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22 • Site Coordinators/Transmission Coordinators (or other designees) may load the software on their individual personal computer for the purpose of transmitting returns for a location without a phone, modem, or internet connection. Remember - Desktop users may only use one computer for transmission. Note: Grant funds can be used to pay for Internet connectivity costs. • Any site meeting one of the exceptions provided below that use laptop computer(s) and transmission is centrally done from one computer, a single software license is required. • The duplication of the installation CD to facilitate installation on multiple computers is permitted. c) Facilitated Self Assistance Model Traditionally TCE provides return preparation services one-on-one to those that visit the site. SPEC has an additional model where sites offered expanded services using computer kiosks. Research shows that access to computers and fast Internet connections are barriers to taxpayers filing their own returns and indicate that an estimated 16 million additional taxpayers would use free help if it were readily available. TCE sites offer a tremendous opportunity to fill the gap. Sites can assist more taxpayers by helping them prepare and file their own returns. Sites provide computers and Internet along with a certified volunteer to answer questions as taxpayers prepare their own returns. Software is available through the Free File Alliance and other software providers for federal and state return preparation. Incorporation of the model into existing services benefits both the sites and the taxpayers. Tax Site Benefits Taxpayer Benefits • Prepare and e-file more tax returns • Access to online tax software • Allows sites to more fully leverage their volunteers • Assistance from volunteers as needed • Target taxpayers who need one-on-one help • Increased knowledge of how tax laws impact individual returns • Reduce lines at peak times • Reduced wait time for tax preparation • Increase options for taxpayers • Expanded free tax help options • Receive credit for returns filed • Builds confidence to file without assistance Funds from the TCE Grant can be used to support this model as long as these conditions are met.

– Taxpayer prepares and electronically files his or her own return;

– Certified volunteer is present to assist if questions arise;

– Software used is available free of charge for use in preparing federal and state returns;

– Computers and Internet connection provided at the site;

– Software allows capture of Site Identification Number; and

– Site operations do not commingle returns prepared using the traditional TCE model with the computer kiosk TCE model. Consider adding this to your portfolio of services for the filing season. Note: Applicants who only offer FSA software are not eligible. 5. Quality Site Requirements for Tax Assistance A measure of the effectiveness of program operations is the quality of service provided to the elderly. Given the complexity of the Federal tax laws, it is important to monitor the accuracy and completeness of information being provided. All volunteers have the responsibility to provide quality service and to uphold ethical standards. Volunteer Standards of Conduct have been developed and are included as part of the volunteer certification process. The IRS identified ten practices to ensure taxpayers visiting volunteer sites receive quality service and accurate return preparation. These ten practices are called Quality Site Requirements (QSR). Each Site Management