OVERVIEW
Talk to your instructor/LC before using this document. They may plan to cover some topics in class, want you to review additional or alternative material,
consider some topics of scope, have practice requirements, have information on who to contact if you have questions, etc.
This document can be used before, during or after studying tax law on IRS Link and Learn software (L&L) for “Advanced” certification. L&L (or Publication
4491) provides the training you need to pass the “Advanced” certification test, as well as most of what you need to prepare federal tax returns as a NH TaxAide volunteer. Additional training you require is addressed in this document: Tax-Aide policies and procedures, additional tax topics in-scope for Tax-Aide
volunteers, state tax returns for NH and bordering states, and other resources for Tax-Aide volunteers. Training for the SOC and I/I & QR test (taken before the
“Advanced” test) is also mentioned here.
USING L&L
L&L (and the supplemental training) doesn’t just teach tax law, it is “process-based training” (“PBT”): Tax law curriculum AND how to interview clients, how to
recognize a tax return is out-of-scope, what tax documentation you will see, how to use the Taxwise Online software (TWO), how to use references, etc. Use
your references (in L&L and elsewhere) while studying to get the full benefit of PBT. For references like Pubs 17 and 4012, and certain Tax-Aide references,
you might find it most effective to use your own hard-copy version and make notes.
Go to www.http://apps.irs.gov/app/vita/ to access L&L. This document follows the lessons for the “Advanced” student path on L&L (see the “Certification
Paths” tab at the top of the L&L website). For each topic start by first reading the Pub 4491 lesson, which is always listed under “References” under “Skills
Workout” or “Workout Resources”. And if training early (before January): Note that some L&L references will be to draft or 2014 documents that need to
be updated.
PRACTICE WITH TWO SOFTWARE
Preparing ‘fake’ tax returns with TWO is critical to learning to prepare tax returns as a Tax-Aide volunteer. The “Advanced” test includes taxpayer scenarios
that involve preparing returns using TWO. And, before you are certified to prepare returns for our clients you must prepare at least one (or more, see your
instructor/LC) practice return from the NTTC Workbook to demonstrate proficiency with TWO for federal returns and any state returns you will prepare.
There are several options for practice: Your instructor/LC will direct you to either Practice Lab, an early version of TWO provided by the IRS within L&L for
practice and test returns, or to the training region of TWO which includes all software updates. Note: TWO is typically not updated with state tax return
software until late January, so for state practice your instructor may direct you to last year’s TWO training region. Practice with this year’s version of TWO is
required for federal returns.
OTHER MATERIALS YOU WILL NEED
This document references the following frequently: Pub 17, Pub 4012, the Tax-Aide Modifications to Pub 4012 (“Pub 4012 Modifications”), the Tax-Aide Scope
Manual, NTTC (“NTTC” – a group of Tax-Aide volunteers) Workbook and certain NTTC training slides (Rel 2 is referenced, but this version was not available
when this document was written; slide #s referenced may not be accurate) and IRS forms/instructions. See the right column of the document for a list.
As noted above, most IRS documents are available within L&L, but even if they are you may want to refer to your own copy and take notes. There are also
several Tax-Aide and state tax references you will need and you may want to print or down load any that are not provided to you before starting. Most of
what you need can be found at www.nhtaxhelp.org under Training>Training for volunteering in 2016. Other IRS materials can be found at www.irs.gov and
Tax-Aide materials at the One Support Help Center (“OSHC”).
NH Tax-Aide Link & Learn Training Supplement
Topic
L&L Ref’c
Intake/
Interview & QR
Additional Training Information
NEW: This is a separate test for 2015. You need to pass it and the Standards of
Conduct test before you take the “Advanced” test.
For practice with interviewing, review the “Kate and her Kid – Advanced Interview
Exercise” at OSHC.
What’s New
Course Introduction
Legislative Extenders
Related Materials
Kate and her Kid –
Advanced Interview
Exercise
n/a
See the NH Tax-Aide “What’s New for 2015” document for a list of tax law, policy, scope,
etc. changes for this year.
