DRAFT SF1449 Electronic Tax Preparation Software.pdf

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, & 30

1. REQUISITION NUMBER

2. CONTRACT NO. 3. AWARD/EFFECTIVE

DATE

4. ORDER NUMBER 5. SOLICITATION NUMBER 6. SOLICITATION ISSUE

7. FOR SOLICITATION

INFORMATION CALL:

a. NAME b. TELEPHONE NUMBER (No collect calls)

8. OFFER DUE DATE/

LOCAL TIME

9. ISSUED BY

13b. RATING

14. METHOD OF SOLICITATION

CODE

15. DELIVER TO 16. ADMINISTERED BY CODE

18a. PAYMENT WILL BE MADE BY CODE17a. CONTRACTOR/

OFFEROR

CODE

FACILITY

CODE

CODE

TELEPHONE NO.

17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN

OFFER

18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK

BELOW IS CHECKED

RFQ IFB RFP

SEE ADDENDUM

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

(Use Reverse and/or Attach Additional Sheets as Necessary)

25. ACCOUNTING AND APPROPRIATION DATA 26. TOTAL AWARD AMOUNT (For Govt. Use Only)

28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND

DELIVER ALL ITEMS SET FORTH OR OTHERWISE IDENTIFIED ABOVE AND ON ANY

ADDITIONAL SHEETS SUBJECT TO THE TERMS AND CONDITIONS SPECIFIED

29. AWARD OF CONTRACT: REF. OFFER

DATED . . YOUR OFFER ON SOLICITATION

(BLOCK 5), INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE

SET FORTH HEREIN, IS ACCEPTED AS TO ITEMS:

30a. SIGNATURE OF OFFEROR/CONTRACTOR

30b. NAME AND TITLE OF SIGNER (Type or print) 30c. DATE SIGNED

31a. UNITED STATES OF AMERICA (SIGNATURE OF CONTRACTING OFFICER)

31b. NAME OF CONTRACTING OFFICER (Type or print) 31c. DATE SIGNED

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

STANDARD FORM 1449 (REV. 2/2012)

Prescribed by GSA - FAR (48 CFR) 53.212

10. THIS ACQUISITION IS UNRESTRICTED OR

NAICS:

SIZE STANDARD:

13a. THIS CONTRACT IS A

RATED ORDER UNDER

DPAS (15 CFR 700)

SET ASIDE: % FOR:

11. DELIVERY FOR FOB DESTINA-

TION UNLESS BLOCK IS

MARKED

SEE SCHEDULE

12. DISCOUNT TERMS

ARE ARE NOT ATTACHED

ARE ARE NOT ATTACHED

27a. SOLICITATION INCORPORATES BY REFERENCE FAR 52.212-1, 52.212-4. FAR 52.212-3 AND 52.212-5 ARE ATTACHED. ADDENDA

27b. CONTRACT/PURCHASE ORDER INCORPORATES BY REFERENCE FAR 52.212-4. FAR 52.212-5 IS ATTACHED. ADDENDA

8 (A)

EDWOSB

WOMEN-OWNED SMALL BUSINESS

(WOSB) ELIGIBLE UNDER THE WOMEN-OWNED

SMALL BUSINESS PROGRAM

SERVICE-DISABLED

VETERAN-OWNED

SMALL BUSINESS

HUBZONE SMALL

BUSINESS

SMALL BUSINESS

5000220610

2043FY-26-R-00007

DATE

4/26/2026

Patricia Brown

513210

34M

See Attached Delivery Schedule

See Attached Schedule(s)

Office of Procurement Operations-Office of Procurement Operations 1285 Carmichael Way Montgomery, AL 36106-3672 Attn: Ladoris Tuck Tel: Email: ladoris.r.tuck@irs.gov

DRAFT

SECTION I-CONTRACT REQUIREMENTS

1. CONTRACT TYPE AND CEILING

The purpose of this Statement of Work (SOW) is to establish a single-award contract for the procurement of commercial off-the-shelf (COTS) tax preparation software and associated support services. Firm-Fixed-Price (FFP) Contract Line-Item Numbers (CLINs) will be used for the acquisition of software licenses and related services, as required by volunteer sites.

This acquisition will be conducted in accordance with Federal Acquisition Regulation (FAR) Part 15, Contracting by Negotiation.

This contract does not obligate any funds at the time of award. Funds will be obligated through the issuance of orders or modifications in accordance with applicable funding procedures. The Government does not guarantee that the total quantity of supplies or services ordered will equal the maximum contract ceiling.

The contractor is guaranteed a minimum order of 8,500 software licenses during the base period and, if exercised, during each of the four (4) option periods.

The maximum contract ceiling amount the Government may award under this contract is (To Be Completed at Time of Award).

2. PERIOD OF PERFORMANCE

The base ordering period is a 12-month base period, with four (4) consecutive 12-month option ordering periods as stated below:

• Base Period: August 17, 2026 – August 16, 2027

• Option Period 1: August 17, 2027 – August 16, 2028

• Option Period 2: August 17, 2028 – August 16, 2029

• Option Period 3: August 17, 2029 – August 16, 2030

• Option Period 4: August 17, 2030 – August 16, 2031

Transition-in activities are required for the first (90) days of contract performance.

