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24 • QSR - 3 – Confirming Photo Identification and Taxpayer Identification Numbers (TIN). Coordinators must have a process in place to confirm taxpayers’ identities and Taxpayer Identification Numbers (TIN). All volunteers must follow verification procedures prior to tax return preparation and before a taxpayer signs a TCE prepared tax return and receives a copy of the return. This process must include using acceptable documents to confirm taxpayers’ identities and TIN by reviewing:

– Photo identification (ID) for taxpayer (and spouse, if married filing jointly) and

– Social Security Numbers (SSN) and Individual Taxpayer Identification Numbers (ITIN) for everyone listed on the tax return • QSR - 4 – Reference Materials. All sites must have, in paper or electronic form, the following reference materials available for use by IRS-certified volunteers:

– Publication 17, Your Federal Income Tax (for Individuals)

– Publication 4012, VITA/TCE Volunteer Resource Guide

– Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust

– Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) or CyberTax Alerts issued by Tax-Aide Publications 17, 4012, and 4299 are available for download on IRS.gov, or by opening the VITA/TCE Publications and User Guides option on the navigation bar when signed into TaxSlayer. VTA and QSRA are available on the Site Coordinator Corner on IRS.gov. CyberTax Alerts are available on the AARP Foundation Tax-Aide website. • QSR - 5 – Volunteer Agreement. Annually all volunteers (coordinators, return preparers, quality reviewers, greeters, screeners, client facilitators, etc.) must complete the Volunteer Standards of Conduct (VSC) certification. This includes signing and dating Form 13615, Volunteer Standards of Conduct Agreement –VITA/TCE Programs, agreeing to follow the VSC. The partner’s approving official must also certify Form 13615 (sign and date). This confirms that the partner’s approving official has verified the volunteer’s identity, name and address, the volunteer has completed the required IRS training certification test(s), and the volunteer has signed and dated Form 13615. The approving official must validate volunteers’ identities using government-issued photo identification (ID), when reviewing and signing Forms 13615. • QSR - 6 – Timely Filing, All coordinators must have a process in place to ensure every tax return is timely electronically filed or delivered to the taxpayer. For e-filed tax returns, Form 8879, IRS e-file Signature Authorization, is required to be signed by the taxpayer (and spouce if married filing jointly), which gives the site permission to e-file their tax return. Actions required to guarantee tax returns are filed timely include:

– Ensuring that tax returns are submitted to IRS within three calendar days after the site has all necessary information to e-file the tax return.

– Retrieving acknowledgements timely (preferably within 48 hours of transmission).

– Promptly working rejects that can be corrected by the IRS tax law certified volunteer.

– Timely notifying taxpayers (attempted within 24 hours) if rejects cannot be corrected.

– For filing paper returns, providing the taxpayer with a completed tax return along with the correct mailing address for the processing center for paper tax returns.

– Promptly notifying taxpayers if any other problems are identified with tax return processing. • QSR - 7 – Civil Rights. All VITA/TCE sites must make available to all taxpayers who seek services at the site information on Title VI of the Civil Rights Act of 1964 by providing the current Publication 4053 (en-sp), Your Civil Rights are Protected Poster for IRS Assisted Programs (VITA/TCE/LITC) (English & Spanish), or a current D143, AARP Foundation Tax-Aide (poster). • QSR - 8 – Correct Site Identification Number (SIDN). It is critical that the correct Site Identification Number (SIDN) is included on ALL returns prepared by VITA/TCE sites. E-file administrators set tax software defaults to ensure the correct SIDN automatically appears on each tax return. Site Management