Tax-Aide Expense Reimbursement Guidelines for Counselors and Leaders in New Jersey

1. EXPENSE REIMBURSEMENT Gary Blauth NJ ADS AARP Tax-Aide

2. INTRODUCTION • Forms—flat rate and itemized • Position and activity codes • Receipts and special rules • Submission time, payments, follow-ups • Electronic forms

3. you only get one bite

4. Flat rate o r Itemized but never both !

5. COUNSELOR FLAT RATE FORM

6. COUNSELOR FLAT RATE FORM • Prepared by National Office in March • Lists Counselors, EROs, Client Facilitators and Shift Coordinators • Sent directly to Local Coordinators • Volunteers sign/date if accept Flat Rate • Only acceptable change is address • No additions; no deletions – just don’t sign • LC signs/dates, returns by early April • Payment made promptly after 15 April

7. S T A N D A R D P A P E R V E R S I O N

8. HEADING SECTION

9. BODY/CERT SECTIONS

10. ACTIVITY CODESThe Easy Ones • Counselors, EROs, Client Facilitators, Shift Coordinators • F = Flat rate $35 • T = Itemized for training NEW • I = Itemized for counseling • Leaders • C = Flat rate $50 • I = Itemized for counseling • I & T – Transportation only • Mileage – round trip, activity and location, each date listed separately • Parking and tolls – receipts required

11. ACTIVITY CODESFOR LEADERS – 1 • A = Phone, copy, postage • Receipts required • Exception – copies made on personal equipment =< 2¢ each • Phone bill with Tax Aide calls marked • If using phone card, log showing date, person called, etc., required • No cell phone excess use charges • No mailing of IRS forms to/for taxpayers • No handouts for Instructors

12. ACTIVITY CODESFOR LEADERS - 2 • B – Coordinating • Transportation for – site selection, site management, site visits, training class visits, equipment movement, etc. • Transportation for other activity codes • A - Phone, copy, postage • P – Publicity • R – Computer Repair/Maintenance • S – E-file Supplies • Z – Supplies • Transportation = Mileage + parking and tolls (for which receipts are required)

13. ACTIVITY CODESFOR LEADERS - 3 • P – Publicity • Booth/exhibit expense not to exceed $25 • No paid advertising • Receipts required

14. ACTIVITY CODESFOR LEADERS - 4 • R – Computer Repair/Maintenance • Repairs must be “reasonable” • National Office may repair/replace; contact TCS • Printer cartridge supplier may repair/replace; TCS • Includes memory upgrades, network cards, etc. • <$25 per item, no prior approval required • =>$25 per item, prior approval of TCS or SC required • >$200 per item, prior approval of National Office required • Receipts required

15. ACTIVITY CODESFOR LEADERS - 5 • S – E-file Supplies • Expendables – No dollar limit – Bulk purchase OK • Paper, toner – if not available on National contract • Floppies, CDs, cables • Non-Expendables - $25 rule applies • Switches, flash drives • Phone, copy, postage if directly related to e-filing • Receipts required

16. ACTIVITY CODESFOR LEADERS - 6 • Z – Supplies • Normal office supplies • Does not include equipment – staplers, staple removers, pencil sharpeners, etc. • Receipts required

17. ACTIVITY CODESFOR LEADERS - 7 • T – Instructing • Counselor training • Admin training for Client Facilitators • Transportation • Refreshment allowance • $1.50 per counselor trained per season • Must show number trained on expense statement • Receipts required

18. ACTIVITY CODESFOR LEADERS - 8 • W - State led Instructor Workshops, Train the Trainer Meetings NEW • Use “T” for district & local training meetings – for both trainer and trainees

19. ACTIVITY CODESFOR LEADERS - 9 • K – District Meeting • L – National Meeting • M – State Meeting • N – Regional Meeting

20. RECEIPTS • Itemized receipt required for all expenses except mileage • Receipts ($75 & over) must be taped to blank sheet of paper (8-1/2 x 11) • All other receipts (under $75) can be sent loose, paper-clipped or stapled to the expense report, or taped to a separate sheet of paper • Credit card charge slip is generally not acceptable • Meal charge on hotel bill is generally not acceptable