During the initial contract period, transition activities such as knowledge transfer, system setup, data migration, help desk stand-up, training material development, live web-based training sessions, and system testing and acceptance, will be started in August 2026.

In option years, training material development and live web-based training will be started in August and be completed before January each year.

Software shall operate at its full capacity by the beginning of the 2027 filing season (Tax Year 2026).

Software licenses are valid one year of each contract period.

3. PLACE OF PERFORMANCE

The place of performance will primarily be the Contractor’s site. Task orders may be issued for performance to be at VITA sites, TCE site, Internal Revenue Service (IRS) facilities, or Treasury facilities. The specific place of performance shall be identified in the award.

4. ORDERING PROCEDURES

A Firm-Fixed-Price (FFP) single-award contract will be awarded to the Contractor based on the pricing submitted for each deliverable under the applicable Contract Line-Item Numbers (CLINs). The Contractor shall provide software licenses and associated support services in accordance with the requirements set forth in this contract.

Performance shall be authorized through the contract award and any subsequent contract modifications, as applicable. Work shall be performed upon direction of the Contracting Officer, based on requirements identified by the Contracting Officer’s Representative (COR) or Program Office and supported by a valid, fully funded requisition.

5. SHIP TO LOCATIONS

Unless otherwise specified, all deliverables/ work products shall be provided to the IRS COR and shipping to approximately 12,000 domestic and 70 international shipping addresses which could include multiple deployments.

6. DELIVERABLES

Unless otherwise requested in writing by the COR, work products shall be produced using Microsoft Office 2010 or later Professional products and delivered in accordance with the deliverable schedule under Attachment 2. If it is required that deliverable(s) be submitted in media storage form, all devices must be scanned and certified as virus free.

7. RAMP-UP PERIOD

Work under this statement of work may require a ramp-up period at the initial start of this contract. Under the Ramp-up Period the Contractor will recruit and hire personnel specifically for this contract.

Note: Refer to 4.6 TASK 6 in the SOW: RAMP-UP KNOWLEDGE TRANSFER-IN.

8. ORDER ADMINISTRATIVE DATA

8.1 Identification of Government Task Order Personnel

The COR designation will be identified by the CO’s written designation memo. Similarly, the Alternate COR (ACOR) will be identified by the CO’s written designation memo. The CO will identify the (COR/ACOR) via e-mail to the Contractor

8.2 Performance Required Beyond Standard Workday

If needed, performance may be required beyond the standard workday. Beginning with the delivery of software through April, help desk support shall be available as follows:

Mon - Fri: 8 AM ET - 12 AM ET and Sat and Sun: 8 AM ET - 8 PM ET. Post filing season, normal help desk hours are required Mon-Fri: 8 AM ET – 5 PM ET. In the case of a problem the expectation is that the Contractor will have someone working on it until it is resolved or a work around is established.

8.3 Personnel Removal and Replacement

The applicable contractor employees are subject to investigation by the government.

Applicable contractor employees who undergo contractor clearances that reveal, but are not limited to, the following may be unacceptable under this contract: conviction of a felony, a crime of violence or a serious misdemeanor, a record of arrests for continuing offenses, or failure to file or pay federal income tax. The government reserves the right to determine if a contractor employee assigned to a task shall continue with the task.

The contractor shall agree to remove the person assigned within one day of official notification by the government and provide a replacement within five days. New hires or substitutions of personnel are subject to the contractor clearance requirement.

8.4 Deliverables/ Work Products

All contractor deliverables or work products shall remain categorized as "Official Use Only.” The release of any portion must be authorized in writing by the government.

The contractor shall adhere to Section 508 of the Rehabilitation Act of 1973, which requires access to the Federal Government electronic and information technology. The law applies to all Federal agencies when they develop, procure, maintain, or use electronic and information technology. Federal agencies must ensure that this technology is accessible to employees and members of the public with disabilities.

http://www.section508.gov/.

Each Electronic and Information technology product or service furnished under this statement of work shall comply with the Electronic and Information Technology (EIT) Accessibility Standards (29 U.S.C. 87794(d)).

For every EIT product or service accepted under this contract by the Government that does not comply with (29 U.S.C. 87794(d)), the contractor shall at the discretion of the Government, make every effort to replace or upgrade it with a compliant equivalent product or service, if commercially available and cost neutral, on either the planned refresh cycle of the product or service, or on the order renewal date, whichever shall occur first.

The contractor will be working with sensitive taxpayer data under this contract and must demonstrate the ability to pass all IRS security reviews required to receive access to encrypted sensitive taxpayer data.

SECTION II-STATEMENT OF WORK (SOW)

1. Background:

The Stakeholder Partnerships, Education and Communication (SPEC) organization within Customer Assistance, Relationships and Education (CARE), provides free electronic tax preparation for taxpayers who are generally low-income, elderly, disabled or have limited English proficiency. This service is provided nationwide in approximately 12,000 volunteer sites. Most of the return preparation is performed by certified volunteers.

Over each of the last three years, approximately 3.6 million Federal returns and 2.7 million state returns were processed at these sites by over 96,000 volunteers, partners and employees.

Generally, sites operate from January (beginning of e-file) through April 15. Some sites remain open year around.

