TAX-AIDE KEY TRAINING MATERIAL SOURCES: IRS – AARP - CDPP

TAX-AIDE IRS TRAINING PRODUCTS CONVERTING TO ELECTRONIC FORMATS 2

TAX-AIDE CONVERSION SCHEDULE 3 3 WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB IS THE LAST YEAR IRS WILL PRINT THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB IS THE LAST YEAR IRS WILL PRINT THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB IS THE LAST YEAR IRS WILL PRINT THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB IS THE LAST YEAR IRS WILL PRINT THE PUB WILL BE THE LAST YEAR IRS WILL PRINT FORM WILL BE THE LAST YEAR IRS WILL PRINT PUB WAS THE LAST YEAR IRS PRINTED THE PUB 4491-W 2014 WAS THE LAST YEAR IRS PRINTED THE PUB IS THE LAST YEAR IRS WILL PRINT THE PUB 4491

TAX-AIDE CONVERSION SCHEDULE – CONT’D 4

TAX-AIDE SCOPE MANUAL NTTC WORKBOOK ACA EXEMPTION REFERENCE GUIDE NTTC TRAINING FILES KEY IMMERSION MATERIALS KEY AARP MATERIAL 5

TAX-AIDE SCOPE MANUAL ( ONE SUPPORT – TAX TRAINING) 6 TAX-AIDE SCOPE MANUAL: SCOPE ADHERENCSE SCOPE SUMMARY SCOPE IN-OUT POSTER TAX-AIDE SCOPE MANUAL: SCOPE ADHERENCE SCOPE SUMMARY SCOPE IN-OUT POSTER TAX-AIDE SCOPE MANUAL TY2015 SCOPE ADHERENCE TAXAIDE SCOPE SUMMARY TY15 IN-OUT SCOPE POSTER TY14

TAX-AIDE NTTC WORKBOOK (ONE SUPPORT – TAX TRAINING – TOOLS) 7 NTTC WORKBOOK, TAX YEAR 2015 V2 PART 1 & 2 – PRACTICE RETURNS – ALL 1040 ITEMS COVERED PART 3 – ACA EXERCISES; FILING STATUS AND EXEMPTION EXERCISES, QUIZZES NTTC WORKBOOK – INSTRUCTOR NOTES & ERRATA

TAX-AIDE ACA Exemption Reference Guide – For Use At Sites (03/30/15) ( Tax Training – ACA Training) ACA Training File #36 (Tax Training – Materials Presentations TY15 NTTC Training Files Rel 1a 8

TAX-AIDE NTTC Training Files (Tax Training –Materials Presentation – TY15 NTTC Tng File Rel 1 – Read Me) 45 files covering all 1040 items Content separated into Core/Comprehensive Slides provide a starting point to be tailored as needed by Instructors for classroom discussion File 36 contains 169 ACA ppt slides ( see slide 8) Release 2 planned for mid-December 9

TAX-AIDE KEY IMMERSION MATERIALS 2015 TWO Immersion Lesson Plans – Series II (Tax Training – Immersion) TWO Immersion Guide for Instructors (Leadership Training-SMT Training-New TRS Training-10a) NTTC Immersion Webinar 08/21/15 (Tax Training – Webinars – Series II.pptx) Volunteer Mentors for Training V1 (Tax Training – Instructors Plans and Aids) 10

TAX-AIDE CENTER FOR BUDGET AND POLICY PRIORITIES – ACA WEBINAR MATERIAL CBPP IS A NONPARTISAN RESEARCH AND POLICY INSTITUTE. CBPP APPLIES ITS DEEP EXPERTISE IN BUDGET AND TAX ISSUES THAT HELP LOW INCOME PEOPLE, IN ORDER TO HELP INFORM DEBATES AND ACHIEVE BETTER POLICY OUTCOMES. 11

TAX-AIDE CBPP ACA WEBINARS AND SLIDES PART I – BASIC CERTIFICATION TOPICS: MEC, EXEMPTIONS, SRP PART II – ADVANCED CERTIFICATION TOPICS: PTC & RECONCILIATION PART III – COMPREHENSIVE 12

TAX-AIDE PART I – BASIC CERTIFICATION INTRODUCTION AND 2014 TAX SEASON WHAT’S NEW FOR TAX YEAR 2015 WHAT COUNTS AS MINIMUM ESSENTIAL COVERAGE IRS HOUSEHOLD EXEMPTIONS IRS INDIVIDUAL EXEMPTIONS NTTC – Dallas 2015

TAX-AIDE PART 1 - BASIC CERTIFICATION (CONT’D) MARKETPLACE EXEMPTIONS SRP FOR INDIVIDUALS SRP FOR FAMILY OF FOUR ARKETPLACE EXEMPTIONS SRP FOR INDIVIDUALS SRP FOR FAMILY OF FOUR MARKETPLACE EXEMPTIONS SRP FOR INDIVIDUALS SRP FOR FAMILY OF FOUR MARKETPLACE EXEMPTIONS SRP FOR INDIVIDUALS SRP FOR FAMILY OF FOUR 14

TAX-AIDE PART II PREMIUM TAX CREDIT ELIGIBILITY CRITERIA FOR PREMIUM TAX CREDIT FAILURE TO RECONCILE PTC FOR 2014 FORM 1095A FORM 8962, PARTS I, II, III DETERMINING THAT A TAX RETURN IS IN-SCOPE COMMON PROBLEMS LIGIBILITY CRITERIA FOR PREMIUM TAX CREDIT FAILURE TO RECONCILE PTC FOR 2014 FORM 1095A 15

TAX-AIDE PART III – COMPREHENSIVE EXAMPLES NEW ACA WORKSHEET OVERVIEW OF COMPLETING ACA ELEMENTS IN TAXWISE BASIC LEVEL EXAMPLES (5) e.g. AFFORDABILITY EXEMPTION ADVANCED LEVEL EXAMPLES (2) 16

TAX-AIDE QUESTIONS????? ?????? 17