“What’s New for 2015”
Skills
Workout, 3
Some tax topics indicated as ‘out of scope’ are in scope for Tax-Aide volunteers if they are
trained on the topic. L&L, 4012 and other IRS materials generally do not take this into
consideration. For information about scope, always consult the Tax-Aide Scope Manual
and Pub 4012 Modifications. The training is referenced in this document.
Tax-Aide Scope Manual
Pub 4012 Modifications
Skills
Workout, 16
See your instructor/LC about required practice.
n/a
This topic is not listed in the course menu on L&L, but is in Pub 4491, Part 1.
Pub 4491
These tax provisions expired, but may be extended by Congress for tax year 2015.
Congress typically does this in December, so this material is dealt with separately.
Pub 4012, Tab EXT
Your instructor/LC will direct you to read Pub 4491 lesson for training on the provisions
that are extended and that are considered in scope for your site or district.
Filing Basics
Note the following policy differences for Tax-Aide when reading 4491 Lesson 4:
4491, 4-4
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Tax-Aide volunteers are not required to ask for photo ID if a taxpayer is immediately
known (i.e., it isn’t necessary to start the return or have a conversation to recall their first
and last name). If an extreme circumstance exists LCs can approve an exception.
Exceptions should not be common practice. (Policy and Procedures Manual, policy 6.6)
Tax-Aide “Policy and
Procedures Manual”
Pub 4012, K-3
Pub 4012 Modifications
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Filing Basics (cont)
Dependency
Exemptions
L&L Ref’c
Additional Training Information
4491, 4-6
NEW: Documents with truncated SSNs (e.g., last four digits) are acceptable IF the
number is consistent with other tax documents AND the taxpayer has presented
acceptable government-issued photo ID.
4491, 4-7
Check with your site leadership to confirm this policy has not changed: Tax-Aide
volunteers can prepare a return for a taxpayer who has forgotten their SS card or other
document from Social Security IF a taxpayer has presented acceptable government issued
ID and their SSN can be confirmed using TWO carryforward data. Remind the taxpayer
to bring their SS card next year: We expect to have new software next year (so no
carryforward data) and this policy may change (Policy and Procedures Manual, policy 6.7)
4491, 4-16 &
4-17
Disregard material about Forms 1040-EZ & 1040-A: We use Form 1040 for all clients,
and our training and references (including Pub 4012) are geared to Form 1040.
4491, Lesson
7
After reading 4491 Lesson 7* review the Tax-Aide “Resource Tool For Tax Counselors”.
It has general info on the first page, and several flow charts that help analyze the
numerous tax laws and benefits regarding dependents. The tool is laminated and
generally referred to as the “Trifold”, but you will (confusingly) see other titles.



Review the Trifold instructions and Pub 4012, Tab C. Note situations when the
Trifold cannot be used and how the tool is used with Pub 4012.
For training on JUST the Trifold, read NTTC slide lesson “42 Qualifying Child
Charts”. Or, to reiterate the details of this critical and complex area of tax law,
read the “09 Exemptions” slides, which provide Trifold content and other training
regarding exemptions.
Practice using the Trifold and Pub 4012 to complete examples on L&L, the relevant
exercises in the Filing Status and Exemption Exercises in the NTTC Workbook and
for any practice returns you prepare.
* Your instructor/LC may want you to study the Trifold later than Lesson 7; some students
find it beneficial to look at the tool after studying all the tax benefits related to dependents.
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Related Materials
Resource Tool For Tax
Counselors
(if using the 2013
version update with “Trifold_Changes_2015_vs_2
013” on OSHC)
Pub 4012, Tab C
Pub 17, Chapter 3
Pub 4012 Modifications
NTTC slide lesson “09
Exemptions TY15 Rel2”
or “42 Qualifying Child
Charts TY15 Rel2”
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Topic
L&L Ref’c
Income
4491, 9-12
Additional Training Information
Related Materials
Note the following Tax-Aide scope difference when reading 4491 Lesson 9:
Tax-Aide Scope Manual
State Tax Refunds for years other than the prior year are in scope for Tax-Aide IF the
refund is fully taxable (Scope Manual, 1040 line 10). The State Tax Refund Worksheet
cannot be used to calculate the taxable amount of refunds for years earlier than the prior
tax year; it must be clearly taxable (or nontaxable because did not itemize in prior year) to
be in scope.