1.1 Volunteer Income Tax Assistance (VITA):

SPEC partners with Community Based Coalitions, Non-profit Organizations, and local City and State Governmental Agencies to provide free tax preparation services. These agencies support the Volunteer Income Tax Assistance (VITA) program. VITA partners and volunteers prepare basic tax returns for low-income taxpayers, who are U.S. citizens, residents and non-resident aliens. All tax preparation is performed by a certified volunteer with the taxpayer present or by a taxpayer with the assistance of a certified volunteer. These returns generally include income from wages.

VITA sites are located at neighborhood community centers, libraries, churches, shopping malls and other locations that are convenient to the taxpayer, including a supplemental program for taxpayers living abroad or near U.S. embassies overseas. Internet accessibility is to be determined by location.

SPEC also partners with the Armed Forces Tax Council to provide free return preparation for active and retired military personnel at military bases and ships across the nation and internationally. These returns can be more complex and include a wide- variety of forms and schedules. These sites have Internet access but operate in a secure environment which tends to impede communication speeds.

1.2 Tax Counseling for the Elderly (TCE):

Tax Counseling for the Elderly (TCE) offers tax assistance services similar to those provided by VITA, as well as free tax counseling for elderly taxpayers, who are restricted to retirement homes, neighborhood sites, or private care homes. These returns are generally more complex than those prepared through VITA and may include income from pensions, annuities, and social security benefits.

2. Objectives:

The objectives of this single award contract are the following:

• provide secure, commercial off the shelf (COTS) Tax Preparation Software supporting VITA/TCE operations

• enable accurate preparation and transmission of federal and state taxes returns

• provide reliable user support and training to ensure successful filing season operations

• deliver timely and accurate reporting to support IRS program oversight

3. Scope:

The Contractor shall provide COTS tax preparation software, support services, training, reporting, and system capabilities necessary to support IRS VITA and TCE programs across approximately 12,000 sites globally.

4. Task:

CARE’s requirements include contractor support and facilitation of the following tasks:

Task 1 - Orientation Briefing Task 2 - Software Production Environment: Software Task 3 - Reporting Capabilities: User Generated, Recurring Contractor Generated Management Reporting and Ad Hoc Contractor Generated Reporting Task 4 - Help desk assistance and technical problem resolution support Task 5 - Regulatory, Security and Privacy Standards Task 6 - Ramp-Up Knowledge Transfer-In Task 7 - Ramp-Up Knowledge Transfer-Out Task 8 - Period of Performance Summary Report Task 9 - Transition to Support Task 10 - Site File Upload to the Tax Software Task 11 - Direct Client Portal

4.1. Task 1: Orientation Briefing

Within two (2) weeks of award, the contractor shall conduct an orientation briefing for the Government. The Government does not desire an elaborate orientation briefing, nor does it expect the contractor to expend significant resources in preparation for this briefing. Rather, the intent of the briefing is to initiate the communication process between the Government and Contractor by introducing key participants, explaining their roles, reviewing communication ground rules, and assuring a common understanding of the requirements and objectives.

The orientation briefing shall be held at an IRS facility or via a conference call. Both parties shall mutually agree upon which method, the date and time. The completion of this briefing shall result in the following:

A. The contractor and Government personnel who will perform work under this contract will be introduced.

B. Any issues concerning the contractor clearances for contractor personnel will be discussed.

C. The contractor shall demonstrate confirmation of their understanding of the work to be accomplished under this statement of work.

4.2 Task 2: Software Production Environment: Software

A. Core Functionality

• Prepare federal, state, local returns

• Support all required forms

• Allow web + desktop operation +Facilitated Self Assisted (FSA) self-preparation

• Utilize a taxpayer portal that allows taxpayers to upload income documents and fill in an intake sheet remotely or on site

• Include VITA TCE intake sheet Form 13614C electronically

• Allow the capability to compare the intake sheet and source documents to the final prepared return and any inconsistencies reported in diagnostic results

• Include the ability to scan in income forms or direct upload into software from the taxpayer portal

B. User Management & Security

• Role-based access

• Authentication

• Audit tracking

C. Data Handling

• Secure storage

• Upload/download capability

• Data transfer between sites o Such as between taxpayer and sites via taxpayer portal

D. Filing & Transmission

• E-file capability

• Acknowledgements

• Error handling

4.2.1 Functional Requirements for All Software:

4.2.1.1 All software shall be capable of accurately preparing and filing any individual federal, state and local income tax returns for all possible tax situations prescribed by the IRS that may occur among those served by the VITA and TCE programs. At these sites, volunteers either prepare tax returns for taxpayers, or assist taxpayers with self-preparation. Not all volunteer sites have internet access. The contractor must provide a method for the software to function as a Web-Based Version, Self-Preparer Web-Based Version, and a Desktop Version. (See Glossary)

The software shall be capable of electronic return preparation for the following 1040 Series Family Forms, including but not limited to 1040, 1040SR, 1040NR, 1040NREZ, 1040PR and 1040X. All tax software companies must have passed IRS Assurance Testing System (ATS) and have permission to transmit returns.

4.2.1.1.a

The Contractor shall provide/support/implement:

• The Contractor shall ensure the software functions as a web-based application for assisted tax preparation.

• Capability of the Desktop Version to install software and prepare tax returns on computers without an internet connection.

• The Contractor shall ensure the site managers have the capability to track the status of prepared return as it passes through IRS-defined stages: Preparing, Reviewing & e-file/transmitting.

