1 NTTC Training 2009 National Tax Training Committee AARP Tax Aide Helping Taxpayers

2 NTTC Training 2009 Training - Whats New For 2009?  Update of Power Point Slides –  Pub 4491 and Pub 4012  ERO Training  ARRA Highlights and Changes  Security and Privacy  Updating of Agendas for Counselor Training using Pub 4491 and the Power Point Slides  “3 day” agendas for Returning Volunteers  “6 day” agendas for New Volunteers or others wanting/needing more detailed training  Use of 4491W – workbook and exercises in training  Use of IRS Intake and Interview Form with QR checklist  Use of Link & Learn and Practice Lab for Certification of returning volunteers

3 NTTC Training 2009 Roll-out of Power Point Slides for Pub 4491  List of slides follow each lesson in Pub 4491  Slides are used as talking points for each key area principle or concept covered in each lesson  Goal is to help counselor understand and feel confident they can use resources, apply tax law, and to prepare accurate tax returns  Slides facilitate use of software and e-filing  Focus on good interviewing of clients and the Quality Review Process

4 NTTC Training 2009 Creating Agendas for Counselor Training using Pub 4491 and the Power Point Slides  Each state can modify the suggested agenda to fit their needs  Training agenda provides for minimum “3 days training” for returning volunteers – however, suggest this be increased to “4 days” to cover ARRA & other significant changes in 2009  All new volunteers and returning volunteers who need additional training should attend a minimum of “5 to 6 days” of training

5 NTTC Training 2009 Use of 4491W – workbook and exercises in training  A minimum of four (4) exercises or Practice Problems completed in class  Training Agenda will incorporate an exercise or problem in each day of training  Basic problem should be completed on first day  Basic/Intermediate problems completed on second and third day  Intermediate/Advanced problems completed on fourth and fifth day of training  Some states may elect to use comprehensive problem worked each day of class but still should complete four problems

6 NTTC Training 2009 Use of New IRS Intake Form with QR checklist  Use the IRS intake and interview form (Form 13614C) at all sites  Section A (first two pages) – completed by tax payer  Section B (third page) – completed by counselor  Section C (third page) – QR checklist  Additional notes and information (fourth page)  Form replaces the AARP IRS intake form and QR checklist (Form 8158)  No longer require taxpayers signature to retain data for following year  Form should be completed and returned to taxpayer after final quality review

7 NTTC Training 2009 Use of Link & Learn and Practice Lab for Taking the Test and Certification  Returning volunteers to have at least one year in the program to use link & learn to take the test  Must pass a three part IRS test (Basic, Intermediate, and Advanced)  Also may use form 6744 – paper test  Use Practice Lab in Link & Learn ( to work problems and for training using 2009 Tax Wisewww.irs.gov  Need high speed connection to use Practice Lab – can be wireless (training site – no live taxpayer data)

8 NTTC Training 2009 Link & Learn Taxes and the Practice Lab How is Link & Learn accessed? Go to Keyword/Search: “Link & Learn” Choose certification level (Basic, Intermediate, Advanced, Military, International, Puerto Rico, or Foreign Students) Begin online learning!!

9 NTTC Training 2009 Practice Lab  Began in November 2008 the Electronic Tax Software Practice Lab for VITA/TCE Volunteers (using Tax Wise Online software) and included in Link & Learn Taxes  Tax Year 2009 for Tax Wise will be installed when Link & Learn for 2009 is up and running – first week in November  A universal password of “learntwo” is used to access Practice Lab.  Once logged on as a first time user – you will create a unique account  You will be assigned your own user id (a 6 digit number assigned by Practice Lab) and your zip code is your password  Restricted to authorized IRS licensees only by requiring a password

10 NTTC Training 2009 Link & Learn Taxes and the Practice Lab

11 NTTC Training 2009 Link & Learn Taxes and the Practice Lab

12 NTTC Training 2009 In-scope topics for 2009 (continued from 2008)  Schedule K-1s’ are included in Pub 4491 and test  Mortgage Forgiveness Debt Relief Act of 2007 – (taxpayers may exclude certain debt forgiven or canceled on their principal residence) – is now included in Pub 4491 with a check list in Pub 4012  Form 1099-A, Acquisition on Abandonment of Secured Property – (from the lender if the home was transferred in a foreclosure)  Form 1099-C, Cancellation of Debt

13 NTTC Training 2009 Advanced Copies – Late October  SCs and TRS will receive a printed advance copy of the following products in late October.  Publication 4491, VITA/TCE Student Guide  Publication 4491-W, VITA/TCE Workbook  Publication 4555, VITA/TCE Instructor Guide  Publication 6744, Test/Retest  Publication 4012, Volunteer Resource Guide  A CD-ROM containing all the items will also be included.  Link & Learn Taxes, including the Practice Lab, is scheduled to launch the 1st week in November.

14 NTTC Training 2009 National Tax Training Committee QUESTIONS? COMMENTS?