NTTC slide lesson “14
Income State Tax Refund
TY15 Rel2”
For training, see NTTC slide lesson “14 Income - State Tax Refunds” and the Pub 4012
Modifications for Tab D.
Pub 17, Chapter 12
Pub 4012; D-3 & 4, D-12
Pub 4012 Modifications
Note: The slides contain training re: complex calculations necessary when the taxpayer
had unused credits in the prior year. Ask your LC/instructor if this topic is in scope.
NEW: You may see Form W-2s with a new 16-alphanumeric verification code. The
code is an IRS test regarding fraud and identity theft prevention. There is a field on the
TWO W-2 entry screen for this code (if it’s there, enter it, but don’t worry if you don’t see
it).
Income – Business
Read 4491 Lesson 10 as directed on L&L, but note the following updates and Tax-Aide
scope differences:
4491, 10-15
Skills
Workout, 26
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General Note: The ‘scope’ lists in 4491/L&L regarding Business Income are not
necessarily all-inclusive, but the Scope Manual is a complete list of what is in and out of
scope for Tax-Aide (Scope Manual; Schedule C, 1099-MISC, 1099-K, etc.).
4491, 10-1
Skills
Workout, 7
NEW: The IRS increased the limit on Schedule C expenses from $10,000 to 25,000.
Note that some IRS materials (including the question on L&L page 7) may not reflect this
change.
4491, 10-1
SCOPE: For Tax-Aide Form 1099-K is in scope for self-employment income – but not
rental income such as Airbnb – IF no adjustments are made to the amounts reported on
Tax-Aide Scope Manual
Pub 4012; D-3 & 4, D-14
to 15, F-9 to F-14
Pub 17, Chapter 1 (SelfEmployed Persons)
Schedule C Instructions
Pub 334
Pub 4012 Modifications
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Topic
Income – Business
(cont)
L&L Ref’c
4491, 10-2
4491, 10-3
Skills
Workout, 1
4491, 10-8
Additional Training Information
the form (Scope Manual, F 1099-K). For training see Pub 4012 Modifications.
Note: Qualified Medicaid Waiver payments are included on Schedule C if the activity is
the taxpayer’s business. If not a business, it is ‘Other Income’ (see below).
Tax-Aide just uses Schedule C for business income. There are advantages in TWO:
Schedule C is necessary if a taxpayer has more than one business (TWO will not allow >1
Schedule C-EZ) and if you are preparing a state return for the taxpayer the software may
not prepare the state return correctly from the C-EZ). You can disregard the material on
L&L about Schedule C-EZ.
Related Materials
“Guidelines for Preparing
Schedule C” (OSHC>Tax
Training>Policy/Tax
Law)
NTTC slide lesson “16
Income Business TY15
Rel2”
SCOPE: For Tax-Aide all leases are not out of scope. Rental expense for equipment is
in scope IF the lease is for more than 30 days and the equipment is NOT a vehicle (Scope
Manual, Schedule C). Note that calculating the deduction for a vehicle involves reduction
by an “inclusion amount” and this calculation is out of scope.
For training see Pub 4012
Modifications, Tab D and the “Guidelines for Preparing Schedule C”.
Additional Training:
 Business income can be complicated, and many taxpayer situations are out of
scope for Tax-Aide volunteers. In addition to Pub 4012, Tab D you must also
consult the Pub 4012 Modifications and Scope Manual during the client interview
if there is any possible business income. Other helpful resources: Pub 17 (not
much), the Tax-Aide “Guidelines for Preparing Schedule C, Schedule C Instructions
and Pub 334.
 You may also find it helpful to review the NTTC slide lesson “16 Income - Business”
slides for training and examples.
 There are no business income questions in the NTTC Workbook quizzes, but many
practice returns contain business income topics.
