The Client Facilitator

Tax Year 2025

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Lesson Topics

• Client Facilitator’s
• Role
• Requirements
• Tasks
• Intake Booklet
• Job Aids

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Client Facilitator Training – TY2025

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Role of Client Facilitator

• Aid Local Coordinator and site personnel in site administration
• Aid Counselors by verifying taxpayers are ready for tax return work to begin
• First point of contact with taxpayers

Client Facilitator Training – TY2025

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Role of Client Facilitator

• Primary communicator with waiting taxpayers
• Explain Tax-Aide process to taxpayers
• Site procedures
• Counselor’s role
• Quality Review process
• Return filing: E-file or mail-in

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Client Facilitator Training – TY2025

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Typical Site Process

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Client Facilitator

Door

Welcome and greet Sign-in

Taxpayer completes Intake Booklet

Counselor conducts Interview and prepares tax return(s)

Screen

Return(s) Quality Reviewed

Forms printed, reviewed with taxpayer and signed

Taxpayer

Role of Client Facilitator

• Unless certified as a Counselor, Client Facilitator does not
• Answer any tax law questions
• Involve themselves in tax preparation with taxpayer
• Give tax advice to taxpayers
• No Exceptions

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Client Facilitator Training – TY2025

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Benefits of a Client Facilitator

• Creates pleasant welcoming atmosphere at site
• Calms worried or impatient taxpayers
• Makes Counselor’s job easier
• Brings order to administration tasks at site

Client Facilitator Training – TY2025

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Benefits of a Client Facilitator

• Increases site productivity
• Identifies problems early
• Frees Local Coordinator to concentrate on tax preparation, quality reviews and/or assisting Counselors
• Allows Counselors to be more productive

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Client Facilitator Training – TY2025

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Client Facilitator Qualifications

• Personable, organized, patient, diligent
• Know Tax-Aide policies and site procedures
• Need not be certified Counselor

Client Facilitator Training – TY2025

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Client Facilitator Requirements

• Complete AARP Foundation Tax-Aide Training
• Policy and Procedures
• Technical and Security
• Pass Volunteer Standards of Conduct test (pub 4961)
• Pass Intake/Interview & Quality Review test (Pub 5101)
• Sign Volunteer Agreement – Form 13615 using Link and Learn and submit pdf to Ed Klein by January 16, 2026 (complete in class).

Client Facilitator Training – TY2025

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�Volunteer Standards of Conduct �

• Everyone must pass Standards of Conduct test with 80% or above.
• Must follow the rules or can be removed and barred
• Can’t take tips, refer clients to our friends or relatives
• Violations are emailed to ts.voltax@irs.gov

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Client Facilitator Training – TY2025

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�Intake/Interview and Quality Review (Form 13614-C) �

• Everyone must pass the Intake/Interview and Quality Review test with 80% or above.
• Every return must have a completed Form 13614-C
• Preparers are to ensure each line was reviewed with an entry
• Be familiar with the Form 13614-C (B=Basic, A=Advanced, M=Military)
• Counselors use NTTC Scope manual for in-scope OOS
• Quality reviews on all returns; completed by someone else

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Client Facilitator Training – TY2025

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Client Facilitator Tasks

• Verify required posters and forms displayed are available at site (see local coordinator)
• Greet and welcome taxpayer
• Ensure taxpayer entered on activity log
• Explain tax return preparation process for the site
• Aid Local Coordinator if taxpayer requires/requests special assistance

Client Facilitator Training – TY2025

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Client Facilitator Tasks (cont.)

• Remind taxpayers of photo identification for taxpayer and spouse and SSN documents for everyone on the return
• See local coordinator if items are missing
• Verify taxpayers have their tax documents

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Client Facilitator Tasks (cont.)

• Ensure taxpayers complete Intake Booklet
• Review Intake Booklet for completeness – do not answer tax questions
• Ensure every applicable question on Intake Sheet answered

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Client Facilitator Training – TY2025

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Intake Booklet

• Comprised of eight bound pages:
• Pages 1-3: Personal Information, Income, Expenses, Life Events, Additional Information and Questions,
• Page 4: AARP Demographic Questions
• Page 5: Instructions Page
• Page 6: Consent to Disclose Tax Return Information to other Sites (Global Carry Forward)
• Page 7: Consent to Disclose/Use Information to AARP Foundation
• Page 8: Consent for AARP Foundation to Use Select Tax Return Information (information on free services)

RC Meeting – TY2025

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Intake Booklet Consents (think: three G’s)

• G: Global Carry Forward
• Page 6: Consent to Disclose Tax Return Information to other Sites (Global Carry Forward)
• G: Grants for AARP Foundation
• Page 7: Consent to Disclose/Use Information to AARP Foundation
• G: Give Aways
• Page 8: Consent for AARP Foundation to Use Select Tax Return Information (information on free services)

RC Meeting – TY2025

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Intake Booklet

• Understand the purpose of each consent form and how to answer taxpayer questions
• Preparation of tax return not conditioned on granting any of consents in Intake Booklet

Client Facilitator Training – TY2025

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Client Facilitator Tasks (cont.)

• Aid Local Coordinator in assigning taxpayer to Counselor following site procedures
• Ensure activity log updated when taxpayer departs site
• Work closely with Local Coordinator to
• Keep taxpayers comfortable and stress free as possible
• Other items as determined by Local Coordinator
• Be aware of site emergency procedures

Client Facilitator Training – TY2025

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Client Facilitator Job Aids

• Required Items
• Form 13614-C Intake/Interview and Quality Review Sheet (okay to use current form for a prior year)
• D12225 Tax Record Envelope
• Site Sign-In/Activity Reporting Log
• In Scope/Out of Scope Poster
• Taxpayer Information and Responsibility document
• Verify required forms and posters are displayed daily

Client Facilitator Training – TY2025

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Client Facilitator Job Aids (cont.)

• Local Social Security offices/addresses
• Other local city or state office phone number/addresses that might be needed or helpful

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Client Facilitator Training – TY2025

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Client Facilitator Quiz

• Taxpayer asks if he has to report cash receipts from odd jobs
• What do you do?

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Client Facilitator Training – TY2025

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Tell Taxpayer to discuss with the Counselor –

Client Facilitator does not answer tax questions

Client Facilitator Quiz

• Taxpayer brings in last year’s Intake Booklet and says nothing has changed
• What do you do?

Client Facilitator Training – TY2025

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Inform the taxpayer a new form must be completed every year and give them this year’s Tax-Aide Intake Booklet

Activity Reporting, Quality Review and ERO Tracking Log

Site may use an alternate form

Bank Information

• IRS informed the public that they will not issue paper checks for refunds except in some cases
• Client with no bank account and expecting a refund may get a letter from the IRS asking for an exception
• Encourage our clients to have a bank account with routing number and account number
• If not, expect long delays in getting a refund check

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Client Facilitator Training – TY2025

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Thanks!

• Your service to taxpayers, the community and to the AARP Foundation deserves the highest praise. Thanks for all that you do to make the program successful!
• Remember to have some fun

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Client Facilitator Training

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