Instructor Workshop
Approach to
Counselor Training
Bob Eslinger
Advertisement in Shop:
Guitar, for Sale…..Cheap….
….no strings attached.
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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 Requirements
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ShareNet for
Training
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https://volunteers.aarp.org/
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Content Search Added
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Tax Law Training ShareNet Update
November 2013
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Content Search Instructions
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Tax Law Training ShareNet Update
November 2013
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[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
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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 & Learn
https://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
 TRS oversees the Tax-Aide
QSR #1
Volunteer Certification
volunteer certification
process and ensures that
the names of certified
Instructors are submitted.
 Instructor to notify LC and
All volunteers must
complete Volunteer
Standards of Conduct
training and pass the
test (VSC) (Pub 4961)
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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
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What You Need to Know
 Mandatory Training
QSR #2
Intake and Interview
Process
module and test
embedded in IRS
Ethics test.
 All Volunteers,
Must use Form 13614-C –
Interview Intake & Quality
Review Sheet for every
taxpayer
Taxpayer interview key to
process
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including Greeters
and Client
Facilitators, will train
and test on this
information.
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What You Need to Know
 QR must be in front
QSR #3
Quality Review
Process
100% Quality Review
by 2nd counselor
of taxpayer with full
review of all pages
of the Client Intake
Form
 QR should ask
“probing questions”
not just verify name
and numbers
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What You Need to Know
QSR #4
 IRS Pubs 17 and 4012
Reference Material
 Appropriate State Tax
Instructions
 IRS Intake/Interview
Have required IRS
material available
(paper or electronic)
and Quality Review
Sheet for every
return prepared (IRS
13614-C)
 Volunteer Tax Alerts
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What You Need to Know
 Must pass Volunteer
QSR #5
Volunteer Agreement
Standards of Conduct
test
 Volunteer Agreement
All volunteers must
sign the Volunteer
Agreement Form
13615
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must be signed by
instructor or local
coordinator
 Will include information
for EA/CPAs to get
Continuing Education for
service
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What You Need to Know
 Taxpayer and spouse
QSR #6
Timely Filing of Tax
Returns
Must have process to
ensure e-file returns
filed in a timely
manner
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signed 8879 provides
authorization to efile return
 Any rejects should
be resolved in a
timely manner
(usually within 3
days)
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What You Need to Know
 New Language on
QSR #7
AARP Poster (D143)
Title VI
* trash or re-cycle
old posters!
Sites must provide
information to
taxpayers regarding
their Civil Rights
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 Must display at “first
point of contact
between volunteer
and taxpayer.”
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What You Need to Know
 Correct Site
QSR #8
Correct Site
Identification Number
Identification
Number (SIDN) must
be reported on all
returns.
Bottom – Main Information Worksheet
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What You Need to Know
 Correct Electronic
QSR #9
Correct Electronic Filing
Identification Number
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Filing Identification
Number (EFIN) must
be reported on all
returns
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What You Need to Know
● 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 volunteers
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Tax 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 Slides
 Screening
and Interview
 Quality 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
Developed
Tools
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QUESTIONS/COMMENTS?
On a bulletin board:
Success is Relative
The more the Success,
The more the Relatives
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ADULT LEARNING
● START SIMPLE
● PROVIDE FEEDBACK
● CHALLENGE BUT NOT OVERWHELM
● SELF-ESTEEM IMPORTANT
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ADULT LEARNING
● MINIMIZE THEORY
● USE PRACTICAL DISCUSSION
● INTEGRATE NEW IDEAS WITH EXISTING
KNOWLEDGE
● REALISTIC PRACTICE PROBLEMS
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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 QR
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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
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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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Pub 4491-W 2012 Table of Contents
Basic 2013
Basic 2013
Basic 2013
Basic 2013
Basic 2013
Advanced 2013
Advanced
Basic 20132013
Advanced 2013
Advanced 2013
Basic 2013
Basic 2013
Advanced 2013
Advanced 2013
Advanced 2013
Advanced 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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Certification Requirements
● Instructors
● Same as Counselors plus
● Attend Instructor Workshop (at split-
state or district level) with approved
exceptions
● ERO
● Same as Counselors plus
● ERO training presentation
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Certification Requirements
● 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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Changes in SS withholding on W-2s
Box 3 & 5
36,429.43
19,980.90
40,990.65
11,250.40
35,290.65
1,825.00
12,475.29
12,326.50
2,532.00
9,456.34
15,003.00
1,500.00
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Box 4
2,258.62
1,238.82
2,541.42
697.52
2,188.02
113.15
773.47
764.24
156.98
586.29
930.19
93.00
Box 6
Pub 4491W
528.23
Page 11
289.72
Page 16
594.36
Page 21
163.13
Page 21
511.71
Page 28
26.46
Page 28
180.89
Page 38
178.73
Page 44
36.71
Page 46
137.12
Page 59
217.54
Page 59
21.75
Page 60
Employer
Washington Associates
Kaizi Technology
AW Contracting
Southside Elementary
Camden School District
UMBA Institute
Kraft Knot Tool & Die
Bellewood World Herald
Wesson Inc
Jefferson County School Dist
Petroleum Oil & Gas
Board of Elections
4491W
Name page
Problem
#
Intro.
Table 2
5
Issue
Logic
Line 40 : Cross out "Standard deduction"
Austin: Add X for Line 10 - taxable state refund
Fleming: 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)
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…"
Bookmark for 2012 Answer for Webster is not right; it links to
Washington answer
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
20
Basic 3
Webster
--
Prob. A
Graham
24
Prob. A
Graham
30
Prob. A
Graham
33
Interview & Intake sheet - Dependent Joshua is marked as NO for
“full time student”. Mark YES
To avoid mis-interpretation
To avoid confusion over why there is something
Box 9b has entry - but Box 1 & 2 are the same. No contributions. is Box 9b
CDC, add "The camp was a day camp and involved no overnight
stays."
To avoid mis-interpretation
To avoid mis-interpretation
No change, but the number is unreadable
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.
Adv. 5
Fleming
47
One World Publisher - W-2 withholding is 586.00
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Link should be corrected in e-version
4491W
Name page
Problem
#
Issue
Logic
Adv. 6
Sterling
51
Adv. 6
Sterling
52
Adv. 6
Sterling
53
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
Collins Financial 1099-R has same EIN as Keener. Change Collins to
24-6xxxxxx
To avoid conflict
Emerson Pension 1099-R has same EIN as Funders Banking. Change
Emerson to 24-8xxxxxx
To avoid conflict
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)
63
Commission on the sale of stock refers to the amount of
commission that Kevin paid when he sold the Purdue stock. It Without the commission on the purchase,
should say "…paid $35. commission when he purchased the
students would have no practice making
stock."
adjustments. Make new answers reflect this.
Prob. B
Prob. B
Prob. B
Kent
Kent
Kent
69
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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.”
Poor training to leave it there. Volunteer
should look at 1040 Pg 2, to see if it will even be
considered.
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.
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
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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