• The system shall ensure that only one authorized user can edit a tax return at a time.

• Functionality which allows for capturing generic preparer-user data fields to capture information not found on the return, such as client demographic information or other user defined fields.

• The system shall allow for a real-time diagnostic form checks (aka schema validation) and tax law validation on tax returns.

• Functionality of all Versions to support the indirect transmission of e-filed federal, applicable state, and local tax returns.

• The system shall ensure it has the capability to securely download a taxpayer data file on fixed and removable storage media and import the data file back into the software.

• The system shall ensure a user or taxpayer remotely at one location to be able to securely upload taxpayer documents and fill out intake sheet 13614-C to a different user at another location or at the tax preparation site.

• The system shall potentially allow for the interface/upload of an IRS digital form (i.e.

Form 13614-C).

• The Contractor shall ensure that only authorized users (see Attachment 5 - Glossary) can use the software within distinct permission levels in order to restrict certain users from performing functions described in Attachment 1 – Roles and Responsibilities.

• The system shall support transmission of returns for multiple EFINs at a site.

• Quality review to compare intake sheet and source documents with final return.

• Quality control features which require review of a completed tax return and the ability to print a return, prior to submission.

• The system shall ensure authorized users can determine who is working on a return during each stage of the filing process.

• Ability to identify who performed a quality review tracked in the system

• Need for remote quality reviews o Video chat function o Ability to obtain taxpayer consent to review their return prior to submission.

o Ability to randomly select a return for review.

o Ability to upload documents that support the quality review process.

• Potentially adding a function to allow volunteers to share a document with the client and the client share with the preparer

• Ability to restrict certain functions so the taxpayer can’t access a finalized document before signing their return.

• Method for volunteers completing taxes to include notes.

• Ability for software to calculate the allowable portion of the standard deduction when there’s exempt income.

• Ability for the software to calculate the reduction in foreign taxes.

• The system shall ensure for the administrator or designee to restrict a user to one Data entry (i.e., prepare vs. transmitter) mode.

• The system shall ensure EFIN/SIDNs of authorized licenses are associated with every return and preloaded into the default settings

• Process for which the Contractor can authenticate the EFIN of every transmission to the authorized licensee of the software.

• Notification process and the timeframe to acknowledge receipt, acceptance, and rejection of a return by the IRS.

• Functionality to provide timely notifications for acknowledgements, receipt, acceptance, and rejection of a return by the IRS.

• The system shall require volunteers to update passwords upon first login.

• The system shall allow a return that is started on a software package at a site to be completed by another volunteer using the same software package at the same site.

• The system shall print individual forms and/or a customizable package of forms for all printer types.

• The system shall have a VITA informational blog platform so that performance and program related information can be shared to users.

4.2.2 Requirements for Self-Preparation Version:

Functionality of the Self-Preparer Version to return errors and acknowledgements to the taxpayer via electronic notification.

4.2.3 Preparation Capabilities

All software shall be capable of preparing and filing any individual federal, state and local income tax returns for all possible tax situations prescribed by the IRS that may occur among those served by the VITA and TCE programs. Refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns and Publication 4012 Scope Chart. The Contractor shall provide/support/implement:

• Software shall have no limit as to the number of local, state, and federal tax returns that can be filed per licensed copy.

• Ability to send an email to taxpayers to upload their documents via a link or QR code and fill out the intake sheet within the taxpayer portal.

• Ability for preparer to drag drop income documents from taxpayer portal.

• Ability for software to compare the intake sheet, source documents and prepared return and give feedback in diagnostics about any irregularities found.

• The system shall scan/upload images of tax documents (i.e., W-2, 1099, supporting documents and form13614C etc.) at site A (intake site) or input by taxpayer into the software for temporary storage and transfer to site B (return preparation site). To increase VITA/TCE partner flexibility and facilitate the remote preparation of tax returns at offsite partner tax locations, the contractor shall provide the capability for volunteers and taxpayers to upload, view, and store files to the tax software. Documents can be uploaded to the contractor’s secure servers using either a scanner and/or a mobile device.

The uploaded files must be associated with a specific client tax account or return. Users will have the ability to label and delete files as needed. File storage will be unlimited, and uploaded files will not be automatically deleted until the tax software is taken down for revisions/upgrades for the following tax year (i.e., November or December).

• The system shall securely store data from the previous tax year returns and supporting the secure transfer of taxpayer information into the current tax return.

• Ability to meet IRS assurance testing system standards for filing electronic returns as well as the ability to prepare non-e-file returns.

• The system shall support interview-based data entry capabilities for federal, state, and local returns. (See Glossary)

• The system shall support form-based data entry capabilities for federal, state and local returns. (See Glossary)

• Data entry modes for different experience levels of tax preparation to assist with gathering information necessary to prepare a return, interview based and forms-based preparation.

• The system shall switch between form-based and interview-based data entry modes in real- time, without losing any information already entered.

• Ability for the software to support state income tax return preparation capabilities for all states with an income tax filing requirement by the 1st day of the filing season.

• Ability to support multiple states, local, and municipal return preparation capabilities.

• Ability to support independent federal and state return preparation capabilities. (e.g.

either return may be prepared without preparing the other.)