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Topic
L&L Ref’c
Income – Capital Gain
or Loss
Additional Training Information
Note the following clarifications and Tax-Aide scope differences when you read 4491
Lesson 11:
4491, 11-3
Skills
Workout, 42
4491, 11-4
Skills
Workout, 42
4491, 11-19
Skills
Workout,42
There is no scope difference, but some statements about gifted property in L&L are
confusing. Tax-Aide scope is clear: Sale of gifted property is in scope as long as the
asset is otherwise in scope (e.g., stock, in-scope bonds for Tax-Aide) AND the taxpayer
provides the acquisition date and basis (Scope Manual, Schedule D). Determination of
basis for gifted property is complex and cannot be calculated by a volunteer; the taxpayer
will likely have documentation of this information.
There is no scope difference, but some statements about sale of property inherited from
2010 decedents is confusing on L&L. Tax-Aide scope is clear: Sale of inherited property
from a 2010 decedent is in scope IF taxpayer can provide the acquisition date and basis
(Scope Manual, Schedule D). A volunteer cannot calculate the basis for the sale of
property inherited from a 2010 decedent. Also: The sale of an inherited asset is in scope
as long as the asset is otherwise in scope (e.g., stock, in-scope bonds for Tax-Aide).
SCOPE:
•
•
•
Related Materials
Tax-Aide Scope Manual
Pub 4012; D-3 & 4, D-16
to 19
Pub 17, Chapters 13-16
Schedule D Instructions
Pub 4012 Modifications
NTTC slide lesson “17
Income Capital Gains and
Losses TY15 Rel2”
For Tax-Aide bond transactions are in scope (Scope Manual, Schedule D) IF:
they matured (redeemed or matured bonds are not a sale, but are entered to TWO
and reported to the IRS similarly to a sale)
they were sold with no gain or loss
the sale is reported on a brokerage statement with a capital gain or loss only
(ordinary income/loss is out of scope)
For training, see the Pub 4012 Modifications, Tab D and NTTC slide lesson “17 Income –
Capital Gains and Losses” (slide # 16-21).
4491, 11-19
Skills,
Workout,42
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SCOPE: For Tax-Aide worthless securities are in scope (Scope Manual, Schedule D).
This involves a security that becomes totally worthless (“0”, not even $.01) during the
year. It’s not a sale, but the loss of value is entered to TWO (and reported to the IRS)
similarly to a sales transaction. There is training in the “17 Income – Capital Gains or
Losses” slides (slide # 91) but entry is easy – See Pub 4012 Modifications
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Topic
L&L Ref’c
Income – Capital Gain
or Loss (cont)
Additional Training Information
Related Materials
Additional Training:
 This topic is complex. In addition to the slides specified above, you may want to
review other material in “17 Income – Capital Gains and Losses” for additional
training and examples. Other helpful resources: Pubs 17 & 4012, Schedule D
Instructions.
 There is a Capital Gains or Losses (re: stocks) quiz in the NTTC Workbook.
Income – Retirement
Income
Read 4491 Lesson 12 as directed on L&L
Aide:
but note the following differences for Tax-
Form 4852 can be used for missing 1099-R as well as missing W-2s, but isn’t explained on
L&L. For training read NTTC slide lesson “18 Income – Retirement” slide # 72-80.
4491: 12-2, 4
& 13
Skills
Workout,24
4491, 12-4 &
12-13
Skills
Workout,
18 to 20 & 24
Tax-Aide Scope Manual
Pub 4012; D-3 & 4, D-2025, 27
Pub 17, Chapter 10
SCOPE: Several Form 1099-R codes listed as out-of-scope in Pub 4012 are in scope for
Tax-Aide: 6, L and W and codes J and T if distribution is not taxable (Scope Manual, F
1099-R & CSA 1099-R). For training, see Pub 4012 Modifications and also The NTTC slide
lesson “18 Income – Retirement” (slide # 14, 56-57).


Codes 6, and W are not mentioned in 4491/L&L, but are listed at 4012, D-21 & 22
as out-of-scope.
Codes J & T are specified as out of scope in 4491/L&L and also at 4012, D-21 & 22.
These codes are for Roth IRA distributions that are in scope IF not taxable at all.
