2019 Volunteer Training - United Way Washtenaw · VITA Volunteer Resources: - Sign-up for shifts ... other conduct deemed to have a negative effect on the VITA/TCE Programs. ... Upload

2019 Volunteer Training

• Introduction

• United Way Mission/Vision/Values

• VITA Overview

• Serving Clients

• IRS Standards for All Volunteers

• Short Break

• Break-out Sessions – Greeter Training or Tax Preparation Training

Agenda

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Mission Vision ValuesMission

United Way of Washtenaw County CONNECTS people, resources, and organizations TOGETHER to create a thriving community for EVERYONE

Vision

We envision an equitable community where opportunity is not limited and every member reaches their full potential. By the year 2030, we aspire to live in a community where:

• Your zip code no longer determines your opportunity in life

• Life expectancy is the same across all populations and communities in our County

• The academic achievement gap is eliminated

• Everyone in our community has a home

• Community members seek understanding and awareness of their own power and privilege and actively work to end poverty in our County

• Poverty is not generational. If it exists, it is intermittent and brief

• Everyone in our County is able to thrive and meet their needs—housing, food, transportation, education, health expenses and childcare

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Mission Vision Values

Values• EQUITY- We pursue greater access to opportunities and resources for all. Our workplace

practices, culture, and impact reflect our commitment to justice and fairness.

• INCLUSIVENESS- Those we interact with feel valued, respected and supported. We seek out diverse voices and perspectives to inform our work.

• COMMUNITY- We advance our mission through collaboration. We share decision making, power, and resources.

• VOLUNTEERISM- We value contributions of time and talent. We continuously seek opportunities to engage volunteers in our work.

• CARING- We display empathy with those we work with and assume the positive intention of others.

• INTEGRITY- In all our actions we will choose to do the right thing even though it may not be the easiest thing.

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Two Futures: One Community

Source: opportunitywashtenaw.org

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Washtenaw County’s Challenge

VITA Community Impact

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FY18

Number of Returns*

1,005

Average Refund $1,718

*Includes UWWC VITA, EMU VITA, Virtual VITA, and MyFreeTaxes

Volunteer Positions & Exam Requirements

Role Description Required Exams

GreeterAssists clients in completing intake form and assigns tax preparation certification

level required

Required:1. Volunteer Standards of Conduct2. Intake/Interview and Quality Review

Tax PreparerUses the intake form as a guide to prepares tax return using TaxSlayer

software

Required:1. Volunteer Standards of Conduct 2. Intake/Interview and Quality Review3. Basic or AdvancedOptional:1. Health Savings Account (HSA)

QualityReviewer

Reviews tax return after it has been completed with the client present to

ensure accuracy

Required:1. Volunteer Standards of Conduct2. Intake/Interview and Quality Review3. AdvancedOptional:1. Health Savings Account

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Three types of tax preparation models

• In-person tax clinic

• Virtual VITA - Scan & Go

• My Free Taxes

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In-Person Tax Clinic

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Virtual Vita - Scan & Go

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When Can I Volunteer?

Tax Clinics: In-Person and Scan + Go

• Tuesday (February only) and Thursday evenings: 4:45 - 8:30pm

• Saturday mornings: 9:45 - 12:30 and 12:30 - 4:15 (1 shift recommended)

Special Event: Show Me the Money Day

• Saturday February 9th – Goals is to complete 100 returns this day

Scan + Go Only

• If you have an interest in volunteering to complete Scan + Go returns outside of clinic hours, we are happy to talk to you about this!

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What is Implicit/Unconscious Bias?

• Our natural people preferences

• Biologically we are hard-wired to prefer people who look like us, sound like us and share our interests.

• “Social categorization‟ is the process whereby we routinely and rapidly sort people into groups.

• This preference bypasses our normal, rational and logical thinking.

• We use these processes very effectively (we call it intuition) but the categories we use to sort people are not logical, modern or perhaps even legal.

• Simply put, our neurology takes us to the very brink of bias and poor decision making.

