tax-aide instructor workshop approach to counselor training bob eslinger az instructor workshop ty13...

TAX-AIDE

Instructor Workshop Approach to Counselor Training

Bob Eslinger

AZ Instructor Workshop TY13 1

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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 RequirementsAZ Instructor Workshop TY13 2

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ShareNet for Training

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https://volunteers.aarp.org/

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Content Search Added

Tax Law Training ShareNet Update November 2013 7

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Content Search Instructions

Tax Law Training ShareNet Update November 2013 8

[Policies and Procedures][Manuals Policies and Procedures Documents]

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TaxLaw Training Files

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TaxLaw Training

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Slide Content

● Based on Process Based Training

● Expanded

● 2013 IRS Forms

● TaxWise Online screen shots

● Instructor notes

1. INTAKE/INTERVIEW

2. TAX LAW

3. TAXWISE

4. QUALITY REVIEW

5.SUMMARY/EXIT

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Read Me Tax Law Training Guide

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Link & Learnhttps://www.linklearncertification.com/d/

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Training Plans

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Overview of Site Policies & Procedures

● Quality Site Requirements (QSRs)

● Volunteer Standards of Conduct (VSC)

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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

All volunteers must complete Volunteer Standards of Conduct training and pass the test (VSC) (Pub 4961)

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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.

Must use Form 13614-C – Interview Intake & Quality Review Sheet for every taxpayer

Taxpayer interview key to process

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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

100% Quality Review by 2nd counselor

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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 13614-C)

Volunteer Tax Alerts

Have required IRS material available (paper or electronic)

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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

All volunteers must sign the Volunteer Agreement Form 13615

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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)

Must have process to ensure e-file returns filed in a timely manner

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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.”

Sites must provide information to taxpayers regarding their Civil Rights

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QSR #8

Correct Site Identification Number

Correct Site Identification Number (SIDN) must be reported on all returns.

Bottom – Main Information Worksheet

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QSR #9

Correct Electronic Filing Identification Number

Correct Electronic Filing Identification Number (EFIN) must be reported on all returns

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● QSR # 10 – Security, Privacy, Confidentiality Gov’t 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● Gov’t 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 volunteers32Tax Law Training ShareNet Update

December 2013

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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

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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

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Training Plans

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New Counselor 5-Day Training Plan

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New Counselor 5-Day Training Plan

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Returning Counselor Training Plan

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Who Should File

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Returning Counselor Training Plan

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Training Plans

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Policy, Procedures, Interview

● Site Policy and Procedures We train our volunteers using our

Powerpoint Training SlidesScreening and InterviewQuality Review Interview slides within all others

We train our volunteers using our ppt Training Slides, not IRS Pub 5101

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Site and Volunteers

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Site and Volunteers

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Training Documents

Locally DevelopedTools

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QUESTIONS/COMMENTS?

On a bulletin board:Success is RelativeThe more the Success,The more the Relatives

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ADULT LEARNING

● START SIMPLE

● PROVIDE FEEDBACK

● CHALLENGE BUT NOT OVERWHELM

● SELF-ESTEEM IMPORTANTAZ Instructor Workshop TY13 56

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ADULT LEARNING

● MINIMIZE THEORY

● USE PRACTICAL DISCUSSION

● INTEGRATE NEW IDEAS WITH EXISTING KNOWLEDGE

● REALISTIC PRACTICE PROBLEMSAZ Instructor Workshop TY13 58

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QUESTIONS/COMMENTS?

When I Read About The Evils of Drinking…I Gave Up Reading.

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Deficiencies Found in IRS Reviews

Information from IRS Site Reviews and Shopping

Reviews

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IRS Shopping Reviews

● 25 shopping reviews – 9 regions (13 of 25 correct – 52%) 13614-C included interest income not supported by

1099-INT. Eight returns did not ask about the interest and include on the return.

1099-R pension income indicated that taxable amt not determined. Two returns did not use simplified general rule.

1099-R disability income incorrectly reported Incorrect filing status (failed to determine HoH) Mileage expense incorrectly reported on Sch C

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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 QRAZ Instructor Workshop TY13 62

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Quality Site Requirements Issues

● 15 of 87 sites either didn’t 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 didn’t 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

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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)

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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

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QUESTIONS/COMMENTS?

Sign At A Barber’s Shop:We Need Your Heads To Run Our Business

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Intake/Interview & Quality Review Sheet

Required for every taxpayer

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DO NOT SIGN

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QUESTIONS/COMMENTS?

I Stayed Up All Night To See Where The Sun Went.Then It Dawned On Me.

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Pub 4012 Volunteer Resource Guide

Reorganized to track return preparation

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Pub 4491-W Problems and Exercises

Exercises changed to reflect Basic and Advanced

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Basic 2013

Advanced 2013Advanced 2013Advanced 2013Advanced 2013

Basic 2013

Basic 2013Basic 2013

Pub 4491-W 2012 Table of Contents

Advanced 2013Advanced 2013Advanced 2013Advanced 2013

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Pub 4491-W 2013

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QUESTIONS/COMMENTS?

I’m supposed to respect my elders..But its getting harder and harder for me to find one now.

