TAX-AIDE Instructor Workshop Approach to Counselor Training Bob Eslinger AZ Instructor Workshop TY13 1 Advertisement in Shop: Guitar, for Sale…..Cheap…. ….no strings attached.

TAX-AIDE Agenda ShareNet for Training Tax Law Training Files Training Plans Site and Volunteer Training Documents Adult Learning Deficiencies Found in IRS Reviews Intake/Interview & Quality Review Sheet Pubs 4012/4491W Changes Certification Requirements AZ Instructor Workshop TY13 2

TAX-AIDE ShareNet for Training AZ Instructor Workshop TY13 3

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TAX-AIDE Content Search Added Tax Law Training ShareNet Update November

TAX-AIDE Content Search Instructions Tax Law Training ShareNet Update November

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TAX-AIDE AZ Instructor Workshop TY13 10 [Policies and Procedures][Manuals Policies and Procedures Documents]

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TAX-AIDE Create At Least 4 Exercises AZ Instructor Workshop TY13 12

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TAX-AIDE TaxLaw Training Files AZ Instructor Workshop TY13 14

TAX-AIDE TaxLaw Training AZ Instructor Workshop TY13 15

TAX-AIDE Slide Content Based on Process Based Training Expanded 2013 IRS Forms TaxWise Online screen shots Instructor notes AZ Instructor Workshop TY13 16

TAX-AIDE AZ Instructor Workshop TY INTAKE/INTERVIEW 2. TAX LAW 3. TAXWISE 4. QUALITY REVIEW 5.SUMMARY/EXIT

TAX-AIDE Read Me Tax Law Training Guide AZ Instructor Workshop TY13 18

TAX-AIDE Link & Learn AZ Instructor Workshop TY13 19

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TAX-AIDE Training Plans AZ Instructor Workshop TY13 21

TAX-AIDE Overview of Site Policies & Procedures Quality Site Requirements (QSRs) Volunteer Standards of Conduct (VSC) AZ Instructor Workshop TY13 22

TAX-AIDE What You Need to Know QSR #1 Volunteer Certification TRS oversees the Tax-Aide volunteer certification process and ensures that the names of certified Instructors are submitted. Instructor to notify LC and DC of volunteers completing certification. Volunteer is assigned to site and ADS notified for VMIS update, notification to IRS and the Tax-Aide National Office AZ Instructor Workshop TY13 23 All volunteers must complete Volunteer Standards of Conduct training and pass the test (VSC) (Pub 4961)

TAX-AIDE What You Need to Know QSR #2 Intake and Interview Process Mandatory Training module and test embedded in IRS Ethics test. All Volunteers, including Greeters and Client Facilitators, will train and test on this information. AZ Instructor Workshop TY13 24 Must use Form C – Interview Intake & Quality Review Sheet for every taxpayer Taxpayer interview key to process

TAX-AIDE What You Need to Know QSR #3 Quality Review Process QR must be in front of taxpayer with full review of all pages of the Client Intake Form QR should ask probing questions not just verify name and numbers AZ Instructor Workshop TY % Quality Review by 2 nd counselor

TAX-AIDE What You Need to Know QSR #4 Reference Material IRS Pubs 17 and 4012 Appropriate State Tax Instructions IRS Intake/Interview and Quality Review Sheet for every return prepared (IRS C) Volunteer Tax Alerts AZ Instructor Workshop TY13 26 Have required IRS material available (paper or electronic)

TAX-AIDE What You Need to Know QSR #5 Volunteer Agreement Must pass Volunteer Standards of Conduct test Volunteer Agreement must be signed by instructor or local coordinator Will include information for EA/CPAs to get Continuing Education for service AZ Instructor Workshop TY13 27 All volunteers must sign the Volunteer Agreement Form 13615

TAX-AIDE What You Need to Know QSR #6 Timely Filing of Tax Returns Taxpayer and spouse signed 8879 provides authorization to e- file return Any rejects should be resolved in a timely manner (usually within 3 days) AZ Instructor Workshop TY13 28 Must have process to ensure e-file returns filed in a timely manner

