Foreword - AARP



Local Coordinator’s Digest

October 1, 2008-September 30, 2009

Why Read This Digest?

Dear Local Coordinator:

First and foremost, thanks for agreeing to be a Local Coordinator in 2009! This program can only exist to help others if volunteers, like you, agree to help manage activity. You are vital to the success of AARP Tax-Aide.

The information in this digest should help you carry out the responsibilities of an AARP Tax-Aide Local Coordinator. There are really three basic things you need to keep in mind:

1. Promote the program (both to potential customers and volunteers),

2. Record and measure how many people we serve throughout the year, and

3. Ensure high standards of quality and security through good site operations.

We’re in this to help people, especially with their taxes. In order to do this, we need to promote the program and recruit great volunteers. Counselors are perfectly positioned to do this. Asking satisfied customers to tell others about our service is a great way to get free publicity. Counselors, and leaders like you, also have an opportunity to invite their acquaintances to help others through AARP Tax-Aide.

Equally important to the program is our ability to measure our success. We are required to report our service statistic to the AARP Foundation Board of Directors and the IRS. Those service statistics, collected through your leadership on site sign-in sheets and the new website, assure AARP and IRS that their dollars are indeed helping people -- lots of people!

Standards of quality in both the tax services and administrative functions are critical. We know that paperwork is a necessary burden of the program, and we do not ask you to do it lightly. Some additional examples of what impact you have on the program include:

□ getting the volunteer rosters correct which helps volunteers get reimbursed

□ getting site rosters correct to tell customers our locations (via the 888#, Internet, and IRS)

□ assuring sites comply with program and, especially, grant requirements to protect our funding

Finally, in this era of increased concerns for the security of confidential information, it is important to keep in mind that we are all responsible for ensuring that taxpayer information is held in the strictest of confidence. This applies to how we manage their information once it is on a computer as well as how we conduct ourselves in person at sites.

You are the direct communicator to AARP Tax-Aide site volunteers. Please help them understand why they should encourage word-of-mouth customer promotion and volunteer recruitment, why assistance statistics are so essential, and why, most importantly, we must maintain high standards of quality and security for our clients. What you communicate means everything to those folks and to the program.

You have an important job and thanks again for your willingness to take it on!

With gratitude and hope that your season is not just a success but also fun,

AARP Tax-Aide National Leadership Team

(Regional and national level volunteers as well as National Office staff)

Local Coordinator Digest Contents

Check out the Local Coordinator At A Glance page that follows this one, and refer to the rest of this Digest as you need help.

|About You | |Data Management | |

|Local Coordinator At A Glance |3 |Submitting Tax Assistance Activity Data |33 |

|Local Coordinator Position Description |4 |Recording on the Site Sign-in Sheet (Exercise) |36 |

|Local Coordinator Activity Schedule |6 | | |

|Instructor Position Description |7 | | |

|Instructor Activity Schedule |8 | | |

| | | | |

|About the Program | |Site Administration | |

|AARP Tax-Aide Mission and Organization |9 |Site Selection & Scheduling |39 |

|Program’s Customers |11 |Generating Local Publicity |40 |

|Program Organization Chart |12 |Site and Counselor Guidelines and Policies |44 |

|AARP Foundation and AARP |13 |Confidentiality and Security of Taxpayer Data |47 |

| | |Site Lists & Guidelines |51 |

| | |Example of AARP Tax-Aide Site Flow |89 |

| | | | |

|People Management | |Administrative Necessities | |

|Counselor, ERO, Shift Coordinator (new position), CF Position |16 |Ordering Materials |54 |

|Descriptions | |Expense Reimbursement |58 |

|Counselor, ERO, SCO CF Recruitment |24 |Insurance Coverage |68 |

|Volunteer Preparation |26 |Administrative Reports Summary |69 |

|Counselor Certification & Volunteer Assignment | | | |

|Volunteer Rosters and Record Keeping |29 | | |

|Recognition of Service & Performance Review |30 | | |

| |32 | | |

FORMS

| | | | |

|Samples For Display | |Samples for Local Coordinator/Instructor | |

| | | | |

|Self Study Quiz |70 |Instructor Biography Form |85 |

|Scheduling Information |71 |Instructor Report of Certified Counselors |86 |

|Expense Statement |72 |Site Sign-In Sheet with Examples |36 |

|Direct Deposit Form |74 | | |

|Personnel Form(abbreviated sample) |78 |Actual Forms For Local Coordinator Use | |

| AARP Tax-Aide Program Order Form |80 | Site Sign-in Sheet |76 |

|Volunteer/Site Recognition Order Form |82 |Counselor Performance Review Form |85 |

| | |Volunteer Assessment of AARP Tax-Aide |87 |

| | | | |

| | | | |

The Local Coordinator At A Glance

Local Coordinators (LC) carry out seven major responsibilities for AARP Tax-Aide summarized below.

|Recruit Counselors, EROs,|Word-of-mouth is the most effective form of volunteer recruitment. AARP Tax-Aide now has toll-free 888# and Web page |

|and Client Facilitators |recruitment, but personal solicitation at sites or otherwise locally by LCs and Counselors (with LC encouragement) is still |

| |the best source of new volunteers. (Also see letter on page 1 of this Local Coordinator Digest.) |

|Train EROs, Client |LCs teach Counselors, Electronic Return Originators (EROs), Shift Coordinators, and Client Facilitators about program |

|Facilitators, and |policies, the value of protecting the security of taxpayer data, the activity statistics via Site Sign-in Sheets, along with |

|Counselors on Program |their proper recording & submission, and the importance of marking the site identification number on all returns prepared. A |

|Procedures |new presentation has been developed to assist LCs with conveying policies and procedures. LCs also teach site volunteers how |

| |to claim or decline expense reimbursement within the constraints of AARP Tax-Aide’s policy limitations. |

|Create, Record, Maintain,|LCs establish as many sites as necessary to adequately serve the local area keeping efficiency, particularly for e-filing and |

|and “Staff” Quality Sites|quality site requirements, in mind. Site information must be accurately recorded in the national database, VMIS, for 888# and|

|) |Web look-up functions, and site volunteers must be scheduled to cover periods of operation. |

|Generate Site Publicity |People must learn about the sites that are established in order to avail themselves of our services. As needed based on |

|( |capacity, LCs generate media publicity, post posters, seek sponsor publicity, and promote word-of-mouth publicity. |

|Order & Distribute |An array of forms and materials are needed to maintain normal site operations. One AARP Tax-Aide poster, with the white space|

|Materials |for local information and civil rights language, is required by the IRS grant to be posted at all sites (samples are in the |

| |Administrative Packet). This poster and other needed site materials, including the tax record envelope and required Intake |

| |Form, must be ordered from AARP (not the IRS) and distributed by LCs, factoring in what has already been received from the |

| |advance materials shipped by the National Office. |

|Maintain Volunteer |LC’s submit new Counselor, ERO, Shift Coordinators, and Client Facilitator information and update current Counselor data via |

|Rosters |the All Volunteer Roster (Personnel forms are available to help with this). This data is added to the national database of |

| |AARP Tax-Aide volunteers by the state’s Administrative Specialist, which is used for materials shipment and expense |

| |reimbursement. |

|Monitor & Approve |LCs carry the responsibility of limiting program expenses including Counselor, ERO, Shift Coordinators, and Client |

|Expenses |Facilitators’ expenses to essential spending. This requires efficient site selection and usage, monitoring of activities and |

| |scrutiny of expense statements, along with providing the actual approval signature in accordance with previously established |

| |state limits for individual volunteer expenses. |

AARP Tax-Aide Local Coordinator Position Description

|Program & Purpose of |AARP Tax-Aide provides free personal income tax assistance to low- and middle-income taxpayers, with special attention to|

|Position |those 60 and older. The Local Coordinator (LC) implements program plans in one or more assigned geographic localities |

| |and ensures site compliance with AARP Tax-Aide program policies. |

|Responsibilities of |Sets goals and implements program plans for assigned geographic locality(ies). |

|Position |Recruits, appoints, supervises, and evaluates Counselors, Electronic Return Originators (EROs), Shift Coordinators (SCOs)|

| |(as needed), and Client Facilitators, ensuring IRS certification, as required, and program policy training for all. |

| |Confirms Counselors have passed the IRS test and all site volunteers have signed the Volunteer Standards of Conduct form |

| |prior to assisting any taxpayers (the forms must be held until December 31 by a local leader). |

| |Maintains and ensures all site volunteers maintain the strict confidentiality and protects the security of all taxpayer |

| |information and records at all times. |

| |Ensures all sites’ volunteers have received copies of, and understand, the Confidentiality and Security of Taxpayer Data |

| |section of the Counselor Digest. |

| |Establishes 2nd person (Counselor) on-site quality review measures to ensure accuracy of returns. |

| |Works with all EROs at site to ensure process exists and is followed to verify that all e-file returns are transmitted, |

| |rejects worked, and acceptances received. |

| |Updates All Volunteer Roster and completes personnel forms to ensure all volunteers reporting to the LC are accurately |

| |recorded in the database at the National Office. |

| |Confirms and evaluates existing sites, opens new sites, merges sites as appropriate, prepares site schedule, updates site|

| |lists & forms to ensure sites are accurately reflected in the National Office database for uploading to the Web and |

| |888-227-7669 public access site locators. |

| |Collects Site Sign-in Sheets, summarizes the data, and submits monthly totals via the Internet submission process. |

| |Ensures notation of the IRS Site Identification Number (SIDN) on all tax returns (paper and e-filed) prepared at the |

| |site. |

| |Orders site material from IRS and AARP Tax-Aide National Office, according to the state's procedures. |

| |Ensures posting of AARP Tax-Aide program poster with civil rights language (#D143) at all sites during operating hours. |

| |Ensures sites use AARP Intake Forms and AARP Tax Record Envelopes exclusively. |

| |Coordinates with District Coordinator and Communications Coordinator (where appointed) to implement local program |

| |publicity. |

| |Submits approved Counselor, ERO, SCO, and Client Facilitator expenses to the National Office, in accordance with the |

| |state's procedures. |

| |Attends meetings as scheduled by the State or District Coordinators. |

| |Works well with diverse populations. |

|Qualifications, Length of |The LC must have the ability to implement program policy and provide direct oversight of the program and its volunteers |

|Service & Eligibility |in a geographic locality. The LC is appointed for a one year term, contingent upon satisfactory annual review, and may |

| |be re-appointed for subsequent one year terms. The LC is eligible for other AARP or AARP Foundation volunteer positions.|

|Time, Training, & Travel |Time commitment varies according to geographic area and number of volunteers. The position demands more time from |

|Required |September to May. The LC must acquire the knowledge of all procedures associated with the program, visit training |

| |locations and tax assistance sites, and attend district meetings. |

|Appointed By, Supervisor, |The LC is appointed by the District Coordinator with concurrence of the State Coordinator and reports directly to the |

|& Scope of Authority |District Coordinator. The LC supervises Counselors, EROs, SCOs, and Client Facilitators and administers the program |

| |policies at the tax assistance sites. |

|Working Relations & |The LC works closely with the District Coordinator, Counselors, EROs, SCOs, Client Facilitators, Instructors, Technology |

|Progress Review |Coordinators and the Administrative Specialist. Performance monitoring is on-going by the DC. |

|Available Resources |The LC will be afforded the necessary guidance, training and materials needed to facilitate leadership responsibilities, |

| |with support from the District Coordinator and other district level volunteer leaders, National Office staff, and the |

| |IRS. AARP Tax-Aide reimburses volunteers for covered program related expense as set out in the Policy Manual. |

|Volunteer Policy |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. |

Local Coordinator Activity Schedule

|September |Receive appointment confirmation letter. |

| |Assess program needs and solicit new sites for upcoming season. |

| |Contact returning site volunteers and recruit, through January, new volunteers as needed. |

| |Contact existing sites for availability and to reserve days and time. |

| |Submit final itemized expenses incurred prior to 9/30 (end of fiscal year), if any. |

|October |Attend district meeting as required. |

| |Plan work and discuss counselor training needs with District Coordinator (DC) and Instructors. |

| | |

|November |Finalize tax assistance sites with DC. |

| |Receive Administrative Packet with materials from AARP Tax-Aide. |

| |Order additional materials from AARP Tax-Aide as needed, especially the AARP program poster with the civil rights language, |

| |Intake/Quality Review Forms and Tax Record Envelopes. |

| |Order any needed items from the IRS, including any needed tax forms for the tax season. |

| |Continue recruiting new volunteers. |

| | |

|December |Notify all site volunteers of training locations, dates/times, parking, etc. |

| |Properly dispose of Volunteer Standards of Conduct form held from the prior tax season. |

| | |

|January |Attend and monitor Counselor training classes. |

| |Ensure that AARP Tax-Aide program policy and procedures training is covered. |

| |Ensure distribution of Counselor Digests and AARP name badges to site volunteers. |

| |Verify that all site volunteers have received copies of and understand the Confidentiality and Security of Taxpayer Data section in the|

| |LC and Counselor Digest. |

| |Receive Counselors' test grades from Instructors. |

| |Collect signed Volunteers Standard of Conduct forms for all volunteers working at sites. |

| |Schedule site volunteers to work at tax assistance sites. |

| |Implement local publicity with assistance from Communications and District Coordinators. |

| |Distribute posters, banners and counter-tops, publicizing tax assistance sites. |

| |Update All Volunteer Roster and return to DC along with personnel forms. |

| | |

|February |Open and monitor tax assistance sites for quality and program policy and procedure compliance. |

| |Ensure that all sites are displaying the AARP Tax-Aide Civil rights program poster during site operating hours and using AARP Intake |

| |forms and AARP Tax Record Envelopes. |

| |Explain Site Sign-in Sheet procedures to Counselors and provide site identification number (SIDN) to be entered on all federal returns |

| |prepared. |

| |Collect site statistics, personally or by delegate for the first reporting period and submit them using the Web system. |

| | |

|March |Collect site statistics, personally or by delegate for the second reporting period and submit them using the Web system. |

| |Monitor sites and adjust site and Counselor schedules as necessary. |

| | |

|April |Collect final site statistics, personally or by delegate and submit them using the Web system. |

| |Collect flat-rate reimbursement signatures or have Shift Coordinators, Counselors, EROs, or Client Facilitators submit expense |

| |statements. |

| |Review, approve within the guidelines and caps established by the state, sign, and mail expenses according to procedure. |

| |Conduct end-of-season volunteer performance evaluation and appreciation process. |

| |Send recognition letters and/or certificates to sites. |

| |Participate in DC end-of-season evaluation process, and recommend program improvements. |

|As Required: |Submit expense statement to DC monthly, quarterly, or end of season. |

AARP Tax-Aide Instructor Position Description

|Program & Purpose of |AARP Tax-Aide provides free personal income tax assistance to low- and moderate-income taxpayers, with special |

|Position |attention to those 60 and older. The Instructor is responsible for Counselor training and certification as determined|

| |by program policy and the State Coordinator and State Management Team. |

|Responsibilities of |Attends Instructor workshop and passes the advanced level of the IRS test for certification. |

|Position |Schedules Counselor training classes as required. |

| |Provides instruction on income tax information and tax return preparation |

| |Ensures ERO training is conducted. |

| |Works with District and Local Coordinators to ensure that instruction is provided to all site level volunteers on |

| |program policy and procedures, especially on matters concerning confidentiality and security. (Preferably using AARP |

| |Tax-Aide Program Policies and Procedures PowerPoint available on the Extranet.) |

| |Grades and returns IRS test to Counselors. |

| |Reviews test results with Counselors and provides guidance for identified weak areas. |

| |Submits a list of Counselors who successfully pass the IRS test to the state’s Training Specialist (TRS), District and|

| |Local Coordinators. |

| |Notifies Local Coordinators of Counselor’s certification status. |

|Qualifications, Length of |Instructors must have the ability and knowledge to effectively train volunteers in tax law and the preparation of tax |

|Service & Eligibility |returns in a district (sub-state geographic area). They must work effectively with diverse populations. The |

| |Instructor must pass the advanced level of the IRS certification exam. The Instructor is appointed for a one year |

| |term, contingent upon satisfactory annual review and certification, and may be reappointed for additional one year |

| |terms. Instructors are eligible for other AARP or AARP Foundation volunteer positions. |

|Time, Training, & Travel |The position requires the greatest time in the late fall and early winter as Instructors and Counselors are trained. |

|Required |Instructors must acquire tax proficiency sufficient to effectively train others (as minimally determined by passing |

| |the IRS certification exam), as well as knowledge of AARP Tax-Aide program policies. The Instructor must attend |

| |district and/or local meetings as well as training sessions as necessary for performance of duties. |

|Appointed By, Supervisor, |Instructors are appointed by the District Coordinator (DC), in consultation with the State Coordinator and TRS. |

|& Scope of Authority |Instructors report directly to the DC. Instructors train Counselors to assist in the preparation of tax returns for |

| |the target population in accordance with program policy. They do not supervise another AARP Tax-Aide volunteer |

| |position. |

|Working Relations & |Instructors work closely with the TRS, a newly created district level position, Training Coordinator (TRC), DC, |

|Progress Review |Technology Coordinators (for e-filing), Local Coordinators and other AARP volunteers as required. Instructor |

| |performance is monitored on an on-going basis, and reviewed annually by the DC with input from the TRS. |

|Available Resources |Instructors will be afforded the necessary guidance, training, and materials needed to fulfill their responsibilities.|

| |Additional support and training are provided from the AARP Tax-Aide State Coordinator, the IRS and the National |

| |Office. AARP Tax-Aide reimburses volunteers for covered program related expenses as set out in the Policy Manual. |

|Volunteer Policy |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. |

Instructor Activity Schedule

|September |Current Instructors submit final expense statement for all expenses incurred prior to September 30 (end of fiscal year). |

|October |Attend district meeting as required. |

| |If criteria met, receive invitation to Instructor workshop. |

|November/ |Attend Instructor workshop, and pass IRS test for certification. |

|December |Receive appointment/confirmation letter. |

| |Meet with TRC and other Instructors to plan Counselor/ERO class schedules, allocate teaching assignments per class and |

| |establish grading procedure. |

| |Prepare lesson plan for Counselor/ERO training, verify material orders, classroom dates, facilities, times, etc. |

|January |Instruct classes as scheduled, grade and return tests, and report grades and certification status of Counselors to |

| |Training Specialist and Local Coordinators. |

|April |Submit expense statements monthly or quarterly to supervising coordinator. |

