EMPLOYEE MANUAL 2014 Table of Contents INTRODUCTION.................................................................................................................................... 1 Welcome ................................................................................................................................................... 1 Mission ...................................................................................................................................................... 1 History ....................................................................................................................................................... 1 Changes in Policy ..................................................................................................................................... 1 EMPLOYEE DEFINITION AND STATUS .............................................................................................. 2 Employment Classification ........................................................................................................................ 2 Employment at Will ................................................................................................................................... 2 EMPLOYMENT POLICIES .................................................................................................................... 2 Equal Employment Opportunity ................................................................................................................ 2 Americans with Disabilities Act ................................................................................................................. 2 Immigration Law Compliance .................................................................................................................... 2 Employee Background Check ................................................................................................................... 2 Criminal Records ....................................................................................................................................... 2 Personal Tax Identification Number (PTIN) .............................................................................................. 3 Personal Records and Administration....................................................................................................... 3 Change of Personal Data .......................................................................................................................... 3 Building Security ....................................................................................................................................... 3 Personal Property ..................................................................................................................................... 3 Personal Computers & Media Storage Devices ....................................................................................... 3 Health-Related Issues ............................................................................................................................... 3 Employee Requiring Medical Attention ..................................................................................................... 3 Customers Requiring Medical Attention ................................................................................................... 4 Unconsciousness: ................................................................................................................................. 4 Semi-consciousness: ............................................................................................................................ 4 Weather Emergencies............................................................................................................................... 4 Children and Visitors in the Workplace ..................................................................................................... 4 Employment of Relatives .......................................................................................................................... 4 STANDARDS OF CONDUCT ................................................................................................................ 5 General Guidelines ................................................................................................................................... 5 Attendance and Punctuality ...................................................................................................................... 5 Office Phone Use ...................................................................................................................................... 5 Cellular Phone/Text Messenger/E-Mail Use/Instant Messengers ............................................................ 5 Sexual Harassment ................................................................................................................................... 5 Drug and Alcohol Use ............................................................................................................................... 5 Tobacco Use ............................................................................................................................................. 6 i No Weapon(s) Policy ................................................................................................................................ 6 Company Property .................................................................................................................................... 6 Company Name (Identity) ......................................................................................................................... 6 Dress/Hygiene Code ................................................................................................................................. 6 Confidential Information and Non-Disclosure (Client Identity Theft) ......................................................... 6 Document Disposal/Shredding Bin ........................................................................................................... 7 Ethical Standards ...................................................................................................................................... 7 Theft/Embezzlement ................................................................................................................................. 7 How Does Embezzlement Relate to Employee Theft? ............................................................................. 8 ETC Theft/Embezzlement Policy .............................................................................................................. 8 What is Your Duty in Detecting Theft/Embezzlement? ............................................................................. 8 Use of Internet........................................................................................................................................... 8 Use of Computer Software ........................................................................................................................ 9 Solicitations and Distributions ................................................................................................................... 9 Complaint Procedure ................................................................................................................................ 9 Corrective Procedure ................................................................................................................................ 9 Crisis Suspension ..................................................................................................................................... 9 Outside Employment ................................................................................................................................. 9 Return of Company Property .................................................................................................................... 9 Employees Filing Personal Returns ........................................................................................................ 10 Customer Receipts/Customer Referral Coupons ................................................................................... 10 Tax Fraud/Due Diligence/Ethics ............................................................................................................. 10 Client Tax Fraud...................................................................................................................................... 10 Employee Tax Fraud ............................................................................................................................... 12 What is Employee Tax Fraud? ................................................................................................................ 12 Criminal Investigation Division of the U.S. Treasury ............................................................................... 12 Tax Fraud Policy ..................................................................................................................................... 13 Ethics ...................................................................................................................................................... 13 COMPENSATION POLICIES .............................................................................................................. 14 Base Compensation ................................................................................................................................ 14 Payroll ..................................................................................................................................................... 14 Overtime Pay .......................................................................................................................................... 14 Payroll Schedules ................................................................................................................................... 14 Direct Deposit .......................................................................................................................................... 14 Paycheck Records (paycheckrecords.com) ........................................................................................... 14 Performance Bonuses ............................................................................................................................ 15 Commission(s) ........................................................................................................................................ 15 Opportunities for Advancement-Progression and Promotion ................................................................. 15 Time and Attendance .............................................................................................................................. 15 ii Time Clock .............................................................................................................................................. 16 Time Clock Procedures ........................................................................................................................... 16 How to Use the Time Clock: ................................................................................................................ 16 That’s all it takes to Clock In and Out, if you need assistance please call the main office, 1-800-3503278, to resolve any issues you may have. ........................................................................................ 19 Web Based Time Clock Malfunctions ..................................................................................................... 19 Punch In & Out Corrections .................................................................................................................... 19 Time Clock Ethics ................................................................................................................................... 19 ETC BENEFITS ................................................................................................................................... 20 Retirement Plans..................................................................................................................................... 20 Unemployment Compensation ................................................................................................................ 20 Social Security ........................................................................................................................................ 20 TIME-OFF BENEFITS.......................................................................................................................... 20 Sick Leave ............................................................................................................................................... 20 Bereavement Leave ................................................................................................................................ 20 Jury Duty ................................................................................................................................................. 20 Military Leave .......................................................................................................................................... 21 Personal Leave of Absence .................................................................................................................... 21 EMPLOYEE COMMUNICATIONS ....................................................................................................... 22 Open Communication ............................................................................................................................. 22 Managers’ Meeting.................................................................................................................................. 22 E-Mail ...................................................................................................................................................... 22 Suggestions ............................................................................................................................................ 22 EMPLOYEE INTERNET & E-PORTAL ACCESS ................................................................................ 22 E-portal ................................................................................................................................................. 23 Accessing E-Portal .................................................................................................................................. 23 Using the E-Portal System ...................................................................................................................... 23 The Menu ................................................................................................................................................ 25 Email .................................................................................................................................................... 25 Compose an Email .............................................................................................................................. 26 Credit Card Processing ........................................................................................................................... 28 Paycheck Records (Paycheckrecords.com) ........................................................................................... 28 Online Forms........................................................................................................................................... 29 Requests Online...................................................................................................................................... 29 Schedules ............................................................................................................................................... 31 Links ........................................................................................................................................................ 32 Computer, Hardware, Software, Network, Printer and Internet Problems .............................................. 32 OUR SERVICES .................................................................................................................................. 33 Federal Income Tax Preparation ............................................................................................................ 33 iii State Income Tax Preparation ................................................................................................................ 33 Business Tax Returns ............................................................................................................................. 33 Electronic Tax Filing or E-Filing .............................................................................................................. 33 Lightning Fast Dinero ® (Fast Refunds or Bank Products) .................................................................... 34 Amended Returns (Form 1040X) and IRS Resolution Assistance ......................................................... 34 W-7 Application for Individual Taxpayer Identification Number .............................................................. 34 Online Income Tax Filing ........................................................................................................................ 34 Returns Not Eligible for IRS e-file ........................................................................................................... 34 Refund Distribution Methods ................................................................................................................... 35 E-1 Visa Card .......................................................................................................................................... 35 EPS ...................................................................................................................................................... 35 E-Collect Check ...................................................................................................................................... 35 E-Collect Product Features & Benefits ................................................................................................ 35 E-Collect Direct Deposit .......................................................................................................................... 36 Direct Deposits (Non-Bank Product) ....................................................................................................... 36 Proof of Account .................................................................................................................................. 37 Routing Transit Numbers .................................................................................................................... 37 Modernized E-File ................................................................................................................................... 38 IRS Drain Periods ................................................................................................................................... 38 E-File (IRS Paper Check Non-Bank Product) ......................................................................................... 38 Tax Preparation Only, Federal and State ............................................................................................... 38 IRS Mailing Address’s ............................................................................................................................. 41 What If a Client Cannot E-File ................................................................................................................ 42 Refund Timeliness Non-Guarantee ........................................................................................................ 42 REFUNDS ARRIVE, NOW WHAT? ..................................................................................................... 43 E-Collect Check ...................................................................................................................................... 43 E-Collect Direct Deposit .......................................................................................................................... 43 Refund Status Hotline (Bank Products) .................................................................................................. 43 Check Pick Up......................................................................................................................................... 43 Check Registers ...................................................................................................................................... 43 Direct Deposit Clients.............................................................................................................................. 44 E-File Clients ........................................................................................................................................... 44 Prep-Only Returns .................................................................................................................................. 44 Check Cashing ........................................................................................................................................ 44 Deposit Directly Into an Account ............................................................................................................. 45 Client Damages Check (Void and Reissue) ........................................................................................... 45 Client Loses Check (Indemnity Bonds) ................................................................................................... 45 Deceased Taxpayers .............................................................................................................................. 45 Client Requests Check to Be Mailed To Them ....................................................................................... 45 iv CAUSES AND DELAYS IN REFUND .................................................................................................. 46 IRS Filtering System ............................................................................................................................... 46 IRS & FMS Refund Delays ..................................................................................................................... 46 Incorrect RTN and/or DAN ...................................................................................................................... 47 Incorrect Address .................................................................................................................................... 47 E-Collect Direct Deposits ........................................................................................................................ 48 OFFICE OPENING PROCEDURES .................................................................................................... 49 Daily Procedures ..................................................................................................................................... 49 Phone Line Activation ............................................................................................................................. 49 Signage ................................................................................................................................................... 49 FILE COMPLETION AND FOLDER CONTENTS................................................................................ 50 Tax Return With Bank Product & You are the Paid Preparer: ................................................................ 50 RAL, ERC, RTDD, RT and Instant RAL .............................................................................................. 50 Tax Return with E-File or Direct Deposit & You are The Paid Preparer (Left Side): .............................. 50 Tax Preparation Only – Client to Mail in the Return ............................................................................... 51 Self-Prepared Tax Returns ..................................................................................................................... 51 Third Party Paid Preparers .................................................................................................................. 51 State Returns .......................................................................................................................................... 52 What you need to do: .......................................................................................................................... 52 Form 1040X (Amended Return) .............................................................................................................. 52 What’s required for a Form 1040X: ..................................................................................................... 53 How much will it cost? ......................................................................................................................... 53 Balance Due Returns .............................................................................................................................. 53 File Folder Placement ............................................................................................................................. 54 ETC FILE CABINET SYSTEM ............................................................................................................. 55 Drawer 1 (Outgoing):............................................................................................................................... 55 Drawer 2 (Awaiting Acknowledgement): ................................................................................................. 55 Drawer 3 (New Files): ............................................................................................................................. 55 Drawer 4 (Rejected & Pending): ............................................................................................................. 55 Overview: ................................................................................................................................................ 55 CASH BOX METHOD .......................................................................................................................... 56 Cash Box Tendering Procedures: ........................................................................................................... 56 Cash Box Balance Sheet: ................................................................................................................... 56 Checks & Credit Card Payments......................................................................................................... 58 Paid Outs: ............................................................................................................................................ 58 Credit Card Payment Procedures ........................................................................................................... 