Certification Process Ref: AARP Policy Manual, pg 4 1 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look Certification Process Ref: AARP Policy Manual, pg 4 Overview chart (p5159, pg 1-8) Definition of Instructor (AARP Training Guide pg 22- 23, One Support) All Volunteer Certification Instructor Certification Counselor Certification NTTC – PowerPoint Guidelines 1

All Volunteers Ref: AARP Policy Manual, pg 4 2 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look All Volunteers Ref: AARP Policy Manual, pg 4 Attend: AARP Policy & Procedures Class (ppt 45, OneSupport) Attend: IRS Volunteer Standards of Conduct training (p4961), pass IRS test (80%), use Link & Learn Attend: Quality Review Presentation by TaxAide (ppt 36, p4012 pg 17 ) Sign: Volunteer Agreement (IRS form 13615) NTTC – PowerPoint Guidelines 2

Additional Instructor Certification Ref: AARP Policy Manual, pg 4 3 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look Additional Instructor Certification Ref: AARP Policy Manual, pg 4 Pass VITA/TCE technical tax law test (ADV, HSA). Use Link & Learn, Practice Lab (or TWO 2014/training). TRS must sign 13615 Volunteer Agreement before Instructing. (AARP Training Guide, pg 9) Review Intake/Interview Processes & QR (p5101), check the box on VITA/TCE Vol Agreement (see example) Be VITA/TCE certified for teaching any prior year tax-law and software Attend CO-1 Instructor Workshop (minimum ACA session) or watch CO-1 ACA Webinar recording Complete SC required Practice Problems and & any DC requirements NTTC – PowerPoint Guidelines 3

Additional Counselor Certification Ref: AARP Policy Manual, pg 4, 5 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look Additional Counselor Certification Ref: AARP Policy Manual, pg 4, 5 Satisfactorily Complete ADV technical tax law test (80%) via Link & Learn (preferred) or via paper. HSA test optional. Instructor sign 13615 before counseling. Review Intake/Interview Processes & QR (p5101), check the box on Vol Agreement (see example) Complete SC required Practice Problems Complete required District TWO training. NTTC – PowerPoint Guidelines 4

Practice Returns Ref: AARP Policy Manual, pg 4, sec 3.3 5 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look Practice Returns Ref: AARP Policy Manual, pg 4, sec 3.3 Practice Returns: “Counselors required to ...satisfactorily complete minimum # of practice returns ..as defined by the SC. SC may waive this requirement in extraordinary circumstances.” CO-1 New & Rookie Counselors: Independently complete any 4 IRS/NTTC practice returns of DC's choice, using TWO/training, with successful QR by experienced counselor. CO-1 Experienced Counselors: Independently complete minimum of 2 practice returns (4 recommended) of DC's choice using TWO/training, with successful QR by an Instructor. At least one of the problems must have ACA content. NTTC – PowerPoint Guidelines 5

Practice Return Summary 6 We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look Practice Return Summary 8 IRS Basic/Adv problems, same as last year (p4491-W). TWO2013 answers on One Support/Tax Training, w errata. TWO2014 answers mid Dec. 8 new AARP problems (elementary ACA) on One Support/Tax Training with TWO2013 line-by-line answers. TWO2014 answers available mid Dec. ACA addenda for 8 AARP problems with answers from Practice lab on One Support now. NTTC – PowerPoint Guidelines 6

Certification Timeline We could cram as much information as possible into a single slide – don’t – could ≠ should Consistency creates an orderly look 7 Certification Timeline • TRS Certifies to SPEC by Dec 1 • Instructors Certify to TRS prior to Instructing or by Dec 31 • Tax Preparers, LCs and CFs certify to Instructors by Jan 31 NTTC – PowerPoint Guidelines 7