Form 8606 Instructions
Pub 4012 Modifications
NTTC slide lesson “18
Income Retirement TY15
Rel2”
NH DP-10 Reference
1099-R, Box 7 = “D”: This is not in Pub 4012 Modifications, Tab D and you may want to
make a note at Pub 4012, D-22 that 1) Unless the taxpayer knows the distribution is all
taxable this income is out of scope if box 2 is blank/taxable amount is not determined
because the General Method (which is out of scope) would be necessary to calculate the
taxable amount and 2) this income is taxable in NH (see the NH DP-10 Reference).
SCOPE:
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For Tax-Aide Form 8606 (Part I only) is in scope for distribution of
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Topic
L&L Ref’c
Income – Retirement
Income (cont)
4491, 12- 9 &
10
Skills
Workout, 24
Additional Training Information
nondeductible IRA contributions.
Related Materials
Look at Form 8606 in the “References” on L&L.
Note: The distribution of nondeductible contributions is addressed here. For training,
see the Pub 4012 Modifications, Tab D and the Form 8606 Instructions. Also available:
NTTC slide lesson “18 Income – Retirement” (slide # 9, 20-23). Nondeductible
contributions are addressed in “Adjustments to Income”. Read the instructions at Form
8606 Part I: The first two bullets are in scope for Tax-Aide; Form 8606 Part I is used
when the nondeductible IRA contribution is made AND when those nondeductible
contributions are distributed.
SCOPE: Tax-Aide can use Form 5329, Part IX to waive the additional tax for excess
accumulation, or failure to take RMD (Scope Manual, Form 5329). This is covered under
“Other Taxes”.
Income – Schedules
K-1 and Rental
4491, 13-1 &
13-2
Skills
Workout,
1
Income – Social
Security Benefits
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Be careful when reading 4491 Lesson 13: Much of this L&L/4491 lesson applies only to
active duty military taxpayers whose returns are prepared and QR’d by volunteers with
“Military” certification. And there is a scope difference for Tax-Aide:
Tax-Aide Scope Manual
SCOPE: For Tax-Aide income for land rental is in scope IF there are no related expenses
(Scope Manual, Schedule E). This is similar to the training on L&L regarding royalties
reported on a Schedule K-1, but land rental income is in scope for us even if not on a
Schedule K-1 (e.g., Form 1099-MISC, cash not reported). For training see the Pub 4012
Modifications, Tab D. Also available: NTTC slide lesson “19 Rent and Royalty”.
Pub 4012 Modifications
Note the following Tax-Aide scope difference when reading 4491 Lesson 15:
Tax-Aide Scope Manual
SCOPE: The US has treaties with Canada and Germany that provide for treatment of
their social security-like retirement benefits as if they are US social security when paid to a
US resident. For Tax-Aide it is in scope to prepare returns with these Canadian or
German benefits (Scope Manual, 1040 lines 20 a-b). For the tax law see Pub 915 (under
References on L&L).
Pub 4012, D-26 to 27
Pub 4012; D-3 & 4, D-28
NTTC slide lesson “19
Rent and Royalty TY15
Rel2”
Pub 17, Chapter 11
Pub 4012 Modifications
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L&L Ref’c
Income - Other
Income
4491, 16-2
4491, 16-3
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Additional Training Information
Related Materials
See Pub 4012 Modifications, Tab D: The process is the same as for US social security.
Be careful when reading 4491 Lesson 16: It contains curriculum relating to
“International” certification. There is also a Tax-Aide scope difference, and the new
ABLE accounts are explained here:
Pub 915, page 5
Tax-Aide Scope Manual
SCOPE: Long-term care insurance payments are reported to taxpayers on Form 1099LTC and are in scope for Tax-Aide. This income is reported on Form 1040 line 21; Form
8853 Section C must be prepared (the rest of Form 8853 is out of scope). For training
see Pub 4012 Modifications, Tab D. Also available: NTTC slide lesson “23 Income
Other” (slide # 12-17).