AARP Tax-Aide Mission and Organization

Mission: To provide high quality free income tax assistance and tax form preparation to low- and middle-income taxpayers, with special attention to those age 60 and older.

|Who We Are |AARP Tax-Aide is the nation’s 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 Taxpayers |Most taxpayers receive in-person assistance at one of the approximately 6,600 sites nationwide. Free electronic filing is |

| |offered at most sites nationwide. 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 taxaide. Quality reviewed answers are sent to taxpayers via email within a few business days. |

|How Many Volunteers Serve |Over 33,000 volunteers make up AARP Tax-Aide. Virtually all provide tax assistance, and 6,700 are also volunteer leaders. |

|Program Structure & |AARP Tax-Aide is a nationwide, volunteer-run program. Regional and state volunteer leaders share in setting policies while |

|Administration |assuming most supervisory and operational responsibilities. Volunteer tax assistance Counselors provide all service-level tax |

| |assistance. Instructors provide tax training to Counselors. |

|Coordinator & Specialist Roles|Coordinators recruit and supervise volunteers at all levels. 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 operation policies. Communications |

| |Coordinators (CCs) and Technology Coordinators (TCs) support their specialty interests at the local levels. Specialists support|

| |administration, partnerships and communications, technology, and training needs at the state level. Regional Coordinators (RCs)|

| |guide and supervise State Coordinators and serve on the National Leadership Team (NLT). |

|National Leadership Team & |The National Leadership Team (NLT) of volunteer Regional Coordinators, National Committee Chairs and select National Office |

|National Office Staff |staff develop and implement AARP Tax-Aide goals and objectives. National committees support the NLT in the areas of |

| |leadership, technology, and tax training. National Office staff coordinates program policies; maintains relationships with IRS|

| |and other key partners, provides administrative support to volunteer leaders, and collects/reports program impact, costs and |

| |other data. |

|Electronic Filing |AARP Tax-Aide offers free electronic filing at most sites nationwide using IRS provided tax preparation software. |

|Internet Tax Assistance |Since 1998, AARP Tax-Aide has had a 24-hour year-round Internet tax assistance service at its Internet site |

| |(taxaide). Taxpayers can pose questions online and get quality-reviewed answers back within a few business days. |

|Web Page Features |Located at 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 Extranet |Located at tavolunteers, this site offers information and tools to assist volunteers in performing the |

| |responsibilities of their AARP Tax-Aide position. |

|CyberTax |Any program volunteer with email is encouraged to receive CyberTax, a nationwide email newsletter containing periodic updates |

|E-Mail Newsletter |on the program, taxes, and IRS. Email your name, program position, and state to taxaide@ to join the CyberTax |

| |distribution list. |

|General volunteer position |Tax assistance positions require training, successful completion of the IRS certification exam, and agreement to the IRS |

|descriptions |Standards of Conduct. Leadership positions coordinate program delivery by volunteers at sites at the local, state, or regional|

| |level or manage specific program activities such as technology, training, administration, or communication. Although tax |

| |training and certification is encouraged, it is not required for many leadership positions. Leadership position descriptions |

| |are provided on the tavolunteers site. |

| | |

Organizing the Geographic Territory

AARP Tax-Aide regional boundaries are predetermined by the AARP Tax-Aide National Office. 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-Aide’s Customers

|How Many Customers |During the 2008 tax season, from late January - April 15, we served nearly three million customers, including the |

| |one-time Economic Stimulus Payments. Over the past 40 years, we have served more than 47.7 million customers. |

Who They Are (from 2007 survey)

|Customer Age | 9% 18-49 34% 70 – 79 |

| |9% 50-59 22% 80+ |

| |26% 60-69 |

|Customer Marital Status |36% Married 60% Not Married |

|Gender |66% Female 34% Male |

|Race/Ethnicity |85% White non-Hispanic 4% Hispanic 2% Native American |

| |8% Black or African American 2% Asian/Pacific *% Other |

|Household Income (Annual) |44% Under $20,000 22% $30,000-$49,000 |

| |26% $20,000-$29,000 8% $50,000 or more |

|Repeat Customers |23% Once 39% Four+ Times |

| |37% Two - Three Times |

|Working Status |70% Fully Retired 30% Not Fully Retired |

|Customers’ Proximity to Site |56% 0 - 3 miles 13% 6 - 9 miles |

| |18% 4 - 5 miles 12% 10+ miles |

What They Think

| |Excellent |Good |Fair |Poor |

|Overall quality of AARP Tax-Aide’s Service |84% |15% |1% |0% |

|Helpfulness of Volunteers |87% |12% |1% |0% |

|Tax Knowledge of Volunteers |79% |18% |2% |1% |

|How well the Volunteer explained the tax return to them |79% |19% | 2% |1% |

|Would they recommend AARP Tax-Aide to others? |97% Yes |2% Likely |1% No | |

|Who would help them with their taxes if they didn’t use AARP Tax-Aide? |56% |36% |6% |2% Not file |

| |Pay for assistance|Self or friend |IRS | |

(Source: 2007 AARP Tax-Aide Customer Satisfaction Survey – results are rounded)

Volunteer Organization Chart AARP Tax-Aide

[pic]

Welcome to the AARP Foundation!

The AARP Foundation and AARP have a long-standing commitment to community service. Through our collective efforts, millions of people are well served each year in communities across the country. AARP Foundation and AARP volunteers are the heart of our community service programs. In your community, you exemplify the AARP Foundation and AARP’s commitment to helping others when offering services through the AARP Tax-Aide program.

ABOUT THE AARP FOUNDATION

The AARP Foundation is the charitable arm of AARP committed to helping the most vulnerable members of our society. Through the AARP Foundation, we bring independence, dignity and control to the lives of people who need it most.

Opportunity, Justice, and Security best describe what the AARP Foundation does every day to improve the lives of people as they age.

AARP Foundation Litigation is the nation’s preeminent pubic interest advocacy group dedicated to defending and advancing the legal rights and interests of older Americans. The Legal Advocacy group works on a variety of issues involving age and disability discrimination in employment; pensions and other employee and retiree benefits; financial fraud, including predatory lending; health and long-term care, including access to high quality, affordable care and prescription medications; affordable, accessible housing and other community services; and access to government and public benefits.

AARP Foundation Programs and Services – Annually, the Foundation’s programs and services serves millions of people annually by addressing the core issues that help older members of our society meet their health and financial needs and reduce the risk that they will fall victim to poverty and fraud. Areas include: financial services, employment and training, consumer protection education, public benefits enrollment, caregiver guidance, and women’s programs.

The Foundation programs rely on thousands of volunteers just like you to carry out the services that provide a helping hand to those who need it most. We thank you for your dedication.

Funding the Foundation – The Foundation receives funding from multiple sources, including individual donors, government grants, corporations, foundations, and support from AARP. Eighty-three percent of what the Foundation spends goes to our important programs and services

The AARP Foundation: Empowering others, helping us all.

AARP FOUNDATION PROGRAMS AND SERVICES AT A GLANCE

FINANCIAL SERVICES

AARP Tax-Aide is the nation’s largest free, volunteer-run tax preparation and assistance service. More than 33,000 volunteers annually provide free tax assistance and preparation service at over 6,600 sites across the country to over two million low and moderate income taxpayers, with special attention to those age 60 and older. Electronic filing and online tax assistance are also offered by the program. The program’s funding sources include the Internal Revenue Service (IRS), AARP, and private contributions. taxaide.

Money Management helps low income, older individuals remain independent by providing daily money management services to those who have difficulty budgeting, paying routine bills, and keeping track of financial matters. The program also offers financial education resources and tools to older adults and their caregivers. The Money Management program is funded by AARP.

EMPLOYMENT AND TRAINING

WorkSearch A new AARP Foundation program that provides community level services to individuals who are seeking to remain in or re-enter the workforce. The WorkSearch program provides a variety of services including online interest and skills assessments, information about the local job market and connections to local training and employment opportunities. worksearch.

Senior Community Service Employment Program (SCSEP) helps individuals age 55 and older with limited income gain the job skills and work experience necessary to transition to permanent employment. In addition, the program provides over 8 million hours of community service annually to local nonprofit agencies that assist with training program participants, enabling them to expand and provide key services. The program, funded by the US Department of Labor, is sponsored by the AARP Foundation in 28 states and Puerto Rico. scsep.

CONSUMER PROTECTION EDUCATION

ElderWatch projects fight financial exploitation of older Americans in the states of Colorado and West Virginia through direct client assistance to help resolve consumer-based disputes, extensive outreach and education and collection of data. The program’s funding sources include the State’s Attorneys General Office, AARP and private contributions.

Consumer Fraud Prevention This project engages peer volunteers in alerting older consumers nationwide to telemarketing and other types of fraud that endangers the financial security of older individuals. Volunteers reach out to known and potential fraud victims and offer tips and information about telemarketing scams and other forms of fraud that may use wire transfer services. The program is designed to make at least 3 million contacts with older consumers over the next five years.

Reverse Mortgage Education Project is the nation’s leading source of independent consumer information on reverse mortgages and other less costly alternatives to help people remain in their homes. Reverse mortgages are in increasingly popular way for homeowners to tap the equity they have built in their homes and convert it to cash, without having to sell or make monthly payments. While popular, these types of mortgages can be complicated and expensive and are not right for everyone. revmort

PUBLIC BENEFITS ENROLLMENT

Benefits Outreach offers assistance to older people with low or moderate incomes to find public and private benefit programs for which they may be eligible, to help pay for prescription drugs, doctor’s bills, groceries, heating bills, property taxes and more. One way this program offers assistance is by encouraging the use of a free on line tool: Benefits QuickLink quicklink. The Benefits Outreach program is funded by AARP.

GUIDANCE TO CARE FOR LOVED ONES

Prepare to Care Today, 30 million households are providing care for an adult over the age of 50-and that number is expected to double over the next 25 years. In order to assist with this emerging caregiving need, we have developed Prepare to Care: A Planning Guide for Families. This comprehensive guide includes information on how to get started, questions to ask and where to find basic resources. It also includes forms that you and your caregiving team can fill out and keep on file, so that you will have all the pertinent information about your loved one and his/her financial affairs, health needs, household matters, and more in one place. To download a free version, visit foundation and search “Prepare to Care.”

Grandparenting provides information, referral and outreach for grandparents, policy makers, corporations and direct service providers, with a special emphasis on support for grandparents who provide care for their grandchildren. The program’s funding sources include AARP and private contributions. grandparent

WOMEN’S PROGRAMS

Through its Women’s Programs, AARP Foundation is taking the steps necessary to help women take more control of their health and finances. Women’s programs focus on those existing and new projects that help women secure financial security, health and social well being.

Women’s Scholarship Program provides scholarship funds to women 40+ seeking new job skills, training, and educational opportunities to support themselves and their families. The AARP Foundation Women's Scholarship Program is available to eligible individuals with moderate to lower incomes and limited financial resources.

ABOUT AARP

AARP is a nonprofit, nonpartisan membership organization dedicated to making life better for people 50 and over. It provides information and resources; engages in legislative, regulatory and legal advocacy; assists members in serving their communities; and offers a wide range of unique benefits, special products, and services for members. These include AARP The Magazine published monthly, AARP Bulletin, its monthly newspaper; AARP Segunda Juventud, its quarterly newspaper in Spanish; NRTA Live & Learn, its quarterly newsletter for 50 +_educators; its website, . AARP does not endorse candidates for public office or make contributions to either political campaigns or candidates. AARP has staffed offices in all 50 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands.

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.

AARP TAX-AIDE COUNSELOR 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. COUNSELORS PROVIDE ASSISTANCE IN ACCORDANCE WITH POLICIES AND |

| |PROCEDURES OF AARP TAX-AIDE AND IRS GRANT REQUIREMENTS. |

|Responsibilities of Position |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 Counselor Digest. |

| |Promotes and supports the AARP Tax-Aide program through word-of-mouth, ensures sites are well identified by AARP |

| |Tax-Aide posters and banners, and wears an AARP Tax-Aide name badge while serving at a site. |

| |Records assistance given as outlined on the Site Sign-in Sheet. |

| |Works well with diverse populations. |

|Qualifications |Counselors 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 the standards of conduct, by signing, the IRS Volunteer Standards of Conduct|

| |form. |

|Length of Service & |Qualified Counselors (those passing the exam and signing the IRS Standards of Conduct) are certified for the tax |

|Eligibility |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 program’s 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, & Travel |Counselors volunteer at least an average of four hours a week during the tax season, usually from late January 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 policies and procedures to properly record assistance given on |

| |the site sign-in sheet. Counselors travel locally to training and AARP Tax-Aide sites. |

|Appointed By, Supervisor, & |Counselors are appointed to sites by a Local Coordinator after IRS certification and program policy and |

|Scope of Authority |administrative training sessions are completed. Counselors report directly to the Local Coordinator and do not |

| |supervise any other volunteer. They may work under the leadership of a Shift Coordinator in sites utilizing this |

| |new position. |

|Working Relations & Progress |Counselors work closely with taxpayers, Electronic Return Originators (EROs) when e-filing, Shift Coordinators, and |

|Review |their Local Coordinator. Local Coordinators evaluate Counselors on an on-going basis. |

|Available Resources |Counselors will be afforded the necessary guidance, training and materials needed to fulfill their responsibilities.|

| |Additional support and training beyond that provided by Local Coordinators and Shift Coordinators are provided from |

| |Instructors, EROs, and Technology Coordinators. AARP Tax-Aide reimburses volunteers for reasonable covered program |

| |related expenses as set out in the Policy Manual. |

|Volunteer Policy |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 POSITION|THE 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/SITE COORDINATOR (LC), THE TECHNOLOGY COORDINATOR (TC), ANY SHIFT COORDINATOR ASSIGNED AT THE |

| |SITE, 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 POSITION |GUIDED BY THE POLICIES AND PROCEDURES OF THE AARP FOUNDATION TAX-AIDE PROGRAM, AN ERO: |

| | |

| |Complies with program policy and procedures, especially the Confidentiality and Security of Taxpayer data document. |

| |This document, with critical security policy, is included in the Counselor Digest, Technology Management Guide, |

| |Policy Manual, and Extranet. |

| |Utilizes a tracking process to ensure that all returns ready for e-filing are actually transmitted and worked to |

| |resolution (acceptance or mailing). |

| |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 TC for resolution. |

|Qualifications |ERO must have a working knowledge of personal computers, software, and electronic communication systems. ERO must |

| |pass the required sections of the IRS certification exam to qualify as a Counselor and become proficient with the |

| |IRS supplied tax preparation software. |

|Term of Service & Eligibility|ERO 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, & Travel |The position is most active during late January through April. EROs 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, |LC appoints the EROs with the concurrence of the DC. The ERO reports directly to the LC. ERO assists the LC and any|

|& Scope of Authority |Shift Coordinator utilized at the site, in all matters concerning the electronic filing of federal and state tax |

| |returns at assigned site(s). |

|Working Relations & Progress |EROs maintain a close working relationship with the LC, any Shift Coordinator utilized at the site, e-filing |

|Review |Counselors, district’s TC, and CCH for the electronic filing of federal and state tax returns. The ERO’s performance|

| |is monitored by the LC with feedback from the Shift Coordinators and district’s TC. |

|Available Resources |AARP 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 Policy |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 Shift Coordinator (SCO) Position Description

|PROGRAM & PURPOSE OF POSITION|THE 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 Shift Coordinator (SCO) provides assistance in accordance with policies and procedures of AARP Tax-Aide and IRS |

| |grant requirements. A 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). This is done following the |

| |general direction of the Local Coordinator and in accordance with District and State guidelines and National |

| |policies. |

|Responsibilities of Position |Supported by the policies and procedures of the AARP Foundation and AARP Tax-Aide, under the direction of the Local |

| |Coordinator, the Shift Coordinator (SCO): |

| |Manages site operations for a specific shift, including physical setup, following local and district policies. |

