Tax Year 20091 14 Site Procedures, Quality Reviews, In-Scope.

Tax Year 2009 1

14 Site Procedures, Quality Reviews, In-

Scope

Tax Year 2009 2

SITE PROCEDURES

Site Sign-In Sheet (Start) Intake and Interview Form 13614-C Interview Process Prepare Return Quality Review Return Taxpayer’s signature Site Sign-In Sheet (End)

Tax Year 2009 3

AARP Site Sign-In Sheet

Tax Year 2009 4

Site Sign-In Sheet

Misnamed – don’t let the taxpayer near it

Counselor or Greeter only ones that should make an entry

Fill in the five “Type of Service” column only after “service completed”

Only use one Sign-In Sheet per site All Counselors use the same sheet

Tax Year 2009 5

Site Sign-In sheet entry

Taxpayers Name Column Taxpayer Name or reference

Column 7 Counselor’s Initials

Give each taxpayer a IRS Intake Interview Form with directions to complete Pages 1 & 2

Tax Year 2009 6

Intake/Interview Sheet Form 13614-C

All sites must use F13614-C form and to the extent possible do so in the way described in what follows

What follows is how the IRS expects us to proceed

Appointment sites may have merge steps if no certified Counselor available to assist TP complete their part of the Form

Tax Year 2009 7

Intake/Interview, etc SheetIRS Form 13614-C (4

pages)

Thorough check sheet for the Taxpayers Tax Information

Unfortunately the Taxpayer does not receive the Form until they come to site Questions prompt what kind of data the TP

should have to complete their taxes Equivalent to what many Medical facilities

require patients to fill-out before appoint.

Tax Year 2009 8

Form 13614-C contents

Page 1 Form 13614-C Taxpayers Personal Information Taxpayers marital status Taxpayers declared dependents

May change during the Interview

Tax Year 2009 9

Taxpayer’s Input Section A

Tax Year 2009 10

Part II Family & Dependent

Tax Year 2009 11

Other members of the household 2.

Tax Year 2009 12

Page 2 Taxpayer Life Event, Income & Expenses Part III

Tax Year 2009 13

Page 2 Income – In 2009Part IV

Tax Year 2009 14

Expenses in 2009Part V

Tax Year 2009 15

Taxpayer fills in pages 1 & 2of Form 13614-C

IRS assumed starting point of return Counselor starts the Interview -

Verifies Page 1 Personal Information Counselor Reviews Personal &

Dependent Information Part II 1 and 2 Answer questions on Page 3 Section B Determines the filing status of the TP

S, MFJ, MFS, QW or HofH

Tax Year 2009 16

Counselor’s Interview

Review of TP information in Parts I, II, III, IV and V

Counselor completes Questions in Section B on Page 3

Counselor determines if in scope Counselor determines filing status

Tax Year 2009 17

Section B (pg 3) Counselor Completes

Counselor reviews TP Information & Determines if in scope Part IV Income Line 4 Int & Div Only Part IV Line 6 – Business Income meets

CE-Z requirements Part IV Line 13 Rental Income

Part IV Income – Anything out of scope

Tax Year 2009 18

In-Scope Returns & Forms

8379 (Injured Spouse) 1040X (if trained) Limited Schedule K-1 that

provides information only for Schedule B or D (if trained)

Contributions to Charities from an IRA

Tax Year 2009 19

Tax Year 2009 20

Out of Scope Reference Guide

Publication 4012

Go to Pages 14.3 & 14.4 in your Guide In the Advanced Column Highlight the

following: In the rows with NO in the Advanced

column Highlight the NOs and all the descriptions in that row.

If the TP has an out-of-scope item do not do the return.

Tax Year 2009 21

Taxpayer Entries on Intake Interview Sheet

Part I Family Need acceptable proof of taxpayer’s SS

Number and SS Name Taxpayer’s dependent information on

the bottom of the form Need acceptable proof of dependents SS

Number and SS Name Information to determine TP’s

dependent

Tax Year 2009 22

Taxpayer Interview complete ready to begin

return Taxpayer identification data (Part

I) can be entered onto their return

Determine Filing Status and Dependents Answer 7 questions in Section B on

Page 3 of F13614-C

Tax Year 2009 23

Final Interview QuestionsF13614-C Pg 3 Section B

Tax Year 2009 24

WHAT CAN’T BE e-FILED Return with Invalid SSN ITIN return without approved ITIN Prior year returns Spouse not in the area or otherwise

unavailable to sign the signature forms Amended Returns (1040X & IT-201X)

(Can be prepared using TaxWise – but not e-filed)

Tax Year 2009 25

Return preparation reminder

TaxWise Main Information page completed – DO NOT HAVE TPs enter their PIN numbers yet!

