TAX-AIDE

TAX-AIDE

AARP Foundation Tax-Aide Scope

What’s In – What’s Out

Instructor Workshop - 2014 1

TAX-AIDE

Scope – noun: extent or range of view, outlook, application, operation, effectiveness, etc.

2Instructor Workshop - 2014

Taxpayer Needs IRS Policies

Volunteers Training Depth/Breadth

AARP Policies Tax Law Complexities

TAX-AIDE

Scope – Strive for Balance

3Instructor Workshop - 2014

Taxpayer Needs IRS Policies

Volunteers Training Depth/Breadth

AARP Policies Tax Law Complexities

TAX-AIDE

AARP Tax-Aide Scope Manual

● Lists scope status of (almost every) form and schedule Tax-Aide volunteer will see

●Updated annually by NTTC

●On OneSupportTax Training| Tax Law

Instructor Workshop - 2014 4

TAX-AIDE

Scope

●Pubs 4491 and 4012 include scope notes

● Scope Manual overrides these publications for AARP Foundation Tax-Aide

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TAX-AIDE

Volunteer Protection Act of 1997

●Public Law approved by 105th Congress

●Provides liability protection to volunteers

● If acting within scope of volunteer responsibilities

●Can do less, but cannot exceed scope

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TAX-AIDE

Scope Manual

Denotes the title of the line, box or form

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F(orm)S(chedule)

#

L(ine)B(ox)

#

IN SCOPE

YESNO

Column 3: Yes = The form, line or box is in scope for sites having at least two volunteers certified at the appropriate level. No = The form, line or box is out of scope.

Column 4: Limitations or expansion of each scope topic including certification levels which may be in/out of scope.

TAX-AIDE

Tax Documents

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F 1099-B Yes In scope except for boxes: 7 Bartering 9-12 Contracts

F 1099-C Yes In scope for COD only; except for Residence previously rented or used

in a business F 1099-DIV Yes In scope except for:

2c (1202 gain) 8-9 (Liquidation Distributions) If alternative minimum tax generated

F 6251

TAX-AIDE

Scope Manual

●Reference Tool

●Use in conjunction with introductory ‘Scope of Service’ information in Pub 4491

Instructor Workshop - 2014 11

TAX-AIDE

Scope: What’s In – What’s Out

Questions?

Comments?

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A hole has been found in the nudist camp wall. The police are looking into it.