| |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 proper backups to electronic data have been made. |

| |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. |

|Qualifications |The Shift Coordinator should be an experienced Counselor and experience as an ERO is most desirable. The SCO must |

| |have passed the IRS certification exam. |

|Term of Service & Eligibility|The 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, & Travel |The position requires major effort during the tax filing season, February 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. There is no responsibility beyond the site to which assigned. |

|Appointment and Supervision, |The SCO is appointed by the Local Coordinator with the concurrence of the District Coordinator and reports directly |

|& Scope of Authority |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 |The SCO works closely with the Local Coordinator and with members of the district staff as needed. The SCO’s |

|Review |performance is monitored on an ongoing basis and reviewed annually by the Local Coordinator. |

|Available Resources |The 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 Policy |All 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 Client Facilitator (CF) Position Description

|PROGRAM & PURPOSE OF POSITION|The Client Facilitator (CF) works with the AARP Tax-Aide site Local Coordinator (LC) and performs receptionist-type |

| |duties. |

|Responsibilities of Position |Guided by the policies and procedures of the AARP Foundation Tax-Aide Program, a CF: |

| | |

| |Welcomes clients and ensures they are checked off an appointment log or sequenced on the site sign-in sheet to be |

| |assisted by a Counselor. |

| |Initially screens to determine that each client has brought correct forms and documents required to accurately |

| |complete their tax return. |

| |Initially screens to determine when a client’s return is outside of AARP Tax-Aide scope. Refers to a Counselor for |

| |final determination. |

| |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. |

| |Complies with program policies and procedures, especially the Confidentiality and Security of Taxpayer data |

| |document. This document is included in the Counselor Digest, Technology Management Guide, Policy Manual, and |

| |Extranet. |

|Qualifications |The CF must receive annual training on program policies and procedures and agree to the standards of conduct, 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 & |The CF is appointed for a one-year term and, contingent upon satisfactory annual review, may be re-appointed for |

|Eligibility |subsequent one-year terms. The CF is eligible for other AARP or AARP Foundation volunteer positions. |

|Time, Training, & Travel |The position runs during the standard 1040 processing 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 Required |Training by the LC (or an acceptable designate) 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 Required |The CF will not be required to travel expect to work at the assigned sites. |

|Appointed By, Supervisor, & |The CF is appointed and reports directly to the LC and does not supervise any other volunteer position. |

|Scope of Authority | |

|Working Relations & Progress |The CF maintains a close working relationship with the LC, any Shift Coordinator utilized at the site, and |

|Review |Counselors working at the AARP Tax-Aide site. The LC monitors the CF’s performance on an on-going basis and provides|

| |an annual performance appraisal. |

|Available Resources |AARP Tax-Aide reimburses CF for reasonable covered program expenses (usually just mileage) as set out in AARP |

| |Tax-Aide policy. |

|Volunteer Policy |AARP Foundation volunteers will receive equal opportunity and treatment throughout recruitment, appointment, |

| |training, and service. There will me no discrimination based on age, disabilities, gender, race, national or ethnic|

| |origin, religion, economic status, or sexual orientation. |

Counselor, ERO, Shift Coordinator, and Client Facilitator Recruitment

|Word of Mouth Recruiting |All volunteers can and should recruit new Counselors, EROs, Shift Coordinators (SCOs), and Client Facilitators by |

| |word-of-mouth. Customers who show proficiency preparing their own taxes are good candidates for Counselors. Local |

| |Coordinators can consider recruiting SCOs for multi-day sites to assist in effective site management. |

|Media Recruiting |Local newspaper stories about the need for volunteers are effective. Local Coordinators should attempt to place these, unless|

| |there’s a Communications Coordinator appointed to handle this. (See Generating Publicity section of this Local Coordinator |

| |Digest for more information on this topic.) |

|888# & Automatic Referral|AARP Tax-Aide receives candidate volunteer prospects from four systems: |

|Pipelines |Prospects who call 1-888-OURAARP to volunteer are forwarded to the state’s Prospective Volunteer Coordinator (PVC) and |

| |forwarded on to “contact” volunteers for follow-up. |

| |Prospects who e-mail their interest from our Web page are forwarded on to the state’s PVC for follow-up. |

| |Prospects who write or call to the National Office are forwarded on to the state’s PVC for follow-up. |

| |People who express interest in AARP Tax-Aide via general AARP recruitment tools are automatically forwarded to the state’s PVC|

| |for follow-up. |

|Recruitment Materials |AARP Tax-Aide materials are available to assist in recruiting volunteers: |

| |Recruitment brochures and position descriptions |

| |Site posters adapted for recruitment |

| |Sample public service announcements |

| |Countertop holders and exhibit panels |

| | |

| |To order these materials, use the AARP Tax-Aide Unrestricted Items order form (in the Administrative Packet in which this |

| |digest was sent, on the extranet at tavolunteers or copy the sample included in this digest). |

Training and Testing

|Classroom Tax Training |Counselors receive annual training which includes income tax information, procedures for preparing tax forms and required |

| |quality review, program policy, and administrative reporting. The training sessions are generally three to five days. |

| |Experienced Counselors may require only a refresher course of a few days of classes, or a more in-depth training in tax laws|

| |and program policy and procedure changes. Training in e-filing is included now as part of the new Process Based Training |

| |(PBT) in Pub 4491. All volunteers must attend the policy and procedure issues training, no exceptions. A PowerPoint |

| |training module was developed for local leaders and Instructors to use to conduct program policy and procedures training for|

| |counselors, EROs, Client Facilitators and any other non-counselor positions (available on the \tavolunteers |

| |extranet site). A new presentation for Quality Review is also available on that site. |

|Preparatory Tax Orientation|A growing number of Instructors are working with Local Coordinators to convene new prospective Counselors in a preparatory |

| |tax orientation class, typically in the fall preceding formal January training. Regardless of the method and scheduling |

| |used, Counselor training should consist in total of approximately five days of instruction and testing time. This can |

| |consist of a single session of five days, or may be broken into separate periods – the total of which is still the five days|

| |of training. |

|Scheduling Tax Classes |Local Coordinators help the Training Specialist and/or Instructor identify training locations, and assist with the delivery |

| |of materials. LCs typically help notify Counselors about the classes and assure that everyone is slotted to a class. |

|Tax Training Topics (Scope |Counselors will assist taxpayers only on those topics that are within scope. Scope includes tax topics covered in IRS |

|of Assistance) |volunteer training materials or in AARP Tax-Aide training classes provided that Counselors have been qualified under AARP |

| |Tax-Aide procedures below. Counselors are not to deal with topics (including state returns) on which they have not received|

| |AARP Tax-Aide training. |

|Tax Training Materials |All tax training materials – including tax forms and publications – are provided by the IRS upon receipt of orders from the |

| |Training Specialist or Instructors. Alternative material should not be used and expenses related to the development of |

| |unauthorized alternatives will not be reimbursed. State material is usually provided by the state taxation agency upon |

| |request. |

|Site and Program Policy |Site and program policy and procedures training is conducted during Fall meetings with Coordinators at all levels, and |

|Training for Coordinators |informally throughout the year by supervising coordinators. Meetings, Cybertax email, correspondence, telephone calls, the |

| |Internet, and the Manual/Digests are used to convey new or revised procedures. A new PowerPoint presentation (Quality Site |

| |Requirements) has been developed for Local Coordinators, Shift Coordinators, and others to communicate site requirements. |

|Program Policy and |Program policy and procedures training for Counselors, EROs, and Client Facilitators must be an integral part of the |

|Procedures Training for |Counselor classes conducted in December or January. For simplification and standardization, a PowerPoint training module was|

|Counselors, EROs, and |developed for local leaders and Instructors to use to conduct program policy and procedures training for Counselors, EROs, |

|Client Facilitators |Client Facilitators and any other non-counselor positions. A Counselor Digest should be distributed and reviewed by Local |

| |Coordinators with these volunteers along with other training materials, especially the Statement of Understanding for |

| |Counselors in the Counselor Digest, the section on Taxpayer Confidentiality and Security of Taxpayer Data in that same |

| |document and the Volunteer Standards of Conduct. Additionally, these volunteers must understand how to record assistance |

| |provided on the Site Sign-in Sheets and submit them, seek reimbursement or not, and the need for word-of-mouth promotion. |

| |There is a Self-Study Quiz on program operation in this and the Counselors Digest that should be used to help volunteers |

| |understand key program policies and procedures. . |

Volunteer Preparation

Counselors ultimately do four (4) things:

|Become Certified |[pic] |classroom training |

| | |pass IRS open book exam |

| | |Sign Volunteer Standards of Conduct |

|Provide Free Tax Assistance|[pic] |prepare federal, state, and local tax forms |

| | |submit returns for a second person quality review |

| | |answer lots of questions |

|Report Service |[pic] |Carefully note service on site Sign-in Sheet |

| | |give any service not reported on sign-in sheets to coordinator |

|Promote Program |[pic] |tell 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 on the front cover of this |

| | |manual) |

Counselors, EROs, and Client Facilitators should know that:

|Size of Program |We’re big. Over 33,000 volunteers helped nearly 3,000,000 customers last year (including the one-time Economic Stimulus |

| |Payments) at approximately 6,600 sites nationwide, within the scope of their tax training. |

|Locating Sites |We’re easy to find. Call toll-free 1-888-AARPNOW (1-888-227-7669), or use the AARP Tax-Aide Web page |

| |(). |

|Electronic Filing |AARP Tax-Aide offers electronic filing at most sites nationwide. Once you learn the software, it’s fun. |

|CyberTax E-Mail Network |Sign up! Any program volunteer with email is eligible to join CyberTax, a nationwide email network for periodic updates on |

| |the program, taxes, and IRS. Email your name, program position, and state to . |

|Web Page Features |Our page offers program site locations, year-round tax assistance, asked and answered tax questions, program information, and |

| |volunteer opportunities. |

|Internet Tax Assistance |Internet tax Counselors are needed! Interested volunteers (with internet access) should email sign up in the Forms section of|

| |the Extranet (tavolunteers) . |

|Volunteering Via |Anyone can volunteer with us by calling toll-free 1-888-OURAARP (1-888-687-2277) and following the prompts. |

|Telephone | |

|Program Ownership |AARP 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 Funding |The AARP Foundation provides roughly one-half of program funding; the IRS and private contributions and grants provide the |

| |balance. |

Counselors, EROs, and Client Facilitators should expect:

|Satisfaction |Appreciative customers and strong camaraderie with fellow volunteers. |

|Orientation |Orientation to the program, the AARP Foundation, and AARP. |

|Understanding Program Policy, |Explanation of program policy and procedures: |

|Administrative Needs and |the need for maintaining the confidentiality and security of taxpayer data. |

|Benefits |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-Study |Opportunity to order prior year software or tax training materials for self-study. |

|Classroom Training |Classroom and alternative tax training as well as training on the use of tax software and reporting forms to record |

| |assistance provided by Counselors. |

|Certification & Commitment |An IRS, open book, certification exam, taken by yourself, and a commitment to volunteer an average of four hours per week |

| |over the tax season. |

|Pledge to Values |To commit to the AARP Tax-Aide’s Statement of Understanding (next page) after passing the exam, as a pledge to yourself about|

| |accepting our shared values. Counselors, EROs, and Client Facilitators (all volunteers) must sign the IRS Volunteer |

| |Standards of Conduct form. |

|Site Assignment & Quality Review|Assignment 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 the expected norm. |

Who We Are [pic]

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;

Over 33,000 IRS-certified volunteers committed to high-quality service through intensive training and quality review of their work.

[pic]Statement of Understanding[pic]

An AARP Tax-Aide Volunteer will:

Maintain strict confidentiality and protect the security of all taxpayer information and records at all times.

Understand AARP Tax-Aide’s 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 on sign-in sheets even if “only” to answer tax questions and note the site identification number (SIDN) at the bottom of 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-Aide’s free service.

Promote the toll-free number (1-888-227-7669) and AARP Tax-Aide website (taxaide) 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, AARP Counselors will:

Learn tax law through classroom tax training using IRS materials, and pass the IRS-certified exam.

Assist taxpayers 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.

13. Refer service if you do not feel qualified on a particular issue(s) or deny service if you 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.

Counselor Certification & Site Volunteer Assignment

|Certification Requirement|Counselor 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 and signing the IRS’ Standards of Conduct. |

| |Counselors must pass the Advance level of the IRS test. Client Facilitators are not required to be certified. |

|Grading Exams |Instructors grade the test and inform the volunteer by returning the graded test. |

| |This process must included an established practice for all Instructors to give notice to Local Coordinators and District |

| |Coordinators to ensure that only volunteers who pass the current IRS test assist taxpayers with returns and remain in the |

| |database as Counselors. 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 Counselor’s signed Volunteer |

| |Standards of Conduct until December 31. |

|Passing Or Failing Exam |After 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 Site |Counselors, EROs, and Client Facilitators are assigned to the AARP Tax-Aide sites based on program requirements, then |

| |preference. See scheduling information form in the back of this digest and the Counselor Digest. At least two Counselors|

| |must be assigned to every site to ensure quality review of returns. New Counselors are placed with experienced Counselors|

| |for ongoing training, 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 Schedules |If 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. |

|Volunteer Identification |After successfully completing training on taxes and AARP Tax-Aide policies, passing the test, and signing the Volunteer |

|at Sites |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 received the name card and holder for the current year. |

Volunteer Rosters & Record Keeping

|Position Abbreviations |RC |Regional Coordinator |PVC |Prospective Volunteer Coordinator |

|(also notated on the |SC |State Coordinator |INS |Instructor |

|organization chart) |ADS |Administration Specialist |CC |Communications Coordinator |

| |PCS |Partnership and Communications Specialist |TC |Technology Coordinator |

| | |Local Coordinator |TRC |Training Coordinator |

| |LC |Shift Coordinator |AC |Administrative Coordinator |

| |SCO |Counselor |TRS |Training Specialist |

| |COU |Electronic Return Originator |TCS |Technology Specialist |

| |ERO | |DC |District Coordinator |

| | | |CF |Client Facilitator |

|All-Volunteer Roster |Local Coordinators receive an All Volunteer Roster (AVR) in January from the state’s ADS usually routed to the LC through|

| |his or her DC. The AVR includes all the Counselors, EROs, Shift Coordinators, and Clients Facilitators who reported to |

| |the LC in the previous year. LCs should then follow the roster updating procedure below to complete the certification |

| |process. |

|Procedure for Updating |Edits of misspelled name, address, phone number, position, supervising ID#, and year started should be made directly on |

|Rosters |the roster. Another volunteer's name may not be substituted in an existing record. To change a leader to a non-leader |

| |position, mark through the leader title(s) and note the proper title, or add the non-leader title if the title is not on |

| |the roster. For volunteers becoming leaders, write the leader title(s) and retain any appropriate non-leader title. |

| | |

| |Once marked up, the volunteer roster should be sent to the ADS who will update the national database and/or coordinate |

| |with the National Office as appropriate to ensure that the national volunteer database is updated. |

|Forms To Use for new |Supervising coordinators use personnel forms (paper or electronic version) to add new volunteers, with separate forms for|

|volunteers and late |COU, ERO, SCOs and CF; and leaders. (Note: an email containing the same information as the personnel forms is also |

|changes |acceptable documentation.) |

| | |

| |After updated rosters have been submitted, additional Leadership, COU, ERO, and CF changes are reported via personnel |

| |forms or appropriate email format to the ADS. |

|Volunteer Database |AARP Foundation has a national database of all volunteers participating in any of the programs it provides. Once a |

|(VMIS) |volunteer is entered into the database, they are assigned an identification number (ID#). This number is unique to the |

| |volunteer and a volunteer is given only one ID#. |

| | |

| |This database must be accurate, as it drives reimbursement, materials shipment, and insurance certification. Careful LC |

| |attention to roster editing and personnel information is critical. |

|“Inactive” Status |If a volunteer is not serving during a particular tax season that volunteer’s ID# is marked “Inactive” in the national |

| |database. If the volunteer returns to the program, their ID# marker is changed to “Active.” A marker of “Remove” in the|

| |national database indicates a duplicate record or a volunteer who is deceased. |

|Revised Rosters |All Volunteer Rosters sent from the ADS for editing by LCs and other local volunteers are used to update the national |

| |database prior to flat rate expense form generation in March. A revised All Volunteer Roster is sent to each DC and/or |

| |LC covering his/her sub-district. Personnel changes after rosters have been revised must be made on a personnel form or |

| |as advised by the ADS. |

Recognition of Service & Performance Reviews

|Award Certificates |Award certificates are available for presentation to Counselors, EROs, Shift Coordinators, and Client Facilitators |

| |and to people outside of the program who helped to make it a success, such as site sponsors (see AARP Tax-Aide |

| |Program Volunteer/Site Recognition Order Form on the Volunteer Extranet and later in this Guide). IRS also presents|

| |certificates at the end of season meetings, if requested. |

|Service Pins & Plaques |Service pins are available for five, ten, fifteen, twenty, twenty-five, thirty, and thirty-five years of service; |

| |plaques are available for twenty, twenty-five, thirty, and thirty-five years of service. State Coordinators or |