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How Bias Impacts Us

• “Most of us believe that we are ethical and unbiased. We imagine we’re good decision makers, able to objectively size up a job candidate or a venture deal and reach a fair and rational conclusion that’s in our, and our organization's, best interests, but more than two decades of research confirms that, in reality, most of us fall woefully short of our inflated self-perception.” Harvard University researcher Mahzarin Banaji

• Our biases affects us and our decision-making processes in a number of different ways:

• Our Perception – how we see people and perceive reality.

• Our Attitude – how we react towards certain people.

• Our Behaviors – how receptive/friendly we are towards certain people.

• Our Attention – which aspects of a person we pay most attention to.

• Our Listening Skills – how much we actively listen to what certain people say.

• Our Micro-affirmations – how much or how little we comfort certain people in certain situations.

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Examples of How Bias Shows Up

• Staff failure to think inclusively about what accommodations volunteers may need to succeed or participate (Ex: materials/training in an accessible format, training at times that work for a variety of schedules, etc.)

• Where staff recruit VITA volunteers• Providing more detailed explanation to one participant over another, based

on assumptions about education level, ability to understand, interest.• Assuming that a participant is not interested in saving their tax refund.• Treating participants differently (with more or less kindness, empathy).• Assuming all participants can/should be able to complete forms without

assistance.• Others?

Combatting Bias

• Withhold judgment about others

• Question your assumptions– why do you believe something about a person you don’t know?

• Develop the capacity to use a “flashlight” on yourself to help identify a bias; this in turn will help you appropriately act on it

• Once you’ve surfaced a belief or assumption, don’t try to suppress it, work to understand it

• Explore awkwardness or discomfort by asking yourself, “What is triggering me in any particular situation?”

• Seek out opportunities for positive exposure that change your narrative

Adapted from resources developed by Howard Ross for presentation at NYS SHRM Diversity and Inclusion Conference, October 2013

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What Next? How We Move The Ball…

• Name It!

• Confront issues (not people) boldly

• Be curious, not defensive

• Practice empathy

• Assume positive intent - Have grace

• Take personal responsibility to learn and act

• Respect and honor difference

• Be accountable for yourself and your actions – intent versus impact

• Build your equity muscle: www.uwgive.org/equity

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http://www.uwgive.org/equity

Delivering Top-Notch Customer Service

• What do our participants want?• An error-free tax return

• An pleasant and stress-free experience

• Assistance when they need it

• Greet participants in a friendly manner, introduce yourself by first name.

• Provide explanations about what you are doing whenever possible.

• Inform participants of tax credits and deductions for which they are eligible and how this impacts their return.

• Ask them what questions they have prior to transitioning them to Exit Greeters.

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Handling Complaints or Problems

• Remain calm (Be curious, not defensive)

• Acknowledge the complaint with empathy• “This must be very frustrating…”

• “I can see how this can be confusing…”

• “I wish I could do that for you. What I can do…”

• Take action to make things right• Get help from Site Coordinator or other UWWC staff

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Required IRS Certification Exams and Recommended State Return Self-Study

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Return Type

Exam or Practice Test

Volunteer Position

WebpageGreeter

Tax Preparer or Quality Reviewer

Federal Volunteer Standards of Conduct Required RequiredIRS 6744

uwgive.org/vitacertification

Federal Intake/Interview and Quality Review Required Required

FederalBasic Course OR

Advanced Coursen/a Required

StateMichigan Return TaxSlayer

Practice Questions (linked to IRS Advanced Course scenarios)

n/a Recommendeduwgive.org/

vitaresources

StateAccounting Aid Society State of Michigan

Practice Quizn/a Recommended

Volunteer Website Resources

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www.uwwashtenaw.org

- VITA Volunteer Certification

- Everything you need to study for and complete the IRS certification exams

VITA Volunteer Resources:- Sign-up for shifts- Helpful links while preparing returns- Michigan Return training material

Volunteer Standards of Conduct

• All volunteers must pass the 2018 Volunteer Standards of Conduct Exam

• Follow the ten quality site requirements (IRS 4961 pages 2-5)

• Do not accept payment, solicit donations, or accept refund payments for returns completed

• Do not solicit business from taxpayers

• Do not knowingly prepare false returns

• Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Programs.