• Supported refund and payment methods including Electronic Funds transfer (EFT) (i.e.

direct deposit, direct debit), paper check, split refunds and savings bond refunds.

Provide diagnostic alert in review for returns with a refund without a direct deposit.

Alert preparer that a notice may be sent to the taxpayer and delays may occur.

• Capability to disable any feature that offers the taxpayers a debit card.

• State return preparation capabilities for full and part year residents and non- residents.

• The system shall auto-populate information between Form 13614-C intake sheet, state and federal returns.

• The system shall access for user the self-service help features to understand how to navigate and complete a tax return and resolve errors. The help features must provide context sensitive help, including form-specific and field-specific help instructions.

• Ability to prepare Federal, state and local individual tax returns for the current tax year and previous five tax years.

• Ability to e-file federal individual tax returns for the current tax year and previous two tax years.

• Ability to prepare amended returns.

• A method to carry forward permissible data to the next year’s tax return within each software version.

4.3 Task 3: Reporting Capabilities: User-Generated, Recurring Contractor Generated Management Reporting and AD HOC Contractor Generated Reporting Each volunteer site is required to provide statistics on the taxpayers served at the site to its sponsoring organization. Therefore, the contractor shall provide, within the software, site level reporting capabilities. The respective software shall also provide the IRS POC, or their designee, with the ability to retrieve statistical data of taxpayers served for all IRS licenses. In addition to the standard reports the Contractor shall allow for custom reporting.

4.3.1 User Generated Reports

The contractor shall provide software that allows appropriately authorized users to create and run customized (also called “ad hoc”) management reports, based on a selection of data fields included but not limited to 4.3.2 Recurring Contractor Generated Management Reporting section below. This ability can be provided from within the software and must be accessible through a separate reporting website. The online reporting website for all IRS licensees shall run the same reports available from the desktop software. Users will be able to generate reports with any available data. They should also be able to customize reports by adding the features they require and exporting the file in a readable format such as MS Excel. Reports should be expanded such as FSA and remote reports. Be able to customize prior year returns reports on the dates needed.

The contractor shall provide the following standard statistical reports on demand, for all platforms:

• Summary report on federal tax returns, categorized by various parameters including EFIN, return status and date of preparation.

• Detailed report on federal tax returns prepared by EFIN and SIDN including Adjusted Gross Income (AGI) and general information for each taxpayer and detailed information about each return prepared.

• Summary and Detailed reports on federal tax returns by tax form type with schedules – and should include all forms and schedules prepared.

• IRS e-Filing Acceptance and Rejects summary and detailed reports.

• Pending Acknowledgement summary and detailed reports – from either the IRS or states.

• Listing of all clients with summarized general information details for each client and categorized by EFIN and SIDN.

• Listing of all Employer Identification Numbers (EIN) used in each tax return (state or federal) and summary across all tax returns. That is, the EINs from the taxpayer’s W- 2, 1099.

• Reports cross-referencing details captured within the generic data fields per prepared tax return.

• Tax Preparer summary and detailed reports.

• Number of claims and total dollar amount for state claims of EIC, refunds, and balance due.

• Summary reports on counts of self-prepared and volunteer prepared.

• Develop and maintain reporting capabilities for the VITA informational blog platform to track and report user engagement metrics for IRS-uploaded content, including views, downloads, and total file access counts.

• Reports showing relevant tax law elements while active, i.e., Trump accounts, senior credit, overtime and tax on tips. Data to include number of taxpayers using and dollars affected on return.

• Reports of how many people do not select Direct Deposit and prefer a paper check including percentage of total returns prepared

4.3.2 Recurring Contractor Generated Management Reporting

The Contractor shall provide accurate, timely management reports containing the required information weekly and monthly. Prior to the beginning of the filing season, the IRS would like the capability to discuss additional/deletion of fields annually based on tax law changes. In addition to reports provided to the licenses within the software, the contractor shall provide the following reports to the IRS POC:

• Weekly management reports during January through April

• Monthly management reports May through October

• A summary report containing the aggregate information below about the returns entered at each site and at all sites in accordance with the delivery schedule specified in the table of deliverables. The reports shall contain, but not limited to the following data fields:

o 1040 Returns – Type of Return o 1040SR Returns – Type of Return o 1040X Returns – Type of Return o Single – Filing Status o Married Filing Joint – Filing Status o Married Filing Separately – Filing Status o Head of Household – Filing Status o Qualifying Widow(er) – Filing Status o Earned Income Tax Credit – Number of taxpayers that claimed EITC o Average EITC – Average dollar amount of EITC claimed o Total EITC – Total dollar amount of EITC claimed o Child Tax Credit/Credit for Other Dependents – Number of taxpayers that claimed

CTC/Child tax credit/credit for other dependents o Average Child Tax Credit/Child tax credit/credit for other dependents – Average dollar amount of CTC/Child tax credit/credit for other dependents claimed o Total Child Tax Credit/Child tax credit/credit for other dependents – Total dollar amount of CTC/Child tax credit/credit for other dependents claimed o Education Tax Credit – Number of taxpayers that claimed the Education Tax Credit o Average Education Tax Credit – Average dollar amount of Education Tax Credit claimed o Total Education Tax Credit – Total dollar amount of Education Tax Credit claimed o Elderly Credit – Number of taxpayers that claimed the Elderly Tax Credit o Average Elderly Credit – Average dollar amount of Elderly Tax Credit claimed o Total Elderly Credit – Total dollar amount of Elderly Tax Credit claimed o Total Marketplace – Total number of marketplace exemptions claimed o Total_Exemptions_7A – Total number exemptions claimed o Total IRS Exemptions – Total number of exemptions claimed o Full Year Count – Total number of returns with full year coverage o Resp Payment Count – Total number of returns with Shared Responsibility Payment

