Volunteer Training - Community Action Partnership

Volunteer Income Tax Assistance
Program (VITA)
Quick Icebreaker
• Turn to the person to the right
• Introduce yourself
• Tell them one thing you want to gain
out of this volunteer experience
CAP Staff
• Kareem Gongora, Program Manager
– [email protected]
– 951-955-3571
• Judith Farnham, CSA (Administrative)
– [email protected]
– 951-955-4902
• Linda Romano, CSA (Tax Prep)
– [email protected]
– 951-955-4956
• Linda Clophia CSA (Site)
– [email protected]
– 951-955-4900
Community Action?
CAP Riverside?
• Community Action Agencies signed into effect via Lyndon B.
– 1964 Economic Opportunity Act “War on Poverty”
– “..provides services, assistance, and other activities of sufficient
scope and size to give promise of progress toward elimination of
poverty or a causes of poverty through developing employment
opportunities, improving human performance, motivation, and
productivity, or bettering the conditions under which people live,
learn, and work”.
• CAP Riverside
– Founded in 1980
– Community Needs Assessment identifies agency target
– CAP Riverside provides Utility Assistance, Weatherization,
Disaster relief, Notary, Free Tax Preparation, Dispute/Conflict
Resolution, Individual Development Accounts, and Youth
Programs/Pre Apprenticeship.
What is VITA? EITC?
• Volunteer Income Tax Assistance
Program, is a free alternative to tax
preparation, which is operated by
• Earned Income Tax Credit (EITC), a
refundable tax credit for working
– “The best anti-poverty, the best pro-family, the
best job creation measure to come out of
Congress.” – Ronald Reagan
• VITA Founded in 1971 by Gark Iskowitz at
Cal State Northridge
– Free tax preparation for basic returns by certified
• Earned Income Tax Credit incepted in
– Largest federal funded means-tested cash
assistance program in the United States.
– CAP Riverside has been operating VITA program
for 10 years.
How does VITA help?
Santa Barbara HS Students
East Bay
CAP Riverside VITA
• CAP Riverside has completed
over 17,000 returns since 2005 to
Riverside County taxpayers.
• Last year, 158 certified volunteers
completed 3,230 returns,
returning 4.2 million federal
dollars to taxpayers, in which
$1.9 million were EITC dollars.
– $76.6 million EITC dollars went
• EITC increases family wages up to 40%
Where Can YOU Help?
• Joining VITA or referring others who would
be interested to the program
– Committing to volunteer minimum 25 hours at
one of our 19 locations throughout Riverside
County from January-April
– Training takes place in November, December, and
• Must complete 1 General Training Session and 1
software class
• Educating family and friends on the EITC
What Do YOU Get?
Why It Matters…?
• You will gain first hand knowledge of our tax code and
learn how to prepare a tax return
• You will have a direct impact in the community you are
volunteering in and with each household you help
• You are one of thousands of volunteers across the
country doing this work
• You are helping bring back thousands of dollars into our
local economy!
• CAP Riverside provides Certificates, References, and
Letter of Recommendation.
What Kind of Support
Will You Have?
Materials that can be found at each volunteer station:
o 4012 – Resource Guide (Spiral Bound) bring with you to the site every
o Pub. 17 – Reference Material
o Form 13614-C – Intake/Interview Sheet
Other resources:
• For VITA Volunteers:
– VITA Hotline – (800) 829-8482
– TaxWise Hotline – (800) 411-6391
» Can find them on the back of 4012
» Do not give these numbers to taxpayers!
For taxpayers’ use:
– General IRS Tax Information – (800) 829-1040
– Where’s My Refund? – (800) 829-1954 or online at http://www.irs.gov/Refunds
What Returns Can
You Prepare?
• In-Scope Chart in 4012
• You can only prepare returns that are in scope for your
certification level
– To save time, screen all returns before getting to the tax preparation stage
• Use your Site Coordinator as a resource
• Can refer taxpayers to other sites
• AARP sites are certified at the advanced level
Site Roles
• Interview/Intake
– Verifies taxpayer qualifies for VITA services.
• Tax preparer
– Processes tax documents provided by taxpayer.
• Quality Reviewer
– Assesses prepared return for errors and accuracy.