| |Administrative Specialists are responsible for ordering and distributing the plaques. Pins and plaques can be order|

| |via the Volunteer/Site Recognition Order Form on the volunteer extranet. |

|Recognition Events |Recognition events and end-of-season celebrations are valuable, but expenditures must be held to a minimum. Mileage|

| |is not reimbursed for these events. The State Coordinator must be consulted before planning special events and |

| |incurring other than nominal (cake or cookies) costs to the program. See section on expense reimbursement for more |

| |details. |

|Counselor, ERO, and |It is critical to the improvement and ultimate success of the program that volunteer supervisors give on-going |

|Client Facilitator |constructive feedback to volunteers about their performance. This is especially, though not exclusively, important |

|Performance Review |for Counselors about the accuracy of the returns they prepare. Counselors should be given timely feedback regarding|

| |tax law, using TaxWise™, effective interviewing, etc. in order to help Counselors improve their accuracy. |

| |Constructive feedback for all volunteers is for improvement but positive feedback to volunteers is also very |

| |important. Constructive feedback for improvement should be given but also should positive feedback, as a form of |

| |thanks and appreciation. |

Submitting Tax Assistance Activity Data

|Why Report Activity? |Reporting activity levels is important to the AARP Tax-Aide Program. This information is 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. |

|A New Process Exists for |The process for collecting and reporting on activities will be very similar to the process utilized last year during|

|Activity Reporting |the introduction of the Web-based Activity Reporting system. The process is easier, faster, and more streamlined |

| |for the volunteers to do. |

| | |

| |The Activity Reporting process automatically combines information that volunteers self report with data from other |

| |systems (such as TaxWise™ and surveys), to develop a total picture of the activities and services performed by |

| |volunteers throughout the country. There are only six pieces of information that volunteers are required to report |

| |on by submitting the information via the Activity Reporting Web screen on the internet This website can be accessed|

| |via the Volunteer extranet (under “Hot Topics” at tavolunteers). |

|What information will and|The information on the number of people served will come from two separate sources: volunteer self reported |

|will not be requested |information and alternate sources of information (TaxWise™ or surveys). The information collected will consist of: |

|from volunteers? | |

| |Volunteer Self Reported: Alternate Sources of Information: |

| |Federal Returns (Current Year) E-file returns accepted this tax season |

| |Federal Returns (Prior Year) E-file Joint Returns, current year |

| |Federal Returns (Amended) and accepted this tax season |

| |State/Local Only Returns E-file State Returns completed this |

| |Questions & Answers Only tax season where a federal return |

| |All Quality Review – was also done |

| |2nd Counselor’s Initials |

| | |

|How will the total number|We will be using both the volunteer self reported information and the information from alternate sources to |

|of people helped be |calculated the total number of people helped. Specifically, it will include: |

|calculated? |Total # federal returns |

| |Total # Q&A |

| |Total # Federal returns amended |

| |Total # Federal return for prior year (a single count regardless of the number of years) |

| |Total # of State/Local Only Returns |

| |The above total is then multiplied by a common factor for joint returns as shown in the TaxWise™ data (also referred|

| |to as data from alternate sources) |

|Site Sign-in Sheets |The Site Sign-In sheet will essentially be the same as last season’s form. Each sheet can be used to record up to |

| |20 points of service (sometimes referred to as an interview). On it are the specific columns of information that |

| |volunteers are being asked to collect in this new process. On the back of the form are improved instructions and |

| |definitions. The Sign-in sheet is available for ordering from the AARP fulfillment warehouse, is listed in the back|

| |of this guide and is available on the volunteer extranet. |

|Recording Service |Counselors should fill out a line on the Site Sign-in Sheet each time they help a taxpayer. Columns on the form |

| |need to be totaled before they are submitted. Completed sheets are collected by the LCs, or a designated volunteer,|

| |and the site totals tabulated in the manner determined by the State Coordinator. On a regular basis, but not less |

| |than on a monthly basis, these tabulated totals must be submitted via the Activity Reporting Web screen. |

| | |

| |The service being recorded includes information on returns submitted to the IRS as well as services that do not |

| |result in a tax return being submitted. Only through the diligent efforts of the volunteers can a complete |

| |reporting of all the services be captured for the program, therefore it is critical that the services provided be |

| |recorded on a regular basis. |

|Site Sign-in Sheet |The Reporting schedule is defined as monthly for the program (although there may be additional reporting |

|Collection Schedule |requirements within your state\split-state); and the Site Sign-in Sheets should be submitted by site volunteers as |

| |directed by their Coordinators. |

| | |

| |The tax season reporting periods will end on the last day of February, the last day of March and April 26th. LCs |

| |and DCs will have five days after the close of the reporting period to add or modify any information to the Activity|

| |Reporting Web screen. |

|Reporting Services |Although the majority of the services provided to the taxpayers are done during the regular tax filing season, some |

|Provided outside of the |services are provided outside of this period (and cover the period of April 27th through September 30th). |

|Tax Season | |

| |For services during this period, the new site sign in sheet can also be used to collect the six pieces of |

| |information. This data should be submitted directly into the national database, VMIS, by the ADS with SC review. |

| | |

|Recording Special Service|If volunteers assist significant taxpayers away from a site, they may want to keep a separate sign-in sheet or find |

| |another method of capturing this important service so that it is not left out of program activity counts. Quality |

| |review is reported by initialing the appropriate columns on the Site Sign-in Sheet on the lines for each taxpayer |

| |for whom returns are reviewed by a second Counselor. Coordinators should assist site volunteers as necessary in |

| |completing the sign-in sheets accurately and completely. |

|Submitting Site Summary |The Activity Reporting Web submission process has been created to assist LC and DC volunteers with submitting |

|Information |activity reports on the six pieces of information volunteers collect. The Web screen is available 24 hours as day, |

| |7 days a week from any computer with access to the internet throughout the tax season. This process works with both|

| |dial-up and high speed internet. The State Coordinator sets the policy within the state for accessing and |

| |submitting information using this Web screen process; however there are predefined dates in which the site data will|

| |be collected by the system and loaded into the national database. At a minimum, the due dates for reporting are the|

| |last day of February, the last day of March and April 26th. Ask your supervisor to clarify your state’s procedures |

| |and schedule for reporting data. |

| | |

| |Regardless of the specific procedures used by your state, summarized site information is to be submitted into the |

| |national database on a monthly basis throughout the tax season. Therefore do not send your reports directly to the |

| |National Office. |

|Shut-Ins and service and |This information will be collected using an alternate method, i.e. the taxpayer survey. Because of this, it is no |

|Taxpayers with |longer being asked for as part of the New Activity Reporting Process. The new process of collecting this type of |

|Disabilities |information will be easier for the volunteers, and will give us a more complete picture of our service to taxpayers |

| |with disabilities, not just shut-in visits. |

|Recording Counseling |This information will be collected using alternative methods. These include the volunteer survey already conducted |

|Hours |regularly by AARP. In addition, the listing of site hours of operation as recorded in the national database, VMIS, |

| |will be a secondary source to calculate hours based on the reported hours of operation for individual sites. |

|Where to get more |Complete presentations and training materials are available from your State Management Team and are also posted on |

|information on this |the volunteer extranet (as listed on the cover of this manual). |

|process | |

Examples of how to fill out the Site Sign in Sheet

Review these taxpayer interview examples, noting how each one is recorded on the Site Sign-in Sheet on the next page. Edward Adams and Mary Brown helped the following customers. All forms were quality reviewed by Alex Cross.

1) A few days prior to working at the site, Mr. Adams visited Mr. Sam Baker, a disabled customer, at his home. He took Alex Cross with him to check any return prepared. Edward prepared a federal return, but a state return was not required. Mr. Baker is single.

2) Mary did a federal and state return for Ms. Jennifer Smith, a single woman. During the interview, Mary discovered that Ms. Smith did not file a federal return last year and should have. Mary also assisted Ms. Smith in filing a prior year’s return.

3) Mary answered questions of a customer about the sale of stocks & bonds. Mary did not assist this customer in completing any forms.

4) Mr. Thomas Jones asked if he had to belong to AARP to have his taxes done. Edward assured him that he did not, and discovered that Mr. Jones has completed a federal return earlier by himself. In reviewing the return Mr. Jones completed, Edward discovered some errors and learned that Mr. Jones should have filed a return last year but had failed to do so. Edward prepared an amended return and a prior year return for Mr. Jones. Mr. Jones is single.

5) Mary prepared a state return for Mr. & Mrs. Jefferson. Because of their income level, they did not file a federal return.

6) Edward did a joint federal return, state return and estimated taxes for next year for Mr. & Mrs. Washington. The joint federal return was prepared for electronic filing.

7) Edward helped Mr. John Cage prepare and submit an amended federal tax return. The return was given to Mr. Cage to mail to the IRS. Mr. Cage is single.

8) Mary helped Mr. David Plant with completing federal returns that he had never submitted for the last 2 years because he had been to sick and did not realize that he needed to submit a federal return. The return was given to Mr. Plant to mail to the IRS. Mr. Plant is married.

9) Diane Cohn came to the site to have her taxes completed. During the tax session, Diane discovered that she had forgotten some forms on her kitchen table. The counselor, Mary Brown, was able to do the majority of her return without the missing documents, but had to send Diane home to collect the missing documents and return. Diane was not able to return to the site for a week.

10) AJ Kneel had come to the tax site on February 20th to have his federal and state taxes done. Unfortunately, AJ did not have all his tax forms with him on this first visit. He is now returning to complete his tax return with all the missing tax forms. Edward Adams is helping him with his tax return.

11) Diane Johnson came into the site in March to have an amended federal return completed. Edward Adams helped her.

12) Jim Glass, who is filing jointly, came to a site to have his joint return completed. Everything was done, but his wife Mary was not available to sign the return. Jim took form 8879 home to get her signature and returned the next weekend with the form signed. Edwards Adams helped him on his first visit. Jim wants his return e-filed. Jim is not counted until he brings back the completed, and signed, form.

13) Art Tab had his return developed last week. He needed his wife to sign form 8879, but she was not with him. Now he is returning with the signed form, and his return can now be counted. Mary Brown assists him.

14) Meaghan Call had a local city and state return completed at an AARP Tax-Aide site. Due to her financial situation she did not have a Federal return completed or submitted. She had no other AARP Tax-aide activity. Mary Brown worked with Meaghan and Alex performed a quality review on her return.

15) When Mary was done with Meaghan Call, Mrs. Call asked about her grown daughter’s need to file. Once Mary answered Mrs. Call’s his questions, Meaghan Call left the site.

[pic]

| |Taxpayer’s Name |Type of Service | 6) All | 7) | 8) Counselor’s/ |

| |(also include those helped with | |Quality |Counselor |Reviewer’s |

| |questions and answers only) | |Review |Initials |Comments |

| | | |2nd | |(if needed) |

| | | |counselor’| | |

| |PLEASE PRINT CLEARLY | |s Initials| | |

| | |(paper &/or efile) | | | | |

| | |

|Site Retention |Since most of our customers return year after year, Coordinators should attempt to keep sites active for each tax season or |

| |help customers find us if you do need to move or close a site. Site consolidation or relocation can be necessary to maximize |

| |resources, especially for e-filing. |

|Sample Site Possibilities|Senior centers Schools Libraries Banks |

| |Hospitals Churches/synagogues Civic centers |

| |Recreation centers Shopping malls Fraternal organizations |

|Requisite Site Features |Public places convenient to older persons; accessible to the handicapped. |

| |Convenient to public transportation and/or parking. |

| |Accessible to rest rooms and telephones. |

| |Conducive to confidential interviews, and well-lighted, with tables and chairs provided. |

| |Willing to post AARP Tax-Aide poster, with civil rights language, to inform taxpayers of and to direct them to the service. |

| |Rent-free. The site must be provided at no cost, including defrayal of heat and janitorial service for the 10-week period. |

| |Free from any suggestion of gratuity, donation, or solicitation. |

|Isolated Locations |Service to isolated locations or smaller towns may not be required on a weekly basis; therefore, other cost-effective options |

| |should be considered: |

| |Send a team of Counselors only once or just a few times during the season. |

| |Request persons come to the nearest site by car, senior van, carpool, etc. |

| |Refer inquirers to sites in nearby towns, other providers, or the IRS. |

|Walk-In & Appointment |Sites may be set up by the LC for walk-in service, prior appointment or a combination of both. Appointment basis requires |

|Sites |scheduling of customers with Counselors. Walk-in sites use sign-in sheets to establish the sequence of interviews noting that|

| |those 60 and older are given priority, if requested. |

|Site Availability |Sites should be open at least four hours at a time. Most sites are open one or more days each week during the tax season. |

| |Many are open multiple days per week to maximize e-file resources. |

Generating Local Publicity

|Publicity Goals |Our publicity goals are to publicize the availability of free tax assistance for taxpayers with low- and moderate-income, |

| |with special attention to those age 60 and older, and to recruit new AARP Tax-Aide volunteers through a variety of efforts. |

| |Letting the public know about the AARP Tax-Aide program is essential to its continued success. |

|Value of Local Publicity |The most effective publicity is achieved at the local level. All AARP Tax-Aide volunteers play an integral part in |

| |publicizing the program. Whether it’s telling a friend about your volunteer service through the program, or being asked to |

| |speak about AARP Tax-Aide on a local television station or at a senior center, spreading the news about our free service and |

| |the need for new volunteers is the key to success. |

|AARP’s & IRS’ Professional|AARP offers a cadre of communications professionals who can assist you with your publicity efforts: the AARP Tax-Aide |

|Help |Partnership and Communications Specialist in your state and Communications Coordinator in your district, and staff and |

| |volunteers in your AARP state office that work with the media and communications. They can help you determine the best |

| |publicity tactics to use to reach your goal, and will help coordinate AARP publicity efforts to diminish competition for |

| |scarce media access and increase program visibility. |

|Display Posters, Flyers, &|The National Office produces many different program posters, flyers and brochures to assist with program publicity and |

|Brochures |recruitment. Display these posters, program flyers and brochures locally in heavily-traveled public areas, such as grocery |

| |stores/pharmacies, malls, and public buildings, as well as in churches, senior centers, libraries, nursing homes, and |

| |hospitals. See Ordering Program Materials section of this guide for more information. |

|Event Participation |Read your local newspapers for times, dates, and locations of county fairs, parades, civic celebrations, volunteer drives and|

| |social service fairs. Attend and distribute program information or ask to have an AARP Tax-Aide table available. Attend |

| |networking events for professionals serving seniors and ask to speak about AARP Tax-Aide. |

|Seek Sponsor Publicity |Visit your local site sponsors, senior centers, nursing homes, hospitals, and churches and ask them to place AARP Tax-Aide |

| |articles in their newsletters and bulletins. List AARP Tax-Aide’s toll-free number (1-888-227-7669) and web address |

| |(taxaide) in local telephone directories (at no charge) and in community-based service guides. |

|AARP Collaboration |Contact the AARP Tax-Aide Partnership and Communications Specialist in your state to explore how you can work together to |

| |publicize AARP Tax-Aide in conjunction with other AARP programs and services. |

|Referral Help |Contact local caregiving organizations and the Area Agency on Aging in your region to inform them about AARP Tax-Aide and ask|

| |for customer referral. |

Media Tips

|Coordinate Efforts |Coordinating publicity activities with AARP communications volunteers and staff will ensure that AARP media outreach |

| |activities for all programs are not competing with one another. |

|Avoid Too Frequent |Too frequent contact can be detrimental because reporters and editors are on tight deadlines. Make your points succinctly and|

|Contact |clearly. If they have additional questions, they will contact you. Return calls promptly. |

|Prepare Information |Always provide the media with well-prepared, error-free news releases, fact sheets, articles or stories that include basic |

| |information about the program and any boilerplate language. Much of this information, including program ads, has already been|

| |prepared by national staff and is available through your District or Communications Coordinator or on the volunteer website at|

| |tavolunteers in the Partnership and Communications Guide. This year the ad slicks are available on the website |

| |and can be sent directly to the media outlets. Be prepared with national, state, and local statistics about the number of |

| |people served by AARP Tax-Aide. |

|Minimize Duplication |When multiple contacts at the same media outlet are given the same information, let each know that others will receive it, so |

| |that it can be rewritten to minimize duplication. |

|Develop & Maintain |Develop a list of local media contacts and update the list regularly. Collect the names, addresses, and phone and fax numbers|

|Contacts |of the local daily and weekly newspapers in your community. Don’t forget about senior papers and other community |

| |publications. Also list the news and public affairs shows on local radio and television. Include the names of the editors, |

| |reporters, and producers. |

|Working With Newspapers |Suggest photo opportunities. |

| |Mail or fax news releases at least two weeks before an event. |

| |Mail or fax media advisories four to seven days before an event. |

| |Confirm receipt of the release (once), and return reporters’ calls promptly. |

| |Know the newspaper’s and reporter’s deadlines. |

| |Make sure your story is newsworthy (involves people, is timely & accurate). |

|Letters to the Editor |A good letter to the editor is (also available through your leaders or on the volunteer website in the Partnership & |

| |Communication Guide at tavolunteers): |

| |Be brief (250 words or less), accurate, and use simple language; |

| |Open with a thought that’s provoking, interesting, and timely; |

| |If responding to something published, include the name, date and headline of publication; |