TAX-AIDE What You Need to Know QSR #7 Title VI New Language on AARP Poster (D143) *trash or re-cycle old posters! Must display at first point of contact between volunteer and taxpayer. AZ Instructor Workshop TY13 29 Sites must provide information to taxpayers regarding their Civil Rights

TAX-AIDE What You Need to Know QSR #8 Correct Site Identification Number Correct Site Identification Number (SIDN) must be reported on all returns. AZ Instructor Workshop TY13 30 Bottom – Main Information Worksheet

TAX-AIDE What You Need to Know QSR #9 Correct Electronic Filing Identification Number Correct Electronic Filing Identification Number (EFIN) must be reported on all returns AZ Instructor Workshop TY13 31

TAX-AIDE What You Need to Know QSR # 10 – Security, Privacy, Confidentiality Govt Photo identification of Taxpayer – LC approval required for exceptions in extreme cases Taxpayer immediately known by first and last name Taxpayer presents SS card or Tax ID # for everyone listed on return Alternatives Other documents issued by SS Administration Govt PhotoID and Carryforward Interim Taxpayer ID # (ITIN) ITIN application process separately defined Confidentiality of Data from Taxpayer – including NO part of any tax and/or information forms retained by volunteers 32 Tax Law Training ShareNet Update December 2013

TAX-AIDE Volunteer Standards of Conduct VSC #1: Follow the Quality Site Requirements VSC #2: Not accept payment or solicit donations for federal or state tax return preparation VSC #3: Never solicit business for self or others AZ Instructor Workshop TY13 33

TAX-AIDE Volunteer Standards of Conduct (Continued) VSC #4: Not knowingly prepare a false return VSC #5: Not engage in any criminal or any conduct deemed to have a negative effect on the program VSC #6: Treat all taxpayers in a professional, courteous and respectful manner AZ Instructor Workshop TY13 34

TAX-AIDE Training Plans AZ Instructor Workshop TY13 35

TAX-AIDE New Counselor 5-Day Training Plan AZ Instructor Workshop TY13 36

TAX-AIDE New Counselor 5-Day Training Plan AZ Instructor Workshop TY13 37

TAX-AIDE Returning Counselor Training Plan AZ Instructor Workshop TY13 38

TAX-AIDE Who Should File AZ Instructor Workshop TY13 39

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TAX-AIDE Returning Counselor Training Plan AZ Instructor Workshop TY13 41

TAX-AIDE Training Plans AZ Instructor Workshop TY13 42

TAX-AIDE Policy, Procedures, Interview Site Policy and Procedures We train our volunteers using our Powerpoint Training Slides Screening and Interview Quality Review Interview slides within all others We train our volunteers using our ppt Training Slides, not IRS Pub 5101 AZ Instructor Workshop TY13 43

TAX-AIDE Site and Volunteers AZ Instructor Workshop TY13 44

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TAX-AIDE Site and Volunteers AZ Instructor Workshop TY13 46

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TAX-AIDE Training Documents Locally Developed Tools AZ Instructor Workshop TY13 48

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TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY13 55 On a bulletin board: Success is Relative The more the Success, The more the Relatives

TAX-AIDE ADULT LEARNING START SIMPLE PROVIDE FEEDBACK CHALLENGE BUT NOT OVERWHELM SELF-ESTEEM IMPORTANT AZ Instructor Workshop TY13 56

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TAX-AIDE ADULT LEARNING MINIMIZE THEORY USE PRACTICAL DISCUSSION INTEGRATE NEW IDEAS WITH EXISTING KNOWLEDGE REALISTIC PRACTICE PROBLEMS AZ Instructor Workshop TY13 58

TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY13 59 When I Read About The Evils of Drinking… I Gave Up Reading.