59 Payment Via A Personal Check .............................................................................................................. 64 Coupons .................................................................................................................................................. 65 Entering Coupons into Drake .............................................................................................................. 66 v How to Enter a JDRF Donation: .......................................................................................................... 67 ETC MARKETING PROMOTIONS ...................................................................................................... 68 Customer Receipt Referral Program....................................................................................................... 68 How Does This Work?......................................................................................................................... 68 How to Accept Customer Referral Coupons: ...................................................................................... 69 Standard Mailer ....................................................................................................................................... 70 We Want You Back Mailer ...................................................................................................................... 71 OUR GUARANTEE POLICY................................................................................................................ 72 Guaranteed Done Right or It’s Free ........................................................................................................ 72 What We Do Guarantee: ......................................................................................................................... 72 Refund Timeliness Policy ........................................................................................................................ 73 DRAKE DAILY DUTIES ....................................................................................................................... 74 Preparer’s vs. Office Managers Duties: .................................................................................................. 74 Preparer’s Duties: ................................................................................................................................ 74 Manager’s Duties................................................................................................................................. 74 DRAKE TAX SOFTWARE AND YOUR DAILY DUTIES ..................................................................... 75 Client Status ............................................................................................................................................ 75 Search EF Database: .......................................................................................................................... 75 IRS ACKNOWLEDGEMENT & CHECK PRINT AUTHORIZATIONS.................................................. 79 Check Print Authorizations ...................................................................................................................... 81 IRS EF REJECTIONS .......................................................................................................................... 82 What is an IRS Reject? ........................................................................................................................... 82 Using the Search EF Database for IRS Rejects ..................................................................................... 82 Correcting IRS Rejects ........................................................................................................................... 84 Re-Sending a Corrected Return/Un-Corrected Returns ......................................................................... 84 CHECK PRINTING .............................................................................................................................. 85 Check Printing Procedures ..................................................................................................................... 85 Check Error Recovery ............................................................................................................................. 91 CUSTOMER SERVICE ........................................................................................................................ 93 Introduction ............................................................................................................................................. 93 The Three Basic Elements ...................................................................................................................... 93 Expanding Your Definition of Service .................................................................................................. 94 Reconsider Who Your Customers Are ................................................................................................ 94 The External Customer ....................................................................................................................... 94 The Internal Customer ......................................................................................................................... 94 The Customer Chain ............................................................................................................................... 95 Develop a Customer Friendly Attitude .................................................................................................... 95 Two Common Threads ........................................................................................................................... 96 #1 Communication with Other People ................................................................................................. 96 vi #2 Establishing Relationships ............................................................................................................. 96 Instant Connections ................................................................................................................................ 96 Moments of Truth .................................................................................................................................... 96 Function vs. Essence .............................................................................................................................. 97 Are The Functions Winning? ............................................................................................................... 98 Telephone Etiquette ................................................................................................................................ 98 Correctly Answering the Phone ........................................................................................................... 98 HOW TO PUT A CUSTOMER ON HOLD ........................................................................................... 99 Ending the Call .................................................................................................................................. 100 Sign In Sheets ....................................................................................................................................... 100 Speed in Processing ............................................................................................................................. 100 ETC PHONE NUMBERS ................................................................................................................... 101 ELECTRONIC TAX CENTER ............................................................................................................... 101 ELECTRONIC TAX CENTER REFUND HOTLINE .............................................................................. 101 Electronic Tax Center Locations & Phone Numbers ............................................................................ 101 Electronic Tax Center Web Sites .......................................................................................................... 102 IRS AND GOVT. PHONE NUMBERS ............................................................................................... 103 IRS National Phone Number ................................................................................................................. 103 IRS Taxpayer Return/Refund Status Hotline ........................................................................................ 103 IRS Teletax ........................................................................................................................................... 103 IRS Tax Preparer Hotline ...................................................................................................................... 103 IRS to File Extension............................................................................................................................. 103 IRS ITIN Help Number .......................................................................................................................... 103 Internal Revenue Service Website........................................................................................................ 103 Where’s My Refund? ......................................................................................................................... 104 IRS Criminal Investigation Division (CID) ............................................................................................. 104 Financial Management Service ............................................................................................................. 105 Social Security Administration .............................................................................................................. 105 BANK & Software PHONE NUMBERS .............................................................................................. 106 EPS Financial Helpline: ........................................................................................................................ 106 EPS Financial Website ......................................................................................................................... 106 Drake Preparer Help Line ..................................................................................................................... 106 bank - ROUTING Transit numbers (rtn) ............................................................................................. 107 credit union – routing transit numbers ................................................................................................ 108 Scripts ................................................................................................................................................ 109 Greeting ................................................................................................................................................ 109 Pricing Question .................................................................................................................................... 109 W-2 Question ........................................................................................................................................ 110 CONCLUSION ................................................................................................................................... 111 vii ELECTRONIC TAX CENTER Employee Hand Book INTRODUCTION This document has been developed by the Human Resources Department in order to familiarize employees with Electronic Tax Center and provide information about working conditions, key policies, procedures, and benefits affecting employment at Electronic Tax Center (ETC). Welcome Welcome to the Electronic Tax Center! We are happy to have you as a member of our team, as we nd celebrate our 24 year in business! As the start of tax season nears let’s get very familiar with the contents of this manual and make this a prosperous and error free year. Mission The mission of the Electronic Tax Center is to provide excellent customer service and to consistently achieve the highest standard in income tax preparation and electronic filing while maintaining a cost value to our customers. What does this mean? We do it right and at a fair price to our customers. History Electronic Tax Center was conceived and incorporated in the fall of 1989 by Reyes Salinas and David Rodriguez. Due to the tremendous growth which occurred in 1991, ETC was prompted to bring in Joe Salinas due to his valuable knowledge and experience information technology. Through the direction of Rey, David, and Joe and, with the addition of Alex Bermudez and Betty Valadez, ETC has grown to cover the Valley and is committed to continue that growth into the future. Changes in Policy This manual supersedes all previous employee manuals and memos. While every effort is made to keep the contents of this document current, Electronic Tax Center reserves the right to modify, suspend, or terminate any of the policies, procedures, and or benefits described in the manual with or without prior notice to employees. 1 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book EMPLOYEE DEFINITION AND STATUS An “employee” of Electronic Tax Center is a person who regularly or temporarily works for Electronic Tax Center on a wage or salary basis. Temporary employees are those that work seasonally from nd h January 2 to April 17 of 2012. Employment Classification Employees of Electronic Tax Center are classified as either “exempt” (salaried) or “non-exempt” (hourly). This is classification is necessary because, by law, employees in certain types of jobs are entitled to overtime pay for hours worked in excess of forty (40) hours per workweek. In addition to the above overtime classifications, every employee is assigned an employment status classification: regular full-time, regular part-time, temporary (full-time or part-time). Employment at Will You agree that the Electronic Tax Center, with or without cause, may end your employment and compensation at any time. The State of Texas is a hire and fire at will state. EMPLOYMENT POLICIES Equal Employment Opportunity Electronic Tax Center is an Equal Opportunity Employer who hires the most qualified individuals without regard to ancestry, race, color, religion, creed, sex, handicap, age, or any other illegal criteria under state or federal law. This policy extends to hiring, layoff, and termination. Americans with Disabilities Act It is the policy of the Electronic Tax Center to comply with all the relevant and applicable provisions of the Americans with Disabilities Act (ADA). Electronic Tax Center will not discriminate against any qualified employee or job applicant with respect to any terms, privileges, or conditions of employment because of a person’s physical or mental disability. Immigration Law Compliance All offers of employment are contingent of verification of the candidate’s right to work in the United States. At the time of hire, every employee will be asked to provide original documents verifying his or her right to work and, as required by federal law, to sign Federal Form I-9, Employment Eligibility Verification Form. Employee Background Check Prior to making an offer of employment, The Electronic Tax Center may conduct a job related background check. A comprehensive background check may consist of prior employment verification, professional reference checks, and education confirmation. Permission to perform a background check is given when you sign your application of employment. Criminal Records A criminal record check is performed to protect Electronic Tax Center’s interest and that of its employees’ and client’s interest. Consent to perform a criminal background check is located on your application and is mandatory for employment. Permission to perform a criminal history check is given when you sign your application of employment. 2 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Personal Tax Identification Number (PTIN) All income tax preparer’s must have a valid PTIN that was either newly obtained or your existing PTIN was re-registered under the new IRS guidelines for PTINS for Tax Season 2011. Without a valid & current PTIN you will not be eligible to prepare income tax returns as a paid preparer. Personal Records and Administration The task of handling personnel records and related administration functions at Electronic Tax Center has been assigned to the Human Resource Department. Personnel files will be kept confidential at all times. Change of Personal Data Any change in an employee’s name, address, telephone number, marital status, dependents, or a change in the number of tax withholding exemptions, needs to be reported to the Human Resource Department (HR) immediately by using the E-portal or contacting the HR department at (956) 6871000. Building Security Employees are not allowed on property of the Electronic Tax Centers after hours without prior authorization from management at the main office. Personal Property Employees are not to leave personal property on company premises. Electronic Tax Center’s liability insurance does not cover employee’s personal property. Electronic Tax Center will not be held liable for personal property that is stolen or damaged. Personal Computers & Media Storage Devices Electronic Tax Center strictly forbids personal computers, tablet devices, media storage devices, and flash drives on company property, employees found to have these devices on company premises may be subject to termination. Many common devices used every day, now have the capability to store data i.e. cell/smart phones, iPods, MP3 players etc. You may not use these devices on site with the exception of a mobile phone as approved by management. Never attach any device to ETC computers. Health-Related Issues Employee’s who become aware of any health related issues, especially contagious diseases, should notify their supervisor of their health status as soon as possible. Employee Requiring Medical Attention Employees should report all illnesses, work-related injuries and accidents immediately to their supervisor. If you are well enough to leave the premises, you may be dismissed. If you are not well enough to leave on your own, your supervisor will call a relative or someone who can drive you safely home or to a medical professional. In the event that you need immediate medical attention, your supervisor will notify 911 of your medical situation. 3 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Your wellness is of the utmost importance to us; please notify your supervisor immediately of any health, medical or emergency situations. Customers Requiring Medical Attention Unconsciousness: In the event a customer or other person becomes unconscious, you must notify your supervisor immediately. Your supervisor will call 911 and notify them of the situation. Your supervisor will then call the main office for further instruction. Semi-consciousness: In the event a customer or other person becomes ill, incapacitated, or becomes incoherent for any reason you must ask them if they require medical attention. If they request medical attention then you must notify 911 of the situation and then call the main office and give us a situational report, we will then give you further instruction. Weather Emergencies It is this company’s policy to continue operations despite weather conditions unless the conditions threaten to make employee transportation to or from work impossible or dangerous. When in doubt, call your supervisor. If the branch opens and is forced to close early because of weather, all employees who report to work will be paid for their time. Employees who made no effort to come to work will not be paid. Children and Visitors in the Workplace For safety, insurance, and other business considerations, Electronic Tax Center does not allow children and visitors in the workplace. Employment of Relatives Electronic Tax Center is pleased to consider for employment qualified applicants who are related to employees. When Electronic Tax Center employs more than one member of a family, one family member may not supervise the other. If such a situation should arise and the employees are unable to develop a workable solution, management will decide which employee may be transferred. 4 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book STANDARDS OF CONDUCT General Guidelines All employees are required to become familiar with Electronic Tax Center’s rules and standards of conduct and are expected to follow these rules and standards faithfully in doing their own jobs and conducting the company’s business. Attendance and Punctuality All employees are to report to work on time, as scheduled. If you are going to be late you must call your supervisor or the main office before your scheduled work time and inform management of your situation and expected arrival or return time. This is crucial, because we may need time to find a replacement for you during your time of absence. Your punctuality is important because retail centers, such as the mall, monitor store openings and closings and have the right to levy monetary fines for not opening or closing on time. Office Phone Use There are times when personal phone calls are unavoidable. Employees are required to limit these phone calls to only those deemed necessary and to keep the conversation at a minimum. Please advise your family and friends to call you at work only if it is urgent or an emergency. Personal long distance phone calls are not allowed unless it is an emergency. You must notify your supervisor in advance before you make the call. Cellular Phone/Text Messenger/E-Mail Use/Instant Messengers The use of any hand held device e.g. smart phones, cellular phones, tablets (IPad), or MP3/Ipod is not permitted during working hours. Handheld devices are a major source of distraction and interruption while at work and customer service is severely affected. Please turn off all hand held devices while at work. Using/answering your hand held device, while with a customer, is extremely unprofessional and considered rude behavior and is not tolerated. An exception will be made for medical, child care, and other pre-arranged needs. Contact the main office for authorization beforehand. If an exception is given and if you must answer your cell phone, you must ask your customer for permission to answer the call. Simply state to your customer, “Sorry, I have to answer this call, do you mind?” Once the customer gives you an approval, step away from the desk and answer or return the call. Do not carry on a persona cellular conversation with your customer seated in front of you; keep your call to a minimum, less than 2 minutes. Exceptions are given to phone calls only; texting is not permitted in any circumstance. Sexual Harassment Electronic Tax Center strictly forbids sexual harassment of any type. Electronic Tax Center defines sexual harassment as any unwelcome sexual advances, requests for sexual favors, and other sexually verbal comments or physical contact. Employees, including supervisors and managers, who are found to have engaged in sexual harassment will be subject to disciplinary action up to and including dismissal or legal action/prosecution. Report any sexual harassment to management immediately at 800-350-3278. Drug and Alcohol Use Employees possessing, distributing or manufacturing a controlled substance while on Electronic Tax Center Property will be terminated immediately. Any employee found working in a condition impaired 5 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book by alcohol, illegal drugs, or any other impairing substances not prescribed by a doctor for legitimate medical reasons will be terminated immediately. Tobacco Use Tobacco use of any kind is prohibited on company property except in designated areas. employee breaking this policy will be subject to disciplinary action up to dismissal. Any No Weapon(s) Policy Weapon(s) possession of any type including, but not exclusive to: handguns, rifles, shotguns, knives and objects meant to harm, maim, injure, or impair are strictly prohibited on company premises. Company Property All employees are expected to exercise care in the use of company property and to use such property only for authorized purposes. Negligence in the care and use of company property may be considered cause for suspension and/or dismissal. Unauthorized removal of company property from the premises or its conversion to personal use will be considered cause for suspension and/or dismissal. Company property issued to an employee must be returned at the time the employee terminates employment or when the employee’s supervisor requests its return. Company Name (Identity) Electronic Tax Center’s name, logos, or trademarks are not to be used in connection with any event or community program or with any recreations, sports, or social activities, which is not sponsored by the Electronic Tax Center. This rule applies specifically to off premise parties and activities which are arranged and paid for by employees or organizations other than the Electronic Tax Center. Dress/Hygiene Code Employees of Electronic Tax Center are expected to present a clean and professional appearance while conducting business, in or outside of the office. We require business casual wear during working hours. Dressing in a fashion that is clearly unprofessional, that is deemed unsafe, or that negatively affects Electronic Tax Center’s reputation or image is not acceptable. Shorts are never permitted under any circumstance and non-faded denim jeans are permitted without rips, tears, or holes. All employees will maintain proper grooming and hygiene at all times. Confidential Information and Non-Disclosure (Client Identity Theft) All employees agree that they will not disclose or use any of Electronic Tax Center’s confidential information, either during or after their employment. All employees agree to safeguard information belonging to Electronic Tax Center and its clients. All information obtained is the property of Electronic Tax Center and must remain on site at all times. All documents obtained from our clients such as social security cards, ID’S, W-2’S, tax forms, and any other sensitive personal information must be returned to the client, filed away or disposed of properly. Electronic Tax Center provides shredding bins in every office to properly dispose of all sensitive information. Proper use of shredding bins is explained in the next section. Any employee found to be violating this policy will be prosecuted to the fullest extent of the law. 6 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Document Disposal/Shredding Bin Each office is equipped with a document disposal/shredding bin (bin), these bins are essentially a secure locked cabinet that allows you to properly dispose of sensitive personal information. These bins are emptied regularly; the contents are shredded securely by a licensed and bonded company. You are to dispose of sensitive and confidential personal information only in the bins, do not dispose of regular trash in these cabinets. Remember to only dispose of personal and sensitive information in the Shredding Bins. All other trash is to be disposed of in your trash can at your desk. Shredding bins are to remain locked at all times. Shredding bins are emptied regularly by a professional licensed and bonded document disposal company. Ethical Standards Electronic Tax Center insists on the highest ethical standards in conducting its business. Doing the right thing and acting with integrity are the two driving forces behind Electronic Tax Center’s great success story. When faced with ethical issues, employees are expected to make the right professional decision consistent with Electronic Tax Center’s principals and standards, the laws governing the United States of America and the State of Texas, and the Internal Revenue Code. Theft/Embezzlement Embezzlement is defined as the misappropriation of items with which a person has been entrusted. Embezzlement differs from larceny in that the perpetrator of embezzlement comes into possession of property legally, but fraudulently assumes rights to it. Charges of embezzlement can even be levied if the embezzler intended to return the property later. 