AARP Tax-Aide
EXPENSE REIMBURSEMENT
Gary Blauth
NJ ADS
INTRODUCTION
Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments,
follow-ups Electronic forms
COUNSELOR FLAT RATE FORM
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
STANDARD
PAPER
VERS I ON
HEADING SECTION
BODY/CERT SECTIONS
ACTIVITY CODES The 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
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
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)
ACTIVITY CODESFOR LEADERS - 3
P – Publicity Booth/exhibit expense not to exceed
$25 No paid advertising Receipts required
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
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
ACTIVITY CODESFOR LEADERS - 6
Z – Supplies Normal office supplies Does not include equipment –
staplers, staple removers, pencil sharpeners, etc.
Receipts required
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
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
ACTIVITY CODESFOR LEADERS - 9
K – District Meeting L – National Meeting M – State Meeting N – Regional Meeting
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
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
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
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
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
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
SUBMISSION TIMING
Leaders can submit statements anytime. Quarterly strongly recommended
Submit statements on/before 30 September – end of AARP fiscal year
ELECTRONIC BASED FORMS
Improve accuracy Math, activity coding and legibility
Form on Extranet Paper vs. electronic submission
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!
NON-LEADER INSTRUCTIONS
FILL IN YELLOW HIGHLIGHTED FIELDS
NON-LEADER STATEMENT HEADING
FILL IN YELLOW HIGHLIGHTED DATE FIELDAMOUNT FIELDS AUTOMATICALLY COMPLETED
NON-LEADER STATEMENT – BODY
YELLOW HIGHLIGHTED FIELDS, MILEAGE AND TOTAL TRANSPORTATION AUTOMATICALLY COMPLETED
NON-LEADER – “I” LOG
LEADER - INSTRUCTION
LEADER – STATEMENT HEADING
LEADER – “A” LOG SHEET
LEADER – “B” LOG SHEET
LEADER – “T” LOG SHEET
LEADER – STATEMENT BODY
SUMMARY
Forms—flat rate and itemized Position and activity codes Receipts and special rules Submission time, payments,
follow-ups Electronic forms
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?
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?
Training aids
TaxAide extranet: www.aarp.org/tavolunteers Training tab “Volunteer Expense Statement
Training Presentation” Narrated presentation for non-leaders
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