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Admin Manual 2010
 

Admin Manual 2010

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    Admin Manual 2010 Admin Manual 2010 Document Transcript

    • Accounting Aid Society 2010 Tax Assistance Program Administrative Manual for the Volunteer
    • Accounting Aid Society 2010 Tax Assistance Program Administrative Manual for the Volunteer - - - - - - - - - - - - - - - - - - Table of Contents - - - - - - - - - - - - - - - - - - - Important Responsibilities of the Volunteer . . . . . . . . . . . . . . . . 2 The Tax Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Site Procedure Flow Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Roles and Responsibilities of Volunteers: Screeners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Preparers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Site Coordinators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 IT Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Administrative Assistants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Administrative Forms: Volunteer Sign-in Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Intake/Interview & Quality Review Sheet . . . . . . . . . . . . . . . . 9 – 15 Final Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Ethnicity and Race, Origin or Descent Sheet . . . . . . . . . . . . . . 17 List of Income – Taxable, Non-Taxable and Household Income . . 18 List of Tax Sites for 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Homebound and Summer Program Information . . . . . . . . . . . . . 20 Useful Telephone Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Page 1
    • Important Responsibilities of the Tax Assistance Program Volunteer The volunteer should reflect the image and integrity of a professional who promotes the giving spirit of volunteerism. The volunteer must attend training and be certified before reporting to the tax site. Our training is designed to provide you with the skills to prepare taxes for the clients of Accounting Aid Society. There is no cost for our training; therefore we ask that as a condition of completing training you volunteer for a minimum of 20 hours (4-5 sessions) to maximize the training investment. The volunteer is only expected to complete the tax forms and credit claims covered at the training sessions. Do not offer to complete any forms at your home or office, or keep client records under any circumstances. The volunteer cannot accept payment or donation from the public for services performed as a volunteer, nor can they solicit business from taxpayers they assist. The volunteer will not disclose any personal tax information that they learn in their capacity as a volunteer. Do not openly discuss taxpayers by name in the presence of other volunteers or taxpayers. The volunteer is expected to set realistic commitments and honor them. Try to commit to days when you can start on time and stay until closing. If you will not be there on a day you committed to, please update your tax assignments accordingly by logging in to your VolunteerHub account at www.accountingaidsociety.org and clicking on “Volunteer Now!.” If you need to change or cancel your site assignment 48 hours or less before you are scheduled, please e-mail Angela Gabridge at agabridge@accountingaidsociety.org. In the event of a heavy snowfall or other bad weather condition, please call Accounting Aid at (313) 556-1920 and press the selection for Volunteer Information. We will provide updates on the operation of the tax sites. The volunteer is expected to take as much care in completing the statistical information as in preparing the tax return – our funding depends upon it. The volunteer is expected to adhere to Title VI by not denying service to anyone based on race, color, sex, age, national origin or disability. The Tax Site The operation of the tax site is made possible by the collaborative efforts of all the volunteers working that day. The site managers and staff work as a team of volunteers who represent the owners of the facility/tax site. As courteous hosts and hostesses, they provide the space and amenities for Accounting Aid Society staff and volunteers. The volunteer screeners, preparers, site coordinators, IT support and administrative assistants provide the direct service to the clients. See the following pages for the roles and responsibilities of these volunteers. Page 2
    • Accounting Aid Society -- Tax Assistance Program This is an overview of standard site procedures. Site Managers and Site Site Procedure Flow Chart Coordinators may have customized some procedures at the tax site to accommodate the needs of the facility and community. Verify the flow of services with the Site Coordinator and/or Site Manager at each tax site. Site Manager Screener Preparer Site Coordinator Setup laptop computers and printers Call Accounting Client Enters Aid Society to "A" report # of volunteers and -Greet Client. Verify client meets # of clients -Have Client Sign In. income guideline waiting. eligibility Organize work area and setup TaxWise for tax return preparation Client Exits NO Eligible? Review Tax Return Page 3 YES and Complete the Complete Quality Prepare Tax Intake/Interview & Quality Review Sheet Return Review Sheet Make corrections Is the return NO For Appt. Only NO Intake Sheet and complete and sites, client documentation correct? reschedules. complete? --For all returns, complete the steps on the Final YES YES Checklist . --Follow instructions for assembly of return. --Back up returns to --Give client a # or indicate on --Make sure the client has a complete copy of the flash drive at end of Assign client to next sign-in sheet that client was return and place the copy in the large client day. available tax preparer. screened. envelope. --Send administrative --Direct client to waiting area. --Turn in administrative forms to the Site forms and flash drive Coordinator. to Accounting Aid Go to Society office. "A" Pack up laptop computers and printers
    • Roles and Responsibilities of Volunteers – Screeners The main responsibilities of the Screener are to screen the clients for eligibility for our services and to ensure that the clients have all the necessary information required to prepare a complete and accurate tax return. The Screener is expected to have the tax knowledge to determine filing status, dependency, eligibility for tax credits, etc. The Income Guidelines for the 2010 filing season are as follows: -- Up to $25,000 for individuals (regardless of age) for the tax year -- Up to $50,000 for families (married couples or a person with at least one dependent) 1. Report to the tax site on time. Please bring a pen, calculator, and materials received at training, such as Pub. 17 (Your Federal Income Tax for Individuals), Pub. 4012 (the spiral 2009 Volunteer Resource Guide), tax form instruction booklets, this Administrative Manual, etc. All other supplies will be provided at the tax site. 2. Sign in and out on the pre-printed volunteer sign-in sheet. 3. If necessary, help with setup of laptop computers and printers. 