1. ACA TRAINING Albany Training Class November, 2015
NTTC Training – TY2015

2. ACA TRAINING IN ALBANY OBJECTIVE: PREPARE YOU TO TEACH ACA
A. SAMPLE TRAINING PLANS
B. TRAINING RESOURCES
C. TRAINING APPROACHES
D. ACA REVIEW

3. Terminology ACA = Affordable Care Act MEC = Minimum Essential Coverage
PTC = Premium Tax Credit
APTC = Advanced Premium Tax Credit
FPL = Federal Poverty Level
SRP = Shared Responsibility Payment

4. ACA DATA* FROM 2014 92% of TaxAide TPs had MEC
2.6% of returns included Form 8962 (PTC)
< ½ of 1% of returns had Marketplace granted
exemptions
*data from NTTC presentations

5. ACA IN CERTIFICATION TEST
6 OF 35 TEST QUESTIONS INCLUDED ACA
Topics: No MEC for dependent
TP not legally in US
1095 A
Repay Advanced Premium Tax Credit
Coverage gap
Shared responsibility payment

6. TRAINING PLANS TWO DIFFERENT AUDIENCES:
A. NEW VOLUNTERS – INTRODUCE ACA
SESSION 1: MEC, EXEMPTIONS, SRP
SESSION 2: PREMIUM TAX CREDIT, OTHER
B. RETURNING VOLUNTERS – WHAT’S NEW
REVIEW
PRACTICE PROBLEMS / EXERCISES

7. ACA TRAINING RESOURCES
IRS
INTAKE SHEET (NEW ACA SECTION PAGE 3)
PUB 4491 TRAINING GUIDE
PUB 4012
LINK & LEARN ON-LINE
IRS ACA WEBINAIR (PDFs)

8. PUBLICATION 4491 – NEW ACA Affordable Care Act – SECTION 3 (22 PAGES)
ACA EXPLANATION PLUS TW HINTS
QUIZES WITH ANSWERS
GLOSSARY OF ACA TERMINOLOGY
APPENDIX
6 ACA PRACTICE PROBLEMS WITH ANSWERS
INCLUDING COMPLETED ACA TAX FORMS

9. htt http://www. healthreformbeyondthebasics
htt p://
NTTC Training – TY2015

10. IRS ACA RESOURCE
NTTC Training – TY2015

11. IRS ACA WEBINARS (pdfs)
PART 1: BASIC CERTIFICATION TOPICS (50 PAGES)
INCLUDES WHAT’S NEW FOR 2015
PART 2: ADVANCED CERTIFICATION TOPIC PTC
AVAILABLE AFTER NOV. 2
PART 3: COMPREHENSIVE EXAMPLES & TAXWISE UPDATES
AVAILABLE AFTER NOV. 9

12. ACA TRAINING RESOURCES
NTTC (OneSupport)
ACA TRAINING SLIDES #36
WORKBOOK
15 PRACTICE PROBLEMS
35 ACA EXERCISES

13. NTTC ACA TRAINING #36 SECTION 1 – 84 PAGES
BASIC ACA WITH QUIZ QUESTIONS
MEC, EXEMPTIONS (8965) , SRP (ACA WORKSHEET)
(CAN HIDE AFFORDABILITY EXEMPTION SECTION)
SECTION 2 – 46 PAGES
INTERVIEW, PTC (8962)
(CAN HIDE SOME PTC CALCULATION PAGES)
AS OF END OF OCT, DOESN’T INCLUDE NEW 2015 ACA

14. NEW VOLUNTEER TRAINING APPROACH
SESSION 1: PRESENT SECTION 1 NTTC TRAINING SLIDES
IN CLASS TW DEMO AND/OR STUDENT PRACTICE
SHOW LINKAGE BETWEEN TW ACA WORKSHEET & FORMS
SESSION 2: SECTION 2 OF NTTC TRAINING SLIDES
FOCUS ON ACA INTERVIEW AND USE OF INTAKE SHEET
SKIP ADVANCED TOPICS
HOMEWORK READING ASSIGNMENT: PUB 4491 OR PUB 4012
OPTIONAL: QUIZ QUESTIONS FROM 4491 OR NTTC
4 PRACTICE PROBLEMS WITH ACA

15. RETURNING VOL TRAINING APPROACH
IRS ACA TRAINING PDFs AS REVIEW
FOCUS ON NEW INTAKE SHEET, OTHER NEW
IN CLASS DEMO OF ACA WORKSHEET LINKAGE WITH (EXEMPTIONS), 8962 (PTC)
SELECT NTTC “QUIZ” QUESTIONS FOR DISCUSSION IN CLASS
HOMEWORK READING ASSIGNMENT: PUB 4491 OR 4012
OPTIONAL: IN CLASS REVIEW OF QUIZ QUESTIONS
4 PRACTICE PROBLEMS WITH ACA

16. PRACTICE PROBLEMS ACA CONTENT
MEC:
CUNNINGHAM, WILSON, MOORE, HOLMES, BATES, ELLSWORTH, WRIGHT*, YALE
SHARED RESPONSIBILITY PAYMENT:
CLARK, REED
EXEMPTION:
HUDSON*,SCOTT, MCCOOK
EXCESS OR ADDITIONAL PTC:
HUDSON*, MEADOWS, WRIGHT*

17. TRAINING CONSIDERATIONS
COVERAGE FOR ALL TOPICS THAT ARE ON TEST
ALLOCATING TRAINING TIME TO MOST LIKELY SCENARIOS FOR YOUR SITE
SPECIAL TRAINING FOR ACA EXPERTS AND/OR PLAN FOR HOW TO GET HELP FOR UNUSUAL ACA CASES THAT MIGHT ARISE
WATCHING FOR TAXWISE 2015 UPDATES

18. ACA RESOURSES- BACKUP NTTC 2015 ACA WEBINAIR – NOV. 18, 20
IRS ACA WEBSITE:
ESENT TRAINING SLIDES
ACA INTERVIEW AND USE OF INTAKE SHEET
COULD ADD TW ACA TEMPLATE
ASSIGN READING BEFORE CLASS
USE ACA EXERCISES AS HOM
NTTC Training – TY2015

19. ACA TAX FORMS - BACKUP
IRS FORM 13614C – INTAKE/INTERVIEW (2015 VERSION AVAIL NOW)
IRS FORM 8965 – HEALTH CARE COVERAGE EXEMPTIONS
IRS FORM 1095-A – HEALTH INSURANCE MARKETPLACE STATEMENT
IRS FORM 8962 – PREMIUM TAX CREDIT
TAXWISE ACA WORKSHEET
ESENT TRAINING SLIDES
ACA INTERVIEW AND USE OF INTAKE SHEET
COULD ADD TW ACA TEMPLATE
ASSIGN READING BEFORE CLASS
USE ACA EXERCISES AS HOM
NTTC Training – TY2015