aarp tax-aide introductory training - d18 introductory... · 1/26/2018 · rental property –...

TAX-AIDE

TAX-AIDE

Welcome

AARP Tax-Aide

Introductory Training

District 18 Introductory Training - December 2017

1

TAX-AIDE

Procedures

● Introductions

● Sign-in sheets

● Name tags

● Restrooms


2

TAX-AIDE

Today’s Agenda

● 8:30 – 12:00 First Year Volunteers

Tax-Aide program overview

How to become a Tax-Aide Counselor

Prepare tax return #1

● 1:00 – 4:30 All Volunteers

Tax-Aide refreshers and changes

Prepare tax return #2


3

TAX-AIDE

What is AARP Tax-Aide ?

● Nationwide non-profit program

administered by AARP Foundation

● Funding from AARP Foundation and IRS

● Free confidential service for “low-to-

moderate income taxpayers with special

attention to age 60+” (but not exclusively)

Prepare and electronically file income tax

returns, federal and state

Answer tax questions

● Committed to high-quality results


4

TAX-AIDE

Tax-Aide in Colorado District 18


● District Coordinators

● Five tax preparation sites

Locations Local Coordinators

Boulder Judith Jaehning

Broomfield Andy Johnson

Erie Tom LaJeunesse

Lafayette Barry Berlin

Longmont Maggie Barrington

District Coordinator Mark Riley

Technology Coordinators Jim Askew, Jeff Bogart

Training Coordinator Tom LaJeunesse

Administrative Coordinator Mary Ann Grasser

5

TAX-AIDE

A Typical Tax-Aide Site


6

TAX-AIDE

What Is Required To Become A

Tax-Aide Counselor?

● Study training materials

● Participate in training on tax law and

TaxSlayer software

● Pass certification tests

● Sign and submit Volunteer Standards of

Conduct Agreement

Signature indicates understanding and

compliance with Standards of Conduct

● Prepare qualification return for review

by Local Coordinator


7

TAX-AIDE

Tax Year 2017 Training Sessions

1. December Training

● Today for new Counselors, 8:30 – 12:00

● Today for all Counselors, 1:00 – 4:30

2. Four homework tax returns

● Complete before January training

3. January Training

● Two-day session, Jan 15-16 or Jan 17-18

● Discussion of homework returns

● Selected tax return topics

District 18 Introductory Training -

December 2017 8

TAX-AIDE

Training Materials

4491 Training Guide

(electronic only)

• Primary training book

• Descriptions of tax laws and

TaxSlayer implementation

NTTC Workbook (paper) • Scenarios to prepare practice

returns

6744 Test / Retest Questions

(paper)

• Certification test questions

4961 Standards of Conduct

(electronic)

5101 Intake/Interview/QR

(electronic)

• On-line Certification publications

4491-X Training Supplement

(electronic)

• On-line addendum to documents

• Available in December - January


9

TAX-AIDE

Tax Preparation Reference Materials

4012 Volunteer Resource

Guide (paper)

•Primary reference book

•Decision trees, tables,

form instructions,

TaxSlayer procedures

•Organized like Form 1040

Pub 17 Your Federal

Income Tax

(paper)

•More detailed reference

information

•Paper copies mailed in

January

Wiki website • Customized online help

• Created by Jeff Bogart


10

TAX-AIDE

How to Learn from Training and Reference Materials (1 of 2)

● We all have our own learning styles - use what works for you

● Begin reading with the 4491 Training Guide

We don't do International or Military so skip those sections

Read corresponding pages in 4012 Volunteer Resource Guide

Read sections on Cancellation of Debt and Affordable Care Act last

● After reading some 4491 / 4012 chapters, start doing exercises from NTTC Workbook using TaxSlayer


11

TAX-AIDE

How to Learn from Training and Reference Materials (2 of 2)

● Read on-line training publications in

preparation for certification tests

4961 Standards of Conduct

5101 Intake/Interview/Quality Review

● Don't memorize tax law details

● Learn where to find answers to questions

4012, Pub 17, Wiki, Form Instructions

Other experienced counselors

Digital search of documents or IRS.gov


12

TAX-AIDE

● After reading training materials, preparing example returns, and going through training classes ….

● Complete tests to meet IRS/AARP Tax-Aide certification requirements

1. Volunteer Standards of Conduct test – Counselors & Greeters

2. Intake/Interview & Quality Review test – Counselors

3. Advanced (not Basic) Certification test – Counselors

4. Health Savings Accounts test – Counselors

● Verify understanding of Standards of Conduct and competency in tax laws and TaxSlayer software

● Tests are open book using all resources except neighbor

● Some test questions require preparation of a return District 18 Introductory Training -

December 2017

Volunteer Certification Process (1 of 2)

13

TAX-AIDE

Volunteer Certification Process (2 of 2)

● Certification tests are online

(www.linklearncertification.com)

● Follow step-by-step instructions on handout

● Minimum score of 80% required on each test

(one retest if necessary)