Pub 17, Chapter 12
Note: Qualified Medicaid Waiver Payments are mentioned at 4491, 10-2 in relation to
business income. If the taxpayer is not in the business of providing this care, however, it
is reported as ‘other income’. Some of these payments are considered ‘difficulty of care”
payments, and must be excluded from income. There is little training on L&L; read NTTC
slide lesson “23 Income Other” (slide # 23-32). NEW: Previously difficulty of care
payments could be excluded from income, but the IRS has clarified that these payments
must be excluded from income (i.e., it's not an option for the taxpayer). This is the case
for 2015 as well as any 2014 tax returns prepared or amended. Note that this may be a
big impact on client income and could impact benefits (e.g., ACA/PTC, EIC).
NTTC slide lesson “23
Income Other TY15 Rel2”
Pub 4012, D-3 & 4
Form 8853 Instructions
Pub 4012 Modifications
NEW: ABLE account training is located here.
Warning: Content here says that if 1099-Q distributions exceed qualified expenses the
amount is taxable and reported on Line 21, but this situation would require preparation of
Form 5329 Part VIII, which is out of scope. See Pub 4012 Modifications, Tab D
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L&L Ref’c
Adjustments to
Income
4491, 18-5
Itemized Deductions
4491, 21-10
Skills
Workout, 37
4491, 22-1
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Additional Training Information
Related Materials
Note the following Tax-Aide scope difference when reading 4491 Lesson 18:
Tax-Aide Scope Manual
SCOPE:
Pub 4012, E-5
Form 8606 Part I is in scope for Tax-Aide volunteers (Scope Manual, 8606)
Distribution of nondeductible contributions was addressed earlier, this lesson addresses
nondeductible IRA contributions. This is not mentioned in the Pub 4012 Modifications;
you may want to make a note at 4012 E-5. It’s easy: TWO calculates deductibility of a
traditional IRA contribution and generates Form 8606. You obtain the amount of any
non-deductible contributions made in prior years from the taxpayer and enter to Line 2.
For more training read NTTC slide lesson “24 Adjustments to Income” (slide # 13)
Pub 17, Chapters 17-19
Note the following Tax-Aide differences when reading 4491 Lesson 21:
Tax-Aide Scope Manual
SCOPE: For Tax-Aide non-cash charitable contributions are in scope IF over $500 but
not over $5,000 (Scope Manual, F 8283). Form 8283 is required. For training see Pub 4012
Modifications, Tab F. Also available: NTTC slide lesson “26 Itemized Deductions” (slide #
45-50).
4012, F-5 to F-8
NTTC slide lesson “24
Adjustments to Income
TY15 Rel2”
17, Chapters 21-29
Instructions for Forms
SCOPE: When studying the “Advanced” path you will not see 2016-EZ mentioned, but for 8283 & 2106-EZ
Tax-Aide the deduction of unreimbursed employee business expenses is in scope (Scope
Manual, F 2106-EZ). For training see the Pub 4012 Modifications, Tab F. Also
Pub 4012 Modifications
available: NTTC slide lesson “26 Itemized Deductions’ (slide # 53-54, most content is in
the notes).
NTTC slide lesson “26
Itemized Deductions
You may also read 4491 Lesson 22.
In the “Advanced” certification path you will not
TY15 Rel2”
see this “Military” lesson, but if you have 4491 you can see 2106-EZ material. Avoid
other “Military” content (i.e., any reimbursement requires Form 2106 which is only in
scope for “Military” certified volunteers preparing or reviewing returns for active duty
taxpayers).
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ACA
L&L Ref’c
Additional Training Information
NEW: TWO and our references from the IRS have been revised since the first year of
ACA (TY 2014).
NH Tax-Aide “ACA
Changes for 2015”
Training for New Volunteers:
Your instructor may have you complete this ACA training after other tax topics have been
completed, at least after 4491 Lesson 7 so you understand references to dependents.
 Read 4491 Lesson 3, consulting Pub 4012 (with Pub 4491X updates) during this
training. Note: Most L&L links were to outdated 2014 material when this
document was written; until updates are verified L&L should be avoided for ACA
training.
 Watch the “Examples” ACA video on Practice Lab* (click on TaxWise IRS Training,
then ACA training) for a TWO demonstration. Do not watch the other video on
“Affordability”.