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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

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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

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● Instructors

● Same as Counselors plus

● Attend Instructor Workshop (at split-state or district level) with approved exceptions

● ERO

● Same as Counselors plus

● ERO training presentationAZ Instructor Workshop TY13 88

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● 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

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Take the Test On L&L

● All counselor can certify on L&L● Problems can be prepared on Practice Lab, TWO

or desktop● Form 13615 Volunteer Agreement can be

printed when test completed● Biggest Advantage – Instructor doesn’t have to

grade test● See document [Take the Test Using Link & Learn]

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Counselor Certification Continued

● Lead instructor should collect Form 13615 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 email. For new counselor she will also need the supervisor name.

• 8103 E Southern Ave Lot 73• Mesa AZ 85029-3508• 480-380-1505• aarpsdliska@gmail.com

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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 13615

● Send 13615 to Sandy along with the name of the new counselor’s supervisor

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Recommended Exercises

● Austin – MFS, W-2, Div, IRA, Capital Gains, Pension, SS, Itemized Deductions, & 1st 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

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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

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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

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Box 3 & 5 Box 4 Box 6 Pub 4491W Employer

36,429.43 2,258.62 528.23Page 11 Washington Associates

19,980.90 1,238.82 289.72Page 16 Kaizi Technology

40,990.65 2,541.42 594.36Page 21 AW Contracting

11,250.40 697.52 163.13Page 21 Southside Elementary

35,290.65 2,188.02 511.71Page 28 Camden School District

1,825.00 113.15 26.46Page 28 UMBA Institute

12,475.29 773.47 180.89Page 38 Kraft Knot Tool & Die

12,326.50 764.24 178.73Page 44 Bellewood World Herald

2,532.00 156.98 36.71Page 46 Wesson Inc

9,456.34 586.29 137.12Page 59 Jefferson County School Dist

15,003.00 930.19 217.54Page 59 Petroleum Oil & Gas

1,500.00 93.00 21.75Page 60 Board of Elections

Changes in SS withholding on W-2s

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# Name4491W page Issue Logic

Intro. Table 2 5 Line 40 : Cross out "Standard deduction"Austin: Add X for Line 10 - taxable state refundFleming: Add X for 15b, (IRA), 48 (CDC) and 58 (Add'l tax on IRA)Sterling: Add X for 39a (TP/Spouse Blind) - Delete X for 15b (IRA)

Basic 3 Webster 20

Note #1 says Anthony & Courtney married last year (presume 2013). Note 4 says they itemized last year (presume 2012) and recieved a refund of their state tax. Change to "…married 2 years ago…"

If married in 2013, they could not have filed a joint return in 2012. If they filed separately, then we need both returns to determine whether any portion of the state refund is taxable.

Basic 3 Webster --Bookmark for 2012 Answer for Webster is not right; it links to Washington answer Link should be corrected in e-version

Prob. A Graham 24Interview & Intake sheet - Dependent Joshua is marked as NO for “full time student”. Mark YES To avoid mis-interpretation

Prob. A Graham 30 Box 9b has entry - but Box 1 & 2 are the same. No contributions.To avoid confusion over why there is something is Box 9b

Prob. A Graham 33CDC, add "The camp was a day camp and involved no overnight stays." To avoid mis-interpretation

Adv. 4 Austin 37

5th bullet - add "Mark began taking annuity payments as soon as he retired." Pension should start the same date as retirement date. To avoid mis-interpretation

Adv. 5 Fleming 47 One World Publisher - W-2 withholding is 586.00 No change, but the number is unreadable

Problem

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# Name4491W page Issue Logic

Adv. 6 Sterling 51

1st bullet - change "plan" to "retirement plan which Timothy began receiving immediately upon retirement." Pension should start the same date as retirement date. To avoid mis-interpretation

Adv. 6 Sterling 52Collins Financial 1099-R has same EIN as Keener. Change Collins to 24-6xxxxxx To avoid conflict

Adv. 6 Sterling 53Emerson Pension 1099-R has same EIN as Funders Banking. Change Emerson to 24-8xxxxxx To avoid conflict

Prob. B Kent 70

Form 5695 won't be used in the return, but should be calculated, just in case. Add the following paragraph after Line 66: “If Form 5695 isn't used after completing the entire return, remove the form. Otherwise it would not pass MeF diagnostics when transmitting a return.” (It will pass diagnostics)

Poor training to leave it there. Volunteer should look at 1040 Pg 2, to see if it will even be considered.

Prob. B Kent 63

Commission on the sale of stock refers to the amount of commission that Kevin paid when he sold the Purdue stock. It should say "…paid $35. commission when he purchased the stock."

Without the commission on the purchase, students would have no practice making adjustments. Make new answers reflect this.

Prob. B Kent 69

Line 49: , end of paragraph below 1098-T: Add “Kevin wants to include Mary’s Tuition and Fees as an Education Credit (Form 8863), if eligible.”

This give the students practice with the idea that each student has to have their own page completed in Form 8863. And it does affect the final refund on the return.

Problem

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Suggested ERRATA for 2013 Pub 4012

Page D-18 (1099-R Box 7 Codes) Code J—In scope unless distribution is

taxable Code T—In scope unless distribution is

taxable

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ERRATA for 2013 Pub 4012

If not taxable

Page D-18—Codes J and T (Roth IRAs) are in scope unless distribution is taxable.

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QUESTIONS/COMMENTS?

Behind Every Great Man,There is A Surprised Woman

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