7 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book How Does Embezzlement Relate to Employee Theft? One of the most common instances of embezzlement in today’s society is employee theft. Employees of many companies have access to company property, accounts, and customers creating a potential for embezzlement. Examples include such crimes as: Theft of petty cash Theft of fees from services rendered Un-authorized discounts given to clients Theft from the cash box Solicitation of Electronic Tax Center (ETC) clients and customers* Soliciting ETC’S clients for personal gain Unauthorized use of ETC equipment to prepare returns outside of ETC Theft of office property or supplies *Solicitation takes the form of offering OUR client your personal tax service outside of ETC’S premises, soliciting our customers while on ETC’S property and preparing our costumers tax return while still on ETC property, and using ETC’S equipment to prepare personal tax returns for your clients. ETC Theft/Embezzlement Policy ETC has a zero tolerance policy for any employee who is committing theft and/or embezzlement. Any violation of this policy will cause immediate termination and prosecution. Defendants convicted of theft/embezzlement may incur enormous fines, be ordered to pay restitution, and/spend time confined to a prison. Today there is a trend toward stricter punishment for embezzlement, as people recognize the financial damage white collar criminals (embezzlers) inflict on society. What is Your Duty in Detecting Theft/Embezzlement? It is your duty to report to your supervisor any illegal or suspicious activities by your co-workers concerning this subject. It is amazing how many employees tell us after the fact that they suspected or knew that something was going on with XYZ employee, but failed to inform management. Listed below are some of the signs that a theft may be occurring: Co-worker does not give the customer a receipt after service was performed. You witness fees being kept by a co-worker. You do not see your co-worker completing the required paper work, receipt, file folder, or customer envelope for a customer. You witness a co-worker taking documents from a customer and then the co-worker places those documents in his/her own personal file, brief case, satchel, purse, bag, or any other type of storing device or hands a our customer a personal business card. Unfortunately, one or two employees every year will be fired for these same offences. It is worth mentioning that sooner or later all clients call the main office for assistance. If we do not have the return on file or within our system, the next questions we ask is what preparer did your return and were you given a receipt? Did you pay in cash? As you can see it is not difficult to fine the guilty party. Don’t do it, it’s not worth the embarrassment and the possible legal problems it can bring you. Use of Internet Employees are responsible for using the internet in a manner that is ethical and lawful. Use of the internet must solely be for business purposes and must not interfere with productivity. 8 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Every system within ETC is loaded with internet surf control software. This software limits the access to internet sites not approved by management. Anyone found tampering, disabling, or overriding this software will be subject to immediate termination. Use of Computer Software Electronic Tax Center does not permit the illegal duplication of software. Software installed on Electronic Tax Centers systems is exclusively owned by Electronic Tax Center. The copyright law is clear, title 17 of the U.S. code states that “it is illegal to make or distribute copies of copyrighted material.” ETC will prosecute anyone attempting to copy software owned by ETC. Solicitations and Distributions Personal solicitation for any cause during working time and in working areas is not permitted. Employees are not permitted to distribute non-company literature in work areas at any time during working time. Complaint Procedure Employees who have a job-related issue, question, or complaint should first discuss it with their immediate supervisor. If the issue cannot be resolved at this level, Electronic Tax Center encourages employees to contact the main office. Employees, who observe, learn of, or in good faith, suspect a violation of the Standards of Conduct of Electronic Tax Center should immediately report the violation to the main office. Corrective Procedure Unacceptable behavior that does not lead to immediate dismissal may be dealt with in any of the following manners: Oral Reminder Written Warning Decision Making Non- Paid Leave/Counseling Session Termination. Crisis Suspension An employee who commits any serious violation of Electronic Tax Center’s policies at minimum will be suspended without pay pending an investigation of the situation. Following the investigation, the employee may be terminated without any previous disciplinary action having been taken. Outside Employment Employees may not take an outside job, either for pay or as a donation of their personal time, with a customer or competitor of Electronic Tax Center. Nor will employees do work on their own if it competes or interferes in any way with the sales of services or products that Electronic Tax Center provides to its clients. Return of Company Property Any Electronic Tax Center property issued to employees, such as your employee manual, computer equipment, keys, company vehicles, or company credit cards, must be returned to Electronic Tax Center at the time of termination. Employees will be responsible for any lost or damaged items. 9 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Employees Filing Personal Returns As a benefit to you, you are allowed to Direct Deposit or E-File your own personal tax return electronically at no cost to you. Those wanting to file their personal tax return with a bank product are subject to the same pricing posted to the public. This benefit is non transferable to another person and it may be used only once. Employees of the Electronic Tax Center are subject to the same IRS regulations concerning due diligence. For the same reasons you cannot file a client return that you know to be false; you may not file your own return knowing that it is false. Customer Receipts/Customer Referral Coupons We want to ensure that all clients receive their (Yellow) completed receipt and the accompanying set of (Customer Referral Coupons) upon completion of service. All clients will always be given a completed receipt upon completion of service or their service is FREE, excluding bank fees We can at our discretion, take the actual fee that was given away out of your paycheck. . Any employee that does not comply with these procedures is subject to termination. Tax Fraud/Due Diligence/Ethics The Internal Revenue Department defines income tax fraud as: “Those individuals (taxpayers) who willfully and intentionally violate their known legal duty of voluntarily filing income tax returns and/or paying the correct amount of income, employment, or excise taxes”. This statement also includes those individuals who falsely claim dependents, deductions, and or falsely file an incorrect filing status to obtain a refund or larger refund than would be normally due. We generally see 3 types of tax fraud: client tax fraud, preparer tax fraud, and tax schemes. Client Tax Fraud Fraud is a deliberately practiced deception in order to secure unfair or unlawful gain. Tax preparers have an obligation to prepare tax returns honestly and as accurately as possible. If a tax preparer has reason to believe the information given to him to prepare a taxpayer’s return is fraudulent, he should research the situation thoroughly by questioning the taxpayer for validity and accuracy of the information provided. You have the right to refuse to complete the return if you believe after investigating, that the client is attempting to commit fraud. You have a further obligation to alert the Criminal Investigation Division (CID) of the Internal Revenue Service of any fraud being committed. What to look for in suspicious individuals: The taxpayer has no address and/or phone numbers They do not have picture identification They posses suspicious identification They have not filed a return last year or for a period of years They cannot be reached at a phone number given Person appears to be following a script Suspicious person accompanying filer and observed on previous occasions What to look for on Social Security Cards: 10 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Social Security Card that appears to be typed, rather than computer generated Social Security Card is in upper and lower case lettering, rather than all in upper case lettering. Social Security Card has one or more smooth edges rather than all perforated. Social Security Card is not a government issued card i.e. metal card or some other format. What to look for on form W-2, 1099R, 1099G, and form 4862 (subst. W-2) Forms are typed, with strikeouts, erasures, or type over Forms are hand written or photocopied Forms are incomplete or altered Forms that contain errors in income amounts and tax amounts Forms that contain incorrect SSN’s, names, or address’s Taxpayer presents employer’s copy of the W-2 FICA and/or Medicare withholding are incorrect or not included at all Unusually high withholding for no apparent reason Dollar signs used on the form Form is different than used on other forms from same employer Missing Barcode Forms do not conform to IRS requirements What to look for in the Tax Return: Maximum EITC is claimed, but taxpayer is unable to supply information on dependent or spouse and is self-employed with no expenses. Refuses to complete our Schedule C Worksheet. Filing status claimed as Head of Household, but spouse and/or other wage earning adults live at the same address. You notice a trend in which refund amounts, number of dependents, and employers are similar. This can also include self employment information being similar i.e. you notice a string of similar type returns with self employment information being similar and the descriptions being similar. You notice a trend of multiple returns from the same address. Gross wages and other W-2 information are exactly the same, but with different employers. Other items to look for: Income reported is low and the amount of dependents being claimed is numerous. Particularly in a HOH situation the IRS may hold that return. The IRS usually will require this person to file Single. The IRS believes this income is too low for a filing status of HOH. A person is calling about a check for a “spouse” who filed HOH. This is an opportunity to educate them on proper filing status. Last name of dependent(s) is different than the taxpayer’s. It may be a case of the dependent having the father’s last name or it could be someone claiming a dependent they are not entitled to. Taxpayer has no documents to prove the validity of dependents he/she is claiming. Description of dependents is inaccurate i.e. niece/nephew vs. daughter/son. Couples living together and holding themselves as married, but yet are filing separately. Texas is a common law state and recognizes un-wed couples (man/woman) who live together and who hold themselves as married as common law married. They therefore are subject to married filing jointly rules. Do not have proper documentation to validate credit claims. When you suspect suspicious activities and need advice, contact your office supervisor for advice. 11 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book If they cannot address the situation you may call the main office for further direction. Remember, if you determine that the taxpayer is committing fraud than you must decline service to them. Employee Tax Fraud Equally important to detecting and reporting “Client Tax Fraud” is detecting and reporting “Employee Tax Fraud”. What is Employee Tax Fraud? Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits, or excessive exemptions, falsely manipulating due diligence requirements on income tax returns prepared for their clients e.g. manipulating income tax figures, deductions, exemptions, and credits to obtain fraudulent tax credits such as the Earned Income Tax Credit (EITC). Criminal Investigation Division of the U.S. Treasury Has anyone at ETC ever been convicted by CID? Yes. Several years ago we detected a tax scam that was operating out of one of our offices. This tax preparer was knowingly manipulating and falsely claiming self-employment income for clients who wished to receive EITC when it was not deserved. This person was reported to CID and was eventually convicted and sentenced to 6 months in a federal prison, 6 months of home confinement, and multiple years of probation. She was also sentenced to pay a large fine. Below is the actual letter we received for CID after the conviction. 12 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Recently another tax preparer was recently called into an IRS Audit on a return she completed for a taxpayer. The IRS determined that the return was incorrect and the taxpayer was fined and penalized. The taxpayer then said my tax preparer said I could deduct all these deductions on a Schedule C. This tax preparer was called into the audit to substantiate the claims on the return and could not. The tax preparer tried to tell the IRS that we trained her to do that. We then showed the IRS our manuals and that dispute was quickly put to rest. The outcome to our former tax preparer was a fine of $1500 for claiming false deductions. It could have been much worse for her, but the IRS was somewhat lenient. They could have just as easily convicted her of fraud and sentenced her to prison. As you can see, committing tax fraud is just not worth it. If you suspect tax fraud being committed in your office please notify your supervisor immediately, if you cannot notify your supervisor, then please call the main office immediately at 1-800-350-3278 and ask to speak to David Rodriguez, Joe Salinas, or Rey Salinas. Tax Fraud Policy You need to remember that we do review all files and we do look for tax fraud as part of Due Diligence as required by the IRS. If tax fraud is detected or suspected we do the following: If we detect or suspect tax fraud we will launch a full scale investigation If we determine that tax fraud is not being committed intentionally and the errors committed are from ignorance of tax subject matter, we will educate and train you to correctly complete an accurate return. But on the other hand, if we determine that you are intentionally creating fraudulent tax returns, we will gather the necessary evidence and forward the information to the proper agent at CID and you will be terminated. Being reported to CID and being terminated are non-negotiable when you engage in deceptive and fraudulent income tax preparation. Ethics As of January 1, 2011 all paid tax preparers must be registered with a PTIN and are subject to Circular 230 rules and regulations. In accordance with the U.S. Treasury Circular 230 we as tax preparers must adhere to “Best Practices for tax advisors’, which means we as “Tax advisors should provide clients with the highest quality representation concerning Federal tax issues by adhering to best practices in providing advice and in preparing or assisting in the preparation of a submission to the Internal Revenue Service.” In other words, as tax preparers you have to adhere to IRS Code/Ethics and apply these codes/ethics when preparing a tax return for a client. You will be instructed in more detail during your tax training concerning Circular 230. The IRS is paying more attention to tax preparers and their application of circular 230 in their practice more so than ever before. Take it seriously and always remember you are professionals. 13 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book COMPENSATION POLICIES Base Compensation It is the Electronic Tax Center’s desire to pay all employees wages or salaries that are competitive with other employers in the marketplace and in a way that will be motivational, fair, and equitable. Compensation may vary based on roles and responsibilities, individual, and company performance, and in compliance with all applicable laws. Payroll Employees of the Electronic Tax Center are paid bi-weekly. After each bi-weekly pay period time reports are produced and processed. Paychecks are delivered to each office the Friday following the end of a payroll period. Attached to each check is a statement of gross earnings, commissions, payroll deductions, and net earnings for the pay period just ended and for the year to date (YTD). Overtime Pay Overtime compensation is paid to non-exempt employees in accordance with federal and state wage and hour restrictions. All overtime work performed must receive the supervisor’s prior authorization. Payroll Schedules A payroll schedule is posted on the E-Portal. Please refer to this schedule for pay period and check delivery information before calling the main office. We recommend direct deposit. Direct Deposit As a service to Electronic Tax Center employees, ETC offers free direct deposit to all of its employees excluding temp employees. You may have your paycheck direct deposited into one or two accounts and at various percentage ratios i.e. 60% into your checking account and 40% into a savings account. All employees of Electronic Tax Center are eligible for direct deposit, except for temp agency employees. Anyone interested in receiving their paycheck via direct deposit may request it by completing the Direct Deposit Request found in the appendix of this manual or by downloading via the E-portal. You can submit your request by going to Request and entering your info online or you can download the form and submit it to me by going to Forms – Employment. Paycheck Records (paycheckrecords.com) Continuing in 2012 we will no longer print Advice of Deposit for those who receive Direct Deposit. You will however have full access to your paycheck records online, there you can view your year to date payroll history and print out any paycheck stub you need. After the first payroll is run, you will receive an email to your fastrefund.com account informing you of your impending payroll deposit/check. It will look like this: 14 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book You may click directly on the link provided or you can find the link on our E-Portal system. Performance Bonuses Performance bonuses may be given to Electronic Tax Center employees at the discretion of management. There are two factors that typically determine bonus availability and amounts: (a) Office Performance, (b) Personal Performance. Commission(s) A three dollar commission is paid for every federal income tax return prepared and filed electronically and IRS accepted by those who are hired as federal income tax preparers. The following exceptions apply: Commissions are not paid for electronically filed returns that have not been accepted or have been rejected by the Internal Revenue Service (IRS). Once a rejected return is corrected and accepted by the IRS, your commission will be paid the following pay period after acceptance. Temporary agency employees (temps) are not eligible for commissions; they are paid directly from the Temp Agency. Data entry employees are paid on an hourly basis and our not eligible for commissions. Hostesses, secretaries, clerks, and mascots are paid on an hourly basis and are not eligible for commissions. Any questions concerning commissions should be directed to the Human Resources at 800-3503278. Opportunities for Advancement-Progression and Promotion Electronic Tax Center would like to provide employees with every opportunity for advancing to other positions or opportunities within the company. Approval of progression moves or promotions depends largely upon training, experience, work record, and business need. However, Electronic Tax Center reserves the right to look outside the company for potential employees as well. Time and Attendance By law, Electronic Tax Center is obligated to keep accurate records of the time worked by employees. Each employee must, except non-exempt employees, use daily the provided time and attendance program. Payroll time is calculated the Monday after the bi-weekly period closes. All corrections must be completed no later than noon on Monday after the bi-weekly period ends. 15 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Time Clock ETC uses an online web based time clock. This time clock is accessible from your screen desktop only. You may not access the web based time clock anywhere else. Time Clock Procedures You can access your web based time clock from the computer that is designated as the time clock computer. The program is generally left open and is not closed, however if you should find it closed you need only click on this icon within the desktop screen. How to Use the Time Clock: By clicking on this icon, the time clock program will open as shown below: Normally the time clock ID and password will appear and you only need to click Log In. If the ID and password is missing, then please enter etc11 for the ID and etc2011 for the pass code and then click Log In. Your Time clock screen will look like this: This time clock could not be anymore easier to use. 16 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book To clock in you simply click on the “IN” button next to your name, as shown below: In this Example, if you were Rita J. Rodriguez, you would click on the “In” button to clock yourself in for the day. To prevent someone other than you clocking in or out, you will need to enter your 4 digit pin, which is the last four numbers of your SSN. 17 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book If you’ve entered your pin correctly your status will change to “IN”, as shown below. To clock out at the end of your shift, or to clock out for a lunch break, you again access the time clock program and this time click on “OUT” and enter your pin. Once you do this you “IN” status will be removed. See the diagrams below: 18 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book That’s all it takes to Clock In and Out, if you need assistance please call the main office, 1-800-3503278, to resolve any issues you may have. Web Based Time Clock Malfunctions Our web based time clock has eliminated any mechanical malfunctions, missed time card deliveries, and missed calculated time cards. The only possible errors will be those from human errors e.g. failing to punch in and out. Punch In & Out Corrections It is understandable that you may forget from time to time to either punch in or out. On those rare occasions you may call the main office and speak to Betty Valadez or David R. Rodriguez immediately after you discover the error at 956-687-1000. While we will adjust your time records, we frown upon individuals who constantly fail to clock in and out. It is to your benefit to take this seriously and responsibly, while it may be just one call for you, but to us it is a major distraction in a busy day. The main office is the central clearing house for all offices and we become quite busy. Take this required duty seriously and please keep forgotten or late clock ins and outs to a minimum. Time Clock Ethics It is your sole responsibility to punch in and out using your login information. No one may do this for you, nor may you do this for someone else. Security features will only allow for you to punch in and out from any ETC office, you will not be able to do this from a location outside of ETC. Buddy punching is the process of clocking in or out a fellow co-worker who is not present to do so for himself. Here are some scenarios: Co-worker is running late and calls you to clock him/her in. Co-worker leaves without clocking out and calls you to do it for him/her without having your supervisor properly mark the time of departure. You clock in a co-worker who is not scheduled for that day, is out due to sickness, is out running personal errands, or is trying to commit fraud. In each of these scenarios fraud is being committed by reporting time that was not worked. In fact, being paid for time you did not work is a punishable white collar crime. 19 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ETC BENEFITS Electronic Tax Center has certain benefits that pertain to regular full time employees. Retirement Plans Electronic Tax Center supports employee retirement preparation and investment by providing a government-approved and regulated plan for qualifying regular employees i.e. a 401(K) Plan. Participation is voluntary and is limited to those regular employees who work more than 1000 hours in the year. The details regarding participation, contributions, vesting, administration, and investments are provided in the Summary Plan Description. Unemployment Compensation Unemployment compensation is designed to provide a temporary income for those who are out of work through no fault of their own. Depending upon the circumstances, employees may be eligible for unemployment compensation upon termination of employment with Electronic Tax Center. The Texas Workforce Commission determines eligibility for unemployment compensation. The Texas Workforce Commission may be reached at 800-939-6631 or via the web at www.twc.state.tx.us Social Security The United States Government operates a system of mandated insurance known as Social Security. As a wage earner, employees are required by law to contribute a set amount of weekly wages to the trust fund from which benefits are paid. As employer, Electronic Tax Center is required to deduct this amount from each paycheck an employee receives. In addition, Electronic Tax Center, matches employee contribution dollar for dollar, thereby paying one-half of the cost of employee Social Security benefits. For further information, you may visit the Social Security Administration at www.ssa.gov. TIME-OFF BENEFITS Sick Leave Regular employee sick leave may be used during an employee’s own illness or for an illness in the employee’s immediate family. Sick leave will be limited to six (6) paid 8-hour days per year for all regular full time employees. Seasonal/temporary employees are granted unpaid sick leave for illnesses and accidents that disable you. Please notify your supervisor ASAP so we may schedule accordingly. Due to the nature of our business please limit your time away to 3 days or less. If more time is needed you must call your supervisor immediately. Bereavement Leave Employees shall be entitled to bereavement leave upon the death of a spouse or immediate family member. Please notify your supervisor immediately so we may adjust the schedule accordingly. Jury Duty Electronic Tax Center is committed to supporting the communities in which we operate. This includes supporting Electronic Tax Center’s employees in fulfilling their responsibilities to serve as jurors 20 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book whenever it is possible. When an employee receives notification regarding upcoming jury duty, it is his/her responsibility to notify his/her direct supervisor within one business day of receiving the notice. Military Leave Employees who serve in the U.S. military reserves or State National Guard may take the necessary time off to fulfill this obligation and will retain all of their legal rights for continued employment under existing laws. Personal Leave of Absence In special circumstances, Electronic Tax Center, may grant a leave of absence for a personal reason except for reasons of another job or of self employment. Personal leaves of absence must be requested in advance and are subject to the discretion of management. 