4. Assist in making sure that clients sign in as they arrive on a 1st come-1st served basis, unless the site is appointment only. If appointment only, sign in clients based on appointment time. 5. Complete the Intake/Interview & Quality Review Sheet (example on Pages 9-15) for each client. At some sites the clients will complete Pages 1 and 2; the Screener should verify that all questions have been answered correctly. Please have the client sign and date the Intake/Interview & Quality Review Sheet – see Page 14 of this manual. Do not complete the Final Checklist on the back of the Intake/Interview sheet package; the Preparer will complete it once the return is finished. Be aware that the client may not have been trained in tax law nor understand the meaning of terms such as dependent or head of household. For example, the client may list individuals in the Dependent Information section on Page 1 of the Intake/Interview sheet. However, the client may not understand the tax law and may not realize there are tests that must be met to claim someone as a Qualifying Child or Qualifying Relative. It is the responsibility of the Screener, and ultimately the Preparer, to ask the appropriate questions and consult Publications 17 and 4012 to determine that all tests are met. Make no assumptions. The interview process and completion of the Intake/Interview & Quality Review Sheet will help determine filing status, dependency exemptions, eligibility for credits, other tax law matters, and if the client has all the necessary information and documents necessary to prepare their return. For tips on interviewing and completion of the Intake/Interview sheet, please reference “The Five-Step Interview Process” and the “Line-by-line Job Aid for Volunteers” beginning on Page 4 of Publication 4012, the spiral 2009 Volunteer Resource Guide. Remember, the Site Coordinator is available to assist you. Publications, instruction booklets and the AAS Site Manual are located in the Site Box at the tax site. 6. The client should review the Ethnicity and Race, Origin, or Descent sheet (see Page 17) and then tell you his/her Ethnicity and Race, Origin or Descent. The categories are also listed on the Intake/Interview sheet. 7. Inform the client that they can direct deposit any federal and/or state refunds. They need to have the bank name, bank routing number, and their account number with them in order to direct deposit their refund. Taxpayers can deposit their federal refund in up to three accounts or they may purchase savings bonds. 8. Most of the 2009 returns we prepare will be electronically filed. If you see a reason why the return cannot be e-filed, indicate “PAPER RETURN” at the top of Page 1 of the Intake/Interview sheet. One possible reason: If the clients’ filing status is Married Filing Jointly, both spouses need to be present in order to sign Form 8879 (IRS e-file Signature Authorization) and/or Form MI-8453 (Michigan Declaration for E- file.) If they are not both there, we cannot prepare an e-file return for them on that day. Note: Direct deposit of a refund is not required for an e-file return; the client can choose to have a refund check mailed to them and still file their tax return electronically. 9. Assist clients by answering questions, explaining the tax preparation process, and showing them to the waiting area. 10. Assign the client to the next available Preparer. Page 4
    • Roles and Responsibilities of Volunteers – Preparers 1. Report to the tax site on time. Please bring a pen, calculator, and materials received at training, such as Pub. 17 (Your Federal Income Tax for Individuals), Pub. 4012 (the spiral 2009 Volunteer Resource Guide), tax form instruction booklets, this Administrative Manual, etc. All other supplies will be provided at the tax site. 2. Sign in and out on the pre-printed volunteer sign-in sheet. 3. Help with the setup of laptop computers and printers. 4. Make sure that the correct site User Name is listed in the top title bar of TaxWise before beginning any tax returns. See Accounting Aid Society’s Step by Step Instructions for TaxWise 2009. Important: A tax return should not be started on TaxWise until the full intake and interview process has been completed. 5. If there is no Screener at your tax site, complete the Intake/Interview & Quality Review Sheet (example on Pages 9-15) for each client. The intake sheet must be completed before you start a return on TaxWise. See Steps 5 through 8 of the Screener’s roles and responsibilities listed on Page 4 of this manual. Please be sure to read Step 5 of the Screener’s roles and responsibilities. Even if there is a Screener at your site, it is ultimately the responsibility of the Preparer to make sure that the Intake/Interview sheet and the tax return are completed accurately. This includes using the correct filing status, taking all personal and dependency exemptions that the client is entitled to, ensuring qualifications for tax credits have been met, all taxable income and household income is reported on the correct forms and credit claims, appropriate deductions are taken, e-file and/or paper return procedures have been followed, and ensuring that all other filing requirements have been met. 6. After the client has been screened, prepare all of the necessary and required tax forms on TaxWise following Accounting Aid Society’s Step by Step Instructions for TaxWise. Do not feel embarrassed to review publications and instruction booklets. Clients appreciate accuracy in the preparation service and are patient with the process. Remember, the Site Coordinator is available to assist you and will be glad to answer any questions you may have. Publication, instruction booklets, and the AAS Site Manual are located in the Site Box at the tax site. 7. In addition to completing the necessary tax forms on TaxWise, be sure to complete the Preparer’s Use Fields on the Main Information Sheet of TaxWise with all the required statistical information. 8. Ensure that the client has reviewed the return for accuracy in names, social security numbers and mailing address. 9. As you are finishing the tax return, be sure to follow the steps in the Step by Step Instructions for TaxWise for the quality review procedures and assembly of the return. Complete the Final Checklist for all returns prepared, both paper and e-file returns. The checklist is shown on Page 16 and will be printed on the back of the Intake/Interview & Quality Review Sheet package at the tax site. For an e-file return, it is critical that the E-file Packet (listed at the bottom of the Final Checklist) be assembled completely and reviewed by a Site Coordinator or Assistant Site Coordinator before the client leaves the tax site. 10. Have a Site Coordinator or Assistant Site Coordinator review the return when you are finished and before the client leaves. The reviewer should complete the Quality Review Sheet on Page 3, Section C, of the Intake/Interview sheet package (shown on Page 11 of this manual). 11. If a return was prepared by hand, complete the Preparer’s Form; the form will be in the Site Box. Hand- prepared returns are very rare with the exception of a Highland Park city income tax return. (Note: A hand-prepared return is not the same as a paper return.) 12. Ensure a copy of the completed return is provided to the client. Review the Client Letter with the client advising them of their refund/tax due amounts, due dates and payees (if applicable), how long it should take to process the return and who to call regarding the status of their refund(s). 13. Turn in all administrative forms to the Site Coordinator including the E-file Packet for e-file returns and the Intake/Interview & Quality Review Sheet package for paper returns. 14. Help with the packing up of equipment and supplies. Be prepared to stay until all clients have been served. Page 5
