1. Instructor Responsibilities and Certification
Carl Kantner
Updates on NTTC activities and products as we prepare for next tax season
NTTC – October 2018 Regional Meeting

2. Instructors do not supervise another volunteer position
Scope of Authority
Instructors train Counselors to assist in the preparation of tax returns for the target population in accordance with program policy
Instructors do not supervise another volunteer position
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3. Must be able to train volunteers in their district
Qualifications
Must be able to train volunteers in their district
Know basic principles of instruction
Have requisite knowledge in tax law and the preparation of tax returns
Must be able to work effectively with diverse adult learners
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NTTC – October 2018 Regional Meeting

4. Administrative
Instructors are appointed by the District Coordinator (DC) and report directly to the DC
Required Training:
Must acquire tax proficiency sufficient to train others
Must have knowledge of AARP Foundation Tax-Aide program policies
Attends district and local meetings
Also any training sessions as necessary for performance of Instructor duties
The position requires the greatest time in the late fall and early winter when Instructors and Counselors are trained
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5. Responsibilities Attends Instructor Workshop (if possible)
Passes the Intake/Interview and Quality Review, and Advanced Test for IRS certification
Is familiar with the NTTC Workbook problems required by their district for certification of a Counselor
The Policy Manual states that a minimum of four exercises should be completed by each student
Meadows, Parsons. Wells and Yale are recommended for experienced counselors
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6. Responsibilities Continued
Is familiar with training resources and tools available on the Library on the Portal
Schedules Counselor training classes
Provides instruction to all site level volunteers
Income tax information
Tax return preparation
Program policy and administrative procedures
Confidentiality and security of taxpayer data
Incorporates adult learning principles in all areas of instruction
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NTTC – October 2018 Regional Meeting

7. Responsibilities Continued
Grades and returns IRS test to Counselors and marks up workbook problems assigned by their district
Reviews test results and assigned problems with Counselors and provides guidance for weak areas that were identified
Signs the Volunteer Agreement for Counselors who have passed the IRS test and have completed any problems required by their district
This means that the Counselor is certified
Submits a list of Counselors who successfully certified to their District Coordinator
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8. The Approving Official for Tax Law Certification…
Training Specialist (TRS) certified by IRS SPEC RM (The Approving Official)
Training Coordinators (TRC) and Instructors certified by TRS (The Approving Official)
Counselors, etc. certified by TRS, TRC and/or Instructors (The Approving Officials)
This is a cascading process
Starts with IRS Spec. signing off on the TRS’ Volunteer agreement.
TRS then signs off on the ‘Instructors’ Volunteer agreements.
Finally Instructors, TRCs & TRS certify and sign off on agreements
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NTTC – October 2018 Regional Meeting

9. Possible Certifications in Portal Record for each Volunteer…
Volunteer Standards of Conduct
Policies and Procedures*
Intake and QR
Proficiency problems
Advanced Test
Local Coordinator training*
State Training (Colorado)
Health Savings Account
Military
International
Foreign Student
Overall completion
* Not tax law – typically by DC
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NTTC – October 2018 Regional Meeting

10. Reminders… Counselors must pass the Advanced Test to be certified
IRS Circular 230 Federal Tax Law Update Test (certification on new tax law and tax law updates only) for Attorneys, CPAs and Enrolled Agents does not apply
NTTC recommends Counselors complete at least four proficiency problems – State Coordinator decision on number required for state
A volunteer who completes Circular 230 Federal Tax Law Update Test can prepare all tax returns that fall within the scope of the VITA/TCE program – passing only Update Test “certifies” them for everything – Advanced, HSA, Military, Foreign Student, … . As well as perform all volunteer roles such as tax preparer, quality reviewer and/or instructor.
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NTTC – 2017 Regional Meeting

11. Policy for Certification Reporting via the Portal
SCs must establish process that ensures recording of certifications is completed in Portal record for each volunteer
Process will include one or more specific Volunteer Leaders
SMT member appointed to ensure reporting is complete and deadlines met
2019 deadline for reporting certifications is February 5th
Instructions for recording certifications are in Portal Library
The certifications for each volunteer are logged in the Portal and are due by the third business day of February. Certifications must be updated if changes occur between the February due date and April 1 when the records are locked. Each State Coordinator will establish a process that ensures the recording of volunteer certifications is completed using the tools provided by the National Office. The process must include the designation of one or more specific Volunteer Leaders to record the certification levels of all volunteers and the appointment of a member of the SMT to oversee the process and to ensure that reporting is complete and deadlines are met.
The bulk of certifications must be entered no later than February 5, After that, updated certifications should be entered as they occur. Note, the Portal certification process is locked on April 1st.
Last season, ten split states participated in the Certification Pilot Program.  And approximately 25 additional split-states manually entered their certification data into the Portal due to technical issues and timeliness of data entry.​ This year all split states will enter certifications into the Portal
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12. Possible Certification Responsibilities by PositionDC AC
TRC
INS
TRS
ADS
Train and certify Instructors – tax law X
Train and certify new and returning Counselors – tax law
Train and certify Local Coordinators, Client Facilitators, other non-Counselor volunteers – IRS Standards of Conduct, Intake/Interview and QR process
Train all volunteers – policy and procedures
Train and certify Local Coordinators – coordinator policy and procedures; site operations
Enter certification step completions into Portal – DC Decision X 
Enter annual certification completion – DC Decision
Run reports of completed certifications – DC Decision
SMT Oversight of process*
The NTTC and the NOC recommendations for who trains and certifies volunteers focus on District level leaders as you can see on this slide. And as part of the new policy, the TRS and ADS also have roles to play in the certification process. However, if push comes to shove, RCs and Staff can also enter certifications into the Portal.  ​ SCs can delegate who in the DMT is responsible for each entry or can allow the DCs to make that decision based on their knowledge of the volunteers in their Districts.
Not shown in the chart is who certifies the TRS. The IRS RM is the only person who can certify the TRS.
This is a list of who can enter certifications in the Portal: RC SC
ADS
TRS DC
TRC AC
INS
Staff
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Required
Options
* An SMT member

13. Reporting Process
SC records TRS tax law certification in Portal after SPEC RM sign-off
TRS certifies and records TRC and Instructor tax law certifications in Portal
DCs decide who in district will record each certification for each volunteer including final annual update that all certifications are complete
ADS monitors overall state process and ensures certification reporting complete and on-time
This is a suggested process for reporting of volunteer certification. This is just a suggestions We recognize that split states may choose to use a variation of this process to facilitate the certification and recording of volunteer certifications. The bottom line is that each split state is required by policy to have a process to ensure the accurate, complete, and timely certification of volunteers.
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NTTC – October 2018 Regional Meeting

14. Certifications
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NTTC – October 2018 Regional Meeting