Tax-Aide “ACA Updates
and Clarifications for
TY2014 2015-11-20”
Training for Returning Volunteers:
 Read “ACA Changes for 2015” for a summary of what is new
 Review the Tax-Aide “ACA Updates and Clarifications for TY2014”, it has been
updated
 Review Pub 4012: It has changed substantially, but has old TWO screenshots.
TWO 2015 screenshots and other updates will be provided in Pub 4491X
 Watch the CBPP webinars at http://www.healthreformbeyondthebasics.org/.
Click on “For Tax Preparers” to see three webinars geared to volunteers who
prepared returns with ACA in 2014. The first two deal with tax law changes, the
third contains examples prepared on TWO (using Practice Lab*). Don’t just look
at the slides; they do not contain information in the webinar audio.
 There is a video on Practice Lab (click on TaxWise IRS Training, then ACA training)
called “Examples” that shows TWO entries using Practice Lab*. Note there is also
an “Affordability” video but there are errors in this presentation and it is not
recommended.
 NTTC “36 Affordable Care Act” slides, which include TWO 2015 information and a
lot of detail on complex ACA topics are expected in early January in “Release 2” of
the slides. Early versions are available on OSHC (see Release 1a).
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Related Materials
Pub 4012, Tab ACA
Form 8965 & 8962
Instructions
CBPP webinars
(returning volunteers
only)
Practice Lab “Examples”
video
NTTC slide lesson “36
Affordable Care Act TY15
Rel2”
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ACA (cont)
L&L Ref’c
Additional Training Information
Related Materials
All volunteers need ACA practice: There is some in L&L, but the NTTC Workbook has
ACA exercises and practice returns with a variety of ACA situations. Your instructor/LC
will tell you what practice returns they require.
Warning: 2014 TWO training software is missing significant ACA updates for 2015. To
prevent confusion only use 2015 TWO training software to practice ACA (i.e., other than
just checking “full” for MEC).
* Practice Lab and TWO Training contained software glitches that had not been
fixed when this document was written. The “Examples” video and 3rd CBPP
webinar do not show these glitches in their TWO demos, but the webinar does
mention some problems.
Education Credits
Your instructor/LC will instruct you on which of the following training approaches apply
to you/your site:
Training for new volunteers or volunteers at sites that see few clients with higher
education expenses:
 Read 4491 Lesson 24 and review the material on L&L
 If the tuition and fees adjustment is extended it will be covered under “Legislative
Extenders”
 Review Pub 4012, Tab-J and the Pub 4012 Modifications, Tab D (Form 1099-Q
distributions), Tab H (early distributions for higher education expenses) and Tab J
(reference to the Tax-Aide “Education Cookbook”)
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Pub 4012, Tab J
Pub 17, Chapters 19 & 35
Pub 4012 Modifications
Tax-Aide Education
Cookbook
NTTC slide lesson “28
Education Benefits TY15
Rel2”
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NH Tax-Aide Link & Learn Training Supplement
Topic
L&L Ref’c
Education Credits
(cont)
Additional Training Information
Related Materials
Training for experienced volunteers at sites that see clients with complex education
expense situations:
 Review the NTTC “Education Benefits” slides for comprehensive information on
education-related tax law (including the tuition and fees adjustment if it is
extended by Congress, problems with the 1098-T, impact of a Department of
Treasury interpretation regarding unrestricted scholarship/grant income, etc.).
Note that Release 2 of the slides was not available when this document was
written; but this final version may have more TWO 2015 material and information
about the new Tax-Aide Education Cookbook and Education Calculator.
 Review Pub 4012, Tab-J, including the Pub 4012 Modifications, Tab D (Form 1099Q distributions), Tab H (early distributions for higher education expenses) and Tab
J (reference to the Tax-Aide “Education Cookbook”)

CTC
Read the Tax-Aide “Education Cookbook” document. View the example
and video tour in the instructions tab of the “Education Calculator”.
NEW: It is mentioned in the “What’s New” lesson on L&L (page 16) but not in this lesson
that the refundable CTC, or Additional CTC, is not available to taxpayers who elect to
exclude foreign earned income. Note that impacted clients would only be in scope for
“International” certified volunteers.