| |Be signed (don't be surprised if a paper calls to verify your signature). |

Talking Points About AARP Tax-Aide

|Program Basics |AARP Tax-Aide is the nation’s largest, free volunteer-run tax assistance service. It is offered to low- and moderate- income |

| |taxpayers, with special attention to those age 60 and older. |

| |Program volunteers help people file basic 1040 tax return forms. |

| |AARP Tax-Aide is administered by the AARP Foundation. |

| |Last year, over 33,000 AARP Tax-Aide volunteers helped nearly three million taxpayers file their federal, state, and local |

| |returns. This include one-time Economic Stimulus payments. |

| |AARP Tax-Aide volunteers assisted with preparation of approximately one-half of the federal returns prepared by all IRS |

| |supported volunteer programs combined. |

| |AARP Tax-Aide serves 95% of the people assisted by the IRS Tax Counseling for the Elderly (TCE) programs. |

| |Currently, AARP Tax-Aide has approximately 6,6,00 sites nationwide, most of which additionally provide free e-file service. |

|Program History |AARP Tax-Aide began in 1968 with four volunteers providing tax assistance to older taxpayers in the District of Columbia. |

| |Since 1980, the program has operated under a cooperative agreement with the IRS as part of the IRS Tax Counseling for the |

| |Elderly program. |

| |In 1996, AARP Tax-Aide transferred the federal funds for and the administration of the AARP Tax-Aide program to the AARP |

| |Foundation in accordance with the Lobbying and Disclosure Act of 1995. |

| |In 2008 AARP Tax-Aide celebrated it’s 40th Anniversary assisting low-and middle- income taxpayers. |

|Community Service |AARP Tax-Aide services are available during the standard 1040 filing season through April 15th each year at 6,,600 sites |

| |nationwide. AARP Tax-Aide provides face-to-face tax assistance at sites across the country located in senior centers, |

| |community centers, libraries and other convenient locations. |

| |AARP Tax-Aide offers free electronic filing at most sites nationwide. |

| |AARP Tax-Aide provides 24-hour year round Internet tax assistance service at its web site taxaide. Taxpayers can|

| |pose questions online and get quality-reviewed answers back within a few business days. |

| |When and where possible, AARP Tax-Aide also provides tax assistance to people age 60 and older unable to leave their homes. |

|Program Volunteers |AARP Tax-Aide assistance is provided by over 33,000 volunteers across the country who are trained and IRS-certified to provide|

| |tax assistance in filing basic tax forms. |

| |Volunteer positions include: (1) Counselors who provide one-on-one assistance to low- and middle- income taxpayers; (2) EROs |

| |who transmit returns through the software provider to the IRS; (3) Client Facilitators who play a key role in keeping busy |

| |sites running smoothly; (4) Instructors who train counselors on income tax information and tax return preparation; and (5) |

| |Coordinators who serve as leaders supervising and directing AARP Tax-Aide program activities in accordance with program |

| |policy. |

|For More Information |For sites, call our toll-free number at 1-888-AARPNOW (1-888-227-7669) |

| |Visit our public web site at taxaide |

| |Visit our volunteer website at tavolunteers |

Counselor, ERO, Shift Coordinator, and Client Facilitator Responsibility for Publicity

|Need for Promotion |We’re 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 Promotion |We 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 Volunteers |AARP 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). Or, they can visit our website at taxaide and complete our online volunteer |

| |recruitment form. Don’t 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 |The Tax Record Envelope contains important legal and other disclosure language for clients. It also encourages storage of |

|Envelope |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 |Tax Record Envelopes are also available from Local Coordinators. Due to the important disclosure information, AARP Tax-Aide |

|Envelope |envelopes must be given to all customers for whom a tax return is prepared. IRS envelopes cannot be used in place of the AARP|

| |Tax-Aide envelope. |

Site and Counselor Guidelines and Policies

|Age Thresholds |AARP Tax-Aide provides free tax assistance to taxpayers with low- and moderate-income, with special attention to individuals|

|on Service |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|Taxpayers retain sole responsibility for the accuracy and completeness of their tax forms. Counselors should encourage |

|Tax Returns |taxpayers to participate, to the extent possible, in the preparation 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 don’t e-file must sign and mail their own tax form(s) using IRS-issued labels and their |

| |own envelopes. |

|Confidentiality |All volunteers must maintain strict confidentiality and security of all taxpayer information and records at all times (See |

| |section on Confidentiality). |

|Identifying TCE-Prepared |Counselors must always mark the site’s identification number (SIDN) in the preparer's box of 1040 series tax forms (paper or|

|Returns |e-filing) or use forms overprinted with a large “S” in the box. Counselors must not sign, initial, or identify themselves |

| |on the tax form in any way. |

|800# Support at Sites |IRS offers toll-free assistance to AARP Tax-Aide Counselors via 1-800-829-8482. |

|Retaining Records & Making |Counselors must provide taxpayers with the original return if done manually or one copy of the return to be e-filed. |

|Copies |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 Confidentiality and Security Document section of this LC Guide.) |

|Working At Site, Not Home |All tax assistance, except shut-ins and electronic filing transmission, must be performed at the site, not at volunteers’ |

| |homes. |

|Tax Training Topics (Scope |Counselors will assist taxpayers only on those topics that are within scope. Scope includes tax topics covered in IRS |

|of Assistance) |volunteer training materials or in AARP Tax-Aide training classes provided that Counselors have been qualified under AARP |

| |Tax-Aide procedures below. Counselors are not to deal with topics (including state returns) on which they have not received|

| |AARP Tax-Aide training. |

|Policy and Procedures |Program policy and procedures training is conducted during all meetings with Coordinators, Instructors, Counselors, EROs, |

|Training |and Client Facilitators, etc. as well as informally throughout the year by supervising Coordinators. Meetings, |

| |correspondence, email, the volunteer extranet, Cybertax, and technology bulletins are 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 includes: |

| |Program Scope |

| |Standards of Conduct |

| |Required Quality Procedures (Intake/QR 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 in that similarly named section of the|

| |Counselor Digest |

| |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 |

| |tavolunteers: |

| |For all local and site coordinators – Quality Site Requirements |

| |For all volunteers – AARP Tax-Aide Policy & Procedures Training |

|Returns That Are Outside |For tax returns outside the scope of their training, Counselors must refer taxpayers to paid tax preparers or to the IRS. |

|Training or too Complex |Volunteers can and should decline to prepare a return which the volunteer believes would misstate the taxpayer’s 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 Service |Counselors 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. |

|Submitting Reports |Counselors should submit completed Site Sign-in Sheets to their supervisor as instructed. A Shift Coordinator or lead |

| |Counselor at a site without a local coordinator present will be assigned this responsibility. |

|Quality and Intake Forms |Second person/Counselor quality review of each tax return prepared is required. 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 more satisfied clients. All sites will be using the new AARP combined Intake and |

| |Quality Review form. An AARP Tax-Aide Intake and Quality Review form must be completed, preferably by the taxpayer, for |

| |every taxpayer for whom a tax return is prepared. (AARP Tax-Aide Intake and Quality Review form must be used, not IRS |

| |forms.) The form is sent home with the taxpayer as part of the return package and is not kept by volunteers. |

|Diversity |Serve customers with courtesy and confidentiality, regardless of sex, race, religion, national origin, creed, age, |

| |disabilities, or sexual orientation. |

Not Accepting Compensation & Potential Conflict of Interest

|Not Accepting Compensation |Volunteers 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 Interest |Volunteers must not refer the preparation of any tax return to any specific paid preparer business, including one in |

| |which they have a financial interest. Volunteers must never solicit any type of business from the taxpayers they assist |

| |or use the knowledge they have gained about the taxpayers for any direct or indirect benefit for themselves or any other |

| |individual(s). Volunteers working in AARP Tax-Aide, or any other AARP Foundation activity, which is similar in nature to|

| |outside employment or a commercial pursuit in which volunteers or members of a volunteer’s family or household are |

| |involved, must advise their supervisor of the nature and extent of the involvement. In the case of an appearance of |

| |conflict, those supervisors of the volunteer(s) will consult with higher levels of supervision within the AARP Tax-Aide |

| |Organization about any potential conflict of interest. This consultation will include the Regional or State Coordinator.|

|Lobbying & Promotional |Volunteers, including AARP Tax-Aide volunteers, while representing the AARP Foundation or participating in an AARP |

|Prohibitions |Foundation activity, will not promote products, services, or political candidates or issues, nor make use of their |

| |relationship with AARP or the AARP Foundation for personal profit or the profit of any other individual(s). This |

| |includes, but is not limited to, membership drives. |

Confidentiality and Security of Taxpayer Data

Whether e-filing or not, protecting the confidentiality and security of taxpayer data has always been a priority focus for this program and you the volunteers. In sharing their sensitive personal data with us, taxpayers have put their trust in us and given us a major responsibility to protect that information. In today’s age of stolen identities, this focus is even more critical and urgent. Leaders must ensure that all volunteers understand these responsibilities and abide by them.

There are many steps we can take to help ensure that we honor that trust and protect taxpayer information. This section is intended to provide you with AARP Tax-Aide required and recommended security controls that will help preserve the confidentiality and privacy of taxpayer data.

Data Security

1. 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.

We have taken the step of clearly noting that the certification of a Counselor now has two significant and critical components. First, the Counselor must train and pass the IRS test. Second, all must agree to the Standards of Conduct and note that agreement by signing the statement. We take these statements very seriously and expect that you will as well.

2. 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 another volunteer, 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.

3. Do not send taxpayer data via regular e-mail. Taxpayer data can only be sent through TaxWise.

4. Forms 8879 with taxpayer’s supporting W2s and 1099 documentation have a three-year retention requirement from the return due date or IRS received date, whichever is later. This information must be sent to the local IRS territory office by the end of April. Forms 8879, W2s, 1099, etc. must not be kept by AARP Tax-Aide volunteers beyond April 30th.

5. For numerous reasons, including taxpayer data security and confidentiality, 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).

6. Appropriate steps to secure taxpayer data must be taken at all times. Any piece of equipment, computer (personally owned or site sponsor owned) and/or any external memory devices, such as a flash drive, on which taxpayer data resides must contain encryption software. Any taxpayer data must be in an encrypted file. This applies to all computers, including personally owned and site-sponsor-owned computers. Slave computers on a server that never have the taxpayer information, or a computer running TaxWise™ from a removable device that is encrypted do not require encryption software. If all taxpayer data is removed by TPClear or an eraser program from a computer or flash drive prior to its leaving the tax site, the equipment no longer requires encryption software since no taxpayer data is present. However, please make sure that you backup all files and data on an encrypted removable storage media prior to running TPClear or an eraser program because all taxpayer files and settings are deleted by these programs. More information on the AARP Tax-Aide encryption software and the TPClear program can be found and on tavolunteers.

7. By April 30th, taxpayer data must be deleted and purged from all computers, personal or loaned, no exception. For IRS loaned computers, use the wipe disk program loaded on the IRS loaned computers. For non-IRS equipment, use TPClear (if not provided by your site leadership it is available for download on tavolunteers).

8. During the season, the operating system of any computer containing taxpayer data must be password-protected. Additionally, for multiple security reasons, the TaxWise™ Admin account must be password-protected. If you have any questions about how to password-protect either, please see a volunteer leader at your site or go to tavolunteers and see the General Security document under Security & Confidentiality for additional guidance. Please do not share your passwords with non AARP Tax-Aide volunteers. 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 us and take care to protect). Here are some general guidelines to be followed when 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.

9. Use the AARP Tax-Aide provided anti-virus and firewall software program to protect all AARP purchased and donated computers and contents from viruses and hackers. This software and license key should only be used on computers that are being used for AARP Tax-Aide business only; use on any other computer is prohibited. Update this software at least weekly. AVG Internet Security Suite 8.0 is the current version used by AARP Tax-Aide. The download link in AVG for our specific version can be found at under products. The license key needed to download the product is available from your supervisor or by emailing Taxaidetech@ for more information..

10. If a volunteer uses a personal computer during the season for tax preparation, AVG or other anti-virus and firewall software must be installed (see #9 above for additional details on AVG downloads and installation). If a volunteer is not using AVG on a personal computer and feels that the anti-virus and firewall software being used is secure and reliable, regular updates must be performed. (At the end season, the volunteer MUST run the TPClear program, to ensure that all taxpayer data has been removed from their computer. More information on the TPClear program can be found in ‘The Technology Management Guide’ and on tavolunteers.

11. If possible, any site that uses two or more computers should consider networking. In a networking environment only one computer contains taxpayers’ data, requires TaxWiseTM updates and needs to be backed up but all connected computers have access to all returns. Only that one computer needs to be extra secured at all times when not being used. Personal computers should not be used as the Master computer, unless it is used only for the AARP Tax-Aide program during the season. Wireless networking of computers is being evaluated but is currently still prohibited by the AARP Tax-Aide program. More networking and configuration information is located on the AARP Tax-Aide extranet tavolunteers.

12. Taxpayer data must not be stored on site owned computers. It is advisable to use TaxWise™ Online when using site owned computers. If that is not possible as the site owned computers do not have high speed Internet connections, run TaxWiseTM from an encrypted external drive (such as a flash drive). Information on how to encrypt removable storage media is located on tavolunteers in the Security and Confidentiality section.

13. States allowing the retention of e-file data for use the following season must allow the taxpayer to opt out of retention. If the taxpayer agrees to allow retention, his or her signature on the Authorization form is required. Only one person per state, determined by the SC, is allowed to retain the data. If you participate in the Data Retention program you must still delete the data from your computer at the end of the season. You must not retain your own copy of the data. It is to be backed up to a disk, flash drive, etc. AND transferred in the off season to the one person assigned the responsibility of maintaining that data in your state. The data should not be uploaded on computers any earlier than January, preferably late January. More information on the Data Retention can be found in the “The Technology Management Guide” and on the AARP Tax-Aide extranet at tavolunteers.

14. Securely remove all taxpayer information from hard drives before disposal of computers. TPClear or an Eraser program will remove the data. CAUTION: The current version of TPClear may not work properly on computers that have VISTA installed as the operating system. See more information on ‘Unusable Equipment Disposition’ in the “Technology Management Guide” at tavolunteers.

15. Volunteers should 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 discretely; 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:

❖ 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).

❖ Inform your volunteer supervisor about the situation.

Physical Security

1. 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.

2. Store computer equipment in a secure/locked location at a site, if left at a site. If you take the computers home, store them inside your home in a secure and safe place.

3. 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 Master 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 master 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 Master computers during site hours, where it is physically possible to use the cable lock. Email taxaidetech@ if you would like to request a cable lock.

4. Do not store computers in your car or leave computers unattended in a visible area of a car.

5. Before leaving your computer for a break, turning off your computer, or closing the lid on a laptop when working with taxpayer’s data, you must exit TaxWiseTM (this applies to IRS, AARP Tax-Aide, and personal computers) and close the encryption software (AARP Tax-Aide computers). Closing the lid on a laptop may only put the computer in a state of "standby" or "hibernation", which means TaxWiseTM is still open and the data is vulnerable.

6. Sites should be 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 customers.

7. Paper forms (W2s, 1099, 8879s, etc.) are very vulnerable for theft due to exposed social security numbers and other taxpayer data which is unable to be encrypted. Forms 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

This covers computers, removable storage media (flash drive, floppy disk, CD,) and paper lost, stolen, or damaged with taxpayer data residing on it.

Computers, removable storage media (external drive (such as a flash drive), floppy disk, CD,) and paper used for tax preparation such as Form 8879, backups and data storage contain information that is private to the taxpayers involved. Should these be lost or stolen with taxpayer data, 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.

❖ 1-800-424-2277, ext 36021 or ext 36027 (during business hours), or 1-202-434-6021/6027 (after hours), must be called 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.

❖ Inform your volunteer supervisor about the situation.

Computers lost, stolen, or damaged without taxpayer data residing on it:

Even with reasonable care and security, AARP or IRS equipment may be stolen or lost in fire, flood, or other natural disasters. Should a loss of AARP or IRS equipment occur, the state’s TCS must be notified. Please tell your supervisor so he or she can get the information to the TCS. If your supervisor is unavailable, call 1-800-424-2277 ext 36021 or 36027 (during business hours), or 1-202-434-6021/6027 (after hours), and AARP Tax-Aide staff will make sure the appropriate notification is made.

