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Carl Kantner
Training Using New NTTC Materials
CO1 IW 2018 2
Two Objectives ─ Provide Instructors
with tools to facilitate classroom instruction
─ Provide volunteers with exercises for proficiency and certification
2018 Workbook Revised
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Introduction/Table of Contents
Training Exercises (New)
Practice Exercises
Quizzes
Contents
Training Exercises Practice Exercises
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For Instructor use in a classroom setting
Contain all the core topics usually encountered on the Advanced Exam
Separate Instructor Guide
PowerPoint Presentations
Provided for volunteers to reinforce/refresh knowledge and skill
For volunteers to demonstrate proficiency and meet certification requirements
Two Types of Exercises
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Core Exercise Series (four exercises)
─ Designed for new volunteers
─ Core topics taught using four return scenarios
─ Instructor Guide provides information and Ideas
─ PowerPoint Presentations
Core Inclusive Exercise
─ For new or returning volunteers
─ Single Exercise containing all core topics
─ Instructors teach topics in old 1040 line-by-line approach
─ Instructor Guide provides additional information
Training Exercises
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Each lesson is designed around an exercise return
Separate Instructor Guide provides information and ideas
─ Single Working Taxpayer
─ Single Working Parent
─ Young Married Couple w/Self-Employment Lesson
─ Senior Married Couple w/Capital Gain/Loss Lesson
─ ACA Supplement
Exercises require class to conduct an interview
Example discussion points are provided for each tax topic
Core Exercise Series
Tom Andrews
Single Working Taxpayer
Tom Andrews – Single Working Taxpayer Lesson
8
This lesson will focus on a simple tax return for a typical single employed taxpayer
The following tax topics will be discussed:
─ Single Filing Status
─ Income: Wages, Interest, and Unemployment
─ Adjustments: IRA Deduction and Student Loan Interest
─ Standard Deduction
─ Credits: Retirement Savings Credit
Single Working Taxpayer
Tom Andrews – Single Working Taxpayer Lesson
9
Two criteria: ─ Marital status on last day of tax year
• Federal definition – “married” – Legal marriage under laws of any state or country – Does not include civil unions or registered domestic
partners
─ Persons living in the home (may or may not be dependents) or supported by taxpayer
Filing Status
Tom Andrews – Single Working Taxpayer Lesson
10
Many tax items affected by filing status ─ Necessity to file a return (Pub 4012 Page A-1 Chart A)
─ Standard deduction (Pub 4012 Page F-1 Exhibit 1)
─ Tax rate bracket
─ Eligibility for certain credits (e.g., Pub 4012 Page I-3 Step 3, and others)
Filing Status Importance
Tom Andrews – Single Working Taxpayer Lesson
11
Single
Married filing jointly (MFJ)
Married filing separately (MFS)
Head of household (HoH)
Qualified widow(er) (QW)
Five Choices for Filing Status
Pub 4012 Tab B
Tom Andrews – Single Working Taxpayer Lesson
12
Not married as of December 31
Married, but legally separated
There may be a more advantageous filing status if the taxpayer has dependents or other qualifying person (covered in later lesson)
Filing Status: Single
Tom Andrews – Single Working Taxpayer Lesson
13
Taxable vs Non-Taxable ─ Examples?
─ Turn to TAB D-1
Earned vs Not Earned ─ Examples?
─ Turn to TAB I-1
Income
Tom Andrews – Single Working Taxpayer Lesson
14
Earned or Not Earned?
Wages are reported on form W-2
See Intake/Interview Form
Income: Wages
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Each exercise requires the class to conduct an interview
─ Volunteers review the I&I Sheet and taxpayer documents
─ Volunteers then interview the taxpayer (Instructor)*
─ Interview topics and responses are provided in the Workbook Instructor Guide
─ Volunteers update and annotate the I&I Sheet in response to the interview
* Option: two Instructors could conduct the interview in a role play format
Training Exercise Interview
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Example from the Workbook Instructor Guide
─ Tom Andrews (Single Working Taxpayer) marked Yes for receiving unemployment benefits
• There is no 1099-G
• Tom replies he received benefits for two months while laid off but did not receive the form
• Instructor prompts discussion: “What are some options?”
• Instructor states that Tom is able to call the Unemployment Office and provides the amount received, taxes withheld and address and EIN of the agency
─ Volunteers record this information on the I&I sheet
Interview Example
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After volunteers make a TaxSlayer entry Instructors have an opportunity to reinforce learning points
The guide provides example discussion points for each tax topic
Training Exercise Discussion Points
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Tom Andrews (Single Working Taxpayer) makes a contribution to his IRA
After volunteers enter this in TaxSlayer Instructors could prompt discussion
─ What limits this deduction?
─ What effect can this have on the return?
─ Was a retirement savings credit generated? What limits the retirement savings credit? What form will be printed for the taxpayer?
Discussion Point Example
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Focused (New) – Five exercises that focus on specific tax topics
Core* – Exercises that contain core topics that all volunteers must be familiar with
Comprehensive* – Exercises that contain advanced topics which most experienced volunteers should be comfortable handling
Specialty* – Two exercises that contain advanced topics (HSA and Education Benefits with unrestricted scholarships)
*Refreshed versions of last year’s workbook exercises
Practice Exercises
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Each exercise is focused on a specific core topic
Instructor Guide provides additional information and ideas
─ Basic Income
─ Self-employment Income
─ Retirement Income
─ Investment Income
─ Itemized Deductions and Education Benefits
Exercises can be used with the Core Training Series to reinforce the lesson topics
Focused Exercises
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A single exercise containing all the core topics
Separate lessons in old Form 1040 line-by-line sequence
AGI and Refund Monitors included to stay on track
Requires class to conduct an interview
Best use would be for returning Counselors in a classroom setting to refresh their knowledge and software skills
Core Inclusive Exercise
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Same as last year:
─ ACA Quizzes
─ Filing Status/Dependent Quizzes
─ Tax Topic Quizzes
Quizzes
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Separate document to be distributed electronically through TRSs
Information and ideas for using the Training Exercises in the classroom
Instructor Guide
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Instructor Guide for Tax-Aide NTTC Workbook
I will send an electronic copy to any instructor that requests one
Instructor Guide
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Introduction with Table of Contents
Individual Guides for each Training Exercise
Notes for each Practice Exercise highlighting key learning points
Detailed notes for the two Specialty Exercises
Appendix - Separate Interview Notes for the Training Exercises for use outside of the classroom
Appendix - Example training schedules (New and Returning Volunteers)
Instructor Guide Contents
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A PowerPoint Presentation has been prepared for each of the four exercises in the Core Training Exercise Series
Slides drawn and adapted from the various NTTC Training Slide Sets
Slides prompt volunteers to open and review the Volunteer Resource Guide (Pub 4012) wherever possible
Slides for TaxSlayer data entry prompt volunteers to refer to Volunteer Resource Guide
Instructors should delete, add, or modify slide to meet district training needs
Presentations are available in the Portal Library
PowerPoint Presentations
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New Volunteer Orientation
Policy and Procedures Review
Client Facilitator Training
NTTC Training Slides (Release 1) 44 Topics
Additional Resources from NTTC Available in the Portal Library
New Volunteer Counselor Orientation TY2018 {Colorado, Your District} {Date}
For All Volunteers Tax Year 2018
Tax-Aide Policies and Procedures Review
Tax Year 2018
This training supplements the Tax-Aide Policies and Procedures training which is required for all AARP
Foundation Tax-Aide Volunteers
The Client Facilitator
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Questions?