• Treat all taxpayers in a professional, courteous, and respectful manner

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Intake/Interview Process

• All volunteers must pass the 2018 Intake/Interview and Quality Review Exam

• Form 13614-C, Intake/Interview and Quality Review Sheet, must be used to complete and quality review all tax returns.

• There is a direct correlation between the proper use of Form 13614-C and the preparation of an accurate tax return.

• An interview must be performed to verify information for each tax return.

• Refer to IRS 5101 for additional information.

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Break-out Sessions

VITA Greeter Training

or

VITA Tax Preparation Training

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VITA Tax Preparation Training

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Volunteer On-Boarding – Tax Preparation

1. Complete the required IRS certification exams for Federal returns

2. Upload your exam certificate to our website

3. Self-study the Michigan state return training material

4. Sign-up for volunteer shifts. We ask that you volunteer for a minimum of 3 shifts> https://www.uwwashtenaw.org/vitaresources

5. New volunteers: During your first shift, our goal is for you to start with a Scan and Go return to ensure you are comfortable before working directly with clients

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Basic vs. Advanced Certification

Advanced certification adds the following topics:

1. Self-employment income and expenses (limited scope)

2. Income from the sale of stocks and bonds

3. Healthcare coverage purchased through the Marketplace

4. Itemized deductions

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• The next few slides will familiarize you with the tax and credit topics unique to Federal returns

• For more in-depth self-study, please refer to:

• Prosperity Now tax training guided presentations and slides• TaxSlayer software training guided presentations

Links at: https://www.uwwashtenaw.org/vitacertification (bottom of the page)

• TaxSlayer guide for these specific topics:

https://www.uwwashtenaw.org/vitaresources > Quick Guide

Federal Return Specifics

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Helpful Terminology

• Deduction vs. Credit

• Form 1040 and Schedule 1-6

• Resident alien vs. non-resident alien

• SSN vs. ITIN – Taxpayer identification cards

• Totally and Permanently Disabled

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• Deduction – subtracted from your taxable income (i.e. you don’t pay taxes on this dollar amount).

• Non-refundable credit – directly reduces the dollar amount of taxes owed. When taxes owed = $0, the remainder of the credit is forfeited.

• Refundable credit – directly reduces the dollar amount of taxes owed. When taxes owed = $0, the remainder of the credit is paid (refunded) to the taxpayer.

Deductions vs. CreditsB

ette

r fo

r Ta

xpay

er

Pub 4012: Tab F

Pub 4012: Tab G

Pub 4012: Tabs I & J

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From 1040 and Schedules 1-6

• Forms 1040EZ and 1040A are discontinued – All taxpayers will use Form 1040

• Form 1040 has been reduced from 79 lines to 23 lines for 2018 returns. To accomplish this reduction, 6 new schedules have been added:

• Schedule 1 – Additional Income and adjustments to income

• Schedule 2 – Tax

• Schedule 3 – Nonrefundable credits

• Schedule 4 – other taxes

• Schedule 5 – Other payments and refundable credits

• Schedule 6 – Foreign address and third party designee

Pub 4012: Tab B31

From 1040 Crosswalk

www.uwwashtenaw.org/vitaresources

>Federal Helpful Information > Form 1040 Crosswalk

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• If you are not a US citizen, you are considered a resident alien if you meet either of these two requirements:

1. You have a green card

2. You pass the substantial presence test. You must physically be present in the US for at least:1. 31 days in 2018 and2. 183 days counting:

• All days in 2018• 1/3 of the days in 2017• 1/6 of the days in 2016

• If you do not meet either of the above requirements, you are considered a non-resident alien. To prepare one of these returns, the preparer must pass the “foreign student” exam.

