TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

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TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015

Transcript of TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

Page 1: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA TRAINING

Albany Training Class

November, 2015

NTTC Training – TY2015

Page 2: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA TRAINING IN ALBANY

OBJECTIVE: PREPARE YOU TO TEACH ACA

A. SAMPLE TRAINING PLANS

B. TRAINING RESOURCES

C. TRAINING APPROACHES

D. ACA REVIEW

Page 3: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 4: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 5: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 6: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

TRAINING PLANSTWO 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

Page 7: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA TRAINING RESOURCES

IRS

INTAKE SHEET (NEW ACA SECTION PAGE 3)

PUB 4491 TRAINING GUIDE

PUB 4012

LINK & LEARN ON-LINE

http://www.healthreformbeyondthebasics.orghttp://www.healthreformbeyondthebasics.org

IRS ACA WEBINAIR (PDFs)

Page 8: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 9: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE NTTC Training – TY2015

htt http://www.healthreformbeyondthebasics.org/home/for-tax-preparers http://www.healthreformbeyondthebasics.org/home/for-tax-preparers p://www.healthreformbeyondthebasics.org/home/for-tax-preparers

Page 10: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE NTTC Training – TY2015

IRS ACA RESOURCE

Page 11: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 12: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA TRAINING RESOURCES

NTTC (OneSupport)

ACA TRAINING SLIDES #36

WORKBOOK

15 PRACTICE PROBLEMS

35 ACA EXERCISES

Page 13: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 14: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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

Page 15: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

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 8965 (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

Page 16: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

PRACTICE PROBLEMS ACA CONTENT

MEC: MEC: CUNNINGHAM, WILSON, MOORE, HOLMES, BATES, CUNNINGHAM, WILSON, MOORE, HOLMES, BATES, ELLSWORTH, ELLSWORTH, WRIGHT*, YALEWRIGHT*, YALE

SHARED RESPONSIBILITY PAYMENT:SHARED RESPONSIBILITY PAYMENT:CLARK, REEDCLARK, REED

EXEMPTION: EXEMPTION: HUDSON*,SCOTT, MCCOOKHUDSON*,SCOTT, MCCOOK

EXCESS OR ADDITIONAL PTC:EXCESS OR ADDITIONAL PTC:HUDSON*, MEADOWS, WRIGHT*HUDSON*, MEADOWS, WRIGHT*

Page 17: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

TRAINING CONSIDERATIONS

COVERAGE FOR ALL TOPICS THAT ARE ON TESTCOVERAGE FOR ALL TOPICS THAT ARE ON TEST

ALLOCATING TRAINING TIME TO MOST LIKELY ALLOCATING TRAINING TIME TO MOST LIKELY SCENARIOS FOR YOUR SITESCENARIOS FOR YOUR SITE

SPECIAL TRAINING FOR ACA EXPERTS AND/OR SPECIAL TRAINING FOR ACA EXPERTS AND/OR PLAN FOR HOW TO GET HELP FOR UNUSUAL PLAN FOR HOW TO GET HELP FOR UNUSUAL ACA CASES THAT MIGHT ARISE ACA CASES THAT MIGHT ARISE

WATCHING FOR TAXWISE 2015 UPDATESWATCHING FOR TAXWISE 2015 UPDATES

Page 18: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA RESOURSES- BACKUP

NTTC Training – TY2015

ESENT TRAINING SLIDESACA INTERVIEW AND USE OF INTAKE SHEETCOULD ADD TW ACA TEMPLATEASSIGN READING BEFORE CLASSUSE ACA EXERCISES AS HOM

NTTC 2015 ACA WEBINAIR – NOV. NTTC 2015 ACA WEBINAIR – NOV. 18, 2018, 20

IRS ACA WEBSITE: IRS ACA WEBSITE: http://www.healthreformbeyondthhttp://www.healthreformbeyondthebasics.org/home/for-tax-ebasics.org/home/for-tax-preparers/preparers/

Page 19: TAX-AIDE ACA TRAINING Albany Training Class November, 2015 NTTC Training – TY2015.

TAX-AIDE

ACA TAX FORMS - BACKUP

NTTC Training – TY2015

ESENT TRAINING SLIDESACA INTERVIEW AND USE OF INTAKE SHEETCOULD ADD TW ACA TEMPLATEASSIGN READING BEFORE CLASSUSE ACA EXERCISES AS HOM

IRS FORM 13614C – INTAKE/INTERVIEW (2015 VERSION AVAIL NOW)IRS FORM 13614C – INTAKE/INTERVIEW (2015 VERSION AVAIL NOW)

IRS FORM 8965 – HEALTH CARE COVERAGE EXEMPTIONSIRS FORM 8965 – HEALTH CARE COVERAGE EXEMPTIONS

IRS FORM 1095-A – HEALTH INSURANCE MARKETPLACE STATEMENTIRS FORM 1095-A – HEALTH INSURANCE MARKETPLACE STATEMENT

IRS FORM 8962 – PREMIUM TAX CREDITIRS FORM 8962 – PREMIUM TAX CREDIT

TAXWISE ACA WORKSHEETTAXWISE ACA WORKSHEET


REGION PROVINCE FULLNAME QUALIFICATION NTTC NUMBER … fileregion province fullname qualification nttc number nttc expiration date xii south cotabato aberde, kharen b. health care

REGION PROVINCE FULLNAME QUALIFICATION NTTC NUMBER … fileregion province fullname qualification nttc number nttc expiration date xii south cotabato aberde, kharen b. health care

TAX-AIDE IRS Issued Identification Numbers Pub 4012Tab L Pub 4491Part 1 NTTC Training – 2014 1.