(SRP)

o Total Resp Payment – Total dollar amount of SRP o Average Payment – Average dollar amount of SRP o Adv PTC Repayment Count – Total number of returns with Advance PTC

Repayment o Total Adv PTC Repayment – Total dollar amount of Advance PTC Repayment o Average Adv PTC Repayment – Average dollar amount of Advance PTC

Repayment o PTC Count – Total number of returns with Premium Tax Credit o Total PTC – Total dollar amount of Premium Tax Credit o Average PTC – Average dollar amount of Premium Tax Credit o Transmitted – Total number of returns that were transmitted o Accepted – Total number of returns that were accepted o Rejected – Total number of returns that were rejected o First Transmission Date – Date the first transmission was sent to contractor o Last Transmission Date – Date the last transmission was sent to contractor o Requesting Direct Deposit – Total number of returns that requested Direct Deposit o Average AGI – Average Adjusted Gross Income o Total Refund Amt – Total refund amount for all transmitted returns o Average Refund Amt – Average refund amount for all transmitted returns o Total Bal Due Amt – Total balance due amount for all transmitted returns o Total Zero Balance Returns o Average Bal Due Amt – Average balance due amount for all transmitted returns o Primary or Secondary 60+ - Total number of primary taxpayers/spouses that were

60 years of age or older o SIDN/PTIN – Site Identification Number o SCHED_1 o SCHED_2 o SCHED_3 o SCHED_A – If a schedule A is included in the return = A o SCHED_B - If a schedule B is included in the return = B o SCHED_C - If a schedule C is included in the return = C o SCHED_D - If a schedule D is included in the return = D o SCHED_E - If a schedule E is included in the return = E o SCHED_F - If a schedule F is included in the return = F o SCHED_R - If a schedule R is included in the return = R o SCHED_SETP - If a schedule SE is included in the return = SE-TP o SCHED_SESP - If a schedule SE is included in the return = SE-SP o SCHED_EIC - If a schedule EIC is included in the return = EIC o SCHED_CEZ - If a schedule CEZ is included in the return = CEZ o EFIN – Electronic Filing Identification Number o USER_NAME – Username where the return is stored o FIRST_NAME – Taxpayer’s first name o LAST_NAME – Taxpayer’s last name o FILING_STATUS – 1=Single; 2=Married filing Joint; 3=Married filing Separate;

4=Head of Household; 5=Qualifying Widow/Widower o NUMBER_OF_DEPENDENTS – Number of dependents claimed on return o AGI - Total dollar amount of AGI on return o CHILD_CARE_CREDIT Total dollar amount of Child Care Credit claimed o TAX - Total dollar amount of tax on return o UNEMPLOYMENT - Total dollar amount of Unemployment Income reported o REFUND - Total dollar amount of refund on return o RETURN_TYPE – E = Electronic; P=Paper o DIRECT_DEPOSIT – T=Yes; F=No and dollar amount o MULTIPLE_REFUND_DEPOSIT – Total number of refunds deposited into a single bank account o STATE_REFUND - Total dollar amount of State Refund on return o STATE_REJECTED_DATE – Date return was rejected o STATE_ACCEPTED_DATE – Date return was accepted o STATE_TRANSMITTED – Total number of returns that were transmitted o TAXPAYER_AGE – Primary taxpayer’s age at time of the return o DATE_OF_BIRTH – Date of birth for primary taxpayer o CITY o STATE o ZIP o FORM_8888 – T=Yes; F=No o ITIN - Number of ITIN returns prepared o Number of paper refund checks requested including count, amount, and percentage of returns filed o Number of Trump Accounts set up including count and dollar amount o Number of Tips deducted including number of taxpayers and dollar amount

• Number of Overtime Credit applied including number of taxpayer and dollar amount

4.3.3 Ad Hoc Contractor Generated Reporting

The Contractor shall provide accurate, timely management reports containing the required information as needed for ad hoc requests. In addition to reports provided to the licensees within the software, the contractor shall provide management reports on an ad hoc basis to the IRS POC. The reports may contain the following information by the preparing EFIN:

• The total number of accepted federal and state returns filed electronically identified as transmitted, accepted and rejected.

• The total number of accepted returns by filing status, i.e. married filing jointly, single, etc. and by type of form (1040, 1040S-R, etc.).

• Software package used, the SIDN, State EITC, State balance dues, State refund, the total number of accepted returns electronically filed claiming the earned income tax credit, child tax credit, education credit, and credit for the elderly, and the total amount of credits claimed.

• Each EFIN’s beginning and ending transmission date.

• Total number of accepted returns electronically filed requesting direct deposit of refunds.

• Average AGI of returns electronically filed.

• The total number of federal returns that have zero or one-dollar AGI.

• Number of accepted returns electronically filed where the primary or secondary filers were age 60 or over.