Resident Alien vs. Non-Resident Alien

Pub 4012: Tab L33

Taxpayer Identification Cards

Type Who can obtain Types Annotation Example

Social SecurityCard / Number

(SSN)

1. US citizens2. Non-citizens authorized to work in the US

(i.e. Green Card, certain visas such as H-1B)

Unrestricted None

Restricted“Valid for work only with DHS authorization”

Non-work“Not valid for employment”

IndividualTaxpayer

Identification Number (ITIN)

People not eligible for a social security number and have a requirement to furnish a federal tax identification number or file a federal tax return

N/A N/A

“SSN valid for employment”

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Totally and Permanently Disabled

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Indicators that someone qualifies as Totally and Permanently Disabled:

• Under the age of 62 and receiving social security *a non-disabled widow/er may receive survivor benefits starting at age 60 or at any age with a child under age 16

• Under age 65 and receiving Supplemental Security Income (SSI)

• Under age 62 and living in subsidized senior housing

Federal Highlights

• Determining filing status

• Deductions and Personal Exemptions

• ACA - Shared responsibility & exemptions / premium tax credit

• Self-employment

• Education scholarships (taxable situations)

• Common Credits

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Federal Filing Status

• There are five filing status types:1. Single

2. Married filing joint

3. Married filing separate

4. Head of Household

5. Qualifying Widower

• TaxSlayer has a built-in guide for determining status if you are unsure.

Pub 4012: B-637

Standard Deduction

• The standard deductions for 2018 are shown in table below. Before entering itemized deductions into TaxSlayer, take a quick look to see if these thresholds will be exceeded by itemizing.

If filing…Standard Deduction

2018*Standard Deduction

2017

Single or Married filing single

$12,000 $6,350

Head of household $18,000 $9,350

Married filing jointly or Qualifying Widower

$24,000 $12,700

Overview New for Tax Year 2018

• Standard deductions increased significantly for 2018.

• The majority of our clients will not itemize for 2018 returns.

• The same additional amounts from 2017 still apply for people that are blind or born before January 2nd, 1952.

Pub 4012: F-1 to F-2*See Pub 4012 F-2 for blind or people born before 1/2/1952

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Personal Exemptions

• The Federal personal exemption is $0 for 2018.


• The personal exemption was decreased from $4,050 for each exemption to $0.

• Although the personal exemption was eliminated several things were changed to help compensate:

• Standard deduction was increased

• Child tax credit was increased

• Credit for other dependents is new for 2018

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Affordable Care Act

• Proof-of-insurance form types:A. 1095-A – Insurance purchased through the marketplace

B. 1095-B – Government sponsored (MDDHS Healthy Michigan, etc.)

C. 1095-C – Employer sponsored

• 1095-A is required if they purchased insurance through the marketplace:• They may have received an advanced premium credit payment based on estimated

2018 income.

• This advanced payment is “trued-up” at tax time based on actual income.

• If they did not receive an advanced premium credit, they may be eligible for a credit that will be added to their tax return.

• If the client did not have healthcare for any portion of 2018:• First, see if they qualify for an exemption (Pub 4012 H-15)

• If they do not qualify for an exemption, a shared responsibility payment (i.e. tax penalty) will be added to the tax return (Pub 4012 H-22)


• None for Tax Year 2018

• Changes will be coming for Tax Year 2019

Pub 4012: H-5

Client’s are NOT required to provide these documents

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• We can complete returns for self-employed individuals (sole proprietorship) using Schedule C.

• However, if the client any of the following on Schedule C they are out-of-scope:

• Accounting method other than cash (line F)• They did not materially participate in the business

(line G = no)• Expenses over $25,000 (line 28)• Expenses for employees (lines 14, 19, 26)• Contract labor (line 11)• Depreciation (line 13)• Business use of home (line 30)• Loss (line 31)

Self-Employment

Pub 4012: D-13 to D-19


• No changes.

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Education Scholarships – Taxable Situations

Pub 4012: J1


• No changes. • Information should be on Form 1098-T

• Scholarships used to pay for qualified expenses are not taxed.

• However, the portion of an educational scholarship that exceeds qualified educational expenses is taxable.

Example:

Scholarship = $15,000

Qualified Education Expenses = $10,000__________________________________________________________________

Amount to Include in Taxable Income = $5000

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Education Credit – Lifetime Learning


Pub 4012: J-4 to J-5

• Credit for expenses paid for any postsecondary education or courses to acquire or improve job skills.

