Client Facilitator Training

TY 2025

1

Goals

• Provide resources for IRS certification as a Client Facilitator
• Ensure Client Facilitators (CF) are prepared to function in their role at their local site

2025.10.17 KG

2

Agenda

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

​

​

​

​

2025.10.17 KG

3

How to IRS Certify�as a �Client Facilitator

2025.10.17 KG

5

Websites:

Study Pub 4961 & Pass IRS Standards of Conduct Test

30 min. - 2 hours

Final District-Specific Training

2-4 hours

Oregon VITA and Tax-Aide

Website:

ORTaxvolunteer.org

IRS Link & Learn Home:

https://linklearntaxescertification.com/

Study Pub 5101 & Pass Intake/Interview and Quality Review Test

30 min. - 2 hours

AARP Tax-Aide

Volunteer

Portal:

http://volunteers.aarp.org/

AARP Tax-Aide

Learning Management System

1-2 hours

Moodle Training Course: https://learn.mfs-cashoregon.org/

​

AARP Tax-Aide �Certification

IRS Certification Tests

Client Facilitator/Interpreter Certification Training

​

Client Facilitator

Specific Training

1 hour

Client Facilitator Training

Learning Map for Client Facilitators

• Step by step guide for certification
• Where to get help
• Available on https://ortaxvolunteers.org/training-certification/

Link to Client Facilitator Learning Map

​

2025.10.17 KG

6

Role of the Client Facilitator

Client Facilitator Qualifications

• Personable, organized, patient, good listener, diligent
• Know policies and site procedures
• No need to learn tax law

2025.10.17 KG

8

Role of Client Facilitator

• Primary communicator with waiting taxpayers
• Explain tax preparation process to taxpayers
• Verify taxpayers are ready for tax return work to begin
• First point of contact with taxpayers
• Assist Site Coordinator, volunteers and clients in site administration

​

​

2025.10.17 KG

9

Role of Client Facilitator

• Client Facilitators do
• Create pleasant welcoming atmosphere at site
• Calm worried or impatient taxpayers
• Make counselor’s job easier
• Increase site productivity
• Bring order to administration tasks at site
• Client Facilitators don’t
• Answer tax law questions
• Involve themselves in tax preparation with taxpayer
• Give tax advice to taxpayers

​

2025.10.17 KG

10

Client Facilitator Tasks

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

2025.10.17 KG

11

Client Facilitator Tasks (cont)

• Verify taxpayer and spouse identification documents
• Verify social security or Individual Tax Identification (ITIN) documents for all individuals on tax return
• Verify taxpayers have required tax documents
• If site practice
• For Drop-off Model, assist taxpayers with filling in Page 1 of the Document Inventory Checklist (Page 2 signatures must be done by a certified tax counselor)

​

​

2025.10.17 KG

12

Documents to verify ID

2025.10.17 KG

13

Ask to see original photo identification such as:

• Driver’s License (U.S)
• Visa
• State ID (U.S.)
• Military ID
• Passport
• National ID
• Employer ID
• School ID

​

Client Facilitator Tasks (cont)

• Ensure taxpayers complete Intake & Interview Booklet for the appropriate tax year
• Review Intake Booklet for completeness – do not answer tax questions
• If possible, ensure every applicable question on Intake Sheet answered

​

2025.10.17 KG

14

Client Facilitator Tasks (cont)

• Sort documents in Form 1040 order by taxpayer/spouse (if site practice)
• Verify documents are for current tax year only
• Sort others for review by counselor
• Identify complex tax returns
• Communicate possible scope concerns to Local Coordinator

​

2025.10.17 KG

15

Client Facilitator Job Aids

• Required items
• Tax-Aide Intake Booklet (includes Form 13614-C)
• Site Sign-In/Activity Reporting Log
• In Scope/Out of Scope Poster
• Taxpayer Information and Responsibility document (Tax-Aide Only)
• Verify required forms and posters are displayed daily

2025.10.17 KG

16

Intake & Interview Booklet

IRS Form 13614C

Form 13614-C Intake & Interview Sheet

• Taxpayer must complete
• Used during interview
• A place for preparer to make changes
• A place for preparer to make additional comments
• Available in Spanish

22 other languages: Link

• Changes every year
• Link to current IRS 13614-C (Tax-Aide has their own version)

2025.10.17 KG

18

Form 13614-C Intake Sheet

2025.10.17 KG

19

Form 13614-C Intake Sheet – People in Household

2025.10.17 KG

20

Form 13614-C Intake Sheet - Income

2025.10.17 KG

21

Form 13614-C Intake Sheet Expenses

2025.10.17 KG

22

Form 13614-C Intake Sheet - Statistics

2025.10.17 KG

23

Form 13614-C Intake Sheet - Notes

2025.10.17 KG

24

Form 15080 - Consent Form

2025.10.17 KG

25

IRS Form 15080 Global Carryforward Consent

• Global carryforward
• Gives taxpayer flexibility to use any site next year and have carryforward of basic taxpayer data
• Same-site carryforward available without consent
• Taxpayer/spouse sign form if agree to consent
• Preparer assigns PIN in E-file section
• If consent denied, no signature or PIN required

​

2025.10.17 KG

26

Tax-Aide Only Intake Forms

Tax-Aide ONLY 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

2025.10.17 KG

28

Tax-Aide ONLY Booklet

• Comprised of 10 bound pages:
• Pages 1-5: IRS 13614-C Interview/Intake Sheet
• Page 6: Optional Questions for AARP
• Page 7: Information Regarding Consent Forms and Questions
• Page 8: 15080 IRS Global Carry Forward Consent Form
• Page 9: Consent to Disclose/Use Information to AARP Foundation
• Page 10: Consent for AARP Foundation to Use Select Tax Return Information
• Link to Current Tax-Aide Fillable Intake Booklet

2025.10.17 KG

29

AARP Only Questions P6

2025.10.17 KG

30

Intake Booklet: Custom Questions

• Answers required for all national questions in order to E-file
• Did not answer is a valid choice
• National questions cannot be changed
• National questions set up and passed to Tax-Aide sites through use of Relational Office function

​

​

2025.10.17 KG

31

AARP How to Use this� Booklet P7

2025.10.17 KG

32

information about the booklet

Global Carryover IRS Form 15080 P8

2025.10.17 KG

33

Consent #1

Consent to Disclose/Use Information to AARP Foundation P9

2025.10.17 KG

34

Consent #2

Intake Booklet: Share Data with AARP

• “Relational Offices” Consent
• Security of data
• Limited number of AARP Foundation staff have access to reports
• Reports will not include individual taxpayer information
• Allows TaxSlayer to share aggregated demographic data for all taxpayers with AARP Foundation
• Taxpayer/spouse sign form if consent given
• Preparer assigns PIN in E-file section
• If consent denied, no signature or PIN required

2025.10.17 KG

35

Consent for AARP to Foundation to Use �Select Tax Return Information P10

2025.10.17 KG

36

Consent #3

Intake Booklet: Information Sharing Consent

• Information Sharing Consent
• Information used to determine taxpayer eligibility for free programs and services offered by AARP Foundation
• Taxpayer/spouse sign form if consent given
• Preparer assigns PIN in E-file section
• If consent denied, no signature or PIN required
• Information shared includes
• Name, address, email address, phone number and age
• Adjusted gross income

2025.10.17 KG

37

Client Facilitator Quiz

• Taxpayer asks if they need to report cash receipts from odd jobs
• What do you do?

​

​

2025.10.17 KG

38

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?

2025.10.17 KG

39

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

Thanks!

2025.10.17 KG

40

We can’t do this without you!