• Exit Interview
– Final process, in which taxpayer receives prepared
• Site Coordinator
– Responsible for coordination of site level policies and
Volunteer Process
• Submit registration via website
• Complete Training and Certify to Advanced level
by 1/24/13
• Complete Live scan application and Schedule
– Perform prior to 1/24/13
• Maintain communication, hours, and scheduling
• To receive Presidential Volunteer Service Award
– Group completes minimum 200 hours, each individual
must complete 25 hours minimum
– Community volunteers must complete 100 hours minimum
• VITA Recognition Ceremony (Early May)
• Classroom Instruction (November-December)
– 1 General Training Session
– 1 Software Training Session
• Practice Lab (Internet Explorer)
– https://voltaxprep.com
– PASS: learntwo
• Link & Learn (Internet Explorer)
– http://linklearncertification.com
– Create Account and Store Information
For Link & Learn, YOU register and
maintain your password.
Click Practice Lab link, and enter
password: learntwo
Register account and store
Volunteer Standards
of Conduct
I will follow the Quality Site Requirements (QSR).
Certification, Intake/Interview Process, Quality Review Process, Reference
Materials, Volunteer Agreement, Timely Filing, Title VI “Civil Rights”, Site
Identification Number, EFIN, Security Privacy and Confidentiality
I will not accept payment or solicit donations for federal or state tax
return preparation.
I will not solicit business from taxpayers I assist or use the knowledge I
gained about them (their information) for any direct or indirect
personal benefit for me or any other specific individual.
I will not knowingly prepare false returns.
I will not engage in criminal, infamous, dishonest, notoriously
disgraceful conduct, or any other conduct deemed to have a negative
effect on the VITA/TCE Programs.
I will treat all taxpayers in a professional, courteous, and respectful
• Form 13614C (Handout)
– https://www.linklearncertification.com/courses/uploaded/1000003701/SCOs/DOCs/ObjectFil
• Interview
– http://www.youtube.com/watch?v=su1KyDojrk8
• Disability Awareness
– http://www.youtube.com/watch?v=8vS3pCe0eO4
• Remember:
Screen for eligibility and ensure filing status
Check identity
Check completed intake sheet for errors
Review supporting documents
Use probing questions
“Unsure” responses must be changed to “Yes” or “No”
Confirm the return is within program scope and your training
Conduct a quality review after return is prepared
• Best Practices
– Make small talk
– Ask how referred or taxes completed previous
– State qualification (certification)
– Forewarn of personal questions
• Questions necessary to complete tax return and ensure
– Ex: Are you married? Do your dependents reside with you
6 months out of the year?
– Scan Intake Sheet
• Focus on potential disqualifications
– Go over in detail and make corrections (RED)
• Out of Scope:
– Over $52K income total, add W2’s
• They can use MyFreeTaxes up to $57k
– Married Filing Separately
– K1 or any Complex Business
– Rental Income/Depreciation
– Foreclosure of Home
• If we are unable to help (out of scope)
or did not bring materials:
– Explain why we are unable to help
• Keep in mind, to be compassionate and express
regret for the situation.
– Return all papers
– Taxpayers may return once they have all
documents (keep spot in line)
– Use Due Diligence
– Defer to Site Coordinator
• Identity Issues
– Must prove who you are
• Need SSN or previous year return
• Driver License with birth date
– No SS Card?
Last year completed will suffice
Go home and get it
A letter from SSA with number on it
Apply for ITIN
Apply to SSA for a new card and return
- Personal Exemptions
• Correct number of exemptions
– Exemptions allows $3,900 exclusion of
income from taxation for each one entitled
– Personal and dependent exemptions
• Cannot claim an exemption for dependent if they
have already been claimed!
- Qualifications for Dependents
• Qualified Child Dependency Test
1. Ed & Sue have 2 children, ages 14 and 20.
The older is at UCR full time, but lives at
home during the summer and makes $4k.
Which children are dependents?
2. Mary’s daughter is unemployed so she lives
at home. She was a student taking 15 units
for the first 5 months in 2009 and then
dropped out. Can Mary claim Betty as a
- Qualifications for Dependents
• Qualified Child Dependency Test
1. Christina is 29, permanently disabled, and
lives with her parents. She gets $9k in SSD
and $5k in gifts from grandpa, which covers
all her support (except a bed). Can her
parents claim her?