● Sign online Volunteer Standards of Conduct

Agreement and send to your Local Coordinator

● Certification required by end of day Friday,

January 26, 2018


14

TAX-AIDE

Certification test tips

● Wait until after January training to complete tests

● Know your answers before going online

Record your answers in 6744 book for all test and retest questions, look for test/retest answer consistency

Prepare required returns to get numeric answers

● Go to online tests with your completed answers

CAUTION – 6744 and online questions are identical but test questions may come from both test and retest sections

You can stop and resume anytime, skip a question and go back to it, and review all answers before final submittal

● When entering numbers as an answer

Round up or down to whole numbers (50 to 1, 49 to 0)

Don’t use $ signs, commas, or decimal points (enter 2000 not $2,000.25)


December 2017 15

TAX-AIDE

Volunteer Qualification Process

● Prepare specified tax return from NTTC

Workbook

● Scenario description and answers will be

provided later today

● Submit return to Local Coordinator for

quality review and feedback

● Deadline for qualification exercise is after

January training as specified by each Local

Coordinator


December 2017 16

TAX-AIDE

Tax Return Preparation Process


17

● Process steps established by IRS and AARP

● Process is generally the same at all sites

● There may be variations in minor procedures site-to-site

TAX-AIDE



Taxpayer makes appointment and

brings tax documents to site

18

TAX-AIDE District 18 Introductory Training - December 2017

• Sign-in taxpayer

•Hand out Intake form

• Introduce Counselor



Greeter

19



Review and discuss Intake form and Taxpayer data



Counselor/Preparer

Greeter

20









Counselor/Preparer

Greeter

Confirm identities • Photo IDs for taxpayer

& spouse • SSNs from an official

document for everyone on return

21









Counselor/Preparer

Greeter

Can I prepare this return? • Out of scope? • Not comfortable?

If in doubt talk to LC

22









Counselor/Preparer

Greeter

23


Can I finish this return? • Missing taxpayer forms

or information • Absent spouse








Counselor/Preparer

Greeter

24


Can I finish this return? • Missing taxpayer forms

or information • Absent spouse

Do what you can • Prepare partial return • Indicate return status • Taxpayer may need

another appointment • Sign-in taxpayer





Open TaxSlayer software

Prepare Federal and Colorado returns

(may need last year’s)

Review returns with Taxpayer



Counselor/Preparer

Greeter

25









Perform Quality Review of returns

Print returns and give to Taxpayer

Obtain Taxpayer concurrence and

signatures



Counselor/Preparer Counselor/Reviewer

Greeter

26





signatures

Counselor/Reviewer













signatures



Counselor/Preparer Counselor/Reviewer

Greeter

27


File Fed & CO returns • E-file by site Electronic

Return Originator (ERO) or • Paper file by Taxpayer






TAX-AIDE

We Prepare Form 1040

● See Pub 4012, pages B-1 and B-2

● Some 1040 lines are out of scope for Tax-Aide


1040

Page 1

Personal information

Filing status

Exemptions

Income

Adjusted Gross Income (Adjustments)

1040

Page 2

Tax and Credits

• Itemized or standard deduction

• Taxable income

• Tax calculation

• Non-refundable credits

Other taxes

Payments and refundable credits

Refund / Amount owed

28

TAX-AIDE

● Examples Rental property – unless land only or personal residence

rented for less than 15 days

Self-employment with loss, or expenses > $25k

Bankruptcy or foreclosure

Moving expenses

Charity donations of car unless value is < $500

Entries in certain boxes on taxpayer forms

● OOS listed in 4012, Wiki, Tax-Aide Scope Manual

● For out of scope conditions Determine this early in interview process

Tell taxpayer we are not allowed to do the return

Taxpayer should go to paid preparer (no specific recommendations)


Out of Scope Situations

29

TAX-AIDE

Conclusion

● Learn where to find information Procedures, tax laws, TaxSlayer software

● Help is available Resource materials, training sessions,

other counselors, Local Coordinator

● Keep the goals in mind You will be helping many very thankful

people who can’t do this on their own

You are exercising all your brain cells

This really is enjoyable


30

TAX-AIDE

Before we take a break….

Questions / Comments?


31

TAX-AIDE

Preparing Tax Returns in Training

● Stay together as we all prepare the tax return If you are falling behind or have questions – we will pause

Don’t jump ahead – we’ll be comparing intermediate results

We will not have time to read every word on every entry page

Consult reference documents as directed

● Navigating TaxSlayer Use Tab key or mouse click to move between entry boxes

Always Continue or Cancel to move off a page

Enter all data with CAPS LOCK on

Enter decimals (23.49, 23.50)

or

Round up or down to whole numbers (23, 24)

District 18 December Training

December 2017

TAX-AIDE

Brent Tax Return

● Purpose

How to open TaxSlayer, start a return,

navigate pages, enter taxpayer information,

view return forms, finish a return

● Go to page 1 in NTTC Workbook

● Don’t open TaxSlayer yet

District 18 December Training December 2017

aarp tax-aide introductory training - d18 introductory... · 1/26/2018 · rental property –...

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