21 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book EMPLOYEE COMMUNICATIONS Open Communication Electronic Tax Center encourages employees to discuss any issues they may have with a co-worker directly with that person. If a resolution is not reached, employees should arrange a meeting with their direct supervisor. If the concern, problem, or issue is not properly addressed, employees should contact the main office and speak to David Rodriguez, Jose Salinas, Alex Bermudez, Betty Valadez, or Rey Salinas. Any information discussed in an Open Communication meeting is considered confidential, to the extent possible while still allowing management to respond to the problem. Retaliation against any employee for appropriate usage of Open Communication channels is unacceptable and may lead to termination. Managers’ Meeting Electronic Tax Center, from time to time, will issue a paid mandatory managers meeting notification. These meetings are generally held on Saturdays. The purpose of these meetings is to keep the channels of communication open and discuss current concerns and solutions. E-Mail ETC provides each employee with an email address and access to companywide email. Your email account is for ETC purposes only. We reserve the right to randomly view any and all email accounts. It is your responsibility to use your email account professionally. Any abnormalities or misuse of your email account can lead to disciplinary action or termination. You will learn more about ETC’S E-MAIL service later in the manual. Suggestions Electronic Tax Center encourages all employees to bring forward their suggestions and good ideas about making Electronic Tax Center a better place to work and enhancing service to Electronic Tax Center customers. Any employee who sees an opportunity for improvement is encouraged to talk it over with management. Management can help bring ideas to the attention of the people in the organization that will be responsible for possibly implementing them. All suggestions are valued and encouraged. Please feel free to call us anytime at 1-800-350-3278 or email anyone of us at: David Rodriguez [email protected] Joe Salinas [email protected] Rey Salinas [email protected] Alex Bermudez [email protected] Betty Valadez [email protected] EMPLOYEE INTERNET & E-PORTAL ACCESS The last couple of years you have had access to the web and various other different web based programs that were located on your desktop with the corresponding icons. This year everything is located in one web based program called the Electronic Tax Center Portal a.k.a. the E-Portal. It’s your one stop shop for all your communicating needs. 22 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book E-PORTAL What is E-Portal? ETC’S E-Portal system is a web based office designed to make your job much easier. ETC’S E-Portal is a centralized site that acts as a remote office for you. You can: Download all office forms; You can make online requests/comments; You can view your work schedule; You can check your email; Process Credit Cards; You can access links to the IRS, SBBT, Refund Status Sites, etc. Accessing E-Portal From your desktop you will open the E-Portal by clicking on the E-Portal symbol . If your E-Portal icon is not there, you can simply type in daveportal.net to access it. Using the E-Portal System Once you have opened successfully our E-Portal system you will be greeted with the following screen: “See next page” 23 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book The menu is simple to use, simply place your cursor on a menu item and click on it to open that particular menu or use the drop down menu and select the item you want to open as shown below: 24 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book The Menu The Menu contains only those items you need to perform your job more effectively. Here is a brief description of the menu items: 1. 2. 3. 4. 5. 6. 7. Check Email Credit Card Processing View My Paycheck Online Online Forms Requests Online Work Schedules Links Email ETC provides all employees with a companywide email address. This email address is for use within ETC only and is not for personal use. Your email account is to be used for communicating within ETC and for us to communicate with you when a phone call is not necessary. We will notify you personally at times or to globally broadcast information you will need to complete your job more efficiently. You must of course check your email frequently for new updates. You may also communicate within ETC with other offices and employees. To access your email you need only to click on the E-Portal button on your desktop, login, and click on the email button. . Access & Login When you click on the email icon, one of two login windows will appear, one where the cookies have been cleared as shown below; one where the cookies have not been cleared, shown later. Email login screen cleared of cookies: In this example the screen has been cleared of cookies. Cookies are bits of information that remembers previous login information. Either the previous user cleared the cookies or the system has been rebooted and all cookies have been lost. 25 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book If you see this screen you must type in your compete email address, in this example we are using mine [email protected], then entire your password, your password is your social security number. Click on the Login button to access your email account. Email screen not cleared of cookies: In this example the cookies have not been cleared and the computer remembers the previous information. Our domain name of Fastrefunds.com has been remembered and is ready to be used. You need only to enter your email name and password which is your SSN. You need only to enter the first part of your email address that was assigned to you. In this example we are the email address of [email protected], so in this example you would only enter “david” as shown below and the SSN as the password. Click on “Login”. After you access your account, the inbox will display current email to the oldest email, top to bottom. If your email is not shown, simply click on the inbox and it will display as shown below. Compose an Email 26 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book To create an email, click on the “Compose” tab. After clicking the Compose tab, your blank email form will appear: Four things must occur before an email can be sent, they are: 1. Enter the recipient email address in the To: section. 27 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book 2. Enter the subject of the email in the Subject section. 3. Compose/write your email, KISS Keep It Simple Stupid. Don’t write a novel. 4. Send your email by clicking on the Send button. If you need further help or training on this topic, please ask your supervisor for instruction. Everyone is expected to access and use our email system. Email Responsibilities Your assigned email account is for office use only and is not intended for personal use. By using it for business use only, you can avoid your account from being “spammed”. Spam is the unwanted avalanche of junk mail that accumulates in your inbox once your email address has been tagged by a company that sends out junk mail. Spammers love it when you unknowingly use your email address to open certain web pages or when asked for you to provide an email address to obtain features of a webpage. Unfortunately you just gave your email address and it has been sold to a spammer. ETC prohibits the use of your email account to transmit anything that can be construed to be sexual or offending in nature. Anyone found to be abusing the use of their email account will be disciplined or fired, depending on the nature of the offense. If you receive email from a fellow worker and it is offensive in nature, please contact the main office immediately at 956-687-1000, ask for David Rodriguez. ETC Email Company Rights ETC reserves the right to randomly review any or all email accounts at their discretion for compliance. You are required to sign and date an Email and Internet Policy Acknowledgement Agreement. ETC Email Technical Issues Please report any technical difficulties immediately to David Rodriguez at 956-687-1000. It is important that you have access to your email. ETC relies on email often to get time sensitive information out to you; therefore it is important that you check your email frequently. Credit Card Processing This topic will discussed further in the manual under the chapter “Cash Box Method” where it is more relevant. Paycheck Records (Paycheckrecords.com) As a service to you we are now uploading your paycheck information online for easy viewing and access. You can view and print out your paycheck stubs online easily. You can also view your taxes paid. So how do you access View My Paycheck online? Before your first paycheck you will receive an email inviting you to sign up. Within the email click on the link that they ask you to and follow the instructions. Once you have signed up you can login from our E-Portal web site and login or you can access it from the email itself. You will receive an email every time payroll is run informing you of the pending deposit and that you can view the details online. 28 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Online Forms These are downloadable forms we use every day in our daily operation. There are 4 sections to choose from: 1. Bank Forms (forms EPS Financial) 2. Office Forms 3. Employee Forms 4. Tax Worksheet Forms Requests Online As the name implies, you can make and submit a request online, we receive these fairly instantly. You don’t have to call or fill out a manual form. This frees us from having to spend more time on the phone then necessary and a request cannot be lost in transit. Listed are the requests that you can make online: 1. 2. 3. 4. 5. Supply Request Repair Request Time Off Request Concerns or Comments Client Refund Consideration Request 29 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book As you can see it’s easy to use. You only have to fill out the form and click on Submit. Once you do this you will receive a message on a separate screen indicating that your message was sent. It is sometime a little too easy to use the online request forms, you should wisely use the online form request; combine all supplies request into one request. I do not want 10 requests for items from one store. The Client Refund Consideration Request is not an automatic refund for the client. As the title implies we must first research the issue and then make a decision on whether to refund a client. This is only to be used when we clearly made a mistake and the client has requested a refund. You do not automatically request a refund for every little issue. A delay in a refund does not necessarily warrant a refund of fees. You can never make a promise to a client that the fees will be returned; only the main office can make that determination. Your only job is to inform the client, who’s requesting their fees that the main office needs to review the issue first, then if a refund is warranted, the main office will issue that refund to the client via regular mail. You never give a client a refund from the cash box. 30 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Schedules Click on Schedules to see your particular work schedule for the week. Schedules are updated by Saturday for the following week. Once you click on your work location, a PDF will appear with your current work schedule. 31 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Links The links page is a collection of important and frequently used web sites that you access by clicking on a hyperlink. These hyperlinks are the only websites that are currently allowed to be accessed. If you have a website that you find beneficial in completing your job, then submit a request to have it added to the list of currently accepted hyperlinks. If approved, the web page will be included on the links page. Computer, Hardware, Software, Network, Printer and Internet Problems These types of problems directly affect your store’s production and in some cases, as with network issues, can bring you to a halt. Call the Main office immediately at 956-687-1000 and ask for Joe Salinas, ETC’S I.T. Manager. If Joe Salinas is not available, please ask for Alex Bermudez or David Rodriguez. ETC’s hardware and software, networks, printers and internet access is for your use in helping you do your job more efficiently and are configured to ETC’S specs. Tampering with these systems and their configuration can lead to termination. If you suspect any improper use or abuse of these systems please call David Rodriguez, Joe Salinas, or Alex Bermudez at 800-350-3278 immediately. Your identity will be kept confidential at all times. 32 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book OUR SERVICES Before we discuss operating procedures, cash box management, file folder creation, and the ETC file cabinet system we need to discuss what ETC “sells”, what services we offer to our customers. They are as follows: Federal income tax preparation State income tax preparation Business tax return preparation Form 1120, 1120S, and 1065 Quarterly Employee Tax Returns Form 941 Form W-3 and W-2’S State Sales Tax Reports and Returns Electronic tax filing, including bank products (Lightning Fast Dinero®) Fast Refunds (Our brand is “Lightning Fast Dinero®) Amended Returns (Form 1040X) and IRS Resolution Assistance. Online Income Tax Filing via our website at www.fastrefunds.com. Federal Income Tax Preparation Simply put, this is the paid preparation of a U.S. Federal Income Tax Return by you for our customer. This service is paid upfront and before they leave the store. We also prepare extensions. Your tax program will calculate the total fee for the prepared return, the fee is based on a per form charge. This fee is collected at the time of service. State Income Tax Preparation While Texas does not currently have a state income tax many other states do. We can prepare a single state return or multiple state returns for a customer. Many people who work out of state may have one or multiple state returns to be filed as well. The W-2 will state at the bottom of the form the state initial and amount of taxed paid. You must notify your customer of their state filing requirements. This service is paid upfront as well. State returns are completed in the main office. Follow your X-file instructions when submitting a state return to be completed. Business Tax Returns All business tax returns (Form 1065, 1120S, and 1120 etc.) are completed in the main office only. Please contact Alex Bermudez at 1-800-350-3278 for instructions and pricing. Electronic Tax Filing or E-Filing This is a method of either filing a tax return with a refund or filing a tax return with a debt owed. We can accept a return that is brought to us prepared already or we can prepare it and then E-File it by either two methods: Direct Deposit – Refund is deposited into either a checking or savings account (may use up to 2 accounts with Form 8888) Simple E-File – Refund is mailed to their mailing address. Returns with a balance due can also file electronically. They can pay their debt with a credit card or through a withdrawal from a bank account or they can mail the voucher with payment to the IRS. Remember that they should not include the actual tax return with payment they’ve already filed electronically. 33 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Lightning Fast Dinero ® (Fast Refunds or Bank Products) Our bank, EPS Financial offers several low cost methods of filing a tax return and not having to pay anything up front, under the name of E-Collect: E-Collect Check, the main benefit of this service is the ability to take the entire fee out of our customers check without them paying up front. This refund is usually released within 7 to 14 days officially, but unofficially could be 4 to 7 days. It too can be distributed either by check (Electronic Refund Check or ERC) or direct deposited into a checking account, savings account, or debit card. When released as direct deposit it is called an E-Collect Direct Deposit. State Refund Transfer (SRT) is a State refund that is also distributed either by check (SERC) or direct deposited (SRTDD). Funds are distributed to taxpayer by the same method chosen for the federal product. State tax return must be filed electronically in order to receive an SERC or SRTDD. Amended Returns (Form 1040X) and IRS Resolution Assistance On occasion a client may need to change or amend their tax return for various reasons. Some examples may be to add or remove a dependent, add or remove income, or add or remove a deduction. These requests can be completed utilizing Form 1040X. This form is completed only in the main office and is paid up front; the cost of an amended return is $95. Use an X-File to package the request. All 1040X Amended returns are completed in the main office, no exceptions. You are not to attempt to complete one. W-7 Application for Individual Taxpayer Identification Number For a small fee we will assist taxpayers in filling out Form W-7 accurately with and with the correct requested information the IRS requires. If you need assistance in completing this form, do not hesitate to ask your supervisor or call the main office for assistance. Online Income Tax Filing Our customers who wish to file their taxes online can now do it through us! Fastrefunds.com is the answer for them. Returns Not Eligible for IRS e-file The following individual income tax returns and related return conditions cannot be processed using IRS e-file: Other than current year tax returns; Tax returns with fiscal year tax periods; Amended tax returns; Returns containing forms or schedules that cannot be processed by IRS e-file other than those forms and schedules that are required to be submitted with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. Tax returns with Taxpayer Identification Numbers (TIN) within the range of 900-00-0000 through 999-99-9999. Exception: Adopted Taxpayer Identification Numbers (ATIN) and Individual Taxpayer Identification Numbers (ITIN) may fall within the range above. Valid 34 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ATINs contain the digits 93 in the fourth and fifth positions. Valid ITINs contain digits within a range of 70 through 88 in the fourth and fifth digits. The IRS cannot electronically process tax returns with rare or unusual processing conditions or that exceed the specifications for returns allowable in IRS e-file. These conditions change from year to year. The software should alert Providers to these conditions when they occur. If Providers transmit electronic return data with one of these conditions to the IRS, it rejects, and the taxpayer may have to file the tax return on paper. The software package documentation or the software’s support program should provide more specific information. Refund Distribution Methods Before we begin to discuss the different types, speeds or ways of transmitting a refund request, we need to discuss the different methods of receiving a refund; in other words, in what method will the refund come in. There are three ways a client can receive their refund: Direct Deposit – Using this method the client never physically picks up their refund; instead, it is deposited directly into their checking or savings account or a combination of either one. Check – We print and issue a check. when it is authorized by our lending bank. This is typically the preferred method of our clients. They may cash it or deposit it directly into their own account. Debit Card E-1 Visa Card EPS Financial offers a low cost prepaid debit card that our client’s refund can be loaded onto. We will talk more about this card in a bit. EPS EPS Financial is our lending bank for 2013, and it’s program is almost identical to last years’ program. EPS is partially owned by Drake Tax Software and is great low cost method our clients to file and receive a refund without having to pay anything up front. EPS Financial offers their line of bank products under the product name of E-Collect. E-Collect Check The E-Collect Check is a quick and cost effective method for our client to receive their federal tax refund. This method requires no money up front. The IRS has switched all customers to the their new Modernized E-File system and they state officially that refunds will take from 7 to 14 days to be released, however our experience from 2013 is that it can be as fast 3 to 7 days unofficially. When the IRS deposits our client's refund with EPS, EPS deducts all applicable fees from the refund amount and disburses the balance of the refund to our client in a E-Collect Check or E-1 Visa Debit Card. E-Collect Product Features & Benefits Most popular e-file bank product chosen by taxpayers 35 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book A cost effective and convenient way for our clients to receive their federal tax refund Our clients can receive their refund within 7 to 14 days officially, but may be as fast as 4 to 7 days unofficially, after the IRS acknowledges their tax return. No out of pocket expenses for your clients E-Collect refund amount available through a variety of disbursement methods upon IRS funding Fees: All fees are withheld from a refund nothing is paid up front. Consent form must be completed and signed by taxpayer(s). No limit on refund amount, however check cashing places may have a limit on the amount they will cash. E-Collect Check products allow our client to speed up their refund and have all fees including tax preparation withheld. There is no limit on the amount of the refund that can be requested and it will be deposited or printed in the whole amount. E-Collect Direct Deposit A refund that is direct deposited in a checking, savings account, or a debit card. The E-Collect Application requires the client’s routing transit number and deposit account number. Remember, the client does not return to the branch office to pick or inquire about their refund. The client must be instructed to contact their bank institution to determine if the IRS has issued their refund. Neither, the IRS, EPS nor the Electronic Tax Center will inform a client when their refund is deposited into their account. They may check their refund status online with the IRS at www.IRS.GOV, then click on “Where’s my Refund” or call 800-829-4477. Estimated time to receive refund is 7 to 14 days officially, but can be as quick a 4 to 7 days. While the IRS deposits their refund on Wednesday, their personal bank may not make the funds available for a 1 to 2 days afterwards; this differs bank to bank. Fees: All fees are deducted nothing is paid up front. Maximum refund: There is not a maximum refund amount limitation. To do a Refund Transfer Direct Deposit the client must provide you with proof of their account such as a cancelled check, deposit slip or account identification number card. Place the proof of the account or a copy of the proof in the client’s file folder. For further details on properly entering RTN’S and DANS see below under Direct Deposit “Proof of Account”. Direct Deposits (Non-Bank Product) Direct deposit is an IRS program. Direct Deposits are electronically transferred to a taxpayer’s bank or credit union account directly from the IRS. The account must be a checking, savings or other consumer asset account such as an IRA, debit card, paycheck card. Keep in mind that this is not a bank product as such we cannot deduct the taxpayers fees from this product. Do not confuse this type of refund with a Refund Transfer Direct Deposit (see above). On a Direct deposit you must collect all fees up front. The fees are not deducted. Estimated time to receive refund is 7 to 14 days officially, but may be as quick as 3 to 4 days unofficially. ALL fees are paid up front. If you incorrectly enter a client’s RTN or account number and the refund is delayed, you the tax preparer will be assessed a $60 deduction out of your paycheck. This is the cost of a direct deposit and this is the amount that the company has to reimburse the client for your error. Hopefully this will encourage you to double check all RTN’S and DAN’S and have the client verify and initialize to the accuracy of the RTN and DAN. 36 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Proof of Account To complete a direct deposit the client must provide you with proof of their account such as a cancelled check, deposit slip or account identification number card. Place the proof of account or a copy of the proof in the client’s file folder. The information needed from the canceled check or deposit slip is the following: Account number Routing transit number Enter the routing transit number (RTN) and the account number into Drake exactly. Routing Transit Numbers A routing transit number is the financial institution’s identification number in an ACH system. For all credit unions and banks use the list of RTN’S found in the index, these have been checked and verified. When in doubt, call the institute and: Make a note on the file that you have called and verified the routing transit number the customer account number. Place a voided check in the file as proof of the RTN and account number used. IMPORTANT: Some financial institutions are considered a “payable through” bank. Small banks and especially small credit unions may use larger institutions to route their customer drafts through, though this is not as common as it once was. If so, you will notice the words "payable through" imprinted in the lower left-hand corner. The routing transit number on a payable through check will be that of the payable through institution and not that of the local bank or credit union. If you have a payable through account use the RTN listed in the index. Note: The RTN list located in the index of this manual is not all inclusive of the financial Institutions of the Valley, only the most common. When in doubt call the financial institution for verification. 