Site Information, Lists & Guidelines

|Site Lists & Forms | |

| |Beginning this tax filing season, LCs and DCs will have two options to update site information and site schedules; the existing |

|(A New Process for |manual option involving site forms and lists and a newly introduced Site Management and Updating Web tool that will enable |

|Viewing, Updating and |direct entries and updates. LCs and DCs should follow the directions given by their SC regarding the use of this system. |

|Managing Site | |

|Information) |Existing manual option |

| |Site lists and forms (or email containing comparable information) can still be used to collect and submit new and updated |

| |information about sites to the Administrative Specialist for your state. The ADS typically distributes a site list in the fall |

| |to the coordinators so that they can update site information. This list is marked up with changes/deletions/additions as |

| |necessary and sent back to the ADS. The ADS can then input changes to the national database based on the information provided |

| |by the LCs and DCs (or the ADS coordinates with the National Office to ensure that the information is updated as necessary). |

| |The site forms referenced here are available for ordering and are posted on the volunteer website at tavolunteers. |

| | |

| | |

| |Site Management and Updating Web |

| |This new tool is intended to streamline site management and information processes, provide access to DC/LCs directly, while |

| |allowing ADS and SC oversight and quality control. This optional new system will increase flexibility and accuracy. It |

| |provides: |

| |24x7 “one stop” source for site management information |

| |Site schedules for resources and leadership |

| |Additional “links” |

| |Insurance binder request |

| |Activity reporting history |

| |online training |

| | |

| |The new Site Management and Updating Web tool will enable LCs to sign on with their Volunteer ID number and verify (and in some |

| |cases modify) Site Information including contact name and telephone numbers, location address, hours of operation, e-file |

| |status, AARP Tax-Aide site management, opening and closing dates, open and close times, appointment requirements (if any), |

| |location type, languages spoken, handicap accessibility, and prior year activity statistics. Changes are immediately reflected |

| |on the AARP site locator website and on the AARP Tax-Aide 888 # within 24 hours once the volunteer hits “save”. |

| | |

| |This information is accessible from any computer with an Internet connection. Administrative Specialists and State Coordinators |

| |also have access to this information and will advise you if they wish to have you participate in the first year rollout of this |

| |new system and, if so, how to access it. |

| | |

| | |

| | |

| | |

|Importance of Accurate |Accurate Site lists and schedule information ultimately lead customers to our sites. Whether calling a local office (for |

|Site Lists |example, IRS district office) that has a printed list or accessing the site database directly via the 888# or Web page, the |

| |customer relies entirely on the accuracy of the data. If data is incorrect or missing, the customer is misdirected or a valued |

| |site is overlooked. Both consequences are bad for the program and its volunteers. |

| | |

| |The National Office receives this updated information from the volunteer leadership directly from the information put into the |

| |new Web tool or via the ADS’ efforts to update the national database. The National Office in turn notifies the IRS about |

| |changes to site information via an automatic process in which the information in the national database is transmitted to the |

| |IRS. This automatic updating process to the IRS occurs twice a week, 52 weeks a year. Additionally, the accuracy of the site |

| |information has an impact on the ordering of IRS tax software (a site must be listed as an e-file site in the national database |

| |in order to receive software.) |

|Site Number / Identifier |Each site is required to have a unique identification number (SIDN). This number is shown on the Web-enabled tool and is used |

| |for reporting activity counts. If this number is not known, it can be obtained from the supervising coordinator or the |

| |Administrative Specialist. This number is also to be used on all paper and e-filed returns. It is recommended that the SIDN be|

| |treated as a permanent number and not transferable to another site. |

|Assigning District or |Each site must have an assigned a District and Local Coordinator in the national database. These volunteers must also hold the |

|Local Coordinators to a |title of District or Local Coordinator in order to be listed with the site in the database. This database requirement is needed|

|site |to improve the accessibility of the activity reporting system as well as the new web enabled site management system. |

|Closing or Deactivating a|If a site is permanently closed or a duplicate is discovered in the site list, coordinators should write “R” (Remove) in the |

|Site |space on the list or form for "Site Status." If a site is just closing for this season but may be reactivated in the future, |

| |they should write "I" (Inactive) in the space for "Site Status." Columns have been added to the right of the report to permit |

| |printing of error messages when the coordinator information that was provided is incorrect. The ADS is responsible for updating|

| |the national database within site information changes. These changes, at this time, cannot be changed with the Web tool and |

| |must be communicated to your ADS. |

|Contact Names & Telephone|The space labeled "Contact Name" may be a person's name, or title such as receptionist or appointment taker, or may be left |

|Numbers |blank. The space labeled "Contact Phone" is the number for a taxpayer to call for information about the site or to make an |

| |appointment. This contact information will be shown on the site locator available to the general public. Sites designated as |

| |"appointment only," must show a number which will be given out to the public. By using the Web tool, this information can be |

| |changes instantly should emergencies or people change at any time. |

|Site List Submissions |The Web-enabled tool is actually a window into the national database, VMIS. As such, the information reflected in tool will |

| |reflect the current site information provided by volunteers and recorded in the national database. Changes made in the Web tool|

| |will update the national database as soon as the “Save” button is hit; or site lists and forms must be returned to the state’s |

| |Administrative Specialist for updating in the site database, as soon as possible but no later than November 1. |

| | |

| |Volunteer should strive to have the site lists updated by this date. After this date, changes can still be submitted or made |

| |directly in the Web tool whenever possible. Site data is electronically transmitted to the IRS bi-weekly all year long to enable|

| |the IRS to update their database and website. |

Ordering Program Materials

|From Whom? |Coordinators and Instructors will need to order administrative (Site and Personnel forms, expense statements, etc)|

| |or publicity (posters, flyers, brochures, etc) materials from the AARP Fulfillment warehouse, the IRS (training |

| |materials and tax forms), and from state taxing agencies (if required). |

|Administrative/ Instructor|Thumb-nail images of material are included in the Administrative/Instructor packets along with selected samples of|

|Packets |materials and are shipped automatically in the fall to coordinators listed in the national database. Because the |

| |AARP Tax-Aide material requirements will be detailed in these packets, leaders usually do not place orders needed |

| |for the tax season or Counselor training with AARP Fulfillment until after receiving this Packet. |

|How To Order Materials |After the packet shipments are delivered, all individual items are available for ordering. There is a new AARP |

| |Tax-Aide Program Order Form for material available through AARP Tax-Aide. It is available on the volunteer |

| |extranet, is included as a sample in this guide, and a copy will be sent with orders mailed from the AARP |

| |warehouse. Additionally, PDF version of many of the items are posted on the volunteer extranet to aid volunteers |

| |in deciding what to order. |

| | |

| |Requests for IRS materials should be made using the standard methods and forms developed by the IRS and in use |

| |previously. |

| | |

| |The new AARP Tax-Aide Program Order Form contains all the AARP Tax-Aide program material that you can order |

| |through AARP Tax-Aide. If an item does not exist on the order form, you can not order it from AARP Tax-Aide. The|

| |order form has instructions on the back to help explain how to correctly order AARP Tax-Aide material. |

| |Additionally, an online version of the form will be posted on the extranet with links to assist in the ordering |

| |process. This online form still needs to be emailed/faxed/mailed to the fulfillment department. |

| | |

| |Please use the new form when placing an order as it will minimize errors in fulfilling your requests. For faster |

| |processing, orders may also be faxed to Fulfillment at (703) 541-5921 or (703) 541-5922 or e-mailed to |

| |fulfillment@. Telephone orders or collect calls cannot be accepted. |

| | |

| |It can take up to 30 days for delivery, so volunteers should submit the order form early enough to allow adequate |

| |time for delivery. There is a back order system, so items marked "BO" (Back Ordered) or "DF" (Deferred Shipment) |

| |on the packing list which accompanies the material should not be reordered. |

|Avoid Stockpiling & P.O. |Materials should not be stockpiled by volunteers – over-ordering drives up printing and shipping costs |

|Boxes |significantly. Because some shipments are sent by UPS, P.O. box numbers are not acceptable as addresses. If a |

| |street address is not possible, include a phone number so UPS can call to arrange delivery. |

|Ordering AARP Counselor |At the planning meetings in the fall, specific coordinators or Instructors may be designated to handle ordering |

|Class Materials |for Counselor classes. Responsibility for placing these orders must be clearly designated to avoid duplicate |

| |orders. |

|Ordering Software for |The software ordering process begins in September and continues into January. However, before an order can be |

|e-filing Sites |placed into the IRS system, via your state’s AARP Tax-Aide Technology Specialist, it must have an EFIN, a SIDN, |

| |and be noted in the AARP database as an e-file site. Software orders are filled on a first-come, first-served |

| |basis. Shipments begin in early December. |

| | |

| |Please note that the volunteer ordering this software can impact the ease with which the activity reporting system|

| |works for the LC and DC. Accurate identification of the SIDN for which the software is ordered is critical. |

|Ordering IRS Materials |All IRS material for Instructor workshops, Counselor classes, or tax sites must be ordered directly through the |

| |IRS SPEC office (the IRS staff supporting our and other volunteer programs) per their ordering instructions. New |

| |in 2008: The IRS will email the current year’s Form 2333V directly to volunteers who usually make the materials |

| |order. Follow the instructions of the Form 2333V (in PDF format) which will include the date needed and last date|

| |accepted. The PDF will save to your computer and you will be prompted to send it as an attachment to |

| |pdf.orders@linprod1.publish.no.. You will be sent an acknowledgment email stating your order has been |

| |received and receive another email each time a product is shipped by the IRS Distribution Center. Your order will|

| |be reviewed and approved by your IRS Relationship Manager. If you order IRS materials through another AARP |

| |Tax-Aide volunteer or an IRS SPEC employee, continue your process as you would normally do to receive materials. |

| | |

| |Allow one month for the IRS to make the delivery. P.O boxes cannot be used for these shipments from the IRS. |

| |Everyone on the list will automatically be shipped a Pub 17 in the same quantity as the number of training manuals|

| |requested. The Pub 17 will come separately late in the year or even January. Emergency orders may be telephoned |

| |to the IRS SPEC Office. |

|Counselor Digests and |The Counselor Digests, in particular, are needed during the program policy and procedures training portion of |

|other Materials |Counselor Classes. All Counselor Digests, name tags and AARP Tax-Aide shirts for Counselors’ use must now be |

| |ordered via the AARP Tax-Aide Program Order Form. The SC will determine statewide instructions for ordering these|

| |items for both Counselor Classes and sites. Consult with your supervising coordinator to determine your state’s |

| |procedures before ordering these AARP Tax-Aide materials. |

| | |

|Ordering Site Materials |Local Coordinators should order material for their tax assistance sites by early January. Procedures for |

| |obtaining state or local tax materials will be provided by the State Coordinator if appropriate. One AARP |

| |Tax-Aide poster (D143), with the white space for local information and civil rights language, is required by the |

| |IRS grant to be posted at all sites (samples are in the Administrative/Instructor Packet). Before ordering site |

| |and publicity materials, please factor in what has already been received from the advance materials shipped by the|

| |National Office. |

| | |

| |The following items, at a minimum, should be ordered (i.e. they are not automatically shipped): |

| |Site Sign-In Sheet (D18386) |

| |Volunteer Name Badges (C2358) -- note that this item has changed and now comes in sheets of 6 that can be used in|

| |a printer |

| |Counselor Digest (D16276) |

| |Three items are considered required and all AARP Tax-Aide sites must use the following because of legal |

| |considerations: |

| |AARP Tax-Aide Poster (D143) – Displays AARP non-discrimination language required by the IRS grant. The IRS |

| |non-discrimination poster should not be used because it references non-discrimination based on age. The grant we |

| |have with the IRS is specifically targeted to taxpayers age 60 and over. |

| |AARP Tax-Aide Intake and Quality Review Sheets (D18445) – These sheets must be used with each taxpayer helped with|

| |a return. The AARP Intake and Quality Review Sheet contains required legal language regarding data retention and |

| |excludes Social Security numbers. The IRS version does not stress the data retention in the way required by our |

| |legal department and asks for social security number. As a result, the IRS Intake Sheets are not acceptable. |

| |AARP Tax-Aide Tax Record Envelopes (D12225 for English version, D17464 for Spanish version) – Envelopes contain |

| |required AARP legal statements regarding data retention and responsibility disclaimers. Because of this, the IRS |

| |Tax Record envelopes are not acceptable. |

|Personal ID Labels |The National Office will send coordinators a supply of personal name and address labels with their volunteer |

| |identification number to be used on their own expense statements and AARP Tax-Aide Order Forms sent to national |

| |office. A pre-addressed, postage-paid reorder card is included and can be used to order additional labels. |

|AARP Tax-Aide Manuals, |The Policy Manual, handbooks, guides and digests, with the exception of the Counselor Digest, will be |

|Digests and Guides |automatically sent to volunteer leaders based on the positions they are assigned to within the national database. |

| |As a result, leaders will not need to order these items. Counselor Digests should be ordered via the AARP |

| |Tax-Aide Program Order Form. In addition, all these booklets will be posted on the Volunteer extranet. |

Expense Reimbursement

|Period of Eligibility |Tax 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 Expenses|Expenses for state/local tax assistance cannot be reimbursed when no federal tax assistance is intended to be provided. |

| |Meals and refreshments are not reimbursable for any volunteer (i.e. Counselors, coordinators, and Instructors) during |

| |Counselor classes and when assisting at regularly scheduled sites, except in rare cases when the SC authorizes overnight|

| |stays. The SC must also provide his/her approval signature on the expense statement. |

|Reimburse- |Counselors, Client Facilitators (CF), Shift Coordinators (SCO) and Electronic Return Originators (EROs) elect a flat |

|ment Options |rate stipend of $35, OR itemize their expenses related to their travel costs. Volunteers in these positions may waive |

| |reimbursement, or may choose to be reimbursed. If they choose to be reimbursed, they can only select ONE of these |

| |reimbursement options for the entire season. Either reimbursement option covers expenses incurred during the training |

| |period and the tax assistance season as outlined in the “Period of Eligibility” above. |

|Direct Deposit of |The option of direct deposit of reimbursements is available to all volunteers. Direct Deposit is beneficial as |

|Reimburse-ments |volunteers do not need to wait for the checks to be mailed to them and it minimizes the chances of checks being lost or |

| |misplaced. |

| | |

| |Volunteers who wish to take this option should submit their direct deposit form prior to submission of their |

| |reimbursement request in order to enable the financial department at the National Office sufficient time to set up their|

| |direct deposit instructions in the accounting system. Although direct deposits can be established at any point in the |

| |year, it is recommended that volunteers who wish to establish direct deposit for their reimbursement request do so prior|

| |to the beginning of March. Volunteer who have already set up direct deposits with AARP do not need to resubmit their |

| |request unless their bank account number has changed, or they wish to receive an email notification of the deposit and |

| |had not previously set this up (an email section appears on the direct deposit form). |

| | |

| |To establish direct deposit of volunteer reimbursements, volunteers can go to the Extranet (listed on the cover of this |

| |manual), or use the form at the back of this manual. Please follow the instructions carefully, and please print |

| |clearly. |

|Required Approval |Without exception, all SCO, COU, CF, and ERO expense claims require the approval signature of the supervisor. This |

|Signature |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 |In some cases, volunteers may not be able to wait until May to be reimbursed for training expenses if they incurred |

|Counseling Expenses |lodging expenses. A State Coordinator may authorize preliminary reimbursement for these expenditures and must sign the |

| |expense claim prior to it being submitted to the National Office for processing. In these instances, “Preliminary” |

| |should be written on the top of the Expense Statement when it is submitted. This will alert the National Office staff |

| |that the expense statement is not a final request and needs special handling. |