TAX-AIDE Deficiencies Found in IRS Reviews Information from IRS Site Reviews and Shopping Reviews AZ Instructor Workshop TY13 60

TAX-AIDE IRS Shopping Reviews 25 shopping reviews – 9 regions (13 of 25 correct – 52%) C included interest income not supported by 1099-INT. Eight returns did not ask about the interest and include on the return R pension income indicated that taxable amt not determined. Two returns did not use simplified general rule R disability income incorrectly reported Incorrect filing status (failed to determine HoH) Mileage expense incorrectly reported on Sch C AZ Instructor Workshop TY13 61

TAX-AIDE IRS QSR Reviews (Tax Law) QSR Site Reviews – 10 regions (87 sites, 184 returns) 170 returns correct – 92% Most errors (8% of returns) Interest, stock income, self employment income reported on line 21 Missed information or transposed data not picked up by QR AZ Instructor Workshop TY13 62

TAX-AIDE Quality Site Requirements Issues 15 of 87 sites either didnt use the intake form or used it incorrectly 10 sites did not have sufficient QR to catch errors 7 sites didn't ask for photo ID or verify SSN 7 sites didnt have poster adequately displayed 2 sites prepared OOS return 2 sites had non-certified CF assist in QR 71 of 87 sites (82%) met all 10 QSRs AZ Instructor Workshop TY13 63

TAX-AIDE Recommendation #1 We can do a better job of preparing returns Stress a thorough review of all taxpayer data and match against intake sheet Intake process, return prep and QR Stress basics such as reporting of interest, stock income, Sch C income, pension income (including simplied general rule) AZ Instructor Workshop TY13 64

TAX-AIDE Recommendation #2 We can do a better job of meeting Quality Site Requirements Make sure intake sheet is prepared and properly reviewed by intake, tax prep and QR Emphasize dedicated QR Request ID (SSN and Photo) as needed Make sure poster is displayed in both the intake area and the tax prep area AZ Instructor Workshop TY13 65

TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY13 66 Sign At A Barbers Shop: We Need Your Heads To Run Our Business

TAX-AIDE Intake/Interview & Quality Review Sheet Required for every taxpayer AZ Instructor Workshop TY13 67

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TAX-AIDE DO NOT SIGN AZ Instructor Workshop TY13 75

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TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY13 77 I Stayed Up All Night To See Where The Sun Went. Then It Dawned On Me.

TAX-AIDE Pub 4012 Volunteer Resource Guide Reorganized to track return preparation AZ Instructor Workshop TY13 78

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TAX-AIDE Pub 4491-W Problems and Exercises Exercises changed to reflect Basic and Advanced AZ Instructor Workshop TY13 81

TAX-AIDE Basic 2013 Advanced 2013 Basic 2013 Pub 4491-W 2012 Table of Contents Advanced 2013 AZ Instructor Workshop TY13 82

TAX-AIDE Pub 4491-W 2013 AZ Instructor Workshop TY13 83

TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY13 84 Im supposed to respect my elders.. But its getting harder and harder for me to find one now.

TAX-AIDE Certification Requirements All volunteers must attend presentation on Standards of Conduct, pass the standard of conduct test (80%) and sign Form Standards of Conduct Agreement All counselors must attend training & pass advanced test (80%) and prepare 4 exercises assigned by instructor AZ Instructor Workshop TY13 85

TAX-AIDE Certification Requirements All Volunteers: Standards of conduct training and test by IRS (score 80% or better, may re-test once) Intake and interview presentations by Tax- Aide (best in person) Quality Review presentations by Tax-Aide (best in person) Sign volunteer agreement AZ Instructor Workshop TY13 86

TAX-AIDE Counselors: All Volunteers plus Tax-Aide Volunteer Site Policies and Procedures Presentation Advanced test by IRS (score 80% or better, may re-test once) Complete four practice returns Classroom or on-line training (classroom for new or second year with approved exceptions, optional for others) Optional tests by IRS: COD, HSA, Military, International AZ Instructor Workshop TY13 87

TAX-AIDE Certification Requirements Instructors Same as Counselors plus Attend Instructor Workshop (at split- state or district level) with approved exceptions ERO Same as Counselors plus ERO training presentation AZ Instructor Workshop TY13 88