• Credit is 20% of the first $10,000 of expenses paid and is non-refundable.

• Must be enrolled in at least one class

• Credit can be claimed for all postsecondary education or courses to improve job skills for unlimited years – does not need to lead to a degree or credential.

• No changes. However, income limits may have been adjusted for inflation.

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Education Credit – American Opportunity


Pub 4012: J-4 to J-5


• Credit for expenses paid for undergraduate courses – classes must be leading to a degree or other recognized education credential.

• Credit is 100% of the first $2000 dollars of expenses paid plus 25% of the next $2000 (max = $2500). Up to $1000 of the credit is refundable (depends on age, part/full-time student status, filing status, and income).

• Must be enrolled at least half-time for at least one academic period in 2018 (or paid in 2018 for Q1 2019)

• Credit can only be claimed for the first 4 years of postsecondary education for a maximum of 4 tax years(including years Hope credit was claimed)

• Student cannot have a felony drug conviction

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Earned Income Tax Credit

Adjusted Gross Income (AGI) when filing as Single and Head of Household Married Filing Jointly = Single + $5,690


• No changes. However, income amounts and credit amounts were adjusted for inflation.

Pub 4012: I-1

• Refundable credit for low- to moderate-income workers.

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Child Tax Credit


Pub 4012: G-13

• Credit = $2,000 per qualifying child, up to $1400 of which is refundable.

• To qualify for this credit, the child must:1. Be your:

• biological child, adopted child, stepchild, eligible foster child, or a descendent of any of them (i.e. grandchild)

• brother, sister, half brother, half sister, stepbrother, stepsister, or descendent of any of them (i.e. niece or nephew)

2. Be under age of 17 on December 31, 20183. Child must have a valid SSN for employment – if they do

not, taxpayer should consider filing an extension4. Not have provide more than 50% of their own financial

support during 20185. Be a U.S. citizen, U.S. National, or a resident alien6. Have lived with you more than ½ of the year or were born

or died in 2018.

• Credit increased from $1000 to $2000 per child

• Refundable portion increased from $1000 to $1400 per child

• Child must have an SSN that is valid for employment

• Parent must have a valid SSN or ITIN

• Phase-out income threshold increased significantly:

• $200,000 filing single

• $400,000 married filing jointly

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Credit for Other Dependents


Pub 4012: G-13

• Credit = $500 per qualifying person, all of which is non-refundable.

• General qualifications, the person:

1. Must not have provided over ½ of their own financial support for the year

2. is either a relative of yours (no requirement about living with you) or lived in your household for the entire year

3. has a valid SSN (including not valid for employment) or ITIN – if they do not, taxpayer should consider filing an extension

4. had a gross income less than $4,150 in 2018.

5. is a U.S. citizen, U.S. National, or a resident alien

• This is a completely new credit for 2018.

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Credit for Child and Dependent Care


Pub 4012: G-5

• No changes.• Credit for child and dependent care expenses paid to enable you (and your spouse if filing a joint return) to work or actively look for work

• Either a child under 13 years old or a disabled dependent

• Person must live with you for over ½ of the year

• Expenses limited to $3,000 for one qualifying person and $6,000 for two or more qualifying persons

Ask working parents to see if they paid for care (including camps) during school breaks

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Retirement Savings Contributions Credit


Pub 4012: G-9


• Credit for making eligible contributions to an IRA or employer-sponsored retirement plan

• Credit is calculated by multiplying employee contribution by the factor in the table below:

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• The next few slides will familiarize you with the tax and credit topics unique to Michigan returns

• For more in-depth self-study, please refer to:

https://www.uwwashtenaw.org/vitaresources > State of Michigan Training Material

• TaxSlayer guide for these specific topics:

https://www.uwwashtenaw.org/vitaresources > Quick Guide

Michigan Return Specifics

50

Items Unique to Michigan Returns

1. Michigan Exemptions

2. Treatment of retirement income

3. Michigan specific credits

• Homestead Property Tax Credit (renters eligible too)