37 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Modernized E-File Modernized E-File (MEF) is the New IRS data engine for processing returns. What it offers is faster turnaround on tax return processing. According to the IRS all tax returns for tax season 2014 will be processed through MEF and we should expect refunds to be funded in 7 to 14 days officially and 3 to 4 days unofficially. IRS Drain Periods The IRS has three drain periods throughout the day. These drain periods are the actual time periods the IRS will take all returns sent to them before a designated time period and begin the acknowledgement process. The four daily drain periods are as follows. 11AM, 6pm, and 2AM Simply put any return that is electronically sent will be processed by the IRS at the next drain period. For example, if you send a return at 10:00AM then that return will be processed by the IRS at 12PM for acknowledgement purposes only. This means that the IRS will either accept the return or reject it for errors. Once a return is accepted, the IRS typically batches files together and will process them once a week. This date is very important because any return that is not sent or fixed before Wednesday 11AM will not get processed by the IRS until the following week. As you can see, this can significantly delay a client’s refund and will probably make them unhappy to say the least. This affects anyone who wants a Direct Deposit or E-File, but can delay a person applying for a bank product as well. The moral of the story is to never leave files in the cabinet drawer without checking them regularly and always correct your IRS rejected files ASAP. You will learn about correcting files in a later section. E-File (IRS Paper Check Non-Bank Product) The E-File option is also an IRS program and is a low cost method to file electronically when you do not have means of direct deposit. A taxpayer can select this method and have their tax return filed electronically and have their refund in a paper check format mailed to them directly from the IRS in usually about 21 days or 3 weeks. All fees must be collected at time of service; we cannot deduct the fees. Estimated time to receive paper check refund is approximately 14 days, depending upon mail service. Fees: All fees are paid up front Preparers will be charged $60.00 if they miss-enter a client’s address. This will be deducted from payroll. Tax Preparation Only, Federal and State Estimated time to receive refund is 6-8 weeks. Fees: All fees are paid up front. 38 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Tax preparation service is simply stated as: we prepare the return for a fee and the client mails the return in, However… The new 2010 E-File Mandate requires us to E-File all tax returns we prepare and furthermore all taxpayers are supposed to file their federal income tax returns electronically; however there are always circumstances that will prohibit an individual from filing electronically such as: Uncorrectable reject code Return contains a form that cannot be E-Filed Clients absolutely refuses to file electronically Currently the IRS requires the tax preparer to attach form 8948 to the return explaining why the return was not filed electronically. This form is found within your software and must be filed out correctly and attached to the return before it is mailed, we also must keep one in the file. See example below: 39 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book When a taxpayer refuses to E-File may use the list below to explain why E-Filing is beneficial: IRS requires it to be E-Filed under the new E-File Mandate. Client never mails off return thinking it was filed electronically. Client mails return to the IRS. IRS or postal service loses tax return. Tax preparer miss-enters social security numbers, dates of birth, address etc. Return has a math error. Inadequate postage on the envelope Tax forms/schedules missing Client’s refund is stolen from mailbox. May take 8 to 12 weeks to process. Any of the aforementioned scenarios will cause at least an additional 8 to 12-week delay in the client receiving their refund. The client will usually be upset with you and our service, even when we are not in error. 40 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book IRS Mailing Address’s The IRS now requires the use of the proper receiving address when a return is mailed in, here are the correct address’s as of our print date. If the mailing addresses should change will notify you. We do not complete 1040A’s or 1040EZ’s, so you don’t have to worry about those addresses. 41 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book What If a Client Cannot E-File There are many reasons why a client cannot file electronically successfully: IRS Reject that cannot be resolved. Filing a form that cannot be accepted electronically i.e. Form W-7 Identity theft issues. Regardless of the situation the outcome is always the same; your client will have to mail their return to the IRS. If your client has requested a bank product with their E-File, then you must adhere to the following steps without fail: 1. Contact the taxpayer and inform them of the situation. 2. Have them come back in and convert their tax return to one that is mailed in. Make sure the ECollect deposit information is not on the return. 3. Attach the required statement stating why the return is being mailed in. 4. Give to the taxpayer a copy of the return, the copy to be mailed to the IRS with correct envelope. 5. And….Collect our Fee’s associated with a tax preparation only return. Following up on every return is essential; it is done throughout the day. Refund Timeliness Non-Guarantee Having discussed all the refund options, we have to note that we never guarantee the timeliness of any refund nor does the Internal Revenue Service. We always state general times never a concrete time, because even though most refunds do come in on time there is always a chance that it can be delayed for various reasons, such as: IRS delays due to technical issues, legislative issues, or procedural changes. Bank product delays due to technical issues Software delays due to technical issues ETC delays due to technical delays or errors As you can see there are many ways a return/refund can be delayed. It’s imperative to never give a firm date or guarantee when a refund will be ready. You must use general terms when giving a time estimate. 42 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book REFUNDS ARRIVE, NOW WHAT? E-Collect Check Anyone who requests an E-Collect Check will have a check in 7 to 14 business days officially from the date they E-Filed, however unofficially it may be as fast as 4 to 7 business days. When the check is authorized you print it in your office. Call your client immediately and inform them that their check is here. The check you print will be net of bank and our fees. There is no limit amount of the check, so you will print only one check per client. In the past we sometimes had to print two checks to accommodate the amount received. E-Collect Direct Deposit E-Collect Direct Deposits operate essentially the same as an E-Collect Check; with the exception that the client’s funds will be deposited into the account they choose at the time of service. Even if our client’s financial institution receives the ACH or direct deposit it is still subject to the financial institutions availability policy, which means it could possibly be available 1 to 3 days after the IRS releases the refund. Make sure your clients are aware of these timing issues. Refund Status Hotline (Bank Products) ETC provides a toll free hotline number that any ETC client who has a bank product can call and find out the current status of his/her return/refund. The system will tell them if it’s been accepted or rejected (what to do if it is rejected), if a check has printed, and the anticipated deposit date of a direct deposit. The toll free number is 1-866- 730-2274. They may also check online at www.taxinfonet.com or directly with EPS at www.myecollect.com or they may call them directly at 877-503-0788. Check Pick Up Only the person or persons listed on the check are allowed to pick up a check. Under no circumstances are you to release a check to anyone who is not listed on the actual check. A current picture ID is required. Check Registers The check release register is to be used every time you release a check to a taxpayer. The check release registers documents to whom and when a check was issued. This information is critical in the instance of a dispute as to whom and when a check was picked up. It is your proof and backup in instances of disputes. All registers must be kept for the entire tax season, once the register is full you must properly store the register in a folder marked Check Release Register and kept in the file cabinet. I cannot stress enough the importance and requirement for all checks being issued must be properly released by using the Check Release Register. 43 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Direct Deposit Clients Direct Deposit client should be instructed to call ETC’s hotline to ensure their return has been accepted at the IRS and has not been rejected, but you should have called them by then. They should do this 1-2 days after filing at the office. In 7 to 14 days from the day they file their return, they need to check with their bank to see if the deposit has arrived. Some banks may not make our client’s funds available until after the weekend. Remember, each bank has its own policies concerning this. E-File Clients E-File clients (21days) should be instructed to call the ETC hotline to ensure their return has been accepted by the IRS and has not been rejected in 1 to 2 days after filing (again you should have already called them). These refunds take about 14 -21 days and are usually delivered on Mondays by the Postal Service. If it has been more than 21 days have the client call the IRS at 1-800-829-4477. Prep-Only Returns Prep only returns are mailed through the postal service and our hotline will NOT give them status of their refund. A tax refund may take 8 to 12 weeks to be received during peak time under this method. If a client wishes to learn the status of his/her tax return they must call the IRS’S Tele-Tax number at: 1-800-829-4477 or go online to the IRS at www.irs.gov and then click on “Where’s my Refund”. Check Cashing EPS Financial belongs to the Certegy Network and E-Collect Checks may be cashed at any institution that is on the Certegy Network. In the RGV HEB, Wal-Mart and Ace Cash Express are on the Certegy Network, however your client may also deposit into their own bank account if they have one. 44 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Of course our customer may take their cashier check to any check cashing establishment, but the fees may be higher. Deposit Directly Into an Account EPS checks are cashiers’ checks. If a client has a checking or savings account they can deposit the cashier’s check into their bank account directly. Client Damages Check (Void and Reissue) If a client’s check becomes damaged have them return to your office with the remains of the check. Once the check is brought in you need to take possession of the damaged check. Once the damaged check is in our possession, you will need to write “Void” on the check, we will then instruct you on how to reprint a check, all voids and reissues are handled within our tax software. Call the main office for further instructions. We keep all voided checks. Client Loses Check (Indemnity Bonds) If a client loses his check he will be required to fill out a “Stop Payment Request and Indemnification Form” This form is available online using the E-portal system; we also have the form in the main office. Once the client(s) fills out the form, it must be faxed to EPS (phone number is listed on the form). EPS will verify that the missing check has not cleared. A stop payment is placed on the original check, after 5 business days from the date of issue and, a new check print authorization is generated. If the check has not cleared the bank, then EPS will re-authorize the check to be reprinted. A check re-issue request will be denied if the check has cleared the bank, that is someone has cashed the check. If the stolen check has been cashed, then it should be noted that only those checks on which EPS receives payment from the cashing bank will be re-issued to the taxpayer. The process is lengthy and can, unfortunately, take as long as six months as it cannot be accelerated by EPS Deceased Taxpayers If the circumstance arises where a taxpayer passes away after submitting an application for a bank product, please follow the applicable procedure below: 1. Filling status of “Married filing Joint” – If the bank will not cash the check, fax the voided check, death certificate, surviving spouse ID, and written request to re-issue the check to TRS at 1-866300-3528. TRS will reissue the check in the surviving spouse’s name only. 2. All other filing statuses – Fax a “Taxpayer Maintenance Form”, along with a copy of the death certificate, the voided check, to TRS at 1-866-300-3528 and the check will be re-issued with a “Deceased” designation that should enable the estate to cash it. If after the changes have been made, and the check still cannot be cashed, then the original check and all preparer fees will have to be returned to EPS Financial. EPS will then return the funds to the IRS and /or State. It will then be up to the estate to follow up the IRS and /or State for the redistribution of the funds to the appropriate surviving party. Client Requests Check to Be Mailed To Them We do not allow mailing of E-Collect Cashier Checks to clients. The obvious reason for this is the U.S. Postal Service, UPS or FedEx losing the check or delivering it to the wrong address, but more importantly, EPS requires a current picture ID in order to release a check to a client. 45 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CAUSES AND DELAYS IN REFUND IRS Filtering System IRS filtering systems are computer programs, which are based on prior IRS statistics and research that will select returns that the IRS deems may not merit the Earned Income Tax Credit (EITC) or other refundable credits. These filtering programs may delay a return until the IRS is satisfied that the person(s) claiming EITC is eligible to receive it. The following are the most likely returns to be delayed by the IRS: Male head of household claiming EITC, Tax refund contains maximum EITC, such as $5751 with 3 or more qualifying dependents. Did not respond in time to the “Earned Income Tax Credit Certification Test,” Schedule C present with no expenses listed and high EITC is claimed. New Head of Household regulations Children/dependents that are not qualified dependents Form 8862 required Same address used multiple times for tax returns Unrealistic deductions claimed. Generally taxpayers who fit the above scenarios may have their refunds delayed while the IRS determines whether they are eligible for the EITC or other refundable credits.. The IRS will send a notice to the taxpayer(s) and may request more information from them substantiating their claim for a refundable credit. If your client is experiencing delays you may have them call one of the numbers listed below. 1-800-829-1040 IRS General Help Line 1-800-829-4477 IRS Automated Help line (Tele-Tax System) 1-877-777-4778 Taxpayer Advocate Office 1-800-829-1954 IRS Refund Hotline If they received a notice, they should comply with the IRS request and call the number specifically listed on the notice for further help. IRS & FMS Refund Delays Tax refunds may be delayed by the IRS or by the Financial Management Service (FMS) in the form of a debt offset. What is an offset? An offset is a situation where the taxpayer owes an amount to the IRS or FMS. This amount could be from back taxes owed or other liabilities owed to the IRS. It could also be an amount owed to another government agency or state agency as in defaulted government loans, defaulted student loans or even back child support. These monies are collected by FMS for the asking government branch. After the offset is collected, then any remaining money is released to the taxpayer. This process may take up to two funding cycles, which is one to two weeks per funding cycle after the original missed release date. ETC is not responsible for any delays caused by offsets. Taxpayers can call either one of the phone numbers below for further help: 1-800-829-4477 1-800-829-1040 1-800-304-3107 1-800-829-1954 IRS Tele-tax system for IRS debt IRS national number FMS for debts owed other than to the IRS IRS Refund hotline 46 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Incorrect RTN and/or DAN If you enter an incorrect Routing Transit Number (RTN) and/or Deposit Account Number (DAN) for a direct deposit, it will cause an incredibly long delay. Once a return is e-filed and accepted it cannot be changed. The IRS will attempt to ACH all Direct Deposit requests. When a bank receives the ACH, it will further deposit all monies into the accounts that match up with the ACH. All accounts that do not match up are held for three days and then returned to the IRS. From this point the IRS will reprocess the refund and mail the client’s refund directly to them. This will take weeks perhaps months. Check the RTN & deposit account number (DAN) before transmitting the return and have the client initial page two of the 1040 that the information is correct. If a client return is e-filed with an incorrect RTN and/or DAN without having the client check and initial page two of the form 1040, we will deduct the cost of the return from your paycheck. This is an avoidable situation if you follow these instructions: 1. Verify account information from a reliable source document e.g. a voided check, bank issued account card, or deposit slip. 2. When you have printed the Tax forms have the client confirm the DAN and RTN printed on page 2 of form 1040, and then have it initialed by the taxpayer in confirmation of the accuracy of the DAN and RTN. They must initial our copy and theirs. Incorrect Address When a client wants to e-file only, the IRS will mail them a check directly to the address listed on page one of the form 1040. If an incorrect address is given then the client’(s) refund will be mailed to an incorrect address. The IRS cannot change the address once a return is sent to him. If this occurs you will have one angry client to deal with. It could take months before they get their refund. This is another delay that can be totally avoided by having your client verify and initial the address line of page one of form 1040 (our copy). So what do you do to avoid this situation? You must have your client check his address on front of Form 1040 to insure a correct address is listed on the return, and then have him initial the address area. The initialed copy is for our records. This confirms that the address is correct and protects us if it should be incorrect. What happens if it gets by you and it is sent electronically with an incorrect address? The first thing you do is contact the main office. Secondly you will need to contact your client directly. Your client will have to come back into the office and sign form 8822 Change of Address form. We will ascertain who is at fault. If you incorrectly enter a clients mail address or do not verify the address of a returning taxpayer than the preparation fees from that return will be deducted from your paycheck and we will mail them a complete refund of fees. If you followed procedures and obtained their verification initials, then the fault falls on the taxpayer and we are not responsible. Always ask for their current MAIL address, where they receive their mail! Prior year information is not always correct and do not take for granted that the address on the W-2 is their mail address. The physical residential address and the actual mail address are sometimes different for those who live in a small town and a have a post office box for mail delivery or have chosen to receive their mail at a post office box. So remember that: The IRS requires the current mail address listed on the Form 1040. EPS requires the both the mail address and physical address if they are different on the bank application. 47 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book E-Collect Direct Deposits If you incorrectly enter the clients RTN and/or deposit account number similarly to a direct deposit it will also cause a delay. You can avoid this by having them review the screen where there information is entered and have them initial the bank application where you manually enter the RTN & DAN. With a bank product RTDD it can be fixed if caught early enough and it can take considerably shorter time to reissue a refund even if the error was after the fact. Why is this? Because the ACH does not go back to the IRS, it gets returned to EPS. EPS Financial can have them re-route it to the correct RTN and/or DAN with a much shorter delay. Call us immediately once you learn of the error at the following number: 48 Property of the Electronic Tax Center Copyright 2014 800-350-3278 ELECTRONIC TAX CENTER Employee Hand Book OFFICE OPENING PROCEDURES Daily Procedures Office opening procedures are normally performed by your office supervisor and any employee assigned these duties. The following is a list of opening procedures: Turn on all lights. Turn on the open sign! Turn on copier, printer, and fax machine if needed. Refill the paper trays of the copier, printer, and fax machine. Check if your internet connection is operating properly. Check your e-mail for important messages. Check your supplies, if you are in need of supplies use the e-portal and request the supplies you need online and submit. Check your bank supplies: bank checks and bank application forms. Do not wait until you are low, this may cause delays in our customers receiving their check on a timely basis. Check your cash box and make sure you have enough change for your shift. Balance the Cash box. Your office will be issued a defined amount at the beginning of tax season that is to be maintained every day. Check your incoming drawer of your filing cabinet for any memo’s, 1040X’S, state returns, checks, payroll etc. Post and inform your staff of any internal memo’s Check and clear all pending files daily. You will learn how to do this important function in a later section. Clean and organize your office: vacuum or sweep the floor, empty trash cans, dust appropriately, clean the restroom, and make sure each desk is clean and organized. Each Shift is responsible for the cleaning and organizing of the office before they leave. Check all phone lines for activation. Report repairs if needed. Report repairs required in building, HVAC systems, etc. Report any employee absences immediately. Phone Line Activation Periodically check your phone and internet connection to make sure it is operating properly. Also make sure the ringer on your phone is on. You would be surprised how many times we field calls from clients complaining that a branch office is not answering the phone. Usually it turns out that the phone is off the hook or the ringer has been accidentally turned off. Signage Each office has two very important signs that must be on and functioning properly: Open Sign – This sign must be on and operating correctly, turn this sign on as soon as you walk in to the store. Canopy Sign/Channel box – The canopy/channel box sign is essential to our advertising as we make reference to it in our advertisement, “Look for the yellow lightning bolt”. In the evening this sign should turn on automatically, please verify that it is on and brightly lit. Report any burned out fluorescent lights immediately by calling the main office and by requesting a repair via the E-Portal. A dimly lit sign defeats its purpose. 49 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book FILE COMPLETION AND FOLDER CONTENTS The outside of the file folder is very important for processing at the branch office and at the main office. The following are the basics of all file folders. 1. On the file tab we want you to first write the clients’ last name then first name. 2. Below the last name, write the five digits Document Control Number (DCN). For example, if the DCN, which is located on the upper left hand corner of Form 8879, is 740784-00152-05, you will write only 00152 above the last name on the file folder. The only time you will not put a DCN on the tab is when it is a prep only file. 3. You must circle your store number on the outside of the file 4. Mark the type of refund requested. It must match what you entered in the tax program. 5. The file must have a contact phone number written on the file. WE MUST HAVE A VALID PHONE FOR ALL CLIENTS AND IT MUST BE ENTERED INTO THE TAX PROGRAM, IF THEY DO NOT HAVE A PHONE NUMBER, HAVE THEM GIVE YOU THEIR NEIGHBOR’S OR A FAMILY MEMBER’S PHONE NUMBER. Tax Return With Bank Product & You are the Paid Preparer: RAL, ERC, RTDD, RT and Instant RAL Stapled to the left inside cover the following should be present, from the bottom up. Copy of ID’S and social security numbers. Signed copy of Electronic Tax Center Exit Questionnaire. Original signed various worksheets, if necessary. Interview notes supporting conclusion. Signed Form 8867 Paid Preparer Earned Income Tax Credit Checklist, if required. Original signed copy of form 1040 (pg.1 and 2.) Original signed copy of form 8879. Staple to form 8879, Attach original form W-2 and any relevant form, especially those containing federal withholding such as W-2G, 1099R etc. 8. White receipt. 1. 2. 3. 4. 5. 6. 7. The right side of the file should consist of: 1. 2. 3. 4. Signed copy of Consent to Disclose of Tax Retun Information. Singed copy of Consent to Use Tax Return Information. Singed copy of Bank Product Information Sheet. Singed copy of Bank Product Application and Agreement. NOTE: if a client requests a Refund Transfer direct deposit (RTDD) you will treat the file folder contents similar to a RAL. The only difference is you will need to fill out the RAL/RT application with the client’s deposit account number and include a voided check or deposit slip stapled to the clients receipt. Client must initialize the RTN and DAN for correctness after they visually approve it on the screen and compare it to the application. Tax Return with E-File or Direct Deposit & You are The Paid Preparer (Left Side): Direct Deposit & E-file, all fees are collected up front. Beginning with the left inside of the file folder from the bottom up: 50 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Copy of ID’S and Social Security Numbers. Copy of ETC exit questionnaire. Original signed various worksheets, if necessary. Interview notes supporting conclusion. Signed Form 8867 Paid Preparer Earned Income Tax Credit Checklist, if required. Signed original file copy of form 1040 pages 1 and 2. Signed original copy of form 8879. Attach original form W-2 and any relevant income forms, particularly those containing federal withholding, such as W-2G, 1099R etc. 8. To ensure the accuracy of a direct deposit, a voided check or deposit slip should also be included in the file. 1. 2. 3. 4. 5. 6. 