Teaching the Affordable Care Act Jay Wiedwald CA-2 TRS

CA-2 Instructor Workshop Three Main Elements Everyone must have Healthcare Insurance Exemptions are available (Form 8965) No Insurance and No Exemption? Additional tax - Individual Shared Responsibility Payment (“SRP”) Financial Assistance Credit may be available (Form 8962) The training materials have been rewritten in the above order. It is recommended that they be taught in this order. Training materials have been rewritten in this order – NTTC recommends that they be taught in this order. CA-2 Instructor Workshop

CA-2 Instructor Workshop The Conundrum Affordability Exemption is presented relatively early, but is the most challenging topic My Proposal Teach Affordability Exemption last – if at all! Create corps of Affordability Experts – at least one per site And start right here! CA-2 Instructor Workshop

Recommend that Returning Counselors View These Webinars Before Class 2015 CBPP Basic Certification Topics https://youtu.be/uDedDYN0U9Q 2015 CBPP Advanced Certification Topics https://youtu.be/oz5rTnhA 2015 CBPP Exercises (from start to 35:14 https://youtu.be/7tyLdhmp6Ns NOTE: The CBPP Home page for volunteer preparers is: http://www.healthreformbeyondthebasics.org/home/for-tax-preparers/ Total Viewing time: 3 Hours CA-2 Instructor Workshop

Recommend that New Counselors View These Webinars Before Class 2014 CBPP Intro to ACA (first 44 minutes) https://youtu.be/oljS_athSFI 2015 CBPP Basic Certification Topics (starting at 44:20) https://youtu.be/uDedDYN0U9Q?t=2660 until 57:07, and then https://youtu.be/uDedDYN0U9Q?t=4183 until 1:27:54 2015 CBPP Advanced Certification Topics (entire video, 70 minutes) https://youtu.be/oz5rTnhA 2015 CBPP Exercises (from start to 35:14) https://youtu.be/7tyLdhmp6Ns Total Viewing time: 3 Hours Need a carrot to go along with the stick. CA-2 Instructor Workshop

CA-2 Instructor Workshop In Class Recognize those areas where TaxWise does the heavy lifting Don’t spend time on numerical details that TW handles Visit every TW box that may have an entry and explain the significance Exception(?): New TW ACA Affordability Wkt and ACA Marketplace Affordability Wkt Purpose is to make students aware of what is in the resources Make the quizzes easy – idea is to show how helpful the resources are Depends on students’ experience and willingness CA-2 Instructor Workshop

CA-2 Instructor Workshop IRS Resources Pub 4491 – ACA section is fairly good, but probably should be read more than once Appendix has some “moderate” exercises Good glossary – counselors should have available at site Pub 4012 (Rev. 11/11/15) TW ACA WKT has been changed – and two Affordability WKTs added since last revision Useful resources when counseling Types of Coverage Exemptions – ACA-6 Tax filing thresholds for dependents – ACA-8 Affordability Exemption Principles – ACA-9/10 Shared Responsibility Payment Principles – ACA-14 CA-2 Instructor Workshop

CA-2 Instructor Workshop Emphasize the Process Collect the Information – Intake/Interview form and oral interview Interpret the Information Any months that an individual didn’t have MEC or an “easy” exemption? Was there a Marketplace policy? Is it in scope? Enter the Information Practice TW data entry using exercises CA-2 Instructor Workshop

Dealing with the Affordability Exemption Relatively Rare (<3% of clients) But the expertise must be developed CBPP Webinars 2015 Basic Webinar (for 13 minutes) https://youtu.be/uDedDYN0U9Q?t=3427 2015 Exercises Webinar (last 53 minutes) https://youtu.be/7tyLdhmp6Ns?t=2114 TW Exercises CA-2 Instructor Workshop

Affordable Care Act Instruction Questions Comments NTTC Training – TY2015