2. I had a baby in December, can I claim?
3. Victor and Maria have two girls, age 3 and 4.
They came to US after first son was born in
Columbia. Victor, Maria, and 4 year old
have ITIN’s. 3 year had a SSN. Are any of
the children dependents?
- Qualifications for Dependents
• Qualified Relative Dependency Test
1. Jude and her son (11) live with her boyfriend
Tim all year. He’s not the father, she does
not have income, can Tim claim the child as
a dependent?
2. Can Jude also be claimed as a dependent?
3. Jude and her son moved in with Tim on May
21st, 2013, who can Tim Claim?
- Qualifications for Dependents
• Personal and Spousal Exemption
– Dependent children cannot claim a personal
one for their own taxes
• Qualified Child
– Students up to age 24 or disabled
– Relative by blood or marriage
– Must live with you over ½ year
• Qualified Relative
– Real relatives do not have to live with you
– Non-relatives do have to live with you all year
– Standard/Itemized Deduction
• Standard Deduction Rates.
– The applicable standard deduction rates for 2013 are $12,200 for
married taxpayers filing jointly; $8,950 for head of household; $6,100
for individual taxpayers and $6,100 for married taxpayers filing
separate. For purposes of the standard deduction, the amount under
§63(c)(5) for an individual who may be claimed as a dependent by
another taxpayer cannot exceed the greater of $1,000 OR ($350 + the
individual’s earned income). The additional standard deduction
amount for the aged or the blind is $1,200; that amount is increased
to $1,500 if the taxpayer is single and not a surviving spouse.
• Itemized Deductions.
– The limitations on itemized deductions (the Pease limitations) kick in
at $300,000 for married taxpayers filing jointly, $275,000 for head of
household, $250,000 for single taxpayers and $150,000 in the case of a
married individual filing separately.
– Filing Status
• Filing Status
– http://www.youtube.com/watch?v=2lxpUtDnu6g
– Head of Household
– Married Filing Jointly
– Married Filing Separately
– Qualifying Widow(er) with Dependent Child
– Single Filing Status
– Filing Status
• Single
• On the last day of the year:
– Not married
– Legally separated or divorced, or
– Widowed before first day of tax year, not remarried within the year
• Married Filing Jointly
– This filing status generally the most beneficial
– One return is filed covering both spouses
– On the last day of the year:
Married and live together
Live apart but not legally separated or divorced
Live together in recognized common law marriage
Separated but divorce decree not final
Widow(er) not remarried during the year
– Filing Status
• Married Filing Separately
– Analysis of living situation is critical:
Marital status as of 12/31
Others living in the home and their relationship/dependency
Who paid >50% cost of home upkeep
If widow(er): date of death of spouse and if there are any dependents
– Taxes are generally higher for this status
• Some credits unavailable, some reduced
• Head of Household
– A taxpayer may qualify if he or she:
• Is unmarried or “considered unmarried” on last day of tax year, and
• Paid >50% cost of keeping up a home for the tax year, and
• Had a qualifying person living with them more than half the year
(except for temporary absences)
– Filing Status
• Important questions:
– Who lives in house/apartment?
– Months/years in each home?
– Dependent relationship(s)?
– Marital status as of December 31?
• Documents Needed (Place in Envelope):
– License, Social Security Cards for all persons,
Previous Year Return, All tax forms, and Blank
Check for Direct Deposit
– Filing Status
• Important questions:
– Who lives in house/apartment?
– Months/years in each home?
– Dependent relationship(s)?
– Marital status as of December 31?
• Documents Needed (Place in Envelope):
– License, Social Security Cards for all persons,
Previous Year Return, All tax forms, and Blank
Check for Direct Deposit
– Filing Status
• Filing Status Exercises:
1. Betty’s husband left her 3 years ago and hasn’t been
heard of since. She has yet to divorce. She supports
their 2 children, ages 8 and 5 in a home she rents.
Her parents help with money for clothes and
medical insurance for the children. Can she file as
2. Pedro is not married. He sends $10k a year to
support his parents in Mexico. Pedro got them ITIN
numbers from the IRS two years ago and claims
them as dependent relatives. What status can Pedro
Tax Prep
- Review The Forms
Tax Prep
- Review The Forms
• Other Common Tax Forms:
– Unemployment, Social Security
Tax Prep
- Beginning
• Logging into Taxwise Online
– Desktop: Username/Password
– Online: Site Client Number/Username/Password
Tax Prep
- Beginning
Inputting SSN
Main Information Screen (ALL CAPITALS)
Inputting information where it is RED
No punctuation
Don’t forget E-MAILS!