7. The white receipt should be placed loosely in the crease of the file. Staple payments to the receipt, payments include check, cash, or credit card receipt. Tax Preparation Only – Client to Mail in the Return Beginning with the left inside of the file folder from the bottom up: Copy of ID’S and Social Security Numbers Copy of ETC exit questionnaire. Original signed Schedule C worksheet, if necessary. Interview notes supporting conclusion. Signed Form 8867 Paid Preparer Earned Income Tax Credit Checklist, if required. Signed original file copy of form 1040 pages 1 and 2. Attach original form W-2 and any relevant income forms, particularly those containing federal withholding, such as W-2G, 1099R etc. 8. To ensure the accuracy of a direct deposit, voided check, or deposit slip should also be included in the file. 9. Form 8948 – Preparer Explanation for not Filing Electronically. 1. 2. 3. 4. 5. 6. 7. The white receipt should be placed loosely in the crease of the file. Staple payments to the receipt, payments include check, cash, or credit card receipt. Self-Prepared Tax Returns The client brings in their tax return already completed; the file folder will be completed the same way with only two changes. They are as follow: 1. Instead of having a printed Form 1040, page one & two, you will insert the client’s own 1040 form and all supporting schedules on the left side of the folder. 2. Even though we did not complete the tax return, if there is EITC involved will still have to complete Form 8867. Third Party Paid Preparers If our clients have their return prepared by another paid preparer i.e. CPA, bookkeeper, other tax service, we do the following: 1. You assume the client has copy from the other paid preparer. Therefore we keep pages one and two of form 1040. Page two must be signed by the other paid preparer. 2. Even though we did not complete the tax return, if there is EITC involved we will still have to complete Form 8867. 51 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book State Returns As you know Texas does not collect a state tax, but other states do and our customers often work in these states. Most of them will know they will need a state return completed, but others may not. You as the tax preparer must examine your clients W-2’S for state tax information. If you see state tax withheld amounts than you can presume that they will need to file a state tax return for that state. It is not unheard of for a client who has worked in multiple states having to file multiple state tax returns.. For those states that require a state tax returns, the rules vary from state to state, however the one constant is that if you meet the filing requirements you must file a tax return by law. Please use the Tax Book online for filing requirements on a state to state basis. The online Tax Book is available through the E-Portal. The benefits of filing the return electronically is the same for the federal return: Most states take only 1 to 7 seven days to release a refund when it is filed electronically. It will take weeks if mailed in. So, of course, insist that it is filed electronically. The return is acknowledged after receiving it. No guessing game if they ever received it. Any errors are caught immediately as opposed to months. What you need to do: 1. Complete the federal return as usual and If the client wants it filed electronically, then do so as normal. Complete the file folder as normal. Be sure to enter everything on the W-2 including state tax information. 2. After you tell your client that a state return will have to be completed and you have gone through the cost of preparing it and filing it electronically, complete a “State Tax Information Sheet”, you can find one in the appendix of this manual. Make copies for future use. This document is very important in the completion of the state tax return. This information tells us what state to complete, are the residents, part time residents or non-residents of the state, did they own a home in that state, and other useful information 3. Place the entire file folder in an X-File folder and properly fill out the front areas for a state return. 4. Attach the “State Tax Information Sheet” to left inside cover of the X-File. 5. If the federal return is being prepared electronically, then you may go into the federal billing and add the cost of the state return to “other fees”. This must be done before it is sent electronically. Notate on the X-File that the fees are being deducted on the federal return. 6. Place entire file folder bundle into drawer 3 “Incoming” if it is a new file and has not been reviewed or sent electronically yet. 7. If the federal return is a Prep only or if the Federal return has already been prepared and they only need the state return to be completed, then you must collect all fees in advance and upfront. Follow “Cash Tendering Procedures”. Place the X-file with the cash into file drawer 1 “outgoing”. All state returns are completed in the main office and may take 2 to three days for completion. No exceptions. For state return completion status, please call Alex Bermudez at 956-687-1000. Form 1040X (Amended Return) Form 1040X returns are completed at the main office in McAllen only. What is a Form1040X? Generally it is the form used to correct, change, and amend tax return information that has been previously filed. 52 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book What’s required for a Form 1040X: Form 1040X requires a copy of the client’s original tax return. If we prepared the return, we usually can print a copy. If we did not prepare the return, we definitely need a copy of the original return. We also need DETAILED information as to why Form 1040X is needed. Remember when in doubt, it is better to have more info than too little. Please write this information on the cover of the X-File folder. We can amend a return back 3 years for a refund. It generally takes only 1 to 3 days to complete a 1040X, but if a client wants a current year return amended, the client will have to wait until the original return has been processed and the refund has been released before form 1040X can be mailed in. If a taxpayer mails in form 1040X before the original is processed and the refund is released, it may cause a major delay at the IRS. The IRS will take considerable time in analyzing the situation. Because of this, we do not release form 1040X to a client until the original is processed and the refund is released. How much will it cost? If form 1040X is needed due to an error by us, then there is no charge to the taxpayer for form 1040X. If form 1040X is required due to an error by the client or the client’s preparer, a fee of $95.00 is to be paid in advance or by deducted it from their federal return, this fee would be added to billing as “other fees”. We have this policy in effect because some clients are reluctant to pay our fee if form 1040X shows them owing money back to the IRS. Place form 1040X information in an X-FILE folder and completely fill out all information required then place it in the outgoing file drawer. Form1040X, once completed at the main office, is sent back to the branch office to be mailed to the IRS by the client. We do not mail form 1040X for the client. Make sure the client signs form 1040X. Form 1040X usually takes about 8-12 weeks for the IRS to process. Any additional refund will be mailed directly to the taxpayer. If the client owes they must mail a check for the amount owed with Form 1040X. Balance Due Returns Most balance due returns are done in the months of March and April. We try to encourage taxpayers who owe money to have their return filed electronically. If the client files a balance due electronically they need to have a form 1040V, payment voucher printed. The balance due tax return is filed th electronically the day the client is at the office. The client then has until April 15 to send their payment along with their 1040V voucher to the IRS. They may also choose to have the payment deducted from their checking account directly. This is done within the program and is similar to someone receiving a refund except the IRS will not deposit money, but they will deduct it. The file folders are completed as mentioned above. If the client chooses to mail in their balance due return, make the client a complete copy of the return. Have them sign it, you sign it, attach all pertinent schedules and forms, and have them make a check payable to “United States Treasury” for the amount owed and send it all off with the form 1040V payment voucher in an IRS envelope. The file folder is completed a tax preparation only. 53 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book File Folder Placement Client’s paper work must be contained in a client folder and can never be left unassembled on your desktop or file drawer. All paperwork must be properly assembled using a client folder according to ETC procedures. Client folders are never to be left on your desktop or in a desk drawer and must be filed properly according to ETC Procedures. These required procedures will prevent client identity theft and potentially mixing client data; creating a nightmare of amended returns and angry clients. Any employee improperly handling sensitive documents or stealing sensitive information will be terminated immediately and/or prosecuted to the fullest extent of the law. 54 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ETC FILE CABINET SYSTEM In an earlier section you learned how ETC requires all client files to be assembled in a like style format. In this section you will learn where and how to properly file away your client files. You will never leave any completed files in your desk drawers. All files must be properly filed away. Each file cabinet has four drawers. Each drawer has specific function and order. No matter what office you work in, the filing cabinet set up is always the same. Drawer 1 (Outgoing): This is the top drawer and is used only for files that are ready to be picked up and sent back to the main office. These files, if sent as an e-file have been reviewed, sent and acknowledged and accepted by the IRS. If the file is a “Prep Only” file, it has also been reviewed by the store manager and is now ready for pick up. This drawer is also used for X-files and other outgoing paperwork that needs to be sent to the main office. Drawer 2 (Awaiting Acknowledgement): This is the second drawer from the top and this drawer is used only for those files that have been reviewed but have not yet, in the case of an e-file, been acknowledged or accepted by the IRS. Once the IRS acknowledgement is received, those files that have been accepted and those reviewed files that are prep only move to the first drawer for outgoing. Drawer 3 (New Files): This is the third drawer from the top and is used only for new client files that were created that day. These files have not been reviewed yet and/or sent electronically. The person responsible for reviewing and selecting and sending files electronically will get them from here. Once you finish a file, this is the drawer where you will place it. This drawer is split into two the first having being reserved for cash files only. These are files that are paid with cash only. The second half is for all other files. Drawer 4 (Rejected & Pending): This drawer is also split in two. The first half is for IRS rejected files. Normally these files are notated, corrected immediately, selected again for transmission and then placed back in drawer 2. If they cannot be corrected immediately than you must properly notate the file and place it in this drawer. These files must be corrected as soon as possible. The second half of the drawer is for files that cannot be completed because of pending information or signatures. These files must be checked regularly for completion. Do not let these files to build up. Review, correct and transmit a.s.a.p. Overview: The file system is identical to every office. Be careful not to place your client files in the wrong drawer. Only persons reviewing and sending e-files will move folders from INCOMING to AWAITING ACKNOWLEDGEMENTS TO OUTGOING. 55 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CASH BOX METHOD Your office will be accepting cash, checks and credit card payments for tax preparation fees. Electronic Tax Center has the following policies for cash tendering. Cash Box Tendering Procedures: The cash box, which is kept at your manager’s desk, is merely a change box. The box must maintain a daily balance of the amount allocated to your office at the beginning of tax season at all times. Here’s how you use it: Cash Payment Scenario: 1. Our customer only wants to prepare his tax return with us and will mail it in himself. The cost of the tax preparation is $45 and he pays it with a hundred dollar bill. 2. The tax preparer fills out the receipt and brings the receipt plus the $100 bill to you. 3. You simply put the hundred dollar bill into the box and give back to the tax preparer the change for the $100 dollar bill. 4. The tax preparer than gives the customer his change of $55 and then staples as prescribed in the Associate Handbook, the $45 dollars and the receipt into the client folder. 5. Client folder is placed into the filing cabinet. Your office driver will change out your big bills daily. After the change out, you must count and confirm the correct amount is in the box. Cash Box Balance Sheet: Part of the daily duties of the manager is to reconcile the cash box. However in the absence of the manager you may be required to this. Change Box Balance Sheet, found in the manager’s office binder, is the statement that you will use daily as follows: 1. When you open the office you will count your cash in the box and use the reconcile statement to note the balance. Also sign and date the reconciliation statement to verify the cash box balance. The balance should and must be the original amount issued to you at the beginning of tax season. If you have anything other than your original allocated amount, notify the main office at once. 2. When your shift is over you must reconcile the cash box again before your replacement takes over. At this time the incoming manager/associate will perform his/her own reconcile and notate the statement as well. See attached the attached document: 56 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book 57 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Checks & Credit Card Payments When a client pays via check or credit card, the personal check or credit card receipt is stapled to the white receipt and placed in the folder as prescribed in the Employee Handbook. Paid Outs: To keep the cash box method simple, all paid outs are done by check from the main office. If you need a refund for a customer than you simply login to E-Portal (discussed later) and request one. A check will be created and mailed to the client for all approved refunds. This keeps our accounting in order and maintains a correct balance in the cash box. 58 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Credit Card Payment Procedures We accept all major credit cards excluding the Diners Club card. All credit cards are easily processed online eliminating the need for a dedicated credit card processing machine. Accessing the online credit card processing site is easy. 1. Access the ETC E-Portal 2. Click on the Credit Card Processing link on the home page. 59 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you click on this link, a page will open requesting you to enter your ID and password. The login is etcoffice1 The password is etaxc2014 Keep in mind that every 90 days I will have to change the password, you will be notified when this occurs. 60 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you login, you will be taken directly to the credit card processing main screen as seen below. From here you simply click on POS on the upper right hand screen. From here you will be taken to the actual credit card processing screen: See below… 61 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Enter the amount to be charged here. Take the customers CC and swipe the card. Name, number and expiration date will auto fill. Enter the reference number, which is the actual receipt number. Click Process Transaction 62 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you have entered the information and clicked on “Process Transaction” the next screen will be your confirmation screen on the data you just entered. Print two copies of this receipt and have the client sign both of them. We keep one attached to the actual receipt and kept in the folder and the client gets the other one. If the credit card gets declined again try it one more time, but if it is declined again, then you must ask for another form of accepted payment. 63 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Payment Via A Personal Check ETC accepts personal checks as payment with the following conditions and restrictions: 1. We only accept checks directly from the taxpayer. Name and address on the check must match the name and address on the tax return. 2. We do not accept two or three party checks. 3. You must write the receipt number in the memo section of the check. 4. Checks must be made payable to “ETC. 5. Checks cannot have corrections on them; most banks will not accept checks that have been corrected, even if the check writer has initialed it. See the example below. 6. We will charge a NSF fee of $35 plus any applicable bank charges for a returned non-funded check. Name and address must match the name and address on the tax return. Example of a corrected check 64 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Coupons As part of our marketing campaign we use different types of mass mailers, coupons and referral coupons to attract new clients and to retain our existing customer base. Each of these coupons will have a discount offer associated with them. These discount offers may or may not be the same on each different type of coupon. Because of this, we have guidelines for you to follow when handling these coupons. They are as follows: We accept one coupon per customer only. We do not allow combining of coupon offers. Coupon must be present at time of service. We understand that some customers will show up without their coupon in hand. Our coupon is a special offer that has to be present to be redeemed. Hence the reason for spending the money to produce and mail out these coupon offers. It is designed to bring in customers. Many times employees have allowed a customer the discount without a coupon. This defeats the whole purpose of the coupon, however In certain circumstances we will allow a discount without a coupon, i.e., our customer moved and did not get the mailer; the client has been with us many years, etc. All coupons are valid until April 15 , 2014. You must not only write the discount on the receipt, but you must also enter the discount manually within the program itself. Once you finish a return, you can access billing. Simply enter the discount. If you do not enter the discount, the client fee will be higher than the receipt, as you can imagine this will produce an upset customer. Coupon must be attached to the pink copy of the receipt, which is then attached to the inside of the folder. You may not retain unused coupons for future use. Remember a client must bring in his/her own coupon. Unused coupons must be given back to the customer so he may give them to another person. If you find yourself with unused coupons, you must discard them. We will match a competitor’s coupon in most circumstances. The offer must be for a similar service we offer, and it must be legitimate and easily verified. We may, during the tax season, offer different specials and discounts. You will be informed of these specials, and it will be up to you to stay on top of all offers. Check your e-mail often for changes in specials and offers. Th It is important to remember that we do not allow you to keep unused coupons in your desk or on yourself. The customer must bring in his/her coupon. If a client is un-able to use his/her coupon you should suggest that the coupon should be given to someone else they know. Mention the referral program, and show them how to use the referral coupons. 65 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Entering Coupons into Drake The most difficult part about entering a discount into the system is for you to remember to do it! Drake Tax Software does not notify or warn you to enter a discount if one is present. The simple truth is, if you forget to enter a discount, the customer is over charged. As you can imagine this does not build a feel good emotion with our customer. Most people, who are not given their discount, when they do their job and present the coupon, feel they are getting ripped off. So it’s imperative that you enter the discount when given to you, in drake it’s very easy. Follow the directions below: To access billing within Drake, just type BILL in the form box below. 66 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book This short cut will take you directly to the billing screen. Here you can enter various discounts. How to Enter a JDRF Donation: 67 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ETC MARKETING PROMOTIONS ETC currently has several marketing promotions in place and each one operates separately from the rest. The list below is a brief description of each marketing promo and how it works: Customer Receipt Referral Program The Customer Referral Program is simply a great way to attract new business by offering the best source (our customers) an incentive to recommend our services to others. We will pay our client $20 per new customer, up to $60, that they send to us as a referral. How Does This Work? You simply explain what they are and what the client can do to make $20 a referral. Every receipt has a corresponding sheet of referral coupons that are numerically matched. Each coupon in that sheet belongs only to the customer on the receipt. The receipt number and coupon numbers coincide with each other and are not interchangeable with other receipt numbers. Our “Customer Referral Program” is an integral part of our marketing campaign. As such we require that you fully participate and comply with the following guidelines for this program. Each ETC receipt has an accompanying set of referral coupons that are numerically matched to the receipt number. That set of coupons can only belong to that specific receipt and vice versa. The set of coupons can only be used for that customer since the receipt number and referral coupon number is a match. We track who gets paid from these numbers and must not be interchanged with other clients. This will cause payment to the incorrect individual. Explain to them that this is an opportunity for them to make up to $60 dollars for just referring 3 new customers to us. Remember, each referred client must be new to us and not a former client. Each referral coupon is worth $20 to the original client who referred the new client. Our client can make copies of the coupons if he/she wants to give out more. It is critical and mandatory for you to personally hand each customer the coupons; explain the purpose for them, and the customer’s opportunity to make money for simply referring a new customer to us. It is important for the customer to know that we pay only referrals that are new (have never filed with us) and/or have not filed with us in at least one tax year (did not file with us in 2011). Late February and early March we start to issue the checks for those that have been used and that qualify. It is important that your customer uses his or her correct mailing address at time of service. Many times a customer will file using his physical address when he receives mail at a P.O. Box and the check we send comes back un-deliverable. If a customer chooses not to accept the referral coupons you must destroy them by shredding them. You may not keep them in your desk drawer. Remember that each coupon is specific to that customer and only that customer can or will be paid. 68 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book How to Accept Customer Referral Coupons: The value is $20 off tax preparation only and can be used by the client who is referred and cannot be used in conjunction with any other offer. You must enter the name and SSN of the referred person in the spaces provided. After service you must attach this coupon in the file folder with the receipt. Only one per customer is allowed. Enter the referred person’s name here. No exceptions! Enter the person’s social security number here. No exceptions! The person referring should enter their name here. Entering the clients name and SSN must be completed at the time of service. Without the name and SSN we cannot properly pay our client who took the time to refer a new client to us. This absolutely defeats the whole purpose of the program if this information is not properly entered at the time of service. Please write legibly and be careful not to smear the name and SSN area. If you have any questions concerning this program, feel free to ask your supervisor or call the main office anytime for clarification. 69 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Standard Mailer ETC sends out yearly to our previous customers, a mailer with an income tax preparation discount offer. This year our mailer will be a scratch off mailer where our customers will scratch off to reveal their discount. The lowest discount is the same as last year, but they could scratch off a larger discount or the best being free income tax preparation. Customers do not have to scratch it off in the store; they may scratch off the mailer at home. The discount levels are as follows: $15 $25 $50 Free Income Tax Preparation 70 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book We Want You Back Mailer We also send out a mailer to those customers who have not returned to us. This mailer is similar the standard mailer with the only difference being the prize levels. In this mailer, the discounts are: $25 $50 Free Income Tax Preparation The same rules apply as to the standard mailer. We must prepare their 2011 Federal Income Tax Return for the discount to be used 71 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book OUR GUARANTEE POLICY Guaranteed Done Right or It’s Free Our “Guaranteed done right or it’s free,” policy was established as a selling point, but more importantly, one that we can back up. This one policy alone puts us above most of the competition. This policy is founded in our belief that we have the best-trained tax associates around. It also reflects our deep core belief that the customer always comes first. With that said, we expect nothing but your utmost attention to detail when you’re on the clock. We can avoid most errors by following our guidelines detailed in this manual and observing these following helpful hints: 1. Work at a steady even pace. 2. Avoid distractions such as cell phones, personal phone calls etc. 3. Come in prepared to work. Do not bring other work or personal problems into the office. Leave all unfinished business at the door. 4. If you are ill to the point that you cannot concentrate effectively, then you should probably call in for a sick day. 5. Avoid office gossip. 6. Take mini-breaks once in a while by standing and stretching. 7. Have only the current file on your desk. NEVER and I mean NEVER have multiple files on your desk at one time. You must finish each file folder and then file it away immediately. We have had on one or more occasions two files mixed up and combined on a desk. The result was a direct deposit being sent to the wrong account, and another return with a completely different person getting someone else’s refund. Do not allow this to happen. What We Do Guarantee: We guarantee the accuracy of our client’s federal income tax return only when it is prepared by us using our tax preparation software and on information provided by the taxpayer(s) at time of service. Here are the exceptions to our guarantee that will null and void our guarantee: 1. 