TRAINING AND CERTIFICATION INSTRUCTIONS

Transcription

1 DELAWARE EARNED INCOME TAX CREDIT (EITC) CAMPAIGN Save some NOW spend later! TRAINING AND CERTIFICATION INSTRUCTIONS FOR 2012 TAX SEASON (January-April 2013) This belongs to: If found, contact me at: Delaware EITC Campaign sponsored and offered by Nehemiah Gateway Community Development Corporation Phone: (302)

2 VOLUNTEER PROTECTION ACT OF Introduction... 4 WHAT DOES THE IRS WEB BASED LINK AND LEARN TAX TRAINING PROGRAM INCLUDE?5 OVERVIEW OF THE TRAINING PROCESS AND REQUIREMENTS... 5 TRAINING OPTIONS and COURSE DESCRIPTIONS... 6 Link & Learn Course Descriptions... 7 Tax Wise Online Preparer for VITA/TCE - Training Videos... 7 Comprehensive Practice Exercises... 8 Basic Exercises... 8 Intermediate Exercises... 8 Advanced Exercises... 8 HOW TO ACCESS LINK AND LEARN TRAINING COURSES... 9 HOW TO ACCESS PRACTICE LAB HOW TO ACCESS CERTIFICATION TESTS How To Take The Basic Test: HOW TO ACCESS SITE COORDINATORS TEST ( SITE MANAGERS ONLY) VOLUNTEER PROTECTION ACT OF 1997 The Volunteer Protection Act of 1997 protects you, the tax preparer, working with a VITA/TCE program from liability for the tax returns you prepare as long as you: 1. are acting within the scope of your responsibilities 2. have completed training and certification, and 3. are not grossly negligent or intentionally trying to cause harm. ~ 2 ~

3 My Information Page Link and Learn Practice Lab Password: learntwo User ID: Zipcode: SSN for practice problems: xxx-xx-xxx (xxx-user ID) Where the first 3 digits you make up; last six digits are User ID for Practice Lab Certification Login: Password: ~ 3 ~

4 Introduction Welcome!! and thank you for volunteering! We cannot provide this service without individuals like you AND we believe you will have an enjoyable experience! The IRS requires ALL VITA (Volunteer Income Tax Assistance) Tax Preparers to be certified as a tax preparer in order to volunteer at a VITA tax site. This document describes the Delaware EITC Campaign's process for you to follow to complete the IRS requirements successfully. There's a lot of information you will be exposed to through your training. You are not expected to remember it all! There are many resources available to you at the tax site, most importantly your Pub. 4012, your tax site staff and other returning volunteers. What we want is for you to come with the Basic certification and willingness to ask questions. So, are you ready? Here we go. In general: All volunteers will utilize the IRS's online Link and Learn training, Certification Test and Practice Lab. The campaign will provide several types of study programs to support successful completion of the training and testing. Options include independent study & testing labs and instructor facilitated classes for tax law training and certification testing; all of which will be explained in more depth later in this document. All volunteers are required to complete the Volunteer Standards of Conduct and Basic instruction module and test. New student volunteers are required to attend an instructor lead Site Orientation Session after they have completed their Volunteer Standards of Conduct and Basic instruction module and test. Returning volunteers are required to complete the Returning Volunteer or Basic module instruction and test. We encourage returning volunteers to complete the Intermediate module in order to be able to assist more clients and/or quality review returns prepared by others. Returning volunteers are NOT required to attend the Site Orientation Session. Volunteers will receive a package that contains: 1. a CD with key reference material, including a training manual, practice problems and a CD version of Publication 4012, further described below. This CD is intended to supplement the online training program that you will follow 2. IRS Publication 4012, Volunteer Resource Guide which is used during the tax season and should be bought with you each time you volunteer. It is a valuable tool for quickly assessing a wide variety of situations that you will encounter in preparing tax returns. Feel free to put your name on the front cover and record any notes you might find helpful on its pages. ~ 4 ~