    • Roles and Responsibilities of Volunteers – Site Coordinators 1. Report to the tax site on time. Please bring a pen, calculator, and materials received at training, such as Pub. 17 (Your Federal Income Tax for Individuals), Pub. 4012 (the spiral 2009 Volunteer Resource Guide), tax form instruction booklets, this Administrative Manual, etc. All other supplies will be provided at the tax site. 2. Call the Accounting Aid Society office at (313) 556-1920 or toll free at (866) 673-0873 after arriving at the tax site and report: Number of volunteers at your tax site Number of clients waiting for assistance Depending on the ratio of volunteers to clients, you may need to request more volunteers for your site, or request that some of your volunteers be assigned somewhere else. We understand that it is sometimes difficult in the midst of setting up your site for the day to make the call, but we ask that you call the office at your earliest convenience during the day, so we have an assessment of how the tax sites are operating. Please make sure that Accounting Aid has your cell phone number so that we have a way to contact you at the tax site. 3. Ensure that all volunteers, including yourself and any site support staff, sign in and out on the pre-printed volunteer sign-in sheet. 4. Organize the general layout of the tax site and the setup of laptop computers and printers. 5. Assign volunteers to work assignments (Assistant Site Coordinator, Screener, Preparer, IT Support, Administrative Assistant.) 6. Work with the Site Manager to ensure the site operates smoothly and problems are resolved in a timely manner. Be conscious of the number of clients waiting and cut off new clients signing in when appropriate. 7. Answer tax law and TaxWise questions. 8. Ensure that all preparers are aware of the quality review procedures. Before the client leaves, check returns for accuracy by using Accounting Aid Society’s Guide for Quality Review of Tax Returns and by completing the Quality Review Sheet found on Page 3, Section C, of the Intake/Interview sheet package (shown on Page 11). For all returns, both paper and e-file, verify that the Final Checklist has been completed by the Preparer. For e-file returns review the E-file Packet before the client leaves. The Final Checklist is the last page of the Intake/Interview sheet package and is shown on Page 16 of this manual. 9. During the quality review process of all returns, complete the pink Site Coordinator Checklist of Errors found on the back of the Reorder Form. This will help us to identify quality issues that need to be addressed during the tax season and in subsequent training sessions. 10. If necessary, complete the pink Reorder Form for supplies needed at the tax site. 11. Back up all returns prepared on TaxWise to a flash drive. 12. Organize administrative forms (Volunteer Sign-in Sheet, E-file Packets for e-file returns, Intake/Interview sheet packages for paper returns, Supervisor Checklist of Errors/Reorder Form) and the flash drive if returns were backed up to the drive. Place all items in the Federal Express envelope (pre-printed with Accounting Aid Society as the recipient) and drop the envelope off at a Federal Express office/box. 13. Ensure all equipment, computers, printers, and supplies are secured and the tax site is in good order before you leave. Be prepared to stay until all clients have been served. Page 6
    • Roles and Responsibilities of Volunteers – IT Support 1. Report to the tax site on time. 2. Sign in and out on the pre-printed volunteer sign-in sheet. 3. Set up computers and printers for the Preparers. Establish connections between computers and printers, both hardware and software. 4. Resolve computer software and hardware problems, as needed. 5. Update computer and printer software, as appropriate. 6. Ensure that returns on each computer used are backed up to a flash drive at the end of the day. 7. Let the Site Coordinator know of any computer or printer supplies needed at the tax site. 8. Ensure that all equipment is properly shutdown and packed away at the end of the day. 9. Be available throughout the whole day for troubleshooting. Be prepared to stay until all clients have been served. Roles and Responsibilities of Volunteers – Administrative Assistants 1. Report to the tax site on time. 2. Sign in and out on the pre-printed volunteer sign-in sheet. 3. Ensure that clients are signing in properly and that all information forms for the client are put out for distribution to the clients. 4. Ensure that all administrative forms are available for the volunteers. 5. Assist all volunteer positions on an as needed basis. 6. Let the Site Coordinator know of any needed forms or supplies for the tax site. 7. Be prepared to stay until all clients have been served. Page 7
    • Volunteer Sign-in Sheet VOLUNTEER SIGN-IN SHEET - Accounting Aid Society Saturday Session - Main Library Saturday, January 30, 2010 9:30 AM - 3:30 PM PLEASE SIGN IN BELOW Name Signature Time In Time Out Tommy Taxpreparer Sammy Screener Sean Sitecoordinator Andrea Assistant Susie Sitehost Sandy Screener Report by VolunteerHub.com Created 12/9/2009 12:44:44 PM Page 8
    • Department of the Treasury – Internal Revenue Service Form 13614-C (Rev. 8- 2009) Intake/Interview & Quality Review Sheet OMB # 1545-1964 Section A. Page 1 and Page 2 to be completed by Taxpayer Thank you for allowing us to prepare your tax return. It is very important for you to provide the information on this form to help our certified volunteer preparer in completing your return. If you have any questions please ask. You will need your: • Tax information such as W-2s, 1099s, 1098s. • Social security cards or ITIN letters for you and all persons on your tax return. • Proof of Identity (such as drivers license or other picture ID). Part I. Your Personal Information 1. Your First Name M. I. Last Name Are you a U.S. Citizen? Yes No 2. Spouse’s First Name M. I. Last Name Is spouse a U.S. Citizen? Yes No 3. Mailing Address Apt# City State Zip Code 4. E-mail Phone 5. Your Date of Birth 6. Your Occupation 7. Are you Legally Blind Yes No 8. Totally and Permanently Disabled Yes No 9. Spouse’s Date of Birth 10. Spouse’s Occupation 11. Is Spouse Legally Blind Yes No 12. Totally and Permanently Disabled Yes No 13. Can your parents or someone else claim you or your spouse on their tax return? Yes No Part II. Family and Dependent Information 1. As of December 31, 2009 your marital status was: Single Married: Did you live with your spouse during any part of the last six months of 2009? Yes No Divorced or Legally Separated: Date of final decree or separate maintenance agreement: Widowed: Date of spouse’s death: 2. List the name of everyone below who lived in your home and outside your home that you supported during the year. Name (first, last) Date of Birth Relationship to you Number US Citizen or Married Full- Received Do not enter your name or (mm/dd/yy) (e.g. son, mother, of months resident of the as of time more than Spouse’s name below. sister) lived in US, Canada 12/31/09 student $3650 in your or Mexico (yes/no) (yes/no) income home (yes/no) (yes/no) (a) (b) (c) (d) (e) (f) (g) (h) If additional space is needed please use page 4 and check here Paperwork Reduction Act Notice The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224 Please continue on Page 2 Catalog Number 52121E Form 13614-C (Rev. 8-2009) Page 9 1