• Home Heating Credit (requires low income)

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Michigan Exemptions

• Michigan will continue to allow a personal exemption of $4,050 per person (up $50 from 2017)

• There are two exemptions that if eligible need to be entered into TaxSlayer under State Section > Basic Information:

1. Special exemption for the deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled = $2700 Only applicable if age < 66

2. Qualified disabled veteran = $400

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• The following are never taxed by the State of Michigan:

• US military pensions

• Michigan national guard pensions

• Social Security benefits

• Railroad retirement benefits

Retirement and Pensions Types Not Taxed by the State of Michigan

53

Additional Retirement Income Subtractions

• Michigan has a “tier” system where other retirement income may also be tax exempt (including interest, dividends, and capital gains)

• If either of the following are true, you must enter additional information manually into TaxSlayer to correctly tax all forms of retirement income: Born before 1953 or

Retired before January 1st, 2013 and receive a pension from employment with a governmental agency not covered by Social Security (SSA)

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• There are two important Michigan specific refundable tax credits many of our clients are eligible for:

• Homestead Property Tax Credit

• Home Heating Credit

• Before entering information into TaxSlayer, it is best to first determine if the client is eligible for either credit

Homestead Property Tax Credit – Refer to Slide 57

Home Heating Credit – Refer to Slide 58

Michigan Specific Credits

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• Total Household Resources = All taxable income (included in income tax calculations) + other non-taxable income such as social security, gifts, inheritance, scholarships, and more.

• Income that should be included in THR:

• All income for the person filing the return

• If married, all income of their spouse if filing jointly or they share a home

• Dependent child or adult - Social Security benefits or Supplemental Security Income (SSI) if the taxpayer (or spouse) is the payee

• Dependent adult - Social Security benefits or SSI paid directly to the dependent adult – only include the portion used to pay household expenses

Total Household Resources

56

• Money given to you from a roommate used for household expenses

• Household expenses paid by someone on your behave

• Supplemental Security Income (SSI) – limited income and age 65 or older, blind, or disabled

• State SSI

• Dependent’s Social Security Benefits and SSI

• Cash assistance from the Department of Education for the payment of child care

• Nontaxable gain from the sale of a main home

• Nontaxable scholarships

• Forgiveness of debt

Total Household Resources (THR)

• Income is not only income from a job, self-employment, pension, Social Security, or investments.

• Commonly overlooked income sources that should be included in THR:

THR Calculation Checklist: www.uwwashtenaw.org/vitaresources > State and Local Helpful Information 57

Total Household Resources

Subtract medical insurance premiums paid (other than insurance paid on 1099-SSA) + $130 for each vehicle the client has with auto insurance

58

Homestead Property Tax Credit

• Both homeowners and renters can claim this credit Subsidized, service fee, cooperative, and special housing are also eligible

• Total Household Resources < $60,000

• Homeowners:• Must be an occupant of the home

• Property taxable value < $135,000

• Renters:• If they have a roommate, only claim the amount of rent they paid or someone paid on their

behalf (include this amount in their THR!)

• Must have their name on the lease to claim the credit

• Credit based on 23% of the rent paid by the taxpayer

59

Home Heating Credit

• Both homeowners and renters can claim this credit• Must live at the billed address and either own the home or have their name on the lease

• Name must be on the utility bill

• You cannot claim the credit if:• A full-time student and claimed as a dependent by someone else

• Lived in a licensed care facility for the entire year

• Lived in college/university operated housing

• Income Limits:

December, January, or February heating bill contains information needed for this calculation.

If they provide their own heat with wood, propane, etc. they must provide receipts.

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Account Set-up

• VITA/TCE Central• https://www.linklearncertification.com/d/• Create New Account

• 01-Vita Volunteer• No, No, No, Yes• Skip the last four questions (unless you need them for continuing education credit)

• TaxSlayer Practice Lab• https://vita.taxslayerpro.com/IRSTraining/en/Account/Access• Password = TRAINPROWEB• Create Account

• SIDN is not required and can be left blank

• TaxSlayer Pro “Live” Site• New Volunteers: UWWC will create this account for you and provide log-in details at your first

volunteer session.• Returning Volunteers: You’re user name and password from last year should still work. We can

help at your first volunteer session.