Biggest mistake seen on “Name Line 2. Use % for care of” (SKIP IT or Put
Caretakers Name)
Tax Prep
- Dependents
• Entering Dependents
Who may be claimed as a
Qualifying child
Qualifying relative
1040 Pg. 1, link to Additional Dependents
•List from
youngest to
•Always mark
EIC box
Tax Prep
- Dependents
Direct Deposit:
Tax Prep
- Dependents
•Input accurate date
•Taxpayers select their own pins,
that are unique from each year
•If Taxpayer has PIN, must be
inputted or will be rejected
•Ensure the information is
properly inputted
•If you look below you will see
tax bracket as well as time spent
in return.
Tax Prep
- Linking To Form
– Click the field
– Click the document with the link
– New Forms and search for the form you need
Tax Prep
- Income
• Move to 1040 Pg. 1 on Tree
– Scroll to Line 7 Wages and Link to Applicable Form
Tax Prep
- Income
Taxable scholarships if
1098T shows
scholarship bigger than
billed amount (Room &
ONLY taxable if State refund
exceeds state sales tax
ONLY if you itemized prev.
Only if deductions reduced
tax liability
Tax Prep
- Income
Must be after 1984
Must be part of divorce
Must be claimed as paid by
IRS will check with Ex
Tax Prep
- Income
Input W-2 as
it is
shown on
the form
Tax Prep
- Income (Interest)
Tax Prep
- Income (Dividends)
Tax Prep
– Income (SS, EDD)
• Link to Forms
Tax Prep
– Income (SS, EDD)
• Social Security taxable if it exceeds $25k ($32
if MFJ), in which, overage is taxed not entire
• All unemployment taxed on FEDERAL
– Withholding offered by state, but most taxpayers
need the funds, therefore they don’t withhold!
– CASDI is not taxable
– Family Leave is taxable
Tax Prep
– Income (SS, EDD)
Tax Prep
– Income (SS, EDD)
Tax Prep
– Schedule A
• Utilizing Itemized Deductions
Tax Prep
– Schedule A
• Income Tax or Sales Tax
• Sales Tax requires
separate form
Tax Prep
– Schedule A
• Medical Deduction
• Deductible only to extent they
• 7.5% of AGI
• Medical expenses paid by
you for self, spouse, and
• Includes
• Insurance Premiums,
Copays, Mileage
• Excludes
• Non prescription
Tax Prep
– Schedule A
• Utilizing Itemized Deductions
•Property Taxes
•Only Ad Velorum
•Automobile Registration Tax
•Only Ad Velorum
Tax Prep
– Schedule A
Tax Prep
– Schedule A
Gifts to Charity:
• Only qualified organizations
– Churches, United Way send receipts
– Exclude Clubs, Politics, Candidates, Individuals or
where you receive a benefit
– Goodwill claims
Cash or checks
Property less than $250
All gifts should be documented
Don’t be afraid to ask about more detail or to
Tax Prep
– Schedule A
Miscellaneous Deductions:
• Must exceed 2% of AGI
– Union dues
– Uniforms
– Tax preparation fees from previous year
• Gaming losses are not subject to 2%
– Offset winnings
– Must be documented – time , place, amount
– No list, no inclusion
Tax Prep
– Schedule C
• Business Expenses (add cash via scratchpad)
• Input “99999” for business code
Tax Prep
– Schedule C
Compensation not subject
to SS wages
Move out incentives
Day Care subsidy
Honorariums and Executor
Box 3
Always in box 7
Contract employees to
avoid employment
HR issues
Some Stipends
Remember use Schedule C
1099, and not one
associated with 1040
Line 21
Tax Prep
– Other Income
Educator Expense
•Unreimbursed expenses
•Books, paper, equipment,
used in class
•Must have receipts
• Jury Duty if not returned by employer
• Prizes
• Awards
• Incentives
• Honorariums
• Executor Fees
• Move out Reimbursements
• 1099 MISC Box 3
Tax Prep
– Other Income
Tax Prep
– Gambling Winnings
Tax Prep
– Child Tax Credit (CTC)
• (a) Allowance of credit There shall be allowed as a credit against the tax
imposed by this chapter for the taxable year with respect to each
qualifying child of the taxpayer for which the taxpayer is allowed a
deduction under section 151 an amount equal to $1,000.