    • Section A. To be completed by Taxpayer (continued) Part III. Life Events (Check Yes or No to all questions below) Yes No 1. If you are due a refund, would you like a direct deposit? Yes No 2. If you have a balance due, would you like a direct debit? During 2009 did you (or your spouse if filing a joint return): Yes No 3. Buy a brand new vehicle? If yes, date of purchase: Yes No 4. Buy a home? If yes, closing date: Yes No 5. Have a foreclosure or did the bank cancel any part of your mortgage loan? Yes No 6. Receive an Economic Recovery Payment from Social Security Administration, Railroad Retirement Board, or Veterans Administration? If yes, how much? $250 $500 Yes No 7. Are you or your spouse a government retiree? Yes No 8. Purchase and install energy efficient home items? (such as windows, furnace, insulation, etc.) Yes No 9. Live in an area that was affected by a natural disaster? If yes, where? Yes No 10. Pay college tuition for yourself, your spouse, or your dependents? Yes No 11. Have any student loans? Yes No 12. Make estimated tax payments or apply last year’s refund to your 2009 tax? If yes, amount Part IV. Income – In 2009, did you (or your spouse) receive: (Check Yes or No to all questions below) Yes No 1. Wages or Salary Yes No 2. Tip Income Yes No 3. Scholarships Yes No 4. Interest/Dividends from: checking or savings accounts, bonds, CDs, brokerage, etc. Yes No 5. State Tax Refund: If yes, did you itemize your deductions last year? Yes No Yes No 6. Self-Employment Income (such as earnings from contract labor, small business, hobby, etc.) Yes No 7. Alimony Income Yes No 8. Proceeds (or loss) from the sale of Stocks, Bonds or Real Estate (including your home) Yes No 9. Disability Income Yes No 10. Pensions, Annuities, and/or IRA Distributions Yes No 11. Unemployment Compensation Yes No 12. Social Security or Railroad Retirement Benefits Yes No 13. Income from Rental Property Yes No 14. Other Income: (gambling, lottery, prizes, awards, jury duty, etc.) Identify: Part V. Expenses – In 2009 Did you (or your spouse) pay: (Check Yes or No to all questions below) Yes No 1. Alimony: If yes, do you have the recipient’s SSN? Yes No Yes No 2. Contributions to IRA, 401 k, or other retirement account, including employer retirement account Yes No 3. Educational expenses (such as a computer, books, etc.) Yes No 4. Classroom supplies if you are a teacher Yes No 5. Medical expenses Yes No 6. Home mortgage interest Yes No 7. Real estate taxes for your home Yes No 8. Charitable contributions Yes No 9. Child/dependent care expenses that allowed you and your spouse, to work or to look for work STOP HERE! Thank you for completing this form. Please give this form to the certified volunteer preparer for use in preparing your return. Catalog Number 52121E Form 13614-C (Rev. 8-2009) Page 10 2
    • Section B. For Certified Volunteer Preparer Completion Section C. To be completed by and Reminder a Certified Quality Reviewer Remember: YOU are the link between the taxpayer’s information and a Check each item after reviewing the tax correct tax return! Verify the taxpayer’s information on pages 1 & 2. Consult return and verifying that it reflects Publications 4012 & 17 as well as other tools. Make notes on this form as correct tax law application to the needed, especially when the taxpayer’s information is missing or incorrect. information provided by the taxpayer. Must be completed by Certified Volunteer Preparer 1. Section A & B of this form Yes No 1. Can anyone else claim any of the persons listed in Part are complete. N/A II, question 2, as a dependent on their return? If yes, which ones: 2. Taxpayer’s identity, address and phone number was verified. Yes No 2. Were any of the persons listed in Part II, question 2, 3. Names, SSN or ITINs, and totally and permanently disabled? If yes, which ones: dates of birth of taxpayer, N/A spouse and dependents match the supporting documents. Yes No 3. Did any of the persons listed in Part II, question 2 4. Filing Status is correctly N/A provide more than half of their own support? If yes, determined. which ones: 5. Personal and Dependency Exemptions are entered correctly on the return. Yes No 4. Did the taxpayer provide more than half the support for N/A each of the persons in Part II, question 2? If no, which 6. All income shown on source ones: documents and noted in Sections A, part IV is included on the tax return. Yes No 5. Did the taxpayer pay over half the cost of maintaining 7. Any Adjustments to Income a home for any of the persons in Part II, question 2? If are correctly reported. N/A yes, which ones: 8. Standard, Additional or Itemized Deductions are correct. Yes No 6. Was the taxpayer’s Earned Income Credit (EIC) 9. All credits are correctly disallowed in a prior year? If yes, for which tax reported. year 10. Withholding shown on Forms Yes No 7. Does the taxpayer qualify for the first-time homebuyers W-2,1099 and Estimated credit? Tax Payments are correctly Reminders reported. Use Publication 4012 & 17 in making tax law determination. 11. If direct deposit or debit was • Earned Income Credit (EIC) with children - the qualifying child cannot elected checking/saving be older than the taxpayer. account and routing • Qualifying Child/Qualifying Relatives - Rules have changed. information match the • There are special rules for children of divorced, separated, or never supporting documents. married parents. 12. Correct SIDN is shown on the New Tax Benefits and credits under ARRA 2009 return. • Vehicle Sales Tax • Economic Recovery Payment • First-time homebuyer Credit • Energy Efficiency • Education Expense • Increase EITC & Child Tax Credit • Unemployment benefits Making Work Pay Tax Credit • Does the taxpayer need to adjust their W-4/W-4P withholding? Catalog Number 52121E Form 13614-C (Rev. 8-2009) Page 11 3
    • Additional Taxpayer’s Information: Additional Tax Preparer Notes: Catalog Number 52121E Form 13614-C (Rev. 8-2009) Page 12 4