2. 3. 4. Any relevant tax information not presented at the time of service. Any Incorrect/Incomplete information given at time of service. Taxpayer(s) knowingly commit fraud. Taxpayer(s) are involved in a tax scam or scheme. As stated below in our “Refund Timeliness Policy” we do not guarantee refund timeliness and refund amounts. Examples that may delay the timeliness and amount of the refund are: 1. 2. 3. 4. 5. Adverse weather conditions IRS malfunctions Software glitches Provider Bank malfunctions/glitches National, state, and city crisis’s affecting service Electronic Tax Center reimbursement is limited to tax preparation fees, initial IRS interest and penalties. All other fees incurred by the client are not covered by the Electronic Tax Center. 72 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Refund Timeliness Policy You must inform all clients that: We do not guarantee the amount or the timeliness of refunds You can tell the client that past history tells us that RALS take 1-2 days and direct deposits, according to the IRS Funding Cycle Chart, take 7-14 days, not including the 1 to 3 day ACH delay. Client must sign and date all receipts. By signing the receipt, our client, acknowledges that he/she understands and accepts our limited guarantees. Every year we hear that XYZ associate is informing clients that their RAL will take only one day or that their direct deposit will take only 7 to14 days. While these time frames are usually met if they are sent at the right drain times, you still need to tell the client it can take one to two days for a RAL and 7 to 14 days for a direct deposit and 14-21 days to receive a check at home if they E-File. You can make your job and co-workers’ environment pleasant if you set the expectation level of the client ahead of time. Your working environment will be a much more pleasant place to work at if all employees are giving the clients the same information as to the availability of their refunds 73 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book DRAKE DAILY DUTIES There is a daily cycle of duties that must be performed without fail throughout the day. Aside from preparing income tax returns and transmitting them, you must complete the entire cycle of the return. Preparer’s vs. Office Managers Duties: Duties vary between tax preparers and office managers, below is listed the different duties. Preparer’s Duties: Prepare the tax return, sign all documents, make complete copies of all necessary forms, complete file folder, collect payment if necessary, and place file drawer 3 “New Files” Manager’s Duties Same as above with the added duties below. Review, correct (if necessary) and transmit all eligible e-file returns from file drawer 3. Place transmitted files into file drawer 2 “Awaiting Acknowledgment” Review and correct (If necessary) all “Prep Returns from file drawer 3. Once reviewed and approved by you place these files into drawer 1 “Outgoing”. Transmit to Drake to send new files and to receive IRS acknowledgements and Check Print Authorizations. You should transmit new files in accordance with IRS posted drain period. Remove all Files from the “Awaiting Acknowledgment Drawer and one by one check them for IRS acknowledgement. The return will be Acknowledged, Rejected, or still Pending Acknowledgement. You will confirm the status of the return using the “Search EF Database” screen. This is a database status screen that you will learn about in the next section. All files that are accepted will go immediately into the top drawer, “Outgoing” All files that are rejected must be fixed immediately and resent electronically, then placed back into the “Awaiting Acknowledgement file drawer until an ACK arrives for them and they are checked again for acknowledgement or rejection. Any files that are found in the “Awaiting Acknowledgement” drawer and have not been sent must be transmitted immediately. These are files that were not properly selected for transmission and were still placed in the drawer. Sometimes the file contains errors that must be fixed before it can be sent. Print all checks that were authorized by EPS. Call all clients who have received a check and inform them to pick them up with proper ID. Any file that cannot be fixed immediately will have to go into the last file cabinet drawer called “Pending”. Throughout the day you must attempt to resolve any issues with each file and transmit those that can be transmitted. To protect you from any acquisitions in which you did not attempt to contact the client, you must notate on the file when and what you did to correct the issues. This is critical because often a client will blame you for never contacting them. Your defense is the notes and dates that you contacted them and what you did or could not do. If a file is unfixable you must notify the client of the situation and have them pick up their personal information. Do not give any ETC paper work back. Check your Pending Files Daily! This must be done as soon as the office opens and throughout the day. During the peak period you may want to come in 15 to 20 minutes early to perform these duties to avoid any interference from helping customers. In the next sections you will learn how to perform these functions with the Drake Software. 74 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book DRAKE TAX SOFTWARE AND YOUR DAILY DUTIES You have been trained on preparing tax returns in Drake, but the following sections will teach you how to use its other features such as: 1. 2. 3. 4. How to find the status of a return How to get IRS acknowledgements How to fix IRS rejects, how do I get check print authorizations and more importantly How to print checks. All of this and more will be covered in the following sections which are the most important sections in this manual. Client Status Drake has two methods to check the status of a client: 1. Search EF Database (EF returns only) 2. Client Status Manager or CSM Search EF Database: The Search EF Database will give you the complete status of any return E-Filed, this does not include returns that are paper filed or mailed. Some of the main bits of information that you can obtain from the Search EF Database are: a) General information such as names, SSN’S, address, phone numbers, filing status, who began and finished the return, when the return was started and finished, etc. b) EF information such as the date it was e-filed and when it was accepted or rejected, c) If it was rejected, then what are the reject codes d) Bank information such as bank accepted or denial codes, check print information, check status, check cleared date, check number, etc. As you can see the Search EF database is a wealth of information at your finger tips when you need information on a client and client status where a return was e-filed Accessing the Search EF Database is simple and only requires a few steps. From the Drake main menu click on the EF button and select the Search EF Database as it appears below. 75 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you click on the Search EF Database your search EF database window will open. To search for a record (client) simply type in the primary SSN for the client and click GO. If you entered the SSN correctly and the client exists in our database, the fields will populate with the specific client information, as seen below: 76 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book This is the General Information Screen or F1. There are three other tabbed screens within this screen, which are: 1. 2. 3. 4. F1 F2 F3 F4 General Information Bank/Direct Deposit Info Fees/Miscellaneous Info Reject Code Lookup 77 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Just from the General Information screen alone you have a great deal of information at your fingertips. You can go directly to the return from this screen as well by clicking on F5, and you can also go directly to a reject by simply clicking on the reject code itself. You can also click on any of the other tabs for more information. The F10 button and tab is for management only and is login and pass word protected. You will not be able to access this site. Acknowledged Or Rejected Reject Codes Bank Code I.E. Denial codes 78 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book IRS ACKNOWLEDGEMENT & CHECK PRINT AUTHORIZATIONS A very important part of your day-to-day tasks is to check for IRS acknowledgements and EPS check authorizations. In your tax class you learned to how to prepare and transmit a return in Drake, but what happens after it’s been transmitted? How do you find out if it’s been accepted or rejected by the IRS? In this section you will learn how to check for IRS acknowledgements (ACKS) and check print authorizations. Your Search EF Database and Client Status Manager are updated when you call into Drake requesting ACKS and check print Authorizations. If you don’t regularly transmit to Drake for updated ACKS and check print authorizations, your records will not be current. You can call into Drake as much as you want and it will not harm any part of the program. So let’s begin on the process of retrieving your ACKS and check print authorizations. Step One: From your Drake main menu select EF and click on it. 79 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Then from the drop down menu select and click on Process ACKS. The Transmit/Receive screen will appear, you need only to click on Acks Only button to receive your IRS Acknowledgements and Check Print Authorizations. This one transmission will retrieve both for you at the same time. 80 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book If there are IRS ACKS available, they will be processed and a printable report will appear as seen below: Your client databases will be updated with the most current statuses and you can now give the most current status if a client should call you for information Previously you learned how to use both the Search EF database and the Client Status Manager. You’ve also were taught how to properly update your databases by checking for IRS ACKS and check print Authorizations. Using the Search EF database and CSM is critical in completing a very important part or your daily duties which are reviewing all transmitted files for IRS acceptance or IRS rejection and fixing all your rejected returns. Check Print Authorizations Transmitting to Drake serves a dual purpose, aside from receiving IRS ACKS, you will also receive check print authorizations simultaneously if they bank has released them. Once you receive them you will able to print checks that have authorized by EPS. You will learn more about this in a later section. 81 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book IRS EF REJECTIONS One of your most important daily duties is to clear out the IRS rejected returns ASAP. In an earlier section we talked about the importance of e-filing returns before the drain periods and getting all returns prepared before the Thursday noon drain e-filed to avoid them being processed the following week. With that knowledge we will now discuss what an IRS rejected file is, how to locate them using our Drake Tax Software, what are IRS reject codes, how to correct the return, and how to re-send them. What is an IRS Reject? As part of Drake Daily Duties, discussed earlier, you are to: 1. Transmit to the Drake filing center to receive your IRS Acknowledgements from returns you sent earlier in the day. 2. Process your Received Acknowledgments 3. Retrieve the files that are “Awaiting IRS Acknowledgement” 4. Check your files for either IRS Acceptance or Rejection using the Search EF Database function in Drake. 5. Files that are accepted are placed in the top drawer for pickup 6. Those files that are rejected are corrected if possible, re-selected for transmission, and transmitted. Be aware at all time of important drain times. A return that is IRS rejected is a return that may contain an error in: a) b) c) d) Age or Date of Birth Name SSN Form error Any one of these can cause a return to reject. Sometimes it’s a combination of them. Using the Search EF Database for IRS Rejects Previously you were taught how to use the Search EF Database function of Drake. We will now discuss it further in the application of correcting an IRS rejected return: From the Drake main menu you select EF► Search EF Database: Your database screen will appear, as shown on the next page. 82 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Take your first rejected file and type in the SSN and click on GO. The data for the file will populate the fields. Reject code R Reject Code is a 501; you can click here to go directly to the error. For more details on code 501 click the F4 tab and enter the code for more detail. 83 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Correcting IRS Rejects You can see here return was rejected by the IRS and has a reject code of 501. New for Drake 2009 is the ability to click directly on the reject code and let you know what the problem is with the client. After you correct the return you just press F9 on your keyboard to be taken back to the Search EF Database. Re-Sending a Corrected Return/Un-Corrected Returns After you have corrected all your reject files you must follow procedure and resend those returns again to the Drake filing center. Those files that were resent go back into the cabinet drawer “Awaiting Acknowledgement.” Those files that you were not able to correct immediately must go into the pending file drawer until you have the information you need to correct them. Remember to: a) b) c) d) e) f) Properly notate each file of the reject code(s) When you attempted to correct and Why you were unable to correct. Attempt to notify you client of the reject code and what you need from them to correct it. Constantly check your pending files and attempt to correct them ASAP. Keep in mind important drain periods, including the dreaded Thursday Noon Drain. 84 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CHECK PRINTING Check printing-- the final outcome of all your hard work and the one thing your client wants the most. Check printing is a simple process that will take your concentration, but a process that does not take long. Check Printing Procedures To print a check you must have transmitted a bank product return. After that you must have received an IRS acknowledgement and a check print authorization as previously discussed. From the Drake Main menu select EF then Check Print. If there are available checks to print they will be listed in the Select checks Screen as shown on the following page. See the next page… 85 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book From this screen you can select one check, multiple checks, or Select All to print. Once you have selected the checks to print click on Continue. 86 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you select your checks to print you will be prompted to enter check setup information: EPS 1. 2. 3. 4. 5. Bank selection will ALWAYS be EPS. Enter the starting check number, this will always be the first check in your supply. Enter the ending check number, this will always be the last check in your supply. Never mark the “Print Checks in Reverse Order” box. Place check(s) into the printer as illustrated below. Placing Checks in the Printer: Place the correct range of checks into the printer’s manual feed tray as illustrated below. Open the manual feed tray as shown below: 87 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Next take the range of check(s) to the printer: Enter the checks into the manual paper tray face up, lowest check number on top, and the white voucher in first. Return back to Drake and click on OK to continue… 88 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book The next screen to appear will ask you to verify the number of checks to print: Click on Yes to verify the number of checks to print. st The next verification screen will ask you to verify if the 1 check to print matches the 1 number. st check Click on Continue if the check numbers match. If they do not then you must enter into Setup Checks and re-enter the correct range of checks and continue again. 89 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Once you click on Continue you will be taken to the Select Printer Screen: Make sure our HP printer is selected and that the tray is selected to Manual Tray. Click Print to print checks. 90 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book If your checks printed without errors, then you must transmit to Drake at once. to send the check register and to validate the checks you just printed. If you fail to transmit after printing then the checks cannot be cashed or deposited by our clients. This is not going to make them happy and it’s embarrassing to us. Check Error Recovery In the event your check(s) do not print correctly you have the capability to reprint a single check, multiple checks, or reassigning check numbers in the event of a misfeed. Mistakes and errors happen and the printer is not perfect either, some of the reasons for reprinting a check are as follows: 1. 2. 3. 4. 5. 6. 7. 8. Two checks feed at the same time. Check jams in the printer. Incorrect check range is used. Toner runs out or does not print dark enough. Power outage during check printing. You forget to put the checks in the printer and they print on white paper. You did not put enough checks in the printer and some have printed on white paper. Checks are misaligned. Drake has a solution to correct all check printing issues. To reprint checks go to EF>Check Print and click on Yes: Click on Yes to enter the Check Reprint Screen. 91 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book This is the Check Reprint Screen Take the first check that has not printed correctly and enter the SSN in the space marked “Enter the client’s SSN and click Print.” Once you click “print” the system will ask you, “Do you have the original check in hand” If you answer yes it will void the check and it cannot be used again. Once you answer yes it will allow you to reprint the new check. You will go through the check print process as before, follow the same guide lines as before and print the check. Again you must transmit into Drake immediately to validate the correct check and to void the incorrect check. This is very important. 92 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CUSTOMER SERVICE The following informative piece on providing great customer service is taken directly and word for word from “Customer Service for Dummies” chapter 1. Having read this chapter I could not find any other literature that came close to describing the art of giving good customer service. The authors of this chapter are Karen Leland and Keith Bailey. Introduction “I couldn’t care less about my customers!” In all our years of consulting, we’ve never heard any CEO, manager, or staff person utter this phrasein so many words. You probably believe, as we do, that satisfied customers are as essential to your business success as healthy profits are to the bottom line. Yet if you look at service from the point of view of being a customer (and we all are), you don’t have to go much further than your local mall to see that what companies say about service and how they actually deliver it can be worlds apart. In our daily dealings with banks, stores, and restaurants, we often feel like service and even common courtesy, have fallen by the wayside. If, for example, your insurance company really understood the importance of giving personal service, why would it install a voice mail system that does not give you the option of speaking with a real, live person? Or if your local post office realized that it is competing for your business, would the staff be allowed to go on lunch break the same time that you do every day? Sooner or later we hang up or walk out, scratching our heads and wondering whatever happened to good customer service? Is it possible to be profitable and keep customers happy? Do people have to take second place to technology? As we are forced to do more with less, will service be inevitability sacrificed? We think not. In fact, survey after survey confirms that the companies and individuals whom we like to deal with, the ones who win our business over and over again, are the ones who understand and act upon the three basic elements that form the rock solid foundation of excellent service. The Three Basic Elements This book gives you hundreds of great ideas for improving the service you offer your customers. However, when all is said and done, you must have three basic elements in place in order for those hundreds of ideas to take root and flourish. If not, no amount of smiling or saying please and thank you will lead to good service. You may find yourself looking at these oblivious basics and thinking: No big deal, these ideas are Business 101 But, beware, looks are deceiving. These elements are not necessarily easy to do (If they were, everyone would be doing them). The difference between knowing them and living them takes commitment and practice. The basics are: 1. Expanding your definition of service. 2. Reconsidering who your customers are. 3. Developing a customer-friendly attitude. 93 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Expanding Your Definition of Service Your definition of service shapes every interaction you have with your customers. If you hold common idea that service is only giving customers what they want, you may well paint yourself into a corner every time customer asks for something that is impossible for you to provide. If, on the other hand, you expand your definition of service to include fulfilling the multitude of less obvious customer needs, you will never encounter a time when you can’t provide your customers with some level of service. By addressing less obvious customer needs such as listening with sympathy to customers when they have a problem or providing options and alternatives when you can’t give customers exactly what they want, you widen the gap between you and your competitors. Reconsider Who Your Customers Are Who are your customers, really? Too often we limit our definition of a customer to someone who is outside of our company. Look up customer in any dictionary. The first definition of customer is a person who buys. The second definition is a person with whom one has dealings. In fact, everyone who works in a company has customers regardless of whether they work with external, paying customers or internal co-workers. Customers fall into external and internal categories. The External Customer These are the people you deal with, either face to face or over the phone, who buy products or services from you. They are customers in the traditional sense of the word. Without them there would be no sales, no business, and no paychecks. If our definition of a customer stops here, you are only seeing half the picture. The Internal Customer The other half of the picture is the people who work inside your company and rely on you for the services, products, and information that they will need to get their job done. They are not traditional customers, yet they need the same tender, loving care you give to your external customers. By expanding your definition of a customer to include your co-workers, you are taking a vital step toward excellent service. The internal customer chain works both ways. Sometimes you are the customer and other times you are the service provider. For example, a co-worker may come to you and ask for a printout of a report. In this case, you are the service provider because you are giving him what he needs. However, ten minutes later, you may turn around and go to that same co-worker and ask for help on a tax return, now you are the customer. Many years ago, I worked as a waiter in a restaurant. One of the cooks was moody and had the habit of throwing kitchen utensils at the wall on the far side of the kitchen. The noise of the clattering metal let us all know when the cook wasn’t a happy camper and to be beware! One day, I was taking the order of two dinner patrons. One of them asked to substitute steamed vegetable for the French fries that usually accompanied this meal. As my smile congealed, I immediately thought of the unhappy cook and my desire to live. Eventually, I nervously said, “I’m sure that will be no problem.” My trip back to the kitchen felt like walking up the steps to the gallows. I poked my head into the kitchen, quickly threw down the order, and left before the spoons started flying. As I waited on my next table, I noticed that the cook’s attitude had put a wet blanket on my enthusiasm. His job, as written on his job description, was to prepare food. No mention was made of how his dealings with or attitude toward other employees might indirectly affect the customers’ dining experience. 94 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book The Customer Chain The relationship between internal and external customers is what forms the customer chain. If you have a back room kind of job where you rarely see the light of day, let alone a living, breathing customer, you can easily begin to feel that your “No matter how busy you work has little or no impact on external customers. But if you look at the are, you only get one bigger picture, you can see that everyone in a company plays some part chance to make a first in fulfilling the customers’ needs. Barely an hour goes by during the day impression when you are not, in some form or another, providing something for somebody. Each interaction with an internal customer is an important link in a chain of events that always ends up at the external customer’s feet. About two years ago, The Wall Street Journal ran an article entitled, “Poorly treated employees treat the customer just as poorly.” Boy, does that hit the nail on the head! We have dealt with a frightening percentage of managers who do not realize that their staffs are their internal customers. We are convinced that the quality of service that a company provides to its customer is a direct reflection of how the staff of the company is treated by their managers. Make viewing your staff as one of your most important customers and treating them accordingly a priority. Doing so means focusing not on what your staff can do to make your job easier, but on what you can do to make their jobs easier. Develop a Customer Friendly Attitude One thing all companies and individuals who give great service have in common is that they have a genuine customer-friendly attitude. By customer friendly attitude, we mean viewing your customers as the most important part of your job and having a sincere appreciation that they choose to do business with you. We don’t mean viewing your customers as an interruption of your job and then pasting of a false smile, all the while wishing they would leave so you could get on with your work. In other to understand how to create a customer friendly attitude, you need to step back and take a look at what you do during your work day. One way to easily see what you do during the day is to imagine that you’re at work and Oprah Winfrey shows up and says she is doing a special on “The Workers of America.” She wants to follow you around with a camera for an entire day and videotape everything you do (with the exception of a few personal moments). At the end of the day, Oprah invites you to view the tape. As you watch, you notice that you are resourceful under pressure, productive, efficient, and very good looking. (That’s probably the reason they picked you.) Seeing yourself on the video has confirmed your suspicions: A day at work is rather like a day in a blender. Once you walk in, everything switches into high gear and is a crazy blur of doing this, that, and the other things until you leave for the day. The tape demonstrates how surrounded and submerged you are by: 1. 