TAX-AIDE IRS Issued Identification Numbers Pub 4012Tab L Pub 4491Part 1 NTTC Training – 2014 1.

Training Using New NTTC Materials - Colorado Tax-Aide ...

Training Using New NTTC Materials - Colorado Tax-Aide ...

TAX-AIDE ERO/Transmitter Training NTTC Training – 2014 1.

TAX-AIDE ERO/Transmitter Training NTTC Training – 2014 1.

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1 NTTC/TRS Training Dallas 2009 TaxWise Tips Hopefully helpful items.

1 NTTC/TRS Training Dallas 2009 TaxWise Tips Hopefully helpful items.

1 NTTC TRAINING 2011 Standards of Conduct (Ethics) Training A Guide for AARP Foundation Tax-Aide Volunteers.

1 NTTC TRAINING 2011 Standards of Conduct (Ethics) Training A Guide for AARP Foundation Tax-Aide Volunteers.

Tender NTTC

Tender NTTC

TAX-AIDE Rent and Royalty Income Pub 4491 – Page 123 NTTC Training 20131.

TAX-AIDE Rent and Royalty Income Pub 4491 – Page 123 NTTC Training 20131.

TAX-AIDE Exemptions Pub 4012 Tab C Pub 4491, Part 2 NTTC Training – TY 2014 1.

TAX-AIDE Exemptions Pub 4012 Tab C Pub 4491, Part 2 NTTC Training – TY 2014 1.

TAX-AIDE Schedule K-1 Pub 4491 – Pg 123 NTTC Training — 2013 1.

TAX-AIDE Schedule K-1 Pub 4491 – Pg 123 NTTC Training — 2013 1.

TAX-AIDE Filing Status Married, Single, and More NTTC Training 2013 1.

TAX-AIDE Filing Status Married, Single, and More NTTC Training 2013 1.

Filing Status Married, Single, and More · Form 8379 Injured Spouse Allocation 41 NTTC Training –TY 2019 IRS Form 8379 (partial view) 42 NTTC Training –TY 2019 Refer to Pub 4012

Filing Status Married, Single, and More · Form 8379 Injured Spouse Allocation 41 NTTC Training –TY 2019 IRS Form 8379 (partial view) 42 NTTC Training –TY 2019 Refer to Pub 4012

No. REGION PROVINCE FULLNAME QUALIFICATION NTTC NUMBER ... · no. region province fullname qualification nttc number nttc expiration date ... 6 vii cebu encabo, ... 33 vii cebu morales,

No. REGION PROVINCE FULLNAME QUALIFICATION NTTC NUMBER ... · no. region province fullname qualification nttc number nttc expiration date ... 6 vii cebu encabo, ... 33 vii cebu morales,

1 NTTC/NTC ERO Training 2010 ERO TRAINING The ELECTRONIC RETURN ORIGINATOR (ERO) is the Transmitter in Tax-Aide.

1 NTTC/NTC ERO Training 2010 ERO TRAINING The ELECTRONIC RETURN ORIGINATOR (ERO) is the Transmitter in Tax-Aide.

TAX-AIDE Payments Pub 4491 – Page 275 Form 1040 – Lines 62-72 NTTC Training – 2013 1.

TAX-AIDE Payments Pub 4491 – Page 275 Form 1040 – Lines 62-72 NTTC Training – 2013 1.

TAX-AIDE Refund/Tax Owed Pub 4491 – Page 289 NTTC Training – 2013 1.

TAX-AIDE Refund/Tax Owed Pub 4491 – Page 289 NTTC Training – 2013 1.

University at Albany Hazardous Waste Program · WASTE TRAINING at THE UNIVERSITY AT ALBANY University at Albany Office of Environmental Health and Safety 2010 . University at Albany

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NO. REGION PROVINCE FULLNAME QUALIFICATION NTTC … · no. region province fullname qualification nttc number nttc expiration date 1 v albay arispe, maria charmy a computer hardware

NO. REGION PROVINCE FULLNAME QUALIFICATION NTTC … · no. region province fullname qualification nttc number nttc expiration date 1 v albay arispe, maria charmy a computer hardware

TAX-AIDE The Client Facilitator NTTC Training 2013 1.

TAX-AIDE The Client Facilitator NTTC Training 2013 1.