• (b) Limitations(1) Limitation based on adjusted gross incomeThe amount
of the credit allowable under subsection (a) shall be reduced (but not
below zero) by $50 for each $1,000 (or fraction thereof) by which the
taxpayer’s modified adjusted gross income exceeds the threshold amount.
For purposes of the preceding sentence, the term “modified adjusted
gross income” means adjusted gross income increased by any amount
excluded from gross income under section 911, 931, or 933.
• (2) Threshold amountFor purposes of paragraph (1), the term “threshold
amount” means—
• (A) $110,000 in the case of a joint return,
• (B) $75,000 in the case of an individual who is not married, and
• (C) $55,000 in the case of a married individual filing a separate return.
Tax Prep
– Earned Income Tax Credit
• EITC Table
• Requirements:
– Earned income
• SS, EDD, Retirement, Lottery Winnings Doesn’t Apply
Tax Prep
– Earned Income Tax Credit
Watch out for
trick questions,
information is
from Main
Tax Prep
– Earned Income Tax Credit
Read each
question slowly
or with the
taxpayer. If you
mark anything to
the left, it
Tax Prep
– Earned Income Tax Credit
Check each box
And remember
To complete
This form very
Tax Prep
– Earned Income Tax Credit
Tax Prep
– Earned Income Tax Credit
• Test:
1. A taxpayer has interest income of $3,500. His
job pays him $7,000 annually. He is 30, single,
has a valid social security number and is not the
qualifying child of anyone else, does he qualify?
2. Starting in February of the tax year, Sam has
cared for Lisa in his home. She is the 10 year
old daughter of his stepson who also lives with
him and is unemployed. Does Lisa meet the
EITC requirements for a qualifying child?
Tax Prep (Form 8863)
– American Opportunity Credit
Refundable tax credit for undergraduate college education expenses. This credit provides up to $2,500 in tax
credits on the first $4,000 of qualifying educational expenses. The tax credit is scheduled to have a limited life
span: it will be available only for the years 2009 through 2017, unless Congress decides to extend the credit to
other years.
Details of the new American Opportunity Credit
Calculating the American Opportunity Tax Credit Amount
Individuals can claim the American Opportunity Credit for themselves or their dependents if the student is enrolled at least halftime in a college, university or other accredited post-secondary educational institution.
Available for the First Four Years of Post-Secondary Education
The amount of the American Opportunity tax credit is:100% of the first $2,000 in qualifying education expenses, plus
25% of the next $2,000 in qualifying expenses.
For a maximum credit of $2,500 based on $4,000 in qualifying expenses.Up to 40% of the American Opportunity credit is
refundable. That means up to $1,000 of the American Opportunity credit can be refunded to you, even if your tax liability is zero.
This makes the American Opportunity credit potentially more valuable than the Lifetime Learning credit, which is nonrefundable.
Qualifying for the American Opportunity Credit?
The credit is worth up to $2,500 on the first $4,000 of qualifying educational expenses, which include course materials as well as
tuition. The American Opportunity credit applies to all four years of undergraduate college education. The credit is gradually
reduced (or "phased out") for income from $80,000 to $90,000 (or $160,000 to $180,00 for joint filers). The tax credit is not
available for people with incomes above the phase out range. Up to 40% of the credit is refundable, meaning that it can
generate a refund larger than the amount of payments you made.
The American Opportunity Credit is available for the first four years of a student's post-secondary education, that is for the first
four years of education after high school. The American Opportunity credit is not allowed if a student has already completed
four years of college education in a previous year or if the student has already claimed the American opportunity credit four
times on previously filed tax returns.
What's a Qualifying Education Expense?
Qualifying educational expenses for the American Opportunity Credit are tuition and related course materials. By contrast,
"qualifying expenses" are restricted solely to tuition for tuition and fees deduction or the Lifetime Learning credit. For the
American Opportunity credit, other course materials such as books, lab supplies, software and other class materials can qualify
for the tax credit.