5 3. These instructions about how to access the online training, practice software and certification test, as well as additional information about procedures you will need to follow. Note: This package will be available for pick-up at our office, 201 West 23 rd St., Wilmington, DE OR you can pick one up at any time during one of our scheduled Link and Learn or Lab sessions. Unfortunately, we are not able to mail the materials to you. WHAT DOES THE IRS WEB BASED LINK AND LEARN TAX TRAINING PROGRAM INCLUDE? Online Basic, Intermediate and Advanced training modules (as well as a few additional, specialized subjects) that you can complete at your own pace Links to Tax facts and Media (Videos & Audio) TaxWise tutorials to provide the student with instructions regarding the tax software used for actual tax return preparation Job aids Key Reference Material Publication 4012, Volunteer Resource Guide Publication 4491 VITA/TCE Training Guide Publication 17, Your Federal Income Tax for Individuals Publication 4491-W VITA/TCE Problems and Exercises Practice Lab - A link to the tax preparation software which allows hands-on practice in preparing tax returns. (Note to Returning Volunteers-you no longer need a practice SSN assigned for practice problems) Volunteer Standards of Conduct Training an IRS course regarding tax preparation ethics and conduct OVERVIEW OF THE TRAINING PROCESS AND REQUIREMENTS Step One: EVERYONE must complete the Volunteer Standards of Conduct Training available on Link and Learn. To access this course volunteer must create and log into the Certification Testing see How To Access Certification Testing section of this document. This step MUST BE COMPLETED before taking the Link and Learn Training This step MUST BE COMPLETED prior to working at any of our tax sites. EVERYONE must understand the six Volunteer Standards of Conduct defined in Form Step Two: Complete Link and Learn - IRS Online Training and Practice Exercises. EVERYONE must complete the Basic course in "Link and Learn". EVERYONE must utilize the online TaxWise Practice Lab for practice exercises and test problems. ~ 5 ~

6 All VITA managers and quality reviewers must complete the Basic AND Intermediate course (or higher). You should also take the Intake/Interview and Quality Review training. ALL Managers should complete the Site Coordinators Course (new requirement). Step Three: Complete TaxWise Online Preparer for VITA/TCE All New Volunteers must review the TaxWise Online Training Videos for navigating and entering data to the tax preparation software. Step Four: Complete IRS Certification Test EVERYONE must complete the test, at least through the Basic level. Testing guidelines allow for two test attempts. If you do not pass the first time, you might consider attending one of the Lab sessions (listed on our volunteer website at where you can ask questions of our staff and complete the test while there. If you do not achieve a minimum score of 80% on the second attempt you should contact the office for other ways to provide assistance. Use the TaxWise Practice Lab to complete the test scenarios. When you pass a test, please upload your tax certificate(s), Standard of Conduct certificate and the Volunteer Agreement on our volunteer website which you access by going to: clicking on Volunteer and once you log in using the buttons: <my profile>, <additional info>, and save it it s very easy. If for some reason you are not able to upload them, then please ask your Site Manager for assistance. Step Five: NEW VOLUNTEERS ONLY: Register and attend In-Person Site Orientation All NEW Volunteers are required to attend an in-person orientation at your tax site. Site Oriention is designed to familarize the new volunteer with a tax sites processes. Training Dates and Locations for students only are on our site Delaware Earned Income Tax Credit (EITC) Campaign ( by logging on as a volunteer. For all other new volunteers, your site manager will contact you with dates and times. TRAINING OPTIONS and COURSE DESCRIPTIONS All training, including independent study, requires registration once you have completed your profile at by clicking on the volunteer link You may choose any one of the following methods for completing your course study and testing: 1. Independent study and independent testing: You may complete all the training and testing components at home or work with Link and Learn online. You should plan on completing the ~ 6 ~

7 Basic study and test components (at a minimum) by January 9 th so you will be ready for your Site Orientation and to begin when your tax site opens. 2. Staff assisted study and/or testing: We have reserved space at UD s Newark Campus, Wilmington University in Dover and DE State University computer labs most Saturday s for individuals to come and complete either, or both, their study and test components with one of our experienced staff members available to answer questions and assist with the software. You should plan on completing the Basic study and test components (at a minimum) by January 9 th so you will be ready for your Site Orientation and to begin when your tax site opens. 3. Instructor facilitated course study with either independent study or staff assisted testing: An instructor will lead you through the Link and Learn course and one practice problem. You will still need to complete the test component using Options 1 or 2, above. Site orientation (required for new volunteers) This orientation teaches the basics of site operations to the new volunteer. You will meet your Site Manager, review how your specific site operates, receive important information regarding when to arrive, where to park, how the intake process works and any new information or updates from the IRS and Site Management NOTE: To register for classes, find lab hours and locations, please see our web site and click on the volunteer link Link & Learn Course Descriptions Basic Course: Course covers the minimum required topics common area for VITA programs. Intermediate: Covers tax law as it applies to wage earners who have more complex income issues such as pension earners, SSA and Schedule A Prerequisites: Basic Advanced: Course covers the completion of the full scope of returns. It requires certification in Basic and Intermediate. Capital gains and losses and more complex pension issues are included in this course. Foreign Student and Scholars (Optional): This course covers the completion of returns for international students and scholars (stand alone course) Tax Wise Online Preparer for VITA/TCE - Training Videos New Volunteers are encouraged to review the Videos on navigating and entering data into tax wise online. The videos are located in the Practice Lab see section How to Access the Practice Lab. Login & Home Page - Training ID's will not be given - purpose is to review login process. Visual Cues Part 1 and 2 - Navigating Tax Wise Home Page and Help Center - Return Task, Message Center and Search Features ~ 7 ~

