damage at site Becomes ill at site and 911 called Indicate they plan to contact a lawyer or the media or AARP regarding an issue Accident involving a taxpayer occurs at site Taxpayer is asked to leave site and/or police are called 27

28 Action Required When Incident Occurs LC or DC conducts initial review and complete sections 1-5 of Incident Report Forward completed Incident Report to SC within 24 hours of incident 28

29 Volunteer Portal LCs should understand the information available on the Volunteer Portal including ordering materials LCs should know how to access the OSHC and know what resources are available 29

30 Accurate Activity Reporting Activity Reporting: Helps ensure all returns transmitted and accepted Means to follow-up on incomplete returns Includes Q&A activity (no return prepared can be in person or via telephone) Supports AARP Foundation Tax-Aide funding LC must ensure that all program activity is recorded on appropriate Activity Reporting Log 30

31 Site Management LC training is an excellent opportunity for LCs to discuss a variety of topics concerning day to day site operation It is a great forum to discuss best practices. 31

32 Site Management Topics Site policies and procedures LC Checklist Care and feeding of Volunteers Mentoring new volunteers Software Set-up Site resources 32

33 Site Management Topics Physical site layout Use of Client Facilitators Appointments vs Walk-ins IRS Site Review results Quality Review 33

34 Site Management Topics Intake and Interview (I&I) Sheet Supplemental I&I Sheet Liaison with the site host Taxpayer issues Public Relations 34

35 Return Management LCs need to specify how they want returns completed, recorded, and tracked Some of these issues are ERO specific, while other require Counselor action 35

36 Return Management Topics Finishing the Return Return Tracking Returns on Hold ERO Procedures Rejects 36

37 Return Management Topics Taxpayer ID and SSN Verification Bank Information Verification Form 8879 Signatures Paper Returns Return Notes Print Packages 37

38 Rejected Return New Form 8879 signatures needed if: SSN or name changed -OR- Change in total income or AGI is $50 or more -OR- Change in total tax, federal tax withheld, refund or amount due is more than $14 38

39 Custom Questions Answered Language other than English Recommended Are you Veteran of US Armed Force? Recommended Member of household disabled Recommended Counselor initials Required Quality Reviewer initials Required Race/ethnicity (taxpayer #1) Required Hispanic descent (taxpayer #1) Required Race/ethnicity (taxpayer #2) Required Hispanic descent (taxpayer #2) Required 39

40 Advanced Tax Topics Each site should have one or more Master Level Counselor(s) who can be the resource for advanced/seldom seen tax topics The Counselors can mentor and conduct on-site training on these topics as they are encountered 40

41 Advanced Tax Topics Advanced tax topics can be discussed during LC Training or separate training for the Masters Short exercises can be used to review these topics 41

42 Advanced tax topic examples Schedule K-1 including scope discussion State Income Tax Refund (for states with no income tax) Complex broker statements including adjustments such as wash sales and how to handle summations of multiple transactions Lump sum Social Security payments In-Scope Rents and Royalties Sale of assets inherited in 2010 Foreclosures/sale of primary residence 42

43 Advanced tax topic examples Cancellation of debt including insolvency determination discussion Long term care and accelerated death benefits Foreign Social Security benefits Nondeductible IRA Contributions Health Savings Accounts Non cash charitable contributions >$500 Residential Energy Credits including discussion of documentation necessary to verify IRS requirements 43

44 Advanced tax topic examples 44 Repayment of First Time Home Buyer Credit, especially in case on married couples or if the home has been disposed of or converted to rental property Amended returns Power of Attorney Injured Spouse including a discussion of income and credit allocation Teenager income Medicare Waiver Difficulty of Care payments EIC Disallowance in a prior year Advanced ACA issues including the unaffordability exemption

45 Where To Go for Help: Your District Coordinator AARP Foundation Tax-Aide Client Service Provider Digest AARP Foundation Tax-Aide OneSupport Help Center IRS website: IRS Taxpayer Advocate:

46 Thanks! Your contribution to taxpayers, the community and to the AARP Foundation deserves the highest praise. Thanks for all that you do to make the program successful Remember to have some fun and thank those volunteers for being here for the program and community again this year 46

47 LC Training Questions Comments 47 NTTC Training 2016