• The total number of accepted returns electronically filed claiming a refund and the total amount of refunds.

• The total number of zero balance returns.

• Total number of self-prepared and preparer prepared returns.

• The total number of accepted returns electronically filed claiming a balance due and the total amount of the balance due.

• The total number of returns filed that used an ITIN.

4.4 Task 4: Helpdesk Assistance and Technical Problem Resolution Support The Contractor shall provide a support website, toll-free telephone number, email, and chat help desk support to licensees for all products. The help desk will provide timely issue resolution to the licensees and detailed reporting to the IRS. Help desk support is defined as assistance that provides successful resolution of questions relating to software/hardware compatibility and functionality issues of the Contractor’s software. This includes providing support for trouble-shooting technical issues related to the installation and operation of the software (hardware, printers, etc.).

Provided below are the minimum help desk requirements:

• Beginning with the delivery of software through April, help desk support shall be available as follows: Mon - Fri: 8 AM ET - 12 AM ET and Sat and Sun: 8 AM ET - 8 PM ET. Post filing season (see Glossary), normal help desk hours are required Mon-Fri: 8 AM ET – 5 PM ET. In the case of a problem the Contractor will have someone working on it until it is resolved or a work around is established.

• The POCs for support issues shall provide contact information including a phone number, an email address, and contact information for after hours as necessary.

• The help desk support shall permit unlimited contact from POC and IRS licenses by phone, email, chat, etc.

• The help desk shall provide a first contact resolution rate of at least 95% regardless of the method of reporting the problem.

• If resolution cannot be achieved during the initial contact, the Contractor shall provide a response within one hour with a status update. In no more than 4 hours the help desk shall present a plan for resolution. Problem resolution shall occur within 24 hours.

• All calls shall receive first level help desk support with an on-hold time less than five minutes.

• During the filing season, all help desk contacts shall be logged and accounted for in detail. The contact log shall contain a tracking number and capture the following:

o The type of IRS program, i.e. VITA, TCE, etc., o licensee's EFIN, o the problem identified, o the solution that was provided to the licensee, o date of contact, time of day, o date of solution, o length of time to answer in minutes, o length of call in minutes if applicable, o number of incoming contacts, o number of abandoned contacts, o if contacts are categorized, the Contractor will provide a legend that defines the categories, o Software type (web-based, desktop or self-preparer version).

• The Contractor shall provide, administer, and maintain a support website for licensee access including IRS licenses.

• The support website shall be available to IRS licensees twenty-four hours a day, seven days a week.

• All content on the support website (including FAQs, Blogs, etc.) shall be text searchable and accessible for a period of three years.

• The Contractor’s support website shall provide product information, frequently asked questions and answers (FAQ’s), links to email support and software updates.

• In the event of an unscheduled outage, the Contractor shall provide initial notification to the COR no later than (15) minutes after initial discovery, hourly updates, and a resolution of the problem via broadcast email to all licensed POCs.

• In order to increase efficiency of interactions between VITA/TCE partners and clients, the contractor shall provide a client portal that allows for direct two-way communication between sites and clients.

4.5 Task 5: Regulatory, Security and Privacy Standards

Award of this contract will be contingent upon the contractor’s facility, systems, and procedures, successfully passing the IRS Contractor Review, performed within 2 weeks after notice of intent to award. After the Contractor Review, the Contractor will submit a plan of compliance to mitigate the risks within 2 weeks from IRS notification of vulnerabilities or risks disclosed during the review. The Contractor is solely responsible for the costs of the respective mitigation plan. The contractor shall be fully compliant with the risk mitigation plan, including IRS required changes to the risk mitigation plan. IRS will perform a follow-up safeguard review within 2 weeks after the 60-day deadline to validate contractor compliance. Because of heightened security awareness, the IRS may, from time to time, notify the contractor of increased risks, and request changed security procedures. The contractor shall negotiate with the IRS to determine the timing, scope, and resolution of the problems.

The contractor shall comply with all applicable security rules and regulations as specified in this Statement of Work. In addition, the contractor shall comply with the most current version of the publications listed on Attachment 3 – Applicable IRS Publications and IRS Internal Revenue Manuals (IRM).

4.6 Task 6: Ramp-Up Knowledge Transfer-In

Ramp-Up Knowledge Transfer-In is defined as the Contractor obtaining and understanding the necessary documentation, information, readiness activities, and processes related to any work that is used for the VITA and TCE programs. This task includes meeting with the IRS Subject Matter Experts frequently to gather any tacit knowledge related to the Internal Revenue Service, Information Technology (IT) computer systems and services (i.e. Core Systems, Compliance Document Matching, and Solutions Engineering/Enterprise Services) or programs in development. The government estimates this task will take approximately four to six months to complete after the contract is awarded.

The Contractor shall appoint a knowledge transfer manager to oversee the transfer-in process.

Prior to the process, the Contractor shall develop a draft Knowledge Transfer Plan (KTP) and present it to the Government within the first 15 business days after the contract is awarded. The KTP shall identify the Contractor resources and roles involved in the process, provide a list of risks and mitigation strategies for the transfer, and contain a detailed resource balanced project schedule. The KTP project schedule shall identify responsibilities, needs, milestones, and lessons learned under the previous contract. The project schedule shall be at sufficient level of detail to track progress on a bi-weekly basis, (i.e., all responsibilities will be detailed to a level such that no activity has duration of more than ten workdays).