Tax Prep
– Lifetime Learning Credit
The Lifetime Learning Credit is a tax credit for any person who takes college classes. It provides a
tax credit of 20% of tuition expenses, with a maximum of $2,000 in tax credits on the first
$10,000 of college tuition expenses. You can claim the Lifetime Learning Credit on your tax return
if you, your spouse, or your dependents are enrolled at an eligible educational institution and you
were responsible for paying college expenses. Unlike the American Opportunity credit, you need
not be in the first four years of undergraduate classes. Even if you took only one class, you may
take advantage of the Lifetime Learning Credit.
Eligible Educational Institutions
All accredited colleges and universities are eligible educational institutions. Additionally, vocational schools
and other post-secondary institutions are also eligible. Basically, if the institution is eligible to participate in
federal student aid programs through the US Department of Education, then you may use tuition paid to the
school for claiming the Lifetime Learning tax credit.
Qualifying Expenses
Qualifying expenses include amounts paid for tuition and any required fees (such as registration and student
body fees). Qualifying expenses do not include any of the following: books, supplies, equipment, room and
board, insurance, student health fees, transportation, or living expenses.
You must be responsible for paying the college tuition and fees. You also need reduce your qualifying
expenses when figuring your tax credit by the amount of financial assistance received from grants,
scholarships, or reimbursements from your employer. You do not need to reduce your qualifying expenses,
however, if you paid for college tuition using borrowed funds, including student loans, or by using gifts from
family members.
Tax Prep
– Am/Lifetime Credit
Review each field
And remember to
always read the
Tax Prep
– Am/Lifetime Credit
Review each field
And remember to
always read the
Tax Prep
Most common issue seen is filling in the Deceased
Taxpayer or Spouse Information. Follow the form.
Tax Prep
Taxpayers with multiple Federal W2, will need to have
multiple CA W2
a • This is completed by putting the cursor over the W2
and clicking the “+” sign. You will press this sign as many
times as needed. You will then verify the amounts as
shown above.
Tax Prep
info. or
Quality Reviewer
• Quality Review Example
– http://www.youtube.com/watch?v=THcYk_VRYN8
Retrieve Return
Verify all documents and information entered
Run Diagnostics
Create E-File
Print Return
Quality Reviewer
Quality Reviewer
Exit Interview
• Meet with taxpayer
• Taxpayer should verify all information
– Social Security (ALL), Name Spelling, Address, etc.
• Review refund or amount owed with taxpayer
– Instruct on what credits they’re receiving
– Instruct on why they owe
• Failure to pay Federal Witholding (W9)
• Self Employment tax if they’re self-employed
• Taxpayer must sign 1040 PG 2
• Return ALL documents to taxpayer
• Taxpayer complete online survey either at site or at home
– Available on CAP Riverside webpage
• https://docs.google.com/forms/d/1yryxqZtnXCdOlWD_eBtV8gBIkGAtqspoaJW2IRj8mI/viewform
Exit Interview
-Financial Education
• Now that you’ve received your return, have
you thought about savings?
– Bank Accounts
• Savings
– IDA (Individual Development Account)
• CAP Riverside
• Match Savings Program
• Workshops
– Earn, Collect, $ave Pamphlet
• Log into Taxwise and click Submit e-files
• Click Select All and Press Continue
Site Coordinator
or Assistant
Site Preparation
Answering Tax Questions
Submitting timesheets weekly (Each Site Has Online Folder)
Supplies request when needed
Final Recap
Don’t prepare returns beyond your level
Due Diligence
W-2’s must match SSN (not ITIN)
Driver License or Matricula as ID
Don’t prepare fraudulent returns
– Watch for fake SSN
– Last Names are important
• Used in lieu of Social Security number for filing taxes
• Must paper file to get one
• Confidentiality is a MUST
Final Recap
• Personal Exemption
– Unless claimed as a dependent by another
– Teens and college students
• Head of Household
– Tricky, use 4012
• Widow(er) with Dependent – 2 tax years after
• Enjoy the rewards of volunteering!
• Certify/Live Scan by January 24th, 2014
– Once certified, print three (3) Volunteer Agreement
and sign
• Give one to Site Coordinator, Submit one to Program
Manager via e-mail, keep one for yourself
• Software Training
– Visit capriverside.org for training schedule
• You may sign-up for as many software trainings as necessary
• Site Coordinator Site Level Meeting
– January 25th, 2014 at various sites
– Site Coordinator will be in contact
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