    • AAS Supplement to ACCOUNTING AID SOCIETY AAS (Rev. 12/14/09) IRS Form 13614-C SUPPLEMENTAL INTAKE/INTERVIEW SHEET Section D. For Certified Volunteer Preparer Completion (Accounting Aid Society and Michigan Return Information) The information requested in this section is for statistical data needed by Accounting Aid Society and information necessary for the completion of the Michigan and city income tax returns and the Michigan credit claim forms. Remember to consult the Michigan instruction booklets. Screener:____________________________________________ (Screener, please write in your name here.) AAS Part I. Statistical and Miscellaneous Information: Yes No 1. Did the taxpayer bring proof of all Social Security numbers to be listed on the return? Yes No 2. Did the taxpayer bring a copy of last year’s tax return? Yes No 3. Is the taxpayer deaf? / Yes No N/A 4. Is the Spouse deaf? Yes No 5. Are any dependents listed on Page 1, Part II: deaf? blind? N/A If Yes, which ones:________________________________________________ If Married filing Separately, indicate the spouse’s name:_________________________ and SSN:______________ AAS Part II. Nontaxable Income – During the tax year, did the taxpayer or spouse receive: Yes No 1. Supplemental Security Income (SSI) (In 2009, maximum SSI was $674 per month.)$____________ Yes No 2. Child Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $____________ Yes No 3. Workers’ compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $____________ Yes No 4. VA (Dept. of Veterans Affairs) benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . $____________ Yes No 5. State SSI ($42 every three months from Michigan DHS. If Yes, enter $168.) . . . $____________ Yes No 6. DHS (Michigan Department of Human Services) benefits . . . . . . . . . . . . . $____________ Yes No 7. Dependent(s) Social Security benefits (Include all dependents’ Forms SSA-1099) $____________ Yes No 8. Dependent(s) Supplemental Security Income (SSI) (In 2009, max. SSI was $674/mon.) $____________ Yes No 9. Dependent(s) State SSI ($42 every three months from Michigan DHS) . . . . . . $____________ Yes No 10. Assistance from family/friends/agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . $____________ (Include the value over $300 in gifts of cash, merchandise, or expenses paid on their behalf) Describe:___________________________________________________ Income Eligibility requirements: < $25,000 for individual; < $50,000 for family (Make sure the taxpayer’s total income is within the income guidelines listed above. Add the nontaxable income listed on this page to the income listed on Page 2, in Section A, Part IV.) AAS Part III. Michigan Energy Credits (beginning for tax year 2009) – During the tax year, did the taxpayer: Yes No 1. Purchase and install: insulation, furnace, water heater, windows, or refrigerator, clothes washer or dishwasher, for their main home? (Note: Energy Home Improvements or Appliances Credit does not apply to renters.) Yes No 2. Have an itemized “cost recovery” surcharge (maximum $3 per month) on their electric bill? (Note: The Energy Cost Recovery Surcharge Credit is available to homeowners and renters who have paid electric bills for the tax year.) Page 13 AAS Supplement to IRS Form 13614-C (Rev. 12/14/09) 5
    • Section D. To be completed by a Certified Volunteer Preparer (continued) AAS Part IV. Michigan Homestead Property Tax Credit Claim – During the tax year, did the taxpayer: Yes No 1. Live at the same address all year? Yes No 2. Live in a mobile home, adult foster care home, co-op housing, nursing home, assisted living center or other special housing? (If Yes, indicate type of housing: _________________________________, and see the instructions for MI-1040CR, Homestead Property Tax Credit Claim.) Yes No 3. Own their own home? 3.a. If Yes, what was the Taxable Value of their home? $___________ 3.b. If Yes, what were the annual property taxes billed? $___________ (The amount of property taxes billed should be taken from the property tax bills and not from Form 1098, Mortgage Interest Statement, from the mortgage company. Do not include any interest, penalty, or special assessments such as a Solid Waste Fee.) Yes No 4. Rent their home/apartment? (According to state law, you must have been under a lease or rental contract to claim rent for credit.) Yes No 4.a. If Yes, did the building pay a service fee in lieu of property taxes (PILOT program)? Yes No 4.b. If Yes, was the building exempt from paying property taxes? (If building was exempt, residents are not eligible for property tax credit.) 4.c. List all addresses rented at during the tax year: Number of months rented Total Address Landowner’s Name and Address _ in the tax year Rent per month Rent _ (1)_____________________ _______________________ _____ $______ $_______ _____________________ _______________________ (2)_____________________ _______________________ _____ $______ $_______ _____________________ _______________________ (Note: Property tax credit claim must be filed jointly if taxpayer and spouse lived together during the tax year – see the instructions. The income tax return can be filed MFS, but the property tax credit has to include the income of both spouses.) Yes No 5. Does the taxpayer’s income substantiate their rent or property taxes paid plus living expenses? If No, make further inquiries of the client. Household income must be enough to pay property taxes or rent plus living expenses including any heating costs listed below. AAS Part V. Michigan Home Heating Credit Claim (Note: Does not apply to tax years prior to 2009.) If taxpayer was a homeowner or eligible renter in 2009 (answered Yes to either Question 3 or 4 in AAS Part IV above): Yes No 1. Is the heat currently included in their rent or is the heat service in someone else’s name? 1.a. If No, what were the annual heating costs for the period 11/1/2008 thru 10/31/2009? $_____________ (Taxpayer should contact their heat provider (e.g., DTE, Consumers Energy) for their annual heating costs.) AAS Part VI. Client Statement The information contained in this Client Intake Sheet is true and correct. I understand that Accounting Aid Society will retain this information for tax preparation purposes in the event I return next year. I realize that Accounting Aid will use this information to improve tax assistance services to me, speed preparation of tax returns, and offer other services. My personal information is kept confidential and is not shared or sold to any other organization or company. Information will be properly stored and when no longer needed information will be properly disposed. Accounting Aid Society will provide both physical and electronic protection for the information while in its care. Information collected on the intake sheet will not be sold or shared with anyone else. Electronic records will be maintained for seven years as required by IRS E-file regulations and aggregate data is retained by the program for program purposes, such information will not include specific information about the taxpayer. Services will not be denied if you do not agree with this statement. Contact us to request that we not use your information. ____________________________ ___________ ___________________________ ________ Your signature Date Spouse signature Date Page 14 AAS Supplement to IRS Form 13614-C (Rev. 12/14/09) 6