The Government shall have 20 business days to review the draft KTP plan and provide comments to the Contractor. Government and Contractor representatives will then meet to discuss the comments after which the Contractor shall incorporate the agreed-upon changes and deliver a final KTP plan within five working days of the government’s feedback.

The contractor shall meet with the IRS bi-weekly (twice a month) to discuss the progress of the knowledge transfer. The Contractor shall show an updated KTP schedule/timeline and discuss any risks or concerns at this time.

The Contractor shall implement the KTP (to not disrupt the tax season) and provide a schedule of events. In addition, the Contractor shall complete the following readiness activities:

• customization of reporting capabilities.

• software customizations, if applicable.

• testing;

• help desk stand up; and

• training volunteers to use the software.

4.7 Task 7: Ramp-Up Knowledge Transfer-Out

At the end of this contract, the Contractor shall provide transfer-out services. The Contractor shall facilitate the transition of contracted activities and services to a new Contractor in accordance with the Government Approved Transfer-Out Plan. The transition period shall not exceed 90 days after the new contract is awarded. Should the incumbent not be awarded the re-compete contract, the Contractor will be required to support phase out activities and transition to the new Contractor, including knowledge transfer, data transfer, system handover, support continuity, training for successor and final deliverables. The Contractor shall provide a Knowledge Transfer Plan that is accepted by the Government and successfully completes knowledge transfer in accordance with the plan. The Contractor shall:

• Minimize transition impact to the user community.

• Ensure no breaks in service availability.

• Maintain existing service quality and performance levels.

• Ensure a transparent and seamless transition.

• Maintain support and meet delivery milestones of ongoing projects.

• Ensure that the IT security posture during transition is maintained at current levels without creating gaps and/or vulnerabilities.

4.8 Task 8: Period of Performance Summary Report

Customer Support Services for the IRS COR: The Contractor shall provide a full time point of contact (POC) to partner with the IRS Contracting Officer Representative (COR) to be available to discuss and address issues that may arise. The Contractor POC shall facilitate and participate in conference calls with IRS licenses at least twice a week at the beginning of the IRS’ fiscal year starting in October of each year throughout the filing season to discuss updates to the software and field questions from partners. In addition, as part of filing season readiness (starting in May of each year), the contractor shall facilitate and/or participate in post filing season activities (lessons learned, training, meetings, etc.), as needed by the request of the IRS POC. The Contractor shall provide a period of performance summary report which provides details on accomplishments, challenges, proposed changes, strategic planning, and anything noteworthy for the preceding period.

The Contractor shall provide the ability for IRS licensees to designate additional notification points of contact (POC) who will also receive automatic e-mail notifications of updates and changes to the software. The Contractor POC shall work with the IRS on employee, partner, and volunteer communications relating to their products and services.

The Contractor POC shall respond to reasonable requests for customization of features within the software. Examples of such requests include blocking bank products, linking to IRS training websites or customizing default values including SIDN and EFIN within the software (to reduce volunteer burden).

The Contractor shall respond to requests for reports as needed on previously described data fields and for fields which are impacted by new tax law and tax law changes. The Contractor shall create and run customized management reports at the request of the IRS POC. The reports may be generated for internal or external use.

The Contractor shall allow the IRS the right to include screenshots and Contractor product information material in written materials and collateral, that will be used in support of the Tax Assistance Programs. The Contractor shall partner with the IRS POC to verify accuracy of software screenshots or product information included in IRS publications. The Contractor may be asked to provide screenshots in the format needed to the IRS POC via email if the information is not readily available via the software.

The Government also reserves the right to request this report at any point during the performance of the contract at the discretion of the Contracting Officer. This ad hoc report, if desired, will only be requested once during the life of the contract and is in addition to the regularly scheduled Period of Performance Summary report.

The Contractor shall provide the Period of Performance Summary Report. The Contractor shall provide customer support/helpdesk to the licensee sites, deployment of software and associated materials and training to the volunteers. The goal is to facilitate open communications between the Contractor and IRS POC. The Contractor and IRS POC shall remain in constant communication regarding the software, updates, reporting, required training, or any other tasks within the scope of the Statement of Work.

4.9 Task 9: Transition to Support

The transition to support process shall include, but not be limited, to the following:

Training requirements and materials:

The volunteers who are preparing tax returns and assisting taxpayers may have limited experience with tax preparation and using the Contractor’s software. The Contractor shall provide/implement a method of delivery in which to provide training that is effective, efficient, and feasible to ensure that up to 96,000 volunteers and employees are trained to use the software. The Contractor shall provide/implement their methods to deliver online and face-to-face training.

The contractor’s training methods shall include use of online training modules including videos, face-to-face, webinars, recordings of webinars, a practice environment to enter mock return information and Contractor facilitated training forums.

The Contractor should provide a testing environment for volunteer training purposes.

During contract performance, the contractor shall provide a Beta version of all software and documentation, prior to it becoming commercially available, no later than October 15thof each year. This software will be made available to the IRS Workstations Standards Idea Lab for testing and to the IRS Point of Contact (POC).

Functionality of the Web-Based Professional Version and Desktop…