NY3 Tax Training
Committee Update
Ed Hogarty
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NY3 Instructor Workshop - November 2015
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Committee Members
● Lucy Anich
● Sheryl Campbell
● Joe Ciccarino
● Frank Machung
● Karen Martino
● Joanne Passineau
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NY3 Instructor Workshop – November 2015
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Training Highlights
● Training
● Scope
● Affordable Care Act
● Education Benefits
● State Tax Assistance Program
● Certification Requirements
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Sep 2015 Regional Meetings
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Training
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NY3 Instructor Workshop – November 2015
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Training Approach # 1
Method
TWO Immersion
Adult Learning Principles
Focus on “Hands ON” TWO
Training
New Instructor Guide
Tools
Tailored Training
Lesson Plans
Use of Mentors
NTTC Slides
Potential Use of Webinars
Training Templates
Sharing of Ideas and Plans
Pubs 4012 / 4491 / TP300
Problems & Exercises
Link & Learn
CCH Tutorials
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TWO Immersion Webinar October 2015
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Training Approach #2
● Blended Learning
 Volunteers who can self-study
 Do
not have time for extensive classroom
work
 Geographic challenges for classroom setting

Classroom Requirements
 Course
Introduction
 TaxWise Introduction
 Tax-Aide Policies and
Procedures
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 Standards
of Conduct
 Interview Techniques
 Quality Review
NY3 Instructor Workshop – November 2015
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Other Training
● COD for residence (if extended) and HSA
will be self-train and certify via IRS Link
& Learn
● New IRS Intake/Quality Review test for
Counselors

Client Facilitators do not need to take
test, but should have awareness training
on both processes
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NY3 Instructor Workshop – November 2015
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Training Requirements?
● Question for each Instructor team –
what do your volunteers need to know
to service your taxpayers



Fundamentals
Other applicable
in-scope
Changes –
year-over-year
Everything
Else
Not
Applicable
Fundamentals
In-scope Tax Law
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NY3 Instructor Workshop – November 2015
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Scope Update
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NY3 Instructor Workshop – November 2015
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In-scope tax
law for TaxAide
Scope
● Tax-Aide scope is national

No local scope for slivers of the country
● If a form or schedule or part of either is
not explicitly in scope, it is out of scope
● Tax-Aide scope is fixed at the beginning
of each tax season
● Scope Manual trumps 4491 & 4012
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Sep 2015 Regional Meetings
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Scope (cont.)
● There is no requirement that every
counselor must be taught all in-scope
tax law
● If a counselor was not trained on an in-
scope tax law topic, that topic is out-ofscope for that counselor
● Counselors must still pass the Advance
test to be certified
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NY3 Instructor Workshop – November 2015
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Volunteer Protection Act of 1997
● Volunteer not liable for harm caused by
his/her act or omission if:

Received IRS/AARP training

Harm not wilful

Acting within scope of training

Following AARP policies and procedures
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NTTC Training – Tax Year 2015
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Potential Consequences for Going Out of Scope
● Personal liability for any taxpayer action
● Program liability for any taxpayer action
● Counselors removed from program
● Site shut down
● Program grant in jeopardy
“No good deed deserves to go unpunished”
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NTTC Training – Tax Year 2015
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Scope Change Process…
● Perceived need at any level
● Request for proposed change submitted
up the chain – can be vetoed at any
point
● NTTC submits requests to VP and then to
NLT once a year at end of April
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Sep 2015 Regional Meetings
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Process for Requesting Change in
Scope
Counselors propose
change to DC –
DC reviews
State Coordinator
reviews
Regional
Coordinator
reviews
NTTC reviews and
refines proposal
VP AARP
Foundation TaxAide reviews
National
Leadership Team
approves
IRS/SPEC reviews
approves/denies
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Changes incorporated into
training documentation as
necessary
NY3 Instructor Workshop – November 2015
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ACA Update
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NY3 Instructor Workshop - November 2015
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ACA Update
● ACA continues in scope for Tax-Aide
except for