    • Helpful Hints for the Accounting Aid Society Volunteer – Screener, Preparer and Quality Reviewer • E-file Return vs. Paper Return – Most returns will be electronically filed. If this is to be a Paper Return, indicate the reason below: ____ Both spouses not present to sign the e-file authorization signature forms. ____ Unknown SSN for the spouse and filing status is Married Filing Separately. ____ Client chooses to file a paper return. ____ Other. Explain:________________________________________________________ • Disability – If the client, spouse, and/or dependent is totally and permanently disabled (meeting the Social Security guidelines/definition), make sure it is indicated on the applicable pages of this Intake/Interview sheet (see pages 1, 2 and 5) and on the correct fields in TaxWise. • Income vs. Property Taxes/Rent – If the taxpayer is claiming the Michigan Homestead Property Tax Credit, make sure their total income substantiates the rent/property taxes paid plus living expenses, including any heating costs. See Question 5 on Page 6. • Statistical Data – It is critical that the Preparer enter all of the required statistical information in the Preparer’s Use Fields on TaxWise. To aid the Preparer, the Screener may obtain some of the information needed for these fields by completing the sections below: Preparer’s Use Field #2: Is the taxpayer: __ Hispanic or Latino __ Not Hispanic or Latino Preparer’s Use Field #3: Indicate the taxpayer’s race, origin or descent (the client should self-identify this category): __ African American __ Alaskan Native __ American Indian & White __ White __ Native Hawaiian __ Alaskan Native & White __ Arabic or Chaldean __ Other Pacific Islander __ American Indian & African American __ Asian __ African American & White __ Alaskan Native & African American __ American Indian __ Asian & White __ Other Multi-Racial __ Client chooses not to answer Preparer’s Use Field #7: Indicate the taxpayer’s gender (if MFJ, indicate the gender of the primary filer): __ Male __ Female Preparer’s Use Field #9: Does the taxpayer have a bank account or credit union account? __ Yes __ No nd Preparer’s Use Field #10: Is English the taxpayer’s 2 language? __ Yes __ No • For the Preparer – Be sure to enter the amount of any Michigan Homestead Property Tax Credit, Michigan Home Heating Credit, or city refund/balance due in Preparer’s Use Fields #4, 5 and 6 – see the Step by Step Instructions for TaxWise 2009. You may indicate these amounts below for reference: Preparer’s Use Field #4, Homestead Property Tax Credit: $_________ Preparer’s Use Field #5, Home Heating Credit: $_________ Preparer’s Use Field #6, City refund or (balance due): $_________ • Quality Review – Make sure the Quality Reviewer (typically the Site Coordinator or Assistant Site Coordinator) completes the Quality Review checklist on Page 3, Section C, of this Intake/Interview sheet package. • Volunteer Name – Make sure you have written your name on this Intake/Interview Sheet package: -- Screener name should be on Page 5. -- Preparer name should be on the Final Checklist on Page 8. -- Quality Reviewer name should be on Page 3 (on the bottom, right side of the page.) Page 15 AAS Supplement to IRS Form 13614-C (Rev. 12/14/09) 7
    • ACCOUNTING AID SOCIETY – FINAL CHECKLIST Tax Year:__________ Taxpayer Name: Social Security No.: Preparer: Site: Computer #: Date: Check one: __ E-file Return** (Complete ALL Sections.) __ Paper Return* (Complete Sections A and C.) SECTION A – For all returns (e-file and paper): Does the client have proof for EVERY Social Security number on the return? SECTION B - For E-file returns: Client is e-filing (select one): Federal and state returns Federal return only Homestead Property and/or Home Heating credits only Did you enter at least one phone number for the client on the Main Information Sheet? If the client has dependents, are they certain no one else will attempt to claim them? Not applicable If the client is married and filing jointly, is the spouse present to sign Form 8879 and/or Form MI-8453? Not applicable SECTION C – Steps for all returns (IMPORTANT: Preparer must use Step by Step Instructions for TaxWise 2009 for complete instruction on the checklist items below.) The correct credit and/or refund amounts have been entered in Preparer’s Use Fields #4, 5, and 6 on TaxWise. Make sure that all forms in TaxWise have a blue check mark. (“Get the Red Out”) Run and review diagnostics on the return. For an E-file return, create the e-file by selecting the E-file button on the diagnostics screen. Print the Main Information Sheet and have the client review the following information: The client should initial below to verify they have reviewed these items. • _________All names are spelled correctly (taxpayer, spouse and dependents). • ____________ All Social Security numbers are correct (taxpayer, spouse and dependents). • _________My mailing address is correct. • _________If applicable, my dependent’s date of birth is correct. A site coordinator/assistant site coordinator has reviewed the return and completed the Quality Review Sheet. A copy of the return was printed following the Step by Step Instructions for printing. E-file returns: Have the client(s) sign Form 8879 and/or MI-8453. Follow the Step by Step Instructions for assembling an e-file return. Paper returns: Copy or print another set of the return. Have the client(s) sign and date one copy of all applicable federal, state and city forms for mailing. Follow the Step by Step Instructions for assembling a paper return. Review the Client Letter with the client. Write in any Michigan credit and/or city refund or tax due amounts. Advise the client that it can take at least 3 weeks, maybe more, to process an e-file return, and 6-8 weeks for a paper return. Place the client’s complete copy of the return, stapled together, in the large client envelope. Remind them to bring back the return next year. SECTION D – Documents needed by Accounting Aid Society: For E-File Returns -- **Assemble and hand in the E-FILE PACKET in the following order: 1. One Form 8879, with the client’s original signature(s) in Part II of the form. (NOT at the bottom of the page) (If e-filing a Michigan credit-only return, Form 8879 is not required.) 2. One Form MI-8453, with the client’s original signature(s) & date in Part 2 of the form. (NOT at the bottom of the page) 3. Photocopy of the Social Security cards or other proof of SSN. (DO NOT photocopy Driver’s Licenses or ID’s.) 4. One copy of any W-2s, W-2Gs, 1099-Rs, 1099-MISCs, or 1099-Gs that are entered on the return. 5. The completed Intake/Interview & Quality Review Sheet package including this page, with a check mark next to each item to verify completion. (Note: The E-FILE PACKET must be reviewed by a site coordinator before the client leaves.) For Paper Returns – Hand in the completed Intake/Interview & Quality Review Sheet package. Page 16 ACCOUNTING AID SOCIETY Updated: 12/14/2009 8