2. 3. 4. 5. 6. 7. Ringing telephones Emails Memos to read Paperwork to process Computer data to enter Waiting room distractions Fires to put out, and so on 95 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Two Common Threads These incessant tasks that make up your day are the functions of your job. Thinking that all the paperwork, data entry, memos to be read and meetings to attend are the whole story is easy. If you look a little deeper though, you will find two common threads that link together everything that you do at work whether you are plumber, a teacher, or a tax preparer. #1 Communication with Other People The first of these two common threads is communicating with other people. Plumbers, for example, may spend most of the their day alone under a sink –with only a wrench for company – but when they explain to you what the problem is (and what it will cost to fix it) their communication skills will be what counts. A teacher’s ability to make a subject utterly fascinating or utterly boring has a lot to do with the way they talk about it. What can we say tax preparer’s and their communication skills? We leave that to your imagination. The bottom line is that everyone, regardless of whether he works alone or in a group, uses some form of communication to get his job done. Communication isn’t just talking. It’s also body language, writing, and in today’s world, electronic interaction (email). #2 Establishing Relationships The second common thread is developing relationships with people. When we use the word relationship, we are often describing a personal relationship. But here we mean connecting with another person in order to accomplish something. If you go back under the sink and visit your solitary plumber, you’ll find that he or she has relationships with customers, vendors, and fellow plumbers. The same applies to the schoolteacher, who not only has a relationship with the students, but also has relationships with parents, other teachers, and the school administration. Tax preparers have relationships with their clients, with other staff members, upper management, and the government. Instant Connections Communicating and establishing relationships are really the essence of your job. They don’t have to take a long time and they often happen in an instant. For example, at the department store, you feel more recognized – and consequently more connected – if the sales assistant smiles at you and calls you by your name when handling you back your credit card. Simple actions such as these keep the customer coming back for more. The bad news is that making a customer an enemy for life can take just as little time. When you call a company on the phone and the telephone rings ten times before someone picks it up, what kind of connection has that company made with you? More than likely, a negative relationship has been created before any business has even been made. These connections, as simple and quick as they are, are a moment of truth for the customer. Moments of Truth These brief actions or instant connections can be considered moments of truth. Usually no longer than 20 seconds, they have a lasting impact on your customer’s perception of the service you offer, imagine this: A prospective customer comes to see you. She walks up to the receptionist and tells him that she is here for her two o’clock appointment with you. The receptionist ( a temp you just hired) is busy working on the computer (probably surfing the internet) and doesn’t respond or look up for several seconds. When he does look up and speak, he has a go-ahead-make-my-day expression and a get-out-of-my-face tone in his voice. This brief interaction is a negative moment of truth for your potential customer. It doesn’t end there. The negative impression she has of the receptionist is unwittingly applied to the rest of your company (Including you). We know it isn’t fair—but it is the way customers think. We call this type of thinking customer logic. 96 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Now imagine the opposite situation. Your customer walks in and the receptionist immediately looks up, greets her with a smile, and says: Good morning, how may I help you? When the customer asks for you, the receptionist tells her you will just be a moment and offers her a seat. This positive moment of truth gets the customer on your side and paves the way for a successful meeting. Some simple yet high profile opportunities to create positive moments of truth include the following: 1. Answer the phone with a greeting before identifying yourself or your company. Doing so starts the conversation out on the right foot. 2. Become more aware of your facial expression when a customer approaches you. A smile works much better that a grimace. Customers often judge our mood on how we look when they approach us. 3. Don’t take it personally when a customer complains. Think of a complaint for what it is, an opportunity to get valuable feedback from your customers. You listen better if you don’t feel threatened. 4. Always offer options when you can’t give customers exactly what they want. Your customers can live with a no if it is softened by alternative recommendations. Function vs. Essence Creating positive moments of truth is easy when you are not under pressure. However, in the face of ringing telephones, messages piling up, reports due, and meetings that run overtime, you can get so caught up in your daily to do list (your functions) that it is easy to forget that the essence of your job is serving the customer. If you forget this principle, the customer becomes an interruption of the job. This attitude of you’re interrupting my job leaves customers with the feeling that they are unimportant and the company has little or no regard for their needs. Alternatively, when you create a customer friendly attitude by viewing the customer as the job, the customer feels valued by your company. “Creating a relationship with every customer takes too much time.” Holy Cow, Batman! If we had a dollar for every time we’ve heard this statement, we would be writing this book from the warm sands of a tropical beach somewhere. Solving a problem with a partner takes a lot less time than it does with an adversary. In a survey that we conducted for one of our clients, we found that 98 percent of customer interactions were faster and more efficient when the service provider took the time to establish a relationship and create a rapport with the customer. When you have a customer-friendly attitude, you naturally begin to develop a partnership with the other person. Last year, we took a flight from San Francisco to New York. While about a hundred of us weary travelers patiently waited for our luggage to appear on the carousel, a voice came over the loudspeaker announcing that a loading problem in San Francisco meant our luggage would arrive on the first flight the next morning. Amid quiet moans and louder curses, we were shuffled over to the lost luggage area and asked to form two lines. As we moved closer to the front of our line, we became aware that the other line was moving faster (don’t they always). We noticed that the agent in the fast moving line was friendlier than her co-worker who was taking care of our grumbling group of passengers. The friendly agent was really going out of her way to be nice to the passengers. She smiled and apologized, saying that she could understand her customer’s frustration and so on. The passengers moved quickly through her line apparently satisfied that everything that could be done was being done. At the head of line, the story wasn’t so pretty. We could tell that our agent was upset because she had a tortured expression on her face, a loud cranky voice, and an overall bad attitude. Her conversation included phrases like, “What do you expect me to be able to do about it?” “You’ll just have to make do until the morning,” and the ever popular “The sooner you give me the 97 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book information I need, the sooner I’ll be able to help you…” We started to talk about how each of these agents might go home and talk to their family about her day. We imagined the one with the customer-friendly attitude saying, “We had a problem with luggage on the San Francisco flight tonight, but most of the passengers really understood.” While the other agent’s report would be more like, “You can’t believe what a terrible evening I’ve had. There was a problem with the luggage on the San Francisco flight, and the passengers were a total pain in the neck about it. I’m stressed out!” What this agent failed to realize was that it would not have taken her any longer to be friendly to the customers, and it would have been a lot less stressful had she done so. Are The Functions Winning? Following are some clues that you may have slipped into viewing your customers as an interruption of your job: 1. 2. 3. 4. 5. Your shoulders hug your neck every time the phone rings. Switching on voice mail has become a reflex – even when you are in! Every customer or co-worker looks like he or she is out to get you. You enjoy saying “no” more and more. Every sentence you utter to a customer begins with a sigh. The functions are important but never more important than the customers they were designed to serve. Telephone Etiquette The essence of dealing with people, politely and efficiently, over the phone can be boiled down to one simple thing: telephone etiquette. Being nice on the phone isn’t difficult if you follow some simple guidelines. Unlike body language, which can vary from culture to culture, telephone etiquette has a universally agreed upon set of rules that paves the way for smoother, faster, telephone calls with customers. Even small things, such as how long it takes for your phone to be answered or the words you use when you answer a call, can create a lasting impression. In many businesses, the telephone is the customers’ first contact with a company, so being telephone friendly is one of the least expensive ways to immediately upgrade our service. Telephone etiquette helps take the guesswork out of what to say and when to say it. Correctly Answering the Phone We have found that the way a company answers the phone tells the whole story about the kind of service you can expect to receive from them. How you answer the phone sets the tone of the entire call. The correct phrases said in the right order can give a positive first impression and convey an immediate message about your company. The basic rules are as follows: 1. 2. 3. 4. Pick up the phone within three rings. Greet the caller. Give your first name. Ask the customer if you can help. Here’s how it should translate when you answer the phone within three rings: 1. Company phone—“Good morning, Electronic Tax Center, this is David, how may I help you?” 2. Call transferred to you—“Good morning, this is David, how may I help you?” 98 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book HOW TO PUT A CUSTOMER ON HOLD The main points of telephone etiquette for putting customers on hold are as follows: 1. 2. 3. 4. 5. Ask customers if you may put them on hold. Wait for an answer. Tell customers why they are being put on hold (keep it simple). Give a time frame. Thank customers for holding after returning to the line. Example: Company: Good afternoon, Electronic Tax Center. How may I help you? Client: Hello, can you tell me the status of my refund check? I filed two weeks ago with you. Company: That’s not a problem. May I put you hold while I get the correct screen up? It will only take a minute. Client: Sure, no problem. Company: Thank you. Company: (Returning to caller after putting them on hold) Thank you for holding. May I have your social security number… Sometimes it is inconvenient for callers to hold, so don’t automatically assume that they will. If they respond with a “no,” ask them if they would like a return call, if they would like to leave a message. It pays to please! We love and cherish those companies that treat us the way we like to be treated—we’ll even pay more to obtain these services! Here are some recent survey statistics that prove the point: We’ll spend up to 10 percent more for the same product with better service. When we receive good service, we tell 9 to 12 people on average. When we receive poor service, we tell up to 20 people. An 82 percent chance exists that customers will repurchase from a company if their complaint is handled quickly and pleasantly. If the service is really poor, 91 percent of retail customers won’t go back to a store. 99 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Ending the Call Even if you practice letter perfect telephone etiquette throughout the call, don’t underestimate the importance of ending the call on a positive note. Some key actions for ending calls this way include the following: 1. Repeat any action steps you are going to take to ensure that both you and the customer agree on what is going to be done. 2. Ask the caller if you can do anything else for him or her. Doing so gives the customer a final chance to tie up any loose ends that may not have been discussed during the call. 3. Thank the customer for calling and let him know that you appreciate his bringing the problem (if there is one) to your attention. 4. Let the caller hang up first so that they do not accidentally get cut off in the middle of a sentence. 5. Write down any important information as soon as you get off the phone. Doing so prevents you from getting caught up in other things and forgetting pertinent information. Sign In Sheets Have and use sign in sheets at all times. Call customer names in order and scratch through the name once it has been called. Also, if you have a friend or relative waiting for you, you are not to give them special treatment and have them cut in line. This practice upsets clients who have been waiting. Speed in Processing During the peak of the tax season, Jan. 23 - Feb. 13, speed is of the essence. During this time of year, a large number of clients will visit ETC offices. Some offices become quite crowded and hectic. You are expected to work diligently during peak. Quality and customer service will not be ignored during this period. Do the best you can to process returns quickly and accurately. Complete all steps and procedures and do not cut corners. All Clients will be given Receipts/Customer Referral Coupons We want to ensure all clients receive a pink receipt and the accompanying set of Customer Referral Coupons upon completion of their tax return and/or filing service. All clients will be given a pink receipt upon completion of their tax return and/or e-file service or their return is FREE. Any employee that does not comply with procedure is subject to termination. 100 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ETC PHONE NUMBERS ELECTRONIC TAX CENTER This is Electronic Tax Center’s main office toll free number: 1-800-350-3278 ELECTRONIC TAX CENTER REFUND HOTLINE As a service to our clients, ETC has a toll free refund hotline that they can call 24 hours a day 7 days a week to check on the status of their refund or electronic file. 1-866-730-2274 Or they may check it online at: www.taxinfonet.com This refund status line is good only for our customers who have filed electronically with us. If a client has mailed in their return or has elected to receive a Direct Deposit or have an E-File to their home address, then they must call the IRS Tele-tax number at: 1-800-829-4477 The refund status hotline number is printed on the business cards that have been provided to your office. You must inform all clients that file electronically about the refund status hot line, and advise them to use it. This will help keep your office phone line less busy and will keep you from having to answer call after call on the status of returns. The refund status hotline will take a client step by step until it tells them the status of their return. It will inform the client if the return has been accepted or rejected. The hotline will then tell them if we are awaiting IRS Funding or if the check has been printed and is ready to be picked up. If the hotline tells them their return has been rejected it will then instruct the client to call the office where they filed so that corrections can be made and the return can be re-filed if possible. Electronic Tax Center Locations & Phone Numbers City Address Phone Number McAllen 1911 N 23 McAllen McAllen Mission Mission Mission Edinburg 2612 West Pecan, St. B th 2720 North 10 Street th 1205 E 9 1801 N Conway Ste. A 110 E. Griffin Prky (next to HEB) 1412 W. University Dr. rd (Main Office) 687-1000 800-350-FAST FAX# 686-6003 668-9999 687-4351 519-2432 583-7959 519-2218 318-1012 101 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book San Juan Weslaco Mercedes Harlingen Harlingen Raymondville San Benito Brownsville Brownsville Brownsville 816B N I Rd 115 N. Texas Blvd. nd 540 W. 2 Valle Vista Mall 708 N 13th St 210 E Hidalgo 338 N Sam Houston Sunrise Mall Boca Chica @ Paredes Line Rd. 2604 International Blvd. 702-7477 968-4069 565-0912 428-8300 364-2800 396-3630 361-0002 982-1200 982-1212 982-1279 Electronic Tax Center Web Sites Employee Web Site: E-Portal WWW.DAVEPORTAL.NET Customer Web Site: WWW.FASTREFUNDS.COM 102 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book IRS AND GOVT. PHONE NUMBERS IRS National Phone Number 1-800-829-1040 This is the IRS’s national phone number. This phone number should be given to the taxpayer when they have questions directed toward the IRS such as: 1. General questions for IRS personnel. 2. Specific questions on their return(s) from current and prior years. IRS Taxpayer Return/Refund Status Hotline 1-800-829-1954 IRS Teletax 1-800-829-4477 This is the IRS’s automated information system that a taxpayer that filed electronically or through the mail system can use to obtain the status on their return. This system will ask the taxpayer their SSN, filing status, and their refund amount. It then will give them the latest status of their refund. This system is updated only once a week. If a person calls back the day after they receive the message from the IRS, it will say information is updated weekly; nothing has changed since last time the taxpayer called. The system usually updates weekly on Friday’s. IRS Tax Preparer Hotline 1-866-860-4259 This is a new phone number for tax preparers ONLY. This number was set up by the IRS to assist tax preparers dealing with tax preparation issues. This is not for refund status issues. DO NOT GIVE THIS NUMBER OUT TO THE PUBLIC. IRS to File Extension 1-888-796-1074 Clients have the option of filing an extension with the IRS via telephone. IRS ITIN Help Number 1-215-516-4846 Taxpayers can call this number to find information/status of their ITIN. Internal Revenue Service Website For general information from the IRS, their website is available 24 hours a day, and provides a vast amount of information from blank forms, instructions, publications (Pubs) to the address and phone numbers of local IRS offices. www.irs.gov 103 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Where’s My Refund? Refund status can be obtained from their website by visiting the below: From here you can obtain both IRS refund status and Stimulus payment status. from the link Once you click on “Where’s My Refund” you will have the option of checking on the status for an IRS refund or a Stimulus payment. Click on “Where’s My Refund?” to check on an IRS refund and this screen will appear: Enter the required information for a status. IRS Criminal Investigation Division (CID) 1-800-829-0433 This number is to the Criminal Investigation Division (CID) of the IRS. When you suspect suspicious activity, please call the main office first to discuss the situation. We will maybe then inform you if a call to the CID is warranted. Please call anytime even if you feel the matter maybe only trivial. 104 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book Financial Management Service 1-800-304-3107 This phone number is to the Financial Management Services, a branch of the Treasury Department. When your client has a debt indicator of “F” or “B”, have them call FMS for further information. FMS will be able to tell them the exact cause of delay and /or refund deduction. Social Security Administration 1-800-772-1213 This is the Social Security Administration’s (SSA) national number. This number should be given to your client when a reject cannot be resolved. In situations of incorrect SSN’S or name and birth date mismatches they must call the SSA to get the correct information. Remember that when a couple marries, the spouse does not always change the name officially with the SSA and this can cause a name mismatch if you use the husband’s surname as her last name. 105 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book BANK & SOFTWARE PHONE NUMBERS EPS Financial Helpline: Tax preparer Hotline 484-546-2240 For you use only, do not give out to clients. Taxpayer Hotline 877-503-0788 This number is number to be given to clients who have questions about their RAL or lack of a RAL (meaning they were denied and want to know why). Also, check cashers can be given this number to verify checks. EPS Financial Website You may also go online with EPS Financial at www.myecollect.com . You will need three items: SSN, Refund Amount, and Filing Status From this web site you can learn the status of the refund, if it was rejected; why, and a whole lot more. Drake Preparer Help Line 1-828-524-8020 Drake has readily available technicians who can assist you with items such as the return status, updates, and check funding. You will be asked for your EFIN when a tech receives your call. You may also email for support at [email protected]. 106 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book BANK - ROUTING TRANSIT NUMBERS (RTN) Bank of America 800-247-6262 111000025 Bank of South Texas 956-687-4260 114917157 956-682-0107 Acct. must be verified by calling bank 113010547 Border Capital Bank 956-682-2265 114911616 Capital One 956-682-1501 11901014 (Texas) Chase Bank 956-686-1733 111000614 Elsa State Bank 956-287-9590 114922142 Falcon Bank 956-687-1758 114915803 First Community Bank 956-399-3331 114908289 McAllen 956-971-6669 Edinburg 956-383-8151 Mercedes 956-541-2000 114921415 Frost Bank 956-781-2471 114000093 Greater South Texas Bank Association 956-386-1010 314973548 Lower Valley 956-547-1000 114911580 956-630-1700 114915272 Upper Valley 956-686-0263 114917623 Lone Star National Bank 956-781-4321 114911687 Rio National Bank 956-631-7890 114915447 San Benito National Bank 866-580-7262 114912589 Texas Community Bank 956-618-2265 114924810 Texas National Bank 956-565-2484 114920128 Wells Fargo Bank 956-682-5205 111900659 (Texas) BBVA Compass First National Bank IBC (Brownsville) Inter National Bank International Bank of Commerce (IBC) 107 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CREDIT UNION – ROUTING TRANSIT NUMBERS County & Municipal Employees Credit Union 956-383-6263 314980874 Edinburg Teachers Credit Union 956-655-3511 314980887 H.E. B. Federal Credit Union 956-926-4144 314078469 956-423-5792 314982694 956-787-2701 314987369 La Joya Federal Credit Union 956-585-6207 314985468 Members First Credit Union 956-428-8711 314978394 956-787-2774 314987372 800-556-0422 314986242 956-350-6173 314088637 956-686-9515 314986302 Harlingen Area Teachers Credit Union Highway District 21 Credit Union Neighbors & Friends Together Credit Union (NAFT) Security First Federal Credit Union Security Services Federal Credit Union South Texas Federal Credit Union 108 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book SCRIPTS Greeting Thank you for calling ELECTRONIC TAX CENTER This is _____________. May I help you? Pricing Question Customer: How much do you charge for a fast refund? ETC employee: Prices range anywhere from $32 to about $250 depending on how fast you need your money back, not including tax preparation fees. NOTE: You then can break down pricing on all the different products as needed. fast refunds loans cost $201, this is awful salesmanship. Do not just quote Customer: Does that include tax preparation? ETC employee: No, it does not. It does include our filing fee plus what the bank charges. NOTE: EFILE and Direct Deposit contain no bank fee. Customer: What does it cost to prepare my return? ETC Employee: Income Tax preparation ranges in price from $20.00 to about $50.00 depending on what tax forms you need. NOTE: Mention to client that there is a coupon in the back of the Southwestern Bell Yellow pages to make it a little cheaper for them. The coupon is worth $15. Customer: XYZ Tax Company is cheaper. ETC Employee: Explain to client: some companies charge by the line such as unemployment or interest etc. Sell them on experience. Electronic Tax Center has been in business for 11 years, has proven performance, accurate, etc. Also, if a client has filed with us in the past, let them know that more than likely we already have their information such as social security numbers, years of birth etc, in our system. Customer: Did prices go up this year? ETC Employee: Some refunds did go up; some stayed the same. Refund Loans increased their prices this year. Most of the banks that do Fast Customer: Do I have to pay upfront? ETC Employee: On most of our services all fees can be withheld, and you pay nothing upfront. Customer: Can I get an estimate of my refund? ETC Employee: (If you have time, do it over the phone; if not, encourage client to come to the office and receive a FREE estimate.) Customer: What are your hours; do I need an appointment? 109 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book ETC Employee: Our hours are __________. You don’t need an appointment just come on in. W-2 Question Customer: Can I do my return with a check stub? ETC Employee: The IRS requires W-2’s… check stubs are not allowed for filing. However, come into the office to get all your information into the system. That way you know exactly what your refund is and when you get your W-2. You will not have to wait and we can then send the return. We can th complete a Substitute W-2 for you after February 15 . 110 Property of the Electronic Tax Center Copyright 2014 ELECTRONIC TAX CENTER Employee Hand Book CONCLUSION It is ETC’S goal that all its personnel follow the guidelines and regulations set forth in this manual. A pleasant working environment as well as satisfied customers produce growth and success for all affiliated with ETC. Have a great tax season; we look forward to our relationship with you. ETC Management 111 Property of the Electronic Tax Center Copyright 2014
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