Other Taxes
4491, 28-5 &
7
Skills
Workout, 13
SCOPE: Tax-Aide can use Form 5329, Part IX to waive the additional tax for excess
accumulation, or failure to take RMD (Scope Manual, Form 5329). For training read Pub
4012 Modifications, Tab H. Also available: NTTC slide lesson “32 Other Taxes” (slide #
16-24).
There isn’t any practice for this topic. For Part I there is an example on OSHC (“Form
5329 Waiver of Early Withdrawal Penalty example”).
Note:
Page Document1
Form 5329 was revised for 2015 and L&L may not have the updated version.
Tax-Aide Scope Manual
Pub 4012, Tab H
Pub 4012 Modifications
Form 5329 Instructions
NTTC slide lesson “32
Other Taxes TY15 Rel2”
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NH Tax-Aide Link & Learn Training Supplement
Topic
L&L Ref’c
Quality Review
Amended and Prior
Year Returns
4491, 34-5
Additional Training Information
Related Materials
This lesson is on L&L, but it is missing from the Course Menu. To see this material, click
on the blue forward arrow under the “Course Menu” button when you are in the “Refund
and Amount of Tax Owed” lesson.
Note the following Tax-Aide policy difference when reading 4491 Lesson 34:
This is a rare situation where Tax-Aide policy is more restrictive than the IRS policy for
VITA: Prior year returns can only be prepared and quality reviewed by volunteers
certified for the relevant tax year (Policy Manual 4.3.4)
NH Form DP-10
n/a
Read the NH Tax-Aide “NH DP-10 Reference” and review the Form DP-10 Instructions and
Checklist. You may also want to review instructions and forms relating to business
income and DP-2210.
Prepare the “MCCOOK 2014 NH Problem” practice return and complete the quiz.
your instructor/LC for answers.
See
n/a
1040-X Instructions
Tax-Aide “Policy and
Procedures”
NH DP-10 Reference
DP-10 Instructions and
Checklist, other forms
and instructions
Read the “MA Form 1 NR Reference” and review the Form 1 Instructions from MA DOR.
Prepare the “Clark MA NR on TWO 2014” practice return.
answers.
Form 1 Instructions from
www.mass.gov/dor
See your instructor/LC for
A TWO 2015 practice return is planned for January when the software is updated.
Page Document1
Pub 17, Chapter 1
MCCOOK 2014 NH
Problem without
Answers
MA Form 1 NR Reference
A TWO 2015 practice return may be available in January when the software is updated.
MA Non-resident
Form 1
Pub 4012, Tab M
CLARK 2014 MA NR
Problem without
Answers
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NH Tax-Aide Link & Learn Training Supplement
Topic
ME Non-resident
Form 1040
L&L Ref’c
n/a
Additional Training Information
Related Materials
Review the ME Form 1040 Instructions from ME DOR at www.state.me.us/revenue
ME Form 1040
Instructions
Prepare the “HUDSON 2014 ME & VT NR Problem” practice return and complete the quiz.
See your instructor/LC for answers.
A TWO 2015 practice return may be available in January when the software is updated.
VT Non-resident
Form IN-111
n/a
Review the VT Form IN-111 Instructions from VT DOR at www.tax.vermont.gov
Prepare the “HUDSON 2014 ME& VT NR Problem” practice and complete the quiz.
your instructor/LC for answers.
Form IN-111
Instructions
See
A TWO 2015 practice return may be available in January when the software is updated.
Tax-Aide Policy and
Procedures
TWO software
n/a
Read the NTTC “Volunteer Site Policies and Procedures Training” slides.
n/a
New counselors:
Read the NTTC ‘Intro to TWO” slides and Pub 4012 tab N.
All counselors: Prepare practice returns from the NTTC Workbook as directed by your
Instructor or LC.
Page Document1
HUDSON 2014 ME & VT
NR Problem without
Answers
HUDSON 2014 ME & VT
NR Problem without
Answers
Pub 4012, Tab N
NTTC “02 Intro to
Taxwise TY 15 Rel2”
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