21. SPECIAL RULES • Any "I" Expense Statement that exceeds $350 for the entire season will be rejected • Exceptions for special circumstances must be pre-approved by the District Coordinator and the State Coordinator • A copy of the pre-Approval by the SC must be attached to the Volunteer's Expense Statement when submitted for payment • SC must approve the expense statement

22. SPECIAL RULES • S expenses do not include training for e-filing • No reimbursement for – • State/local tax assistance only • Mileage to/from EOS recognition functions • Other than nominal food for EOS functions • Post season assistance by Counselors

23. NOT REIMBURSABLE RULES • Equipment rental or purchase • Site charges of any kind • Personal stationery or cards • Secretarial services; PO box rental • Alcoholic beverages, entertainment, flowers, greeting cards, personal phone • Any spousal expenses • See list in Policy Manual

24. SUBMISSION TIMING • “I” expenses only reimbursed from 15 April to 30 June. Applies to leaders too! • Counselor training from 1 October and tax assistance from January to 20 April. Applies to leaders too!Special CF rule! • Client Facilitation from January to 20 April • Admin training OK

25. SUBMISSION METHODS • Specialists and DC • Supervisors may submit by fax • Copies of receipts are acceptable • All others • Supervisors must submit hard copy with original receipts by mail • Direct deposit is encouraged

26. SUBMISSION TIMING • Leaders can submit statements anytime. Quarterly strongly recommended • Submit statements on/before 30 September – end of AARP fiscal year

27. ELECTRONIC BASED FORMS • Improve accuracy • Math, activity coding and legibility • Form on Extranet • Paper vs. electronic submission

28. ELECTRONIC BASED FORMS • Excel Expense Statement • Template for non-leaders with log only for itemized “I” expenses (next version should add “T”) • Template for leaders has logs for all activity codes except Leadership Flat Rate “C” • Totals flow to appropriate worksheets and then to Statement • Works on Open Office too!

29. NON-LEADER INSTRUCTIONS

30. NON-LEADER STATEMENT HEADING FILL IN YELLOW HIGHLIGHTED FIELDS

31. NON-LEADER STATEMENT – BODY FILL IN YELLOW HIGHLIGHTED DATE FIELD AMOUNT FIELDS AUTOMATICALLY COMPLETED

32. NON-LEADER – “I” LOG YELLOW HIGHLIGHTED FIELDS, MILEAGE AND TOTAL TRANSPORTATION AUTOMATICALLY COMPLETED

33. LEADER - INSTRUCTION

34. LEADER – STATEMENT HEADING

35. LEADER – “A” LOG SHEET

36. LEADER – “B” LOG SHEET

37. LEADER – “T” LOG SHEET

38. LEADER – STATEMENT BODY

39. SUMMARY • Forms—flat rate and itemized • Position and activity codes • Receipts and special rules • Submission time, payments, follow-ups • Electronic forms

40. PROBLEM 1 • Anne is the LC of a new site. She needs some supplies and equipment: • A modem for a donated computer $38.25 • Cables $24.95 • Backup toner cartridge $31.79 • Initial supply of paper $16.00 • Paper clips, staples, file folders, staplers and staple removers $27.50 • What activity codes and OK’s are involved?

41. PROBLEM 2 • George is a DC. He is asked to approve expense statements showing: • Copying of handouts by an LC/Instructor • Purchase of a toner cartridge not available from National • Mileage to do a state return for a shut-in • Mileage to inspect a prospective new site • What actions should George take?

42. Training aids • TaxAide extranet: • www.aarp.org/tavolunteers • Training tab • “Volunteer Expense Statement Training Presentation” • Narrated presentation for non-leaders

43. Where to find forms • TaxAide extranet: • www.aarp.org/tavolunteers • Forms tab • Expense statement • Paper form – word or pdf • Leader – Excel • Non-leader – Excel • Direct deposit forms