    • Ethnicity and Race, Origin or Descent information is important statistical information needed by some of our funders. The sheet below indicates the Ethnicity and Race, Origin or Descent designations to be used – copies of the Ethnicity and Race, Origin, or Descent sheet are located in the Site Box at the tax site. The client should self-identify his/her Ethnicity and Race, Origin or Descent. The ethnicity and race, origin or descent information is entered by the tax preparer in Preparer’s Use Fields #2 and #3 of TaxWise. ETHNICITY AND RACE, ORIGIN, OR DESCENT SHEET The information listed below is required by some of our funders and is used for statistical purposes only. Please help by reviewing the categories below and telling your tax preparer both Your Ethnicity and your Race, Origin or Descent. Thank you. Accounting Aid Society Ethnicity (Select only one): Hispanic or Latino Not Hispanic or Latino Race, Origin or Descent (Select one or more): African American White Arabic or Chaldean Asian American Indian Alaskan Native Native Hawaiian Other Pacific Islander African American & White Asian & White American Indian & White Alaskan Native & White American Indian & African American Alaskan Native & African American Other Multi-Racial Page 17
    • List of Income -- Taxable, Non-Taxable and Household Income -- 2010 Filing Season Note: Common income items are listed below; for other types of income see instructions and reference materials. (AGI = Adjusted Gross Income) Included in Federal Taxable Michigan Taxable Detroit Taxable Household Description of Income Income? Income? Income? Income? Alimony Received Yes Yes, included in AGI Yes Yes Yes, included in AGI. No (premature Senior citizens may be Annuities Maybe distributions are taxable) Yes able to subtract. Business income, including self-employment Yes Yes Yes Yes Yes, included in AGI. Senior citizens may be Capital Gains Yes able to subtract. Yes Yes Child Support Received No No No Yes Yes, if deducted in a No, subtract if included City Income Tax Refund prior year in AGI No No DHS/Department of Human Services Benefits No No No Yes, except food stamps Disability Pension Maybe Yes, if included in AGI No Yes Disability Pension (VA - Veterans) No No No Yes Yes, included in AGI. Senior citizens may be Dividends Yes able to subtract. Yes Yes Yes, the amount over Gambling Winnings, including Lottery winnings Yes Yes, included in AGI Yes $300 Yes, the amount over Gifts (to help with household expenses) No No No $300 Inheritance No No No Yes, non-spousal Yes, included in AGI. Senior citizens may be Interest Yes able to subtract. Yes Yes Yes, included in AGI. No (premature Senior citizens may be IRA Distribution (Traditional IRA) Yes distributions are taxable) Yes able to subtract. Yes, included in AGI. No (premature Senior citizens may be Keogh Distribution Yes distributions are taxable) Yes able to subtract. Jury Duty Yes Yes, included in AGI Yes Yes Life Insurance Proceeds No No No Yes, non-spousal Yes, included in AGI. Senior citizens may be Lump Sum -- Pension Distribution Maybe able to subtract. No Yes No, subtract if included Military Pay Yes in AGI No Yes Municipal Bonds Interest -- Michigan No No No Yes Municipal Bonds Interest -- Other States No Yes No Yes National Guard Yes Yes, included in AGI No Yes Yes, if included in AGI. No (premature Senior citizens may be Pension -- Private Maybe distributions are taxable) Yes able to subtract. No, subtract if included No (premature Pension -- Public Maybe in AGI distributions are taxable) Yes Rent / Royalty Income Yes Yes, included in AGI Yes Yes Sick Pay Yes Yes, included in AGI Yes Yes No, subtract if included Social Security Benefits Maybe in AGI No Yes Soc. Sec. benefits and/or SSI rec'd. for dependent No No No Yes Yes, if deducted in a No, subtract if included State Income Tax Refund(including Prop.TaxCr.Refund) prior year in AGI No No State SSI (paid by DHS) No No No Yes Strike Pay Yes Yes, included in AGI Yes Yes Sub Pay Yes Yes, included in AGI No Yes Supplemental Security Income (SSI) No No No Yes Unemployment Compensation Yes, the amount over $2,400 Yes, included in AGI No Yes, the full amount received No, subtract if included U.S. Government Bonds & Treasury Notes Interest Yes in AGI No Yes Veteran Benefits No No No Yes Workers' Compensation No No No Yes Page 18
    • 2010 Accounting Aid Society Tax Assistance Program Community Tax Sites Appointment Dates of Volunteer or 1st Come, Handicap Tax Site Address Major X Street Operation Hours 1st Served*? ESL Accessible Other Libraries Main Library - Detroit 5201 Woodward, Detroit, 48202 North of Warren Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * YES Closed 2/13/10 & 4/3/10 Wed. eve 2/3 - 2/24 3:30pm - 8pm 1st Come,1st Served * Chandler Branch 12800 Harper, Detroit, 48213 Dickerson Sat. 1/30 - 4/10 9:30am - 3pm Appt. Only NO Closed 4/3/10 Duffield Branch 2507 W. Grand Blvd., Detroit, 48208 12th Street Sat. 1/30 - 4/10 10am - 3:30pm Appt. Only NO Closed 2/13/10, 2/20/10 & 4/3/10 Knapp Branch 13330 Conant, Detroit, 48212 East Davison Sat. 1/30 - 4/10 9:30am - 3pm Appt. Only NO Closed 2/6/10 & 4/3/10 Department of Human Services (City of Detroit) Butzel Family Center 7737 Kercheval, Detroit, 48214 Van Dyke Sat. 1/30 - 4/10 8:30am - 4pm 1st Come,1st Served * YES Wed. eve 3/10 - 3/31 5pm - 9pm Appt. Only Northwest Activities Center 18100 Meyers, Detroit, 48235 6 Mile & Curtis Sat. 1/30 - 4/10 8:30am - 4pm 1st Come,1st Served * YES Community & Other Centers -- Detroit Centerline Senior Center 25355 Lawrence Blvd., Centerline, 48015 10 Mile & Van Dyke Sat. 1/30 - 4/10 8:30am - 3pm Appt. Only YES Focus:HOPE 1300 Oakman, Detroit, 48238 Linwood Sat. 1/23 - 4/10 9:30am- 3pm 1st Come,1st Served * YES Tue. - Fri. 1/26-4/9 9:30am - 3pm 1st Come,1st Served * Closed 4/2/10 Harper-Gratiot Multi-Service Center 9641 Harper, Detroit, 48213 Gratiot Sat. 1/30 - 4/10 9am - 3:30pm 1st Come,1st Served * YES Southwest Neighborhood Tax Center 8634 W. Vernor, Detroit, 48209 Lawndale Tue. & Thu. 1/21 - 4/15 11:30am - 8pm Appt. Only Spanish YES Wed. & Fri. 1/22 - 4/9 8:30am - 5pm Appt. Only Spanish Sat. 1/23 - 4/10 8:30am - 5pm Appt. Only Spanish Osborn Neighborhood Tax Center 4777 E. Outer Dr., Detroit, 48234 Van Dyke Tue. & Thu. 1/21 - 4/15 11:30am - 8pm Appt. Only YES Wed. & Fri. 1/22 - 4/9 8:30am - 5pm Appt. Only Sat. 1/23 - 4/10 8:30am - 5pm Appt. Only Brightmoor Neighborhood Tax Center 19556 Grand River, Detroit, 48223 Evergreen Tue. & Wed. 1/26-4/14 11:30am - 8pm Appt. Only YES Thu. & Fri. 1/21-4/15 8:30am - 5pm Appt. Only Sat. 1/23 - 4/10 8:30am - 5pm Appt. Only Page 19 Urban League of Detroit and SE Michigan 208 Mack Ave., Detroit, 48201 John R Sat. 2/13, 3/6, 3/13, 4/3 8:30am - 3pm Appt. Only YES State Representative Rashida Tlaib Office 7000 W. Fort, Detroit, 48209 Beard Mon. & Sat. 1/30 - 4/12 8:30am - 6pm 1st Come,1st Served * YES Northend Neighborhood Tax Center 7700 Second Ave., Ste. 314, Detroit, 48202 Pallister Sat. 1/30 - 4/10 8:30am - 3pm 1st Come,1st Served * YES Tue. & Thu. 1/26 - 4/15 5pm - 9pm Appt. Only Community & Other Centers -- Suburban ACCESS 6451 Schaefer, Dearborn, 48126 Ford Rd. Sat. 2/6 - 2/27 9:30am - 3pm 1st Come,1st Served * Arabic YES ACCESS 2651 Saulino Ct., Dearborn, 48120 Dix Sat. 3/6 & 3/13 9:30am - 3pm 1st Come,1st Served * Arabic YES River Rouge Senior Center 10625 W. Jefferson, River Rouge, 48218 Coolidge Wed. eve 2/3 - 3/31 3:30pm- 9pm 1st Come,1st Served * YES Cleary University - Howell Campus 3750 Cleary College Dr., Howell, 48843 E. Grand River Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * YES Southfield Dept. of Human Services 26000 Evergreen, Southfield, 48076 Civic Center Dr. Wed. 2/3 - 4/7 8:30am - 3pm Appt. Only YES Serving residents of Southfield only. Samaritan House 58944 Van Dyke Rd., Washington, 48094 27 Mile Rd. Thu. 1/28 - 3/25 1:30pm - 7pm Appt. Only YES Sat. 1/30 - 3/27 9:30am - 3pm Appt. Only Brighton Senior Center 850 Spencer Rd., Brighton, 48116 Main St. Mon. & Wed. 2/1-4/7 8:30am - 3pm Appt. Only YES Wed.. 2/3 - 4/7 12:30pm - 9pm Appt. Only Pontiac sites Lighthouse Community Development 46156 Woodward, Pontiac, 48342 Cottage Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * YES Oakland Livingston Human Service Agency (OLHSA) 196 Cesar Chavez Ave., Pontiac, 48342 Baldwin Ave. Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * Spanish YES Wed. eve 2/3 - 3/31 Consumers Energy offices Pontiac Consumers Energy 1030 Featherstone Rd., Pontiac, 48342 Opdyke Rd. Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * YES Royal Oak Consumers Energy 4600 Coolidge Rd., Royal Oak, 48073 14 Mile Rd. Sat. 1/30 - 4/10 9:30am - 3pm 1st Come,1st Served * YES Accounting Aid Society 7700 Second Ave., Suite 314, Detroit, 48202 Pallister Feb. 1 - March 31 10am - 4pm Homebound Only YES June 1 - Aug. 31 10am - 4pm Summer Program (Admin Manual, Revised: 12/14/09) * 1st come, 1st served tax site---be advised that not everyone may be serviced on a particular day depending on the volume of tax clients
    • Homebound and Summer Tax Assistance Programs The Accounting Aid Society’s mail-in Homebound Tax Assistance Program is offered to senior citizens (65 years of age or older) and disabled individuals, primarily those who may have trouble physically visiting one of our tax sites. The income guidelines are the same as at the tax sites: -- Up to $25,000 for individuals (regardless of age) for the tax year -- Up to $50,000 for families (married couples or a person with at least one dependent) The client completes a Homebound Program Client Intake Sheet and mails it to Accounting Aid’s main office along with their tax documents. Copies of the blue Client Intake Sheet for the Homebound Program can be found in the Site Box located at the tax sites. Clients typically call the office to request a Homebound Program packet. Most tax returns prepared in the Homebound Program can be electronically filed. Once Accounting Aid receives the signed e-file authorization form(s) back from the client the return is transmitted. A complete copy of the tax return along with all of their tax documents is mailed to the client for their records. Because of the high volume of clients in the Homebound Program, only current year tax returns are prepared with the exception of the following returns which must be filed by April 15, 2010: 2005 Michigan returns (including the Homestead Property Tax Credit) 2005 Detroit and other city returns 2006 Federal returns. Clients should call the Accounting Aid Society office or one of the neighborhood tax centers (phone numbers listed below) to have these returns prepared by April 15, 2010. Accounting Aid Society offers year-round tax service at three neighborhood tax centers for clients who need assistance with prior year returns, amended returns, and IRS notices. These are appointment only sites, information for each center is listed below: Brightmoor Neighborhood Tax Center, Ph. 313-531-1829 19556 Grand River between Evergreen and W. Outer Drive, Detroit, 48223 Osborn Neighborhood Tax Center, Ph. 313-368-5220 4777 E. Outer Drive near Van Dyke, Detroit, 48234 Southwest Neighborhood Tax Center, Ph. 313-554-2884 8634 W. Vernor near Lawndale, Detroit, 48209 In addition, Accounting Aid offers a mail-in Summer Tax Assistance Program beginning June 1, 2010, for senior citizens and disabled individuals physically unable to visit one of the centers. For further information on the mail-in Homebound or Summer Tax Assistance Programs, call the Accounting Aid Society office at 313-556-1920 or toll free at 866-673-0873. Page 20
    • Accounting Aid Society 2010 Tax Assistance Program Telephone Numbers and Other Contact Information Federal Information IRS Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.irs.gov Forms and Publications by phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-TAX-FORM (1-800-829-3676) Tele-Tax Topics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-829-4477 IRS Tax-Help and Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-829-1040 IRS Tax-Help for Deaf (TTY/TDD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-829-4059 IRS Taxpayer Advocate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-877-777-4778 Refund Information: - Refund hotline (Office hours: Mon.-Fri., 7:00 a.m. – 10:00 p.m.) . . . . . . . . . . 1-800-829-1954 - Automated refund information (24 hours a day/7 days a week) . . . . . . . . . . . 1-800-829-4477 - Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.irs.gov State of Michigan Michigan Department of Treasury website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.michigan.gov/treasury Forms and Publications by phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-827-4000 Tele-Help (pre-recorded information about income tax & tax credit topics) . . . . . . . . . 1-800-827-4000 (Press option “1”) Deaf, hearing impaired or speech impaired persons may call . . . . . . . . . . . . . . . (517) 636-4999 Refund Information: - Automated Information Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-827-4000 - Customer service representative (available Mon.-Fri., 8:00 a.m. – 4:45 p.m.). 1-800-827-4000 - Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.michigan.gov/incometax City of Detroit Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.ci.detroit.mi.us Forms by phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (313) 224-3322 Information / Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (313) 224-3315 City of Pontiac Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . www.pontiac.mi.us Information / Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (248) 758-3236 Consumers Energy To get Annual Heating Costs for the Home Heating Credit . . . . . . . . . . . . . . . . . 1-800-477-5050 DTE Energy Home Heating Credit Hotline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-866-200-2386 For VITA Volunteers only: IRS VITA Hotline . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-800-TAX-VITA (1-800-829-8482) Michigan volunteer help line . . . . . . . . . . . . . . . . . . . 1-888-860-8389 Accounting Aid Society – Tax Assistance Program Phone Numbers Marshall Hunt, Director of Tax Assistance Program . . . . . . . . . . . (313) 556-1920, Ext. 208 Karen Newman, Operations Manager . . . . . . . . . . . . . . . . . . . . . . (313) 556-1920, Ext. 201 Tom Ericson, E-Filing Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . (313) 556-1920, Ext. 218 Angela Gabridge, Volunteer Coordinator/Development Asst. . . . . (313) 556-1920, Ext. 211 Kathy Holka, Homebound Coordinator . . . . . . . . . . . . . . . . . . . . . (313) 556-1920, Ext. 203 Ed Seggerson, E-Filing Assistant . . . . . . . . . . . . . . . . . . . . . . . . . (313) 556-1920, Ext. 209 Kassie Ward, IT/Systems Coordinator . . . . . . . . . . . . . . . . . . . . . . (313) 556-1920, Ext. 202 Page 21