1. Teaching the Affordable Care Act
Jay Wiedwald CA-2 TRS

2. 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

3. 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

4. Recommend that Returning Counselors View These Webinars Before Class
2015 CBPP Basic Certification Topics
2015 CBPP Advanced Certification Topics
2015 CBPP Exercises (from start to 35:14
NOTE: The CBPP Home page for volunteer preparers is:
Total Viewing time: 3 Hours
CA-2 Instructor Workshop

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

6. 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

7. 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

8. 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

9. Dealing with the Affordability Exemption
Relatively Rare (<3% of clients)
But the expertise must be developed
CBPP Webinars
2015 Basic Webinar (for 13 minutes)
2015 Exercises Webinar (last 53 minutes)
TW Exercises
CA-2 Instructor Workshop

10. Affordable Care Act Instruction
Questions
Comments
NTTC Training – TY2015