8 Interview - Interview and Intake Form Start New Return - Loading Prior Year Data Main Information Parts 1,2 and 3 Income Part 1 & 2 Adjustments to Income Taxable Income & Tax Non-refundable Credits Part 1 & 2 Electronic Filing - Diagnostic ONLY Printing Returns Client Letters - Purpose is to review process of printing client letters, the campaign has it's own forms which will be available at your tax site once tax season begins in January Miscellaneous Forms Comprehensive Practice Exercises The exercises provide an opportunity to apply the tax law knowledge gained in the training courses. The recommended practice exercises listed below, represent the typical returns completed by our program. They can be found at the Practice Lab or in Pub W on your CD. You should complete these problems (at a minimum), in order to be prepared for the certification exam and live tax preparation. Basic Exercises Exercise 1 Hudson Exercise 2 Beringer Exercise 4 Clark Comprehensive Problem Scott Intermediate Exercises Exercise 3 Moore Comprehensive Problem Advanced Exercises Exercise 2 Austin Exercise 3 Fleming ~ 8 ~

9 HOW TO ACCESS LINK AND LEARN TRAINING COURSES To access the link and learn courses go to: Under Quick Links: Click on Link & Learn Lessons Select certification path (Basic, Intermediate or Advanced) and student (volunteer) ~ 9 ~

10 Complete modules 1-34 To start the module click on Lesson ~ 10 ~

11 HOW TO ACCESS PRACTICE LAB To access Practice Lab go to: Under Quick Links: click on Practice Lab In the space provided enter the universal password: learntwo all lower case, no spaces, and the following screen will appear. Click on [Create New User] Enter your Zip Code and address ~ 11 ~

12 Log in using the User ID and your ZIP code Click on Create User ID and the system will generate a six digit User ID. The User ID will appear on the screen and will be ed. The User ID will be required each time Practice Lab is accessed. Note: Please write down your User ID and password on page 3 of this document so you have it when you need it and don't forget! The Practice Lab is a modified version of TaxWise Online (TWO) training. It is meant to be used for practice only: it is not intended for use in preparing real 2011 tax returns. To calculate and save the data entered, you must select the SAVE button on the tool bar. This program does not auto-refresh The print function is not enabled. Users can minimize the Practice Lab screen in order to view the tax return and the test at the same time. You can also utilize Alt+tab to goggle between the Practice Lab and the Link Learn Taxes ~ 12 ~

13 Click on [New Return] or new users can select [Click here to get started] to access a tutorial Enter the taxpayer s SSN in the Social Security Number box and press the Tab key. Note: You must use your User ID as the last 6 digits of the SSN for example XXX Select "Go To Tax Forms" Note: To Access TaxWise Training Videos ~ 13 ~

14 HOW TO ACCESS CERTIFICATION TESTS To access the Certification Test go to: Click on [Create an Account] First time users must create an account. Note the group and training source selections; click "register" once you have filled in the form. (Please use accurate information in this section information is used in later steps Once you click "Register" The system will prompt volunteer with message "Your Account was successfully added. You can now login and access the system" click "Okay" you will be taken to the log in screen. Log in and follow instructions for taking the test beginning with Basic ~ 14 ~

15 How To Take The Basic Test: Select click here and start the course and test. Only after the Standards course and test are completed volunteer may take the Basic Exam. Once the test has been successfully completed, the following will be displayed Select the [Print Certificate] for Basic, (Intermediate and Advanced) ~ 15 ~

16 When you pass a test, please save your tax certificate(s), Standard of Conduct certificate and the Volunteer Agreement on your desktop, and upload them on our volunteer website which you access by clicking on the Volunteer button at : logging in and then using the buttons: <my profile>, <additional info>, it s very easy. If for some reason you are not able to upload them, please ask your Site Manager to assist you when you first come to your tax site. Also select [Click here] and follow instructions to print Volunteer Agreement including test scores and Certification Level. (Save and upload the agreement after taking all courses - your scores, name and address completed when establishing the account will be pre-filled on the form). ~ 16 ~

17 HOW TO ACCESS SITE COORDINATORS TEST ( SITE MANAGERS ONLY) Once you have log-into the Certification Test Site Click [My Account] Update the Group to 07 - Site Coordinator, Click [Save]. Then the Site Coordinator course will be visible. ~ 17 ~