TAX-AIDE Certification Requirements Local Coordinators All Volunteers plus LC Quality Site Requirements presentation Client Facilitators All Volunteers plus Tax-Aide Volunteer Site Policies and Procedures Training Client facilitator training by Tax-Aide plus site specific training by LC AZ Instructor Workshop TY13 89

TAX-AIDE Take the Test On L&L All counselor can certify on L&L Problems can be prepared on Practice Lab, TWO or desktop Form Volunteer Agreement can be printed when test completed Biggest Advantage – Instructor doesnt have to grade test See document [Take the Test Using Link & Learn] AZ Instructor Workshop TY13 90

TAX-AIDE Counselor Certification Continued Lead instructor should collect Form and inform LC of certified counselors and other counselors who have passed the Standards of Conduct (CF/TC). All Form 13615s must be signed by instructor & a copy submitted to Sandy Liska either by mail, fax or . For new counselor she will also need the supervisor name E Southern Ave Lot 73 Mesa AZ AZ Instructor Workshop TY13 91

TAX-AIDE Counselor Certification Continued If LC grades the test and has the counselor sign Form 13615, the form should be signed by the LC, a copy sent to Sandy and the instructor should be informed. The Form 13615s should be retained at the local level until the end of the season Sandy will provide the list of certified counselors to the IRS The list of AZ certified counselors will be available on AZ Website AZ Instructor Workshop TY13 92

TAX-AIDE Training – New Counselors Prepare training plan. See sample plans – ShareNet Link & Learn – Available for training & taking test Training should reference Pub 4012 & Qualifying Child Laminate Use Pub 4491 as applicable Pub 4491W exercises available to support training Prepare 4 exercises as part of certification Successfully complete test and sign Send to Sandy along with the name of the new counselors supervisor AZ Instructor Workshop TY13 93

TAX-AIDE Recommended Exercises Austin – MFS, W-2, Div, IRA, Capital Gains, Pension, SS, Itemized Deductions, & 1 st Time Homebuyers Credit Fleming – Divorced woman, 2 kids, INT, IRA, pension, self employment, W-2, EITC Sterling – Retired couple, INT, DIV, stock sale, pension and SS Kent Comprehensive – Most everything. Line by Line answers AZ Instructor Workshop TY13 94

TAX-AIDE Errata Before starting problems in Workbook, be sure you have made all changes according to the errata There is an UNOFFICIAL errata that has been reviewed by NTTC The official errata will come in Pub 4491-X from IRS sometime in December

TAX-AIDE SS Withholding Changes Due to employee SS withholding reverting to prior calculations, Box 4 on all W-2s in the book are in error This does not affect the return Most will want the correct entries, as a teaching tool

TAX-AIDE Box 3 & 5Box 4Box 6Pub 4491WEmployer 36, , Page 11Washington Associates 19, , Page 16Kaizi Technology 40, , Page 21AW Contracting 11, Page 21Southside Elementary 35, , Page 28Camden School District 1, Page 28UMBA Institute 12, Page 38Kraft Knot Tool & Die 12, Page 44Bellewood World Herald 2, Page 46Wesson Inc 9, Page 59Jefferson County School Dist 15, Page 59Petroleum Oil & Gas 1, Page 60Board of Elections Changes in SS withholding on W-2s

TAX-AIDE Suggested ERRATA for 2013 Pub 4491W Pertaining to all returns: Box 4 (SS tax withheld) amounts on all W-2s and SE forms are from 2012 software. These are listed in a separate errata, because they don't affect any 1040 line amounts. Many instances where last year's EINs were different and this year those EINs bring forward a different Payer. Care must be taken by students to verify those numbers used.

TAX-AIDE

Suggested ERRATA for 2013 Pub 4012 Page D-18 (1099-R Box 7 Codes) Code JIn scope unless distribution is taxable Code TIn scope unless distribution is taxable

TAX-AIDE ERRATA for 2013 Pub 4012 If not taxable Page D-18Codes J and T (Roth IRAs) are in scope unless distribution is taxable.

TAX-AIDE QUESTIONS/COMMENTS? AZ Instructor Workshop TY Behind Every Great Man, There is A Surprised Woman