Use Intake and Interview Form to verify you to included everything that the taxpayer needs to have in their return

Quality Reviewer will use the form to verify nothing missing in the return

Tax Year 2009 26

Form 8453

8453 form is a transmittal cover sheet for documents or forms required for some electronic returns

Most special forms are Out Of Scope: Except Broker statement used

instead of entering all sales Form 8332, Release of Claim to

Exemption for Child of Divorced Parents

Tax Year 2009 27

Example of attachments

Tax Year 2009 28

Form 8453 Distribution Print three copies of Form 8453

Copy 1 for taxpayer records Copy 2 – Mailed to a Processing

Center with the attachments Copy 3 – Sent to IRS District Office

With the attachments and the Form 1089 to be submitted to the Territorial Office

Tax Year 2009 29

Review Return with Taxpayer

Line-by-line 1040 entries Any other ‘issues’ that came up Highlight any ‘carryovers’ Respond to any question Explain Quality Review Process

Tax Year 2009 30

QUALITY REVIEW

100% quality review This means a second set of counselor

eyes Use Intake & Interview check off list

IRS will do reviews on sample basis: Site Reviews & Tax Return Reviews

o Treasury Inspector General for Tax Administration (TIGTA) conducts a few Shopping Reviews & the IRS does more

Tax Year 2009 31

QR of an Electronic Return Approach

Quality Reviewer should move to preparer’s

computer to check return Reduces amount of material printed

Minimizes amount of material that needs to be

shredded

Tax Year 2009 32

QR Check List 12 QuestionsF13614-C Page 3 Section C

Tax Year 2009 33

Questions Cont’d.

Tax Year 2009 34

Electronic Return QR

Validate use of scratch pads Never use when a form or

worksheet was available Remove unnecessary overrides

Few exceptions No RED MARKS

No incomplete forms or entries

Tax Year 2009 35

Main Information Page Verify the entries on the Main

Information Screen Spelling of names, address SSN, filing status Dependents bank numbers, etc

Tax Year 2009 36

E-file Quality Review cont’d

Verify that all TP W2s, 1099R’s are in the return & correct

Verify content of schedule entries

Tax Year 2009 37

Paper Return Quality Review

Use TP Intake and Interview form and SSN information are correctly entered into the 1040 return.

Verify 1040 filing status entries and dependent data.

Use Preparer’s worksheets to Verify that income sources and TP Income forms have been entered (amount and location) into the return

Tax Year 2009 38

Paper Return Quality Review cont’d.

Verify Taxable social security calculation

Verify that the tax owed has been correctly calculated (CGs & QD rates)

Verify that all the remaining entries on the Intake and Interview form have been included in the return

Tax Year 2009 39

QR Check Complete

e-file return Print the taxpayer’s copy of the return Ready for TP signatures Instruct TP about tax payments due

Paper return Reviewed return ready for TP

signatures Copy can be provided to TP

Tax Year 2009 40

TP Signatures cont’d

Electronic Returns Two 8879 & TR-579 forms must be signed

by taxpayer Taxpayer gets one copy of 8879 & TR-579

form ERO gets one copy of 8879 (W-2’s and

1099’s with withholding attached to form) and one copy of TR-579

Tax Year 2009 41

TP Signatures cont’d

1040 & 1040A Paper Returns Attach withholding forms to 1040

IT201 & IT150 All IT2 and IT1099R with withholding

New IRS mailing addresses

Tax Year 2009 42

TP Document Assembly

Carryovers highlighted Authorization (Form 8879) 1040 (page 1 and 2) Schedule A, B, C-EZ, D Supporting Worksheets if

needed

Tax Year 2009 43

The Last Words to Taxpayers

Remind taxpayers to: Bring back their record envelopes next year Retain tax return records for three years

Thank them for participating in the program

If they want to donate to the program, there is way to make a NY-4 donation

Tax Year 2009 44

CONFIDENTIALITY, PRIVACY, AND SECURITY

Keep Taxpayer information strictly confidential –do not disclose to unauthorized individuals

Counsellors should remove taxpayer data after not needed for e-filing

ERO retains signature forms, withholding and/or broker forms and the electronic data necessary for e-file process during the season

Tax Year 2009 45

Site Administrative work

End of day wrap up Summarize the Sign-In Form Secure equipment Dispose of sensitive working

papers with taxpayer data

Tax Year 2009 46

SITE SIGN-IN SHEET (exit)

Tax Year 2009 47

SITE ACTIVITY REPORT

Designated Site R.I. Totals the columns on the Site Sign-In Sheet

Site R.I. combines daily sign-in sheet totals to create the total monthly activity

Tax Year 2009 48

Monthly site activity summary

Site R.I. Sends the Monthly Site Sign-In Totals to the District Coordinator

District Coordinator enters the site activity totals into the AARP automated data collection system.

Tax Year 2009 49

Due Dates for sites

Monthly Reporting Periods for sites to District Coordinator Louis Eber

Report Period Due Date

2/2 to 2/28 March 3

3/1 to 3/31 April 3

4/1 to 4/15 April 18

Tax Year 2009 50

End of Tax Season Expense

Reimbursement Flat-rate reimbursement of $35

or Itemized driving expenses

Mileage at $ 0.50 rate per mile max Need specific dates/locations

Covers counseling 2/1 – 4/15 Expense report - submit to LC or

DC after season ends