Flat-Rate Or No Reimbursement

| | |

|Using Counselor Flat-Rate|Only SCO, COU, EROs and CFs who elect Flat-Rate reimbursement should sign a Counselor Flat-Rate Reimbursement Form (CFR)|

|Reimburse-ment Forms |at the end of the tax season. Flat-Rate Reimbursement is a one-time reimbursement option covering all expenses |

|(CFRs) |incurred, including training, tax assistance, and supplies for the year. No names may be added to the CFR, but address |

| |corrections are permitted. CFRs are sent to Local Coordinators at the completion of the process of updating the |

| |volunteer roster (see Volunteer Roster & Record Keeping section of this guide.) |

|Flat-Rate w/o Forms |Any Counselors, EROs , SCO, and CFs who seek Counselor Flat-Rate, but cannot use the flat rate form, must submit their |

| |claim on an expense statement. |

|No Reimburs-ements |Some Counselors, EROs, or Client Facilitators do not which to receive reimbursement. In these cases, no action is |

| |necessary. |

Itemized Reimbursement

| | |

|Advance Approval Requirements|All itemized tax assistance expenses, regardless of the volunteer’s 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 Use |Counselors who wish to itemize expenses will receive a blank expense form from their supervisor at the end of the tax season.|

| |Detailed records of all claimed expenses must be provided, along with appropriate supporting receipts (that clearly support |

| |the amount of reimbursement being requested is required for expenses other than mileage). Expense statements that do not |

| |provide sufficient detail and/or receipts that do not support the amount being requested will not be processed by the |

| |National Office and will be returned. |

|Meal and Refreshment Expenses|Meals and refreshments are not reimbursable for any volunteer (i.e. Counselors, coordinators and Instructors) during |

|Not Reimbursed |Counselor classes and when assisting at regularly scheduled sites, except in rare cases when the SC authorizes overnight |

| |stays. In these rare cases, the SC must also sign the expense statement. See section on Miscellaneous expenses for |

| |direction on coverage of “coffee and donut” expenses. |

|Reimbursable Administrative, |Coordinators (other than Shift Coordinators), but not Counselors, EROs, or CFs, may incur reimbursable administrative, |

|Training, & Publicity |training, and publicity expenses, including: |

|Expenses |Travel Copying charges (administrative only, not tax returns) |

| |Lodging Meals (except as explained above) |

| |Postage Nominal training facilities charges (only with SC approval) |

| |Supplies Telephone charges |

|Mileage Claims |Mileage claims must be documented by listing each date of travel; the location(s) and the roundtrip mileage. The location |

| |and roundtrip mileage is needed only once for repeated trips to and from the same location (if the paper version of the form |

| |is used), but the individual dates must be listed. If the excel version of the form is used (available on the volunteer |

| |extranet), each date must be listed separately in order to correctly calculate the amount to be reimbursed. Be sure to |

| |include the total mileage also in these cases. Expense statements without individual dates can not be processed. Mileage |

| |expense forms that are not filled out correctly will be denied and returned; therefore it is important to fill out the |

| |expense form with the necessary amount of detail and specificity. |

| | |

| |EXAMPLE of correctly recorded mileage using the mileage rate effective 1/1/08 (you would naturally need to use the mileage |

| |rate in effect at the time of actual travel) : |

| | |

| |Activity |

| |Activity & Location |

| |Transportation Cost |

| | |

| |Code |

| |Date |

| |(including miles driven) |

| | |

| | |

| |I |

| |2/5 |

| |Anytown Library, 10 miles round trip |

| |1 x 10 = 10 miles (@ $.505 |

| | |

| | |

| |$5.05 |

| | |

| |I |

| |Multiple |

| |Anytown High school, 8 miles round trip |

| |(Feb 5, 12, 19, 26, Mar 5, 12, 15, 19, April 2, 9) |

| |8 x 10 = 80 miles (@ $.505 |

| | |

| | |

| |$40.40 |

| | |

| | |

| | |

| |Total cost |

| |$45.45 |

| | |

| | |

| | |

| | |

| | |

| | |

| |EXAMPLE of incorrectly recorded mileage (using 01/01/2008 mileage rate): |

| | |

| |Activity |

| |Activity & Location |

| |Transportation Cost |

| | |

| |Code |

| |Date |

| |(including miles driven) |

| | |

| | |

| |I |

| |Multiple |

| |Anytown (Feb, March, April) |

| |Total of 90 miles round trip (@ $.505) |

| | |

| | |

| |$45.45 |

| | |

| | |

| | |

| |Total cost |

| |$45.45 |

| | |

| | |

| | |

| |Note Regarding the Mileage Rate to be used: As of the printing of this manual (November 2008), the mileage rate in effect |

| |for the AARP Tax-Aide program is $0.585/mile. This mileage rate may be revised at the beginning of the calendar year for |

| |2009. We will advise volunteers via Cybertax if and when the rate is changed as well as the effective date of the change. |

| |In addition, the official rate to be used by the program will be posted on our extranet tavolunteers. |

|Other |To ensure that the program efficiently uses its limited financial resources, as well as to comply with AARP or IRS policies, |

|Non- |the following expenses are not reimbursable: |

|Reimbursable Expenses |Mileage for a single shut-in visit that exceeds the reimbursable maximum of 30 miles per roundtrip. In these instances, the |

| |first 30 miles is reimbursable, anything over that will not be reimbursed. |

| |Mileage for shut-in visits for taxpayers under age 60, or who do not receive federal tax filing assistance, are not |

| |reimbursable by the grant. |

| |Instructor workshop expenses for any attendees exceeding the reimbursable maximum of two per Counselor class plus all new |

| |instructors. |

| |Counselors’ e-file training expenses beyond reasonable local travel costs. |

| |Payment of any type for tax assistance sites. |

| |Any automobile expenses other than mileage, parking or tolls reimbursement. |

| |Personal expenses: alcoholic beverages, entertainment, flowers, greeting cards, personal long distance phone calls. |

| |All spousal expenses. |

| |Postage for mailing IRS Form 9325 (e-filing acknowledgement) to clients. |

| | |

| |All necessary program supplies/services are provided to SCO, COU, ERO and CF volunteers by the National Office and/or |

| |volunteer leadership in your state. As a result, the following are not reimbursable: |

| |Books, reference materials, training or training materials. |

| |Secretarial services or post office box rental. |

| |Any permanent equipment such as: briefcases, calculators, copiers, file cabinets, pencil sharpeners, staplers, staple |

| |removers, computer, printers and computer software. |

| |Rental of overhead projectors, movie projectors or VCR's; telephone equipment and installation. |

| |Equipment maintenance, repair or supplies, including for computers and printers (consult with supervisor for exceptions), |

| |projectors (except bulb), VCR's, etc. |

| |Paid publicity. |

| |Personalized stationery or business cards. |

|Miscellaneous Expense |When mileage is excessive and air travel is approved by the SC, mileage, parking, additional motel and meal expenses, as a |

|Clarifications |result of travel by car, are reimbursable only to the extent that they do not exceed the cost of quoted airfare plus |

| |transportation to and from the airport. In such instances a copy of the airfare quote should be submitted as supporting |

| |documentation. |

| |Consistent use of isolated locations is discouraged due to the costs involved. Isolated locations are defined as locations |

| |that require the majority of the Counselors working at the site to travel in excess of 30 miles roundtrip to provide services|

| |at the designated site. Options available to minimize these costs include: |

| |Scheduling coverage of the site using teams that are present several times during the season rather than every week. |

| |Aligning volunteers and sites more closely (either through finding sites closer to the pool of volunteers or recruiting |

| |volunteers that live closer to the population of taxpayers being served.) |

| |Exploring the possibility of persons being brought to closer sites using senior vans, carpools, etc. |

| |End-of-season functions for recognition of Counselors should be confined to pot-luck, coffee and donuts, or other nominal |

| |expenditure affairs. In such instances, when the expense statements are submitted for processing, the number of people |

| |attending the function must be recorded. Expenses statements that do not include this information will not be processed. |

| |Lunches, buffets, and other expensive gatherings cannot be reimbursed. Mileage to/from these functions is also not |

| |reimbursable. |

| |“Coffee and donuts” expenses are confined to counselor attended trainings. In such examples, the maximum amount of |

| |reimbursement is $1.50 per person for the entire training period. This reimbursement is available for SC, DC, or Instructors|

| |only. Receipts are required and the number of counselors in attendance must be noted on the receipts. |

| |Expenses of maintaining, repairing and supplying consumables (like ink cartridges) for computers and printers for e-filing |

| |may require supervisor, SC and/or TCS approval. Ask first! These items are often purchased nationally and may already be |

| |available. |

| |The AARP Foundation qualifies to receive state sales tax exemptions in 23 states. The exempt certificates and additional |

| |instruction is available on the volunteer extranet under “Forms”. In addition, the Sr. Field Support Technician assigned to |

| |your area can provide these documents to those volunteers not having access to the extranet. |

| |Booths or exhibits at senior fairs should be combined with other AARP or Foundation activities or limited to nominal expenses|

| |not to exceed $25.00. |

| |Administrative copies produced on personally-owned equipment may be charged at a cost not to exceed 5¢ per copy or the cost |

| |of the paper. |

| |Current mileage rate is $0.585 per mile. This rate is reviewed annually and is subject to change. The current mileage rate |

| |will be posted on the volunteer extranet and notice of change will be emailed via Cybertax. |

| |Current flat rate for Counselors is $35.00 per season. |

| |Current flat rate for Coordinators, Instructors, & Specialists is $50.00 per season. |

|E-Filing Expenses |In an effort to increase the visibility into the costs for e-filing, this cost category has been broken out as |

| |follows. |

| |An activity code of “S” has been assigned for e-file expenses related to: |

| |Purchasing expendables like paper and printer cartridges |

| |Purchasing computers or printers with Donated Funds by SC special authorization |

| |Questions regarding computer repairs should be direct to your TC or TCS. |

| | |

| |These expenses incurred directly must be reported using AARP Tax-Aide’s standard Expense Statement (E234). Since |

| |Shift Coordinators, Counselors, Client Facilitators, and EROs can only claim the flat rate or itemized “I” coded |

| |expenses, coordinators (other than Shift Coordinators), Instructors, or Specialists should purchase and be |

| |reimbursed for the e-file expenses for their site(s). The Local Coordinators and Technology Coordinators are |

| |expected to support their e-file Counselors in this area. |

| | |

| |Expense statements should NOT be submitted for consumables obtained via the National Consumables Contract through a |

| |National Vendor. These expenses are paid directly by the National Office to the vendor. Items included on the |

| |consumables contract include: Toner Cartridges for: HP 1022, HP 1012, HP 1160/1320, HP 2015, HP P1505 Brother HL |

| |1440, Lexmark E320/E322, Lexmark E312/E312L/E310, and Projector bulbs/lamps for: Epson S3, Epson S4, Epson S5, Epson|

| |S6, Epson 750c, Epson 1700c. |

|Top Things that Cause a Delay| |

|in Processing an Expense |[pic] |

|Statement | |

| |Header information missing or not clear |

| |Volunteer ID number, state/split, position code |

| |Volunteer is not listed in the national database or they have no active assignments in the national database. A |

| |volunteer must have an active assignment in the national database to receive reimbursement. |

| |Address listed is different from the address in the national database. The √ helps with seasonal addresses, but |

| |does not help if the address listed is completely different from any listed in the national database. |

| |Mileage detail. Exact dates, number of miles, number of trips, and current rate used. Remember that the mileage |

| |rate is reviewed and re-evaluated each year and is subject to change. The correct mileage rate will be posted on |

| |the AARP Tax-Aide Volunteer extranet at tavolunteers |

| |Wrong activity codes. Each and every activity for which a volunteer is requesting reimbursement must have an |

| |identified activity code (shown in the “Grouped Activity Codes” section in the illustration above. |

| |Requesting flat rate when itemized statement already submitted. Remember that a volunteer can only get one type of |

| |reimbursement for the year – either a single flat rate OR itemized reimbursement. They CANNOT get both. |

| |Requesting itemized reimbursement when a CFR signed or flat rate statement was already submitted. |

| |Requesting flat rate and itemized on same statement. |

| |Missing signatures; supervisor ID number. |

| |Using wrong titles/codes for assigned positions. |

| |Extraordinary expenses requiring explanation, justification and/or approval by SC or TCS. |

| |Lack of documentation or receipts that clearly support the amount being requested. |

Coordinator, Instructor, Specialist Expenses

|Leadership Reimburse-ment|Leaders seeking reimbursement may elect to take the Leadership Flat-Rate Reimbursement or they may itemize expenses for the |

|Options |year. In either case, expense statements should be completed and submitted to the supervising volunteer. Instructions for |

| |completing the expense statements are found on the back of the form, and include the necessary approval procedures. Forms |

| |are included in the Packets and are posted on the Extranet at tavolunteers. |

| | |

| |Leaders are asked to submit their expenses on a timely basis in order to enable a clearer picture of the program costs |

| |throughout the year. Ideally, expenses should be submitted in: |

| |January (for activities held from October through December), |

| |During the regular expense submission process from April 16 through June 30 (for any expense they incur from January until |

| |June), and |

| |September (for any remaining costs associated with the program). |

|Leadership Flat-Rate |Leadership Flat-Rate Reimbursement is a one-time reimbursement option covering all expenses incurred, including |

|Reimburse-ment |coordinating, training, tax assistance, and supplies for the year. Leaders who choose this option must submit an expense |

| |statement noting the year, "Leadership Flat Rate," the amount, and activity code "C." Leaders who elect the flat-rate |

| |reimbursement should not submit any other requests for reimbursement for that year. Flat-rate expense statements must be |

| |submitted between April 15 and June 30. |

|Leadership Itemized |The Leadership Itemized Expense Reimbursement option also covers all aspects of AARP Tax-Aide work but requires detailed |

|Expense Reimburse-ment |reporting of activities and submission of receipts for all expenses except mileage. Leaders who choose this option will |

| |submit their expenses on an expense statement. Itemized tax assistance expenses are charged to activity code "I" and may |

| |only be submitted after April 15. |

| | |

| |Expenses related to other activities should be submitted close to the time in which they incurred the expense. These |

| |expenses must be supported by itemized receipts that clearly identify the amount incurred and for which they are asking for |

| |reimbursement. |

|Submitting Leadership |Leaders should submit itemized expense statements monthly or quarterly to enable a more accurate picture of the costs for |

|Expenses for |the program throughout the year. However, at the most basic, all expenses must be submitted by September 30 (if not done so|

|Reimburse-ment for |earlier) because this is the end of the fiscal year for the program. |

|Itemized | |

|Expenses |When submitting expenses, they should sign the four copies of the form, retain one copy (plus one copy of receipts), affix |

| |their own labels to the remaining three copies and send them (with one copy of receipts attached on top) to their |

| |supervising coordinator for approval. The supervisor will retain one copy of the expense form and forward the remaining two|

| |copies (along with the supporting receipts) to the National Office for processing. Regardless of activity performed, each |

| |volunteer has only one supervising coordinator. |

Expense Approval Procedures

|Review Authority |Supervising coordinators review expense statements and Counselor Flat Rate forms for accuracy and appropriateness, and |

| |ensure that all appropriate receipts are attached and that the receipts support the amount being requested. If all is |

| |satisfactory, the supervising coordinators sign, add their own ID number as authorization for payment, and retain a copy. |

| |Any expense statements not signed by the supervising coordinator of record as shown on the roster will be returned by the |

| |National Office. |

|Designated Alternate |Supervising coordinators who will be unavailable for approvals should designate alternates to sign for them. The alternate |

|Reviewers |writes in the name and ID number of the supervisor of record, and signs his/her own name and ID number underneath. The |

| |alternate should retain one copy to send to the supervisor of record. |

|Personal ID Label |Supervising coordinators receive a supply of personal ID labels. These are to be affixed over the name and ID section of |

| |two copies of their own expense statements. Coordinators are urged to use these labels to speed the identification and |

| |reimbursement process. If no label is available, enter the volunteer's ID number, name and address, and submit the expense |

| |statement. |

|Temporary & Seasonal |If the reimbursement check is to be mailed to a temporary or seasonal residence, apply the label in the upper left corner of|

|Addresses |the statement for verification. Write the name and temporary address in the name/address field, checking the "mail check |

| |to" box above the field. National Office records must reflect the volunteer's address during tax season. This temporary |

| |address must be listed in the national database, VMIS. |

|Counselor Expense |The supervising coordinator should submit all expense statements for SCO, COU, ERO, and CFs in a batch to the National |

|Statement Submission |Office. The batch should contain: |

| |The CFR form with the signature of each volunteer who is electing the flat rate reimbursement associated with their |

| |position, and |

| |Expense statements, with appropriate supporting documentation and receipts (if electing to receive itemized reimbursement), |

| |with the signature of the volunteer and the approval signature of that volunteer’s supervisor. |

| | |

| |The batch should be submitted using the 9x12 business reply envelope (B778) and should be submitted as soon as it is |

| |available towards the end of the tax filing season, but no later than June 30. |

|Advances For Anticipated |Under special circumstances, when a leader or a Counselor’s training expenses cannot wait to be reimbursed, an advance may |

|Expenses |be authorized at the State Coordinator's request. In some cases, Counselors may not be able to wait until May to be |

| |reimbursed for counselor training expenses when lodging is involved. A State Coordinator may authorize and must approve |

| |preliminary reimbursement for these expenditures. "Preliminary" should be written on the top of the Expense Statement. |

