1. TRAINING HIGHLIGHTS WHAT’S DIFFERENT NY3 DISTRICT COORDINATORS - 2012 1

2. OBJECTIVES  CHANGES TO TRAINING PLAN  WHAT’S IN SCOPE  NEW YORK STATE CHANGES  WEBINARS NY3 DISTRICT COORDINATORS - 2012 2

3. TRAINING PLAN  CHANGES FROM LAST YEAR  4 PRACTICE PROBLEMS, NOT SIX  INTRODUCE WEBINARS FOR SPECIAL TOPICS  LATE BREAKING TAX LAW CHANGES  FOREIGN STATES  NEW YORK STATE COMPETENCY TEST  ALL WILL TAKE TEST  CERTIFICATION COMPLETE BY JANUARY 25 TH NY3 DISTRICT COORDINATORS - 2012 3

4. MAJOR REVISION TO PLAN  CAUSED BY LACK OF 2012 TRAINING MATERIAL  WILL TRAIN USING 2011 TRAINING MATERIAL  MANUALS  TAXWISE SOFTWARE  NTTC PPT SLIDES  LINK & LEARN  USE 2011 AGENDAS – NEW VOLUNTEERS NY3 DISTRICT COORDINATORS - 2012 4

5. MAJOR REVISION TO PLAN  CERTIFICATION  COUNSELORS  2011 STANDARDS OF CONDUCT TEST  REQUIRED TO PASS REVISED 2011 CERTIFICATION TESTS  NON-COUNSELOR VOLUNTEERS  2011 STANDARDS OF CONDUCT TEST  INSTRUCTORS VERIFY AND SIGN VA FORM (13615)  ENCOURAGE USE OF LINK & LEARN FOR TESTING NY3 DISTRICT COORDINATORS - 2012 5

6. 2012 AVAILABILITY  SPECIAL SESSION FOR 2012 CHANGES  MID TO LATE JANUARY  IF LATE, MAY BE VIA WEBINARS  AVAILABILITY OF TRAINING MATERIAL - TBD NY3 DISTRICT COORDINATORS - 2012 6

7. WHAT’S IN-SCOPE  NEW DETAILED DEFINITION OF IN-SCOPE  7 PAGE DOCUMENT LISTING EACH LINE OF 1040 AND EACH FORM USED BY TAX-AIDE  NEW POSTER AVAILABLE FOR DISPLAY ON SITE  IRS RECENTLY RULED:  SCHED C EXPENSES >$5,000 OUT-OF-SCOPE NY3 DISTRICT COORDINATORS - 2012 7

8. 8

9. 9 $5,000

10. NY3 DISTRICT COORDINATORS - 2012 10 DOCUMENT#C2467DOCUMENT#C2467 $5,000

11. OUT OF SCOPE NY3 DISTRICT COORDINATORS - 2012 11 $5,000

12. SCOPE LIMITATIONS  IF CERTIFIED FOR MILITARY:  RENTAL INCOME  IN-SCOPE ONLY FOR MILITARY LIVING ABROAD  MOVING and LIVING EXPENSE ADJUSTMENT  IN-SCOPE ONLY FOR MILITARY MOVES  EMPLOYEE BUSINESS EXPENSES  IN-SCOPE ONLY FOR MILITARY NY3 DISTRICT COORDINATORS - 2012 12

13. NEW YORK STATE  NEW FORM IT-201  ADDS DEPENDENTS  TAKES OUT ITEMIZED DEDUCTION WORKSHEET  NEW FORM: IT-201-D  WORKSHEET FOR NYS ITEMIZED DEDUCTIONS  REVISED IT-301: INCLUDES FORM #S NY3 DISTRICT COORDINATORS - 2012 13

14. NY3 DISTRICT COORDINATORS - 2012 14 NYS FORM IT-201

15. NY3 DISTRICT COORDINATORS - 2012 15 NYS FORM IT-201

16. NY3 DISTRICT COORDINATORS - 2012 16

17. NEW YORK STATE  COMPETENCY TEST AVAILABLE  20 MULTIPLE CHOICE QUESTIONS  FIVE ADDL FOR NYC – NOT REQUIRED IN NY3  ALL COUNSELORS TAKE TEST  NOT REQUIRED FOR CERTIFICATION YET  COMPILE RESULTS – EVALUATE TEST & TRAINING NY3 DISTRICT COORDINATORS - 2012 17

18. NEW YORK STATE  STATE TRAINING FILE AVAILABLE ON NY3 WEBSITE  JOINT EFFORT RESULTING FROM WRAP-UP  NY3  NYS TAXATION DEPT  CROSS TRAINING WITH OTHER STATES  NEW JERSEY & PENNSYLVANIA  MORE TO COME  NYS TAXATION –EARLY AVAILABILITY OF TWO  CCH COULD NOT SUPPORT NY3 DISTRICT COORDINATORS - 2012 18

19. NEW YORK STATE  TWO NEW DTF FORMS:  DTF 215 – SELF-EMPLOYED RECORD KEEPING FOR EITC  DTF 216 – RECORDS FOR DEPENDENT CARE CREDIT  AVAILABLE AT NYS VOLUNTEER SITE NY3 DISTRICT COORDINATORS - 2012 19

20. NEW YORK STATE  NEW POA REQUIREMENT  NO NEED TO COMPLETE AND FILE FORM POA-1  TP HAS VALID POA DOCUMENT  ATTACH COPY TO IT-579  RETURN TO REPRESENTATIVE  NO POA DOCUMENT, COMPLETE AND FILE FORM POA-1. NY3 DISTRICT COORDINATORS - 2012 20

21. WEBINARS  TRY IT  NOT DIFFICULT TO DO  NATL OFFICE WILL HELP SET UP  REVIEW WEBINAR ON “HOW TO USE WEBINARS”  AVAILABLE ON PORTAL NY3 DISTRICT COORDINATORS - 2012 21

22. WEBINARS  WEBINARS AVAILABLE IN JANUARY FOR  NY NON-RESIDENT  NEW JERSEY NON-RESIDENT  PENNSYLVANIA NON-RESIDENT  EXPECT WEBINARS FOR LATE-BREAKING TAX CHANGES  WEBINAR SCHEDULES WILL BE SENT OUT NY3 DISTRICT COORDINATORS - 2012 22

23. TRAINING SUMMARY QUESTIONS? COMMENTS? NY3 DISTRICT COORDINATORS - 2012 23