Shared Policy Allocation
(Form 8962, Part 4)
 Need
to determine early in interview
 Question on Intake Sheet

Alternative Calculation for Year of
Marriage (Form 8962, Part 5)
 No
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easy way to determine options
NY3 Instructor Workshop – November 2015
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ACA Update (cont.)
● Several first year exemptions no longer
apply
● Increases to SRP amounts: $95  $325 per
person
● Revisions to Pubs 4491 and 4012 to
improve ACA content
● Expect changes to TaxWise ACA Worksheet
based on early look, but do not have
details
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Sep 2015 Regional Meetings
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ACA (cont)
● ACA topics included in 15 NTTC Workbook
problem returns plus 35 ACA training
exercises
● Taxpayers do not need to provide proof of
insurance (unless due diligence raises
questions)
● Taxpayers who received APTC in 2014 and
did not file a 2014 tax return will not
receive APTC in 2016
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Sep 2015 Regional Meetings
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Education Benefits
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NTTC Webinar – Oct 2015
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New Approach
● Dept of Treasury interpretation

Takes a more time to train

Some sites see VERY few students
Therefore:

Train so that counselors understand the
issue.

Have resources available
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NTTC Webinar – Oct 2015
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Resources
● Pub 4012 Tab J (especially J-2 and J-3)
● Education Cookbook
● Education Calculator
● Education Spreadsheet (if you can’t use
the Calculator)
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NTTC Webinar – Oct 2015
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State Tax Assistance
Program
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Sep 2015 Regional MeetiNY3 Instructor
Workshop – November 2015
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State Tax Returns
● Situation: Taxpayer requires return from
another state which the counselor has
not been trained to prepare
● Options:
1. Turn taxpayer away
2. Ignore other state return
3. Rely on TaxWise to get it right
4. Get help to complete other state return
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Sep 2015 Regional MeNY3 Instructor Workshop –
November 2015
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State Tax Assistance Program
● Experienced volunteers provide
assistance on their home state tax
returns

Excludes federal tax assistance
● Phone and TaxWise Online
● Not “instantaneous” – second visit for
taxpayer necessary to complete returns
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NY3 Instructor Workshop – November 2015
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State Tax Assistance Program (cont)
● Pilot for tax year 2014

Limited number of states that could
request assistance

Limited number of states that provided
assistance

Requests submitted through OneSupport
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NY3 Instructor Workshop – November 2015
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Conclusions
● Generally positive – assisting counselors
provided the help needed to properly
complete their state returns
● Doesn’t necessarily fit all sites
capabilities/needs
● Must keep security of taxpayer data in
mind, i.e., don’t provide Client ID and User
Name for new TWO user in same email
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NY3 Instructor Workshop – November 2015
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Certification
Requirements
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NY3 Instructor Workshop – November 2015
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Certification Tests
● All Volunteers – IRS Standards of Conduct test

Note: Initially the test questions in Pub 4961 and Form 6744 did
not match – Form 6744 revised on 10/19/15 to match Pub 4961
● Local Coordinators, Shift Coordinators and Counselors

Intake/Interview and Quality Review training and test –10
questions – New
 See Pub 5101 (electronic only)
● Counselors

Advanced test


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35 instead of 40 questions
2014 test – 3 ACA questions
2015 test – 6 ACA questions
NTTC – Oct 2015
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NY3 Requirements Summary
● Attend session on policy and Procedures and standards of
conduct
● Pass Ethics and Advanced Tests
● Complete four practice problems
● Submit Completed and signed volunteer agreement form
● Instructors complete certification no later than Dec 31,
2015
● Counselors should complete certification no later than Jan
25, 2016
● Each district must send List of certified volunteers to TRS
and ADS
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NY3 Instructor Workshop – November 2015
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NY3 Tax Training Committee
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NY3 Instructor Workshop – November 2015
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