1. TAX-AIDE TWO Immersion Ed Hogarty

2. TAX-AIDE TWO Immersion Initiative ● New in TY14 Peter Freiermuth – Chair of NTTC Building on an Excellent NY3 Foundation 400 “TaxAide Years” of Adult Teaching Experience  With Proven Results “We must challenge ourselves to do better” TWO Immersion Training – 2015 2

3. TAX-AIDE TWO Immersion Training – 2015 3 Watch and Shadow is better than just demonstrating! Learners use whatever method fits the concept and content!

4. TAX-AIDE The Principles of TWO Immersion Active Involvement of Students Appropriate use of PowerPoint Nominal reliance on lecture (more discussion) Optimal use of Resource Material Effective use of mentors Focus on “Hands on” – TWO Adult Learning Principles TWO Immersion Training – 2015 4

5. TAX-AIDE Learning Principles – Adults: ● Are actively involved in the learning process ● Must be able to relate information ● Will maintain interest if task is challenging ● Learn best when they have immediate feedback ● Will remember something if it is important to them is presented in a memorable way is repeated, repeated, repeated. TWO Immersion Training – 2015 5

6. TAX-AIDE Demo ● The video had to be deleted because the size of the upload file exceeded the requirements for the NY3 website. ● You can find the video along with other examples of TWO Immersion on OneSupport. Go to TWO Immersion Webinars and look for the August 6-7 version NTTC TWO Immersion August 21, 20156

7. TAX-AIDE TWO Immersion: Resources TWO Immersion Training – 2015 7

8. TAX-AIDE TWO Immersion: Tools ● Lesson Plans: Series I and Series II ● NTTC slide sets ● Training Templates ● Pubs 4012, 4491 and TP-300 ● NTTC Practice Exercises Workbook ● Link & Learn ● CCH Video on ACA using TWO TWO Immersion Training – 2015 8

9. TAX-AIDE TWO Immersion: Lesson Plans ● Series I – Flexible examples Covers all basic parts of a tax return  Excel Spreadsheets detail needed resources, Wing Support, NTTC slides, and suggested activities to enhance learning ● Series II Somewhat more detailed training plan  Word document with similar detail, reference to specific NTTC TRNG templates ● Both Series can be found on OneSupport TWO Immersion Training – 2015 9

10. TAX-AIDE TWO Immersion Training TWO Immersion Training – 201510 Series I and Series II will each have 6 TRNG Templates this year.

11. TAX-AIDE Series I ● Twenty-one Lesson Plans Exemplifies Principals of TWO Immersion Serve as an “example” Should be modified by instructor Targets Fundamentals of Tax Law and use of TWO Gives description of Training Template(s) to use in each lesson TWO Immersion Webinar October 2015 11

12. TAX-AIDE Series II ● 23 Lesson Plans Covers All In Scope Items Six Day Schedule Returning Counselor Schedule Preparation Guide Lesson Notes Templates & Directions TWO Immersion Webinar October 2015 12

13. TAX-AIDE NTTC PowerPoint Files Update – 2015 Mike Winter NTTC NTTC – Oct 2015 Webinar 13

14. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Changes Difficulty of Care now part of Other Income – Lesson 23 Quality Review – now lesson 6 ACA renumbered as lesson 36 Education lesson significantly expanded ACA lesson expanded and revised NTTC – Oct 2015 Webinar 14

15. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Content Updated 2015 IRS Forms when available TaxWise Online screen shots (2014) Instructor notes Process Based Training structure ● Format/Layout ● Structure NTTC – Oct 2015 Webinar 15

16. TAX-AIDE NTTC Slide Deck -Tax Year 2015 NTTC – Oct 2015 Webinar DefinitionsIntake/InterviewTax Law Summary with TaxpayerTaxWiseQuality Review 16 Structure

17. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Premises… Support consistent instruction Local DC/LC/Instructor teams must determine needs of their taxpayers and volunteers Easier for Instructors to hide or delete slides than create new ones NTTC – Oct 2015 Webinar 17

18. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Core Tax law and TaxWise information “every” volunteer must know to pass Advanced test and service “typical” Tax-Aide taxpayer Judgment call as taxpayers and volunteers are not the same across every site NTTC – Oct 2015 Webinar 18

19. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Comprehensive All other in-scope tax law and associated TaxWise information Instructors will review and select those bits and pieces to add to the Core material to meet their situation Topics for returning volunteers as they move from Apprentice to Intermediate to Master levels NTTC – Oct 2015 Webinar 19

20. TAX-AIDE Example: SSA-1099 Core ? NTTC – Oct 2015 Webinar 20

21. TAX-AIDE Example: 1099-SSA Comprehensive NTTC – Oct 2015 Webinar 21

22. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Challenges Ensure “core” Volunteer (or QR person) recognizes situations that require comprehensive knowledge Problems that support divisions NTTC – Oct 2015 Webinar 22

23. TAX-AIDE Slide Identifiers ● Comprehensive slides ● Entire lesson comprehensive ● Extenders – hide slide NTTC – Oct 2015 Webinar Entire Lesson 23

24. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● Education Lesson Expanded/Revised Lesson 28 – Education Benefits – Includes:  Scholarships and Grants  American Opportunity Credit  Lifetime Learning Credit  Tuition and Fees Adjustment  Education Savings Account  Business Deduction for Work – Related Education expenses. NTTC – Oct 2015 Webinar 24

25. TAX-AIDE NTTC Slide Deck -Tax Year 2015 Education Lesson Expanded/Revised (cont,)  Education Savings Accounts and Qualified Tuition Programs  Employer Provided Education Assistance  No double dipping  Interaction between benefits and other taxes (Clyde example) NTTC – Oct 2015 Webinar 25

26. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● ACA Lesson Changes/Revisions Day 1  Minimum Essential Coverage (“MEC”)  Exemptions (core and comprehensive)  Shared responsibility payment (“SRP”) Day 2  Premium tax credits  Comprehensive topics NTTC – Oct 2015 Webinar 26

27. TAX-AIDE NTTC Slide Deck -Tax Year 2015 ● ACA Lesson Changes/Revisions (cont.) Follows structure of material found in Pub 4491 and Pub 4012 Emphasis placed on exemptions – avoid SRP whenever possible SRP for 2015 greater of 2% of household income above filing threshold or $325 per adult (was 1% or $95 per adult in 2014) NTTC – Oct 2015 Webinar 27

28. TAX-AIDE Training Templates

29. TAX-AIDE 2014 Templates (Placeholder) TWO Immersion Training – 2015 29

30. TAX-AIDE IRS Pubs Schedule TWO Immersion Resources – August 6 and 7, 2015 30 Note: 4012 still under IRS Review. Addendum at later date

31. TAX-AIDE NTTC Problems and Exercises Sue Alza, for Bobbie Seabolt NTTC Members

32. TAX-AIDE New NTTC Workbook ● 15 Practice problems! 8 problems from 2014 – updated 7 new problems 2 comprehensive problems Kerry is intended for use in Immersion Series II TWO Immersion Training – 2015 32

33. TAX-AIDE New NTTC Workbook ● Quizzes Scope, who must file, wages, interest … all the way to EIC Total of 82 questions TWO Immersion Training – 2015 33

34. TAX-AIDE New NTTC Workbook ● Exercises ● Filing status – exemptions Total of 26 scenarios ● ACA ~ 30 scenarios TWO Immersion Training – 2015 34

35. TAX-AIDE NTTC Workbook ● Answers will be provided through TRSs ● TRS can decide how to distribute to Instructors All TRCs / Lead Instructors only TWO Immersion Training – 2015 35

36. TAX-AIDE NTTC Workbook ● Answers using TWO 2014 to start ● Answers using TWO 2015 Early December after TW 2015 comes on line Final early January (?) after extenders decided TWO Immersion Training – 2015 36

37. TAX-AIDE Link & Learn ● http://irs.gov/app/vita/ http://irs.gov/app/vita/ TWO Immersion Training – 2015 37

38. TAX-AIDE

39. Link & Learn ● Can be a part of TWO Immersion Training Assigned based up the upcoming lesson Use as self-study for topic background prior to the lesson TWO Immersion Training – 2015 39

40. TAX-AIDE CCH Videos – Brainshark Presentations ● Brainshark Presentations – Administrative ● https://www.cchsfs.com/taxwise_education_library/ https://www.cchsfs.com/taxwise_education_library/ ACA  Not a substitute for TWO Immersion lesson on ACA  Reference for TRS, TRC Instructors  Review for Counselors TWO Immersion Training – 2015 015 40

41. TAX-AIDE Additional Resources ● TWO Immersion Training – 2015 TWO Immersion Training – 2015 41

42. TAX-AIDE Forms Generator TWO Immersion Training – 2015 42

43. TAX-AIDE http://tools.cotaxaide.org/ NTTC TWO Immersion August 21, 201543

44. TAX-AIDE TRS TWO IMMERSION Yahoo Group ● https://groups.yahoo.com/neo/groups/ TWOImmersion/ https://groups.yahoo.com/neo/groups/ TWOImmersion/ ● Please join. Share your training plans, comments, questions. TWO Immersion Training – 2015 44

45. TAX-AIDE NY3 Tax Training Committee NY3 Instructor Workshop – November 2015 45

46. TAX-AIDE Access to OneSupport Help Center (OSHC) ● OSHC Direct Access URL: https://aarpfoundationtaxaide.zendesk. com/access/normal https://aarpfoundationtaxaide.zendesk. com/access/normal Login Email: taxaideenduser@gmail.comtaxaideenduser@gmail.com Password: taxaideenduser1 NTTC – Oct 2015 Webinar 46

47. TAX-AIDE TWO Immersion Training TWO Immersion Training – 2015 47 Series I and Series II will each have 6 TRNG Templates this year.

48. TAX-AIDE TWO Immersion: A Guide for Training Coordinators and Instructors ● Expanded Version ● A copy of this document was sent by email to the TRCs prior to this meeting ● It is also posted on the nytaxaide.org website under the Training tab. TWO Immersion Training – 2015 48