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Insurance Coverage

Accident Insurance

|Who Is Covered |The Foundation provides travel accident insurance coverage for AARP Tax-Aide volunteer for accidental death and |

| |dismemberment and medical expenses for any injury incurred while conducting AARP Foundation business directly related to |

| |the volunteer position. The travel insurance provided for the AARP Tax-Aide program is part of the total business |

| |insurance for all of AARP and the AARP Foundation. |

|Amount of Coverage |Accidental 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 |The medical expense benefit is coordinated with Medicare Part A and Part B or an assumed equivalent insurance coverage, |

|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 Occurs |If any AARP Tax-Aide volunteer sustains an accidental injury while conducting AARP Tax-Aide business, they should notify |

| |the AARP travel accident insurance staff through their supervisor and AARP Tax-Aide State Coordinator. A new (optional) |

| |form has been developed and it posted on the volunteer extranet that may help in collecting the necessary information on |

| |an incident. |

| | |

| |Notification, preferably via email, should be sent to: |

| |AARP Insurance and Risk Management Office |

| |Attn: Albert Fierro |

| |601 E Street, NW |

| |Washington, DC 20049 |

| |Email: afierro@; Phone: (202) 434-3245 |

Liability Protection

|Protection By Virtue of |The Introduction and Administrative Guidelines of the IRS Volunteer Assistor’s Guide states that volunteers are not legally |

|TCE Funding |liable under federal law for the returns that they prepare. |

|Volunteer Liability Act |The Volunteer Protection Act of 1997 (S.543) provides that certified volunteers are not liable for harm caused by an act or |

|of 1997 |omission if they are acting within the scope of their responsibilities and the harm was not willful. |

|Certificate of Insurance |The certificate of insurance for site liability outlines that the AARP Foundation will hold harmless the site in accordance |

|for Site Liability |with the insurance coverage provided by AARP. Requesting this certificate is optional. If a certificate is needed for a |

| |site, contact your District Coordinator or utilize the “Request for Certificate of Insurance” on the “Other Information” tab|

| |of the Site Information Management Web tool. |

Administrative Reports Summary

|TITLE |PREPARER |LC ACTION REQUIRED |ACTION DUE |

|Site Lists |Administration |Update information; submit to supervisor for statewide |November (possibly |

| |Specialist or National |compilation and updating of the national database, or based on|earlier for e-filing |

| |Office |your state management direction, access the Web-enabled tool |sites) |

| | |for Site Information to submit changes/verify updates | |

| | |directly. | |

|Instructor’s Report |Lead instructor |Assess the delivery & effectiveness of tax training, and |10 days after training |

| | |forward to Training Specialist. | |

|Training Evaluations |Counselors, Training |Assess the delivery & effectiveness of tax training, |After training |

| |Specialists |ultimately reporting to the State Coordinator. | |

|Activity Reports |A joint effort between |Collection of individual Site Sign-In Sheets which are tallied|Monthly reporting |

| |the LC, DC, |and input, at least monthly during the tax season, into the |periods end the last day|

| |Administration |Web system available over the Internet. |of the month. Due dates|

| |Specialist and National | |are five days later. |

| |Office | | |

|All Volunteer Roster |Administration |Update information; submit to supervisor for statewide |February |

| |Specialist or National |compilation and updating of the national database. | |

| |Office | | |

|All Volunteer Verification Roster |Administration |Administration Specialist verifies, DC/LCs retain. |March |

| |Specialist or National | | |

| |Office | | |

|Labels |National Office |Coordinators affix to expense statements & other forms |as required |

|Counselor Flat-Rate Reimbursement Form |National Office |Counselors sign and Coordinators countersign and mail to |April 15 |

| | |National Office. | |

|Volunteer Assessment of Program |Optional for Counselors |Assess the overall operation of AARP Tax-Aide for the season, |As stated on assessment |

| |& Instructors, required |ultimately reporting via Happenings back to all volunteers. |form. |

| |for Coordinators. | | |

Self-Study Quiz on AARP Tax-Aide Operations

(Provided in Counselor Digest for volunteer completion & submission to LC.)

|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 F |

|Expense receipts are required for the $35 counselor flat rate reimbursement. |T F |

|AARP Tax-Aide does not offer Internet tax assistance. |T F |

|AARP Tax-Aide may help people under the age of 60. |T F |

|CyberTax is an easy, no obligation way to receive program updates via e-mail. |T F |

|Customers retain sole responsibility for the accuracy and completeness of their tax returns. |T F |

|The AARP Foundation is a 501(c)(3) entity. |T F |

|I cannot complete returns for clients at home |T F |

|Volunteers may accept compensation, tips, etc. from clients for performance of their duties. |T F |

|All tax returns must be deleted off all computers after the tax season, no later than April 30 |T 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 |

| |Specialists |

|12. In the preparer’s box of tax forms, Counselors should |Their name |

|enter: |Site identification number (SIDN) |

| |Both of the above |

|13. AARP Tax-Aide Counselors must be certified: |Only when joining the program |

| |Annually |

| |Every three years |

|14. For tax returns or questions outside the scope of their training, |Provide their best estimation |

|Counselors should: |Refer customers to an unnamed paid tax preparers or the IRS |

|15. 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 SCO, COU, ERO, and CF SCHEDULING INFORMATION

(Provided in Counselor Digest for Counselor, ERO and Client Facilitator entry & submission to 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. Returning Counselors, ERO and Client Facilitators will usually be given preference in assignments to sites.

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.)

_________________________________________________________________________

_________________________________________________________________________

_________________________________________________________________________

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Site Sign-In Sheet Instructions

The Site Sign-In Sheet should be used to record the services provided to tax-payers. This information, in association with information from other sources will provide a complete picture of all services to tax-payers.

How to Fill Out the Form

1. Clearly list the site SIDN and the date(s) covered by the activity.

2. Fill in one line for each interview or assistance effort.

3. Enter the client’s name each time an interview or assistance was provided to a taxpayer.

4. Before calling the next client, counselors should record any and all tax assistance they provided to the previous client as follows:

i. The Type of Service provided each taxpayer (household). Check (√ ) all applicable boxes

(1-5) to indicate type of service(s) provided.

5. The counselor providing assistance and the quality reviewer should initial column 6 & 7 respectively.

6. If there is any additional information needed, such as the taxpayer needs to return with additional forms, or any other local notes, these can be listed in column 8.

Definition of the 6 Pieces of Information

The intent of collecting statistics is to get an overall count of the total number of taxpayers served by the program. As a result, the following pieces of information are being asked for:

Federal Return (Current Year): This includes any federal returns that were completed, and are ready to be submitted either by paper or e-file, for the current tax year.

Federal Return (Prior Year): This includes any federal returns that were completed for years other than the current tax year.

Federal Return (Amended): This includes any federal returns that were amended for any tax year.

State/Local Only Return: This includes any state/local return that was completed where a federal return was not also completed. This should be a single count even if both state and local returns were completed and includes returns submitted either by paper or e-file.

Question & Answer Only: This includes any services where a taxpayer asked questions about their taxes or tax filing where neither a federal nor state return was completed. If a state and/or federal return was completed, and additional questions were asked and answered, it would not be considered “Q&A Only”.

All Quality Review 2nd Counselor’s Initials: A second counselor on-site quality review on any return is required. This QR is counted as a single QR regardless of how many returns the counselor has completed for the taxpayer.

How to Submit Total Activity for Reporting Purposes

1. Completed Sign-in Sheets are collected and submitted as instructed by the supervising coordinator.

2. The Local Coordinator or his/her designee will review the sheets for accuracy and total all columns – counting “1” for each √, summing columns 1-5, and counting the number of initials in column 6.

3. The Totals information is compiled and reported via the AARP Web extranet link tavolunteers/ as directed and specified by the State Management Team for the entire tax season. The reporting period submission dates into this website are posted on the AARP Web extranet at tavolunteers.

4. Any omissions in a reporting period (i.e. if information was missing for a site/district), should be reported in the following reporting period and should be communicated up the chain of command in your area).

Review and Adjustment

1. The ADS for your state will review the submissions and make any necessary adjustments and/or corrections within 10 days of the following the website submission.

2. A fourth reporting period, covering services provided from April 27th – August 31st, should be coordinated between the SC and ADS for the split state and submitted to the National Office in early September.

For more information, contact your supervisor or visit the AARP Web extranet site at tavolunteers/

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AARP TAX-AIDE VOLUNTEER INSTRUCTOR FORM

Please complete and mail to: Training Specialist

I am willing to serve as an AARP Tax-Aide Instructor. For training purposes, I am submitting the following information:

NAME _____________________________________________ I.D. #(if known) __________________________

ADDRESS___________________________________________________________________________________

CITY, STATE, ZIP ____________________________________________________________________________

TELEPHONE NUMBER _________________________ E-MAIL:___________________________________

FAX:__________________________________________

l. How many years have you served as an AARP Tax-Aide Counselor? ______________

2. How many years have you served as an AARP Tax-Aide Instructor? ______________

3. Have you ever worked for the IRS? YES ________ NO _________

If you have, in what position(s) and for how long?

________________________________________________________________________________________

4. What type(s) of work have you been involved in and for how long? (e.g. - teacher 15 yrs; accountant-10 yrs).

________________________________________________________________________________________

5. Please describe briefly* your experience in making oral presentations. (e.g. - teaching, speeches, seminars, sales presentations).

__________________________________________________________________________________________

6. Please describe briefly* your experience in tax work, (e.g. - return preparation, accounting, education course).

__________________________________________________________________________________________

__________________________________________________________________________________________

7. Are you willing to teach outside your immediate area? YES ___________ NO __________

8. Can you attend a 3 to 5 day Instructor Workshop in December? YES ___________ NO __________

____________________________________

Signature Date

* Use back of form if necessary.

AARP Tax-Aide Program Instructor’s Report

TO: TRS and Local Coordinators Course Location_____________________ Dates ______________________________

| | | | | |STAR |SCORE |SCORE |SCORE |

|LAST NAME |FIRST NAME |ADDRESS |ZIP |PHONE |YEAR |PART 1 |PART 2 |PART 3 |

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AARP Tax-Aide Counselor Performance Review Form

Performance Review of (name): ____________________________________ ID#_______________________

GENERAL Date_______________________

1. Rate this volunteer's performance (as excellent; good; fair; poor) with regard to:

a. Interviewing techniques __________________________________

b. Clarity and neatness of writing __________________________________

c. Accuracy in preparing tax returns __________________________________

2. Has this volunteer:

a. Been properly certified in accordance with the __________________________________

procedures specified in the Handbook?

b. Worked at the assigned site as scheduled? _________________________________

c. Maintained the confidentiality of taxpayers and all __________________________________

tax-return information?

d. Made productive use of assigned working hours? __________________________________

3. Did this volunteer:

a. Record assistance given according to instruction? __________________________________

b. Avoid conflict of interest situations and any appearance of remuneration for services? __________________

c. Promote and support the AARP Tax-Aide program through word of mouth, site publicity or other means? ________

d. Properly prepare and submit an expense statement at the end of the tax season? ___________________

ADDITIONAL EVALUATION CRITERIA (optional)

Should this volunteer be invited to prepare taxes next year? Yes_____ No _____

Does this volunteer have leadership potential? Yes_____ No _____

If Yes, in what capacity? _______________________________________

COMMENTS: (Use back of the form if necessary)

Supervising Coordinator signature ________________________________ ID#_____________________

Supervising Coordinator Retains.

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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)_____________________________________________________________________ | |Please get this |

| |If your supervisor is a: |evaluation to |

|(your title & state)________________________________________________________________ | |him/her by: |

| | | |

| |Local Coordinator |April 1 |

|To: |District Coordinator |April 15 |

|(supervisor name)________________________________________________________________ |State Coordinator |May 1 |

| |Regional Coordinator |May 15 |

|(supervisor title)_________________________________________________________________ |Staff Person |May 31 |

| | | |

|Date:______________________________ | | |

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.

| |Disagree | | | |Agree | |1 |Program goals are clearly stated. |1 |2 |3 |4 |5 | |2 |The program is well publicized. |1 |2 |3 |4 |5 | |3 |Volunteers are well trained. |1 |2 |3 |4 |5 | |4 |Testing & certification are consistent & fair. |1 |2 |3 |4 |5 | |5 |IRS provides adequate support. |1 |2 |3 |4 |5 | |6 |Information is communicated as & when needed. |1 |2 |3 |4 |5 | |7 |Materials, forms & supplies are sufficient. |1 |2 |3 |4 |5 | |8 |Necessary equipment is available. |1 |2 |3 |4 |5 | |9 |Tax Assistance sites are well managed. |1 |2 |3 |4 |5 | |10 |Tax Assistance sites have enough counselors. |1 |2 |3 |4 |5 | |11 |All tax returns are quality reviewed. |1 |2 |3 |4 |5 | |12 |Reports are submitted accurately & timely. |1 |2 |3 |4 |5 | |13 |Sites are monitored & helped as needed. |1 |2 |3 |4 |5 | |14 |Supervisors recognize volunteers’ service. |1 |2 |3 |4 |5 | |Counselors 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.

| |Disagree | | | |Agree | |15 |Statistical reports (activities & costs) are received timely. |1 |2 |3 |4 |5 | |16

17 |Program advisory committees give needed support.

Activity Reporting is easy to understand and complete. |1

1 |2

2 |3

3 |4

4 |5

5 | |18 |The program’s organizational charts are helpful. |1 |2 |3 |4 |5 | |19 |Our organizational structure makes sense. |1 |2 |3 |4 |5 | |20 |Recruiting resources provide adequate assistance. |1 |2 |3 |4 |5 | |21 |The program reaches as many communities as need it.. |1 |2 |3 |4 |5 | |

Part II (to be completed by all volunteers)

1. What worked well? (describe innovations, successes, goals that were attained)

2. What did not work well? (describe problems that you need help in solving, goals that were not attained)

3. What new group of taxpayers did you serve?

4. What support do you need? (e.g., training in _______________, communication, publicity, supplies, equipment, etc.)

5. Specific ideas for program improvement: (e.g., how to reach more customers, bring in more volunteers, improve training)

6. Other: (let off steam or brag about someone or something)

7. Specific actions I will take to improve AARP Tax-Aide service in my territory or area of responsibility:

8. Counselors only: If a leadership position -- coordinator, instructor, or both-- were available, would you be interested in serving?

Yes _____ ___Coordinator No_____

___Instructor

Thank you for your contribution!

Example of an AARP Tax-Aide Site Flow

Often volunteer leaders ask for examples of “best practices.” Below is an example of a site flow that might be appropriate for a site with a Client Facilitator, a separate/designated Quality Reviewer, and a non-network e-filing environment. Many of our rural sites don’t have the possibility or need for three of more volunteers, and some of our larger or longer-term e-filing sites have adopted networked environments. Even in these understandably different site configurations, perhaps some of the steps below might still be helpful.

Step One – Getting Ready for Assistance (by a Client Facilitator)

• Register the taxpayer (TP) on the site sign-in sheet.

• Give the TP the AARP Tax-Aide Intake/QR Form to complete (do NOT use the IRS form).

• If slow, help arrange TP documents in entry order and initially screen for any obvious concerns like missing income forms. Get assistance from a Counselor, as needed, to try to avoid a TP unnecessarily waiting if we would be unable to assist them for some reason.

• Send TP and documents, in appropriate order, to a Counselor.

Step Two – Entry of Information (by a certified e-file Counselor)

• Review Intake From with TP paying particular attention to complicated living arrangements and Head of Household tax status, that noted income on Intake form match W-2s, 1099’s and other income forms, etc.

• Enter the SSN – if prior-year data for this TP was restored to the prior-year version of TaxWise™, the software will offer to carry it forward. Say YES.

• Enter all appropriate data into computer

• If using carry-forward data, double check that there are no “leftover” forms in the Forms Tree, such as a W-2 from an employer for whom the TP no longer works or a duplicate Interest statement, which can happen when the tree is defaulted so that this statement is listed and prior-year data showing interest is carried forward

• Run diagnostics and make any necessary corrections

• Review the return on screen with the TP

• Be sure to note authorization, if given, to retain data for next season

• Hand off TP, and documents to quality reviewer

Step Three - Quality Review (by an experienced e-file Counselor)

• Review TP’s AARP Tax-Aide Intake and Quality Review Form

• Review return, and make any corrections (pay close attention to any direct deposit entry.).

• If any changes run diagnostic again, if substantive changes also review with the TP.

• Create e-file

Step Four – Wrapping Up the Return

• Print the return including Forms– 8879 for TP(s) signature

• Attach W-2s, 1099-Rs, and any other documents containing Federal Income Tax withheld to a signed copy of Form 8879 and retain in secure place until you give to the individual at your site responsible for forwarding the forms to the local IRS for retention..

• Provide TP(s) with a full copy of the return(s) in a AARP Tax Record Envelope (Stock #D12225)

• Thanks the TP and remind him or her to bring the Tax Record Envelope to the site next year. Instruct the TP when/how to make payment(s) if tax is owed. (Some sites make good use of the Client letter, a capability in TaxWise™, to provide all follow-up instructions.)

D16265 (1108)

-----------------------

Electronic Return Originator (ERO)

Local Coordinator

(LC)

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(TC)

Instructor

(INS)

Prospective Volunteer

Coordinator (PVC)

District Coordinator

(DC)**

Training Specialist

(TRS)

Administration Specialist (ADS)

Partnership/Communications

Specialist (PCS)

State Coordinator

(SC)

Regional Coordinator

(RC)

National Committee Chairs

Technology, Training, Leadership

National

Leadership Team (NLT)

AARP Tax-Aide

National Office Staff

State Management Team (SMT)

Counselor*

(COU)

Client Facilitator

(CF)

Non-Counselor

(NC)

Shift Coordinator

(SCO)

Training Coordinator

(TRC)

Administration Coordinator

(AC)

Communications Coordinator

(CC)

Local/District Team (LDT)

Technology Specialist

(TCS)

Regional Administrative Advisor

(RAA)

Regional Training Advisor

(RRA)

Regional Technology Advisor

(RTA)

Regional Partnership/Communications Advisor (RPA)

Black Indicates Volunteer Supervisory Responsibility

* Can be a Counselor or an online Counselor

** In limited instances, with the approval of the National Office, an acting position may exist to aid in management transition issues

Legend

AARP Tax-Aide is a program of the AARP Foundation, offered in conjunction with the IRS.

Site Sign-In Sheet

(Activity Reporting Record)

__________________Site ID # __________________ Date(s)

March 2nd

AARP Tax-Aide

AARP Tax-Aide is a program of the AARP Foundation, offered in conjunction with the IRS.

Counselor Instructions on Back of Form

Lead Instructor’s Signature

-----------------------

Published by the AARP Tax-Aide Program.

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È„x5$[pic]7$[pic]8$[pic]9DH$[pic]^„xgd$(¶AARP Tax-Aide is a program of the AARP Foundation, offered in conjunction with the IRS.

AARP Tax-Aide

Website for the public: taxaide

Website for volunteers (Extranet): tavolunters

Over Two Million People Served

Annually!

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In order to avoid copyright disputes, this page is only a partial summary.

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