61

Next Steps

1. Complete the required IRS certification exams in VITA/TCE CentralNeed Help?• Drop-in sessions

• Email: [email protected]

2. Self-study the Michigan specific training material

3. Sign-up for volunteer shifts:• We ask that you volunteer for a minimum of 3 shifts

• https://www.uwwashtenaw.org/vitaresources

4. Bring photo ID to all shifts

62

mailto:[email protected]

Basic Course, Scenario 8: Emily Clark

• Good question to get started on if a new volunteer

• Will need to use TaxSlayer Software

Let’s Get Started!

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VITA Greeter Training

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• We are the face of United Way – The friendly folks

• A warm smile and good handshake sets the tone. “I’m Bob”

• A careful review and organization of the client’s tax information saves preparer time and frustration.

• Result is a satisfied, happy client.

Introduction

65

• Pass the Volunteer Standards of Conduct, Intake/interview Test.➢Visit www.uwwashtenaw.org/vitacertication

• IRS 6744, pages 11 – 17, 21 – 24 contain the multiple choice test questions.

• Upload form 13615, Volunteer Standards of Conduct Agreement.

Before Greeting

66

Account Set-up

• VITA/TCE Central

• https://www.linklearncertification.com/d/

• Create New Account• 01-Vita Volunteer• No, No, No, Yes• The last 4 questions that are not required fields can be skipped

67

Checklist of screening questions:

Last year, what was your total income (including spouse’s income if filing jointly)?

• Under $54,000~ Ok to prepare

• $54,000 to $66,000~Refer to MyFreeTaxes.com

• Greater than 66,000 is not eligible for our assisted tax preparation program.

If any of these are true, the client is not eligible for a clinic appointment:

• Did you file bankruptcy last year?

• Did you have income from rental property or farming?

• Did you have self-employment expenses over $25,000 last year?

Client Scheduling

68

After the client is eligible to schedule an appointment for our tax preparation program(VITA).

Next, we’ll:• Ask a few questions to help us prepare for their appointment• Select an appointment location, time and date

Client Scheduling

69

Clients are informed that:

1. They can visit "www.uwgive.org/freetaxhelp" for information on what to bring to their appointment

2. They will receive a confirmation email with more information after the appointment is scheduled

3. 1-2 weeks before their appointment they will receive an information packet by mail (USPS) including the 13614-C to be completed before arriving for their appointment

Appointment Information Provided to Clients

70

• Sign In

• Find your name tag, first names only.

• Greet the site coordinator so they know your there.

• In front of the counter!

On Arrival

71

• Greet as you would welcome a honored guest into your home.

• Record name and appointment time.

• Must check identity on driver’s license (or passport).

• Must check Social Security card (not Medicare card). May start but can not file.➢Keep both handy; will be reviewed several more times.

Greet Your First Client

72

Taxpayer Identification Cards

Type Who can obtain Types Annotation Example

Social Security Card / Number

(SSN)

1. US citizens2. Non-citizens authorized to work in the US

(i.e. Green Card, certain visas such as H-1B)

Unrestricted None

Restricted“Valid for work only with DHS authorization”

Non-work“Not valid for employment”

Individual Taxpayer

Identification Number (ITIN)

People not eligible for a social security number and have a requirement to furnish a federal tax identification number or file a federal tax return

N/A N/A

“SSN valid for employment”

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• “Busy” form but key to the program, followed exactly by the preparer.

• Make time to help clients if unable to complete the form. Struggling, or do not understand some sections.

• Help clients if English is not their primary language.

• Get help if needed.

Review the Intake Sheet, 13614-C

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• Part I, Personal Information. Legible?

• Part II, Marital Status and Household Information. Complete?

• Part III, Income➢ Organize documents by item

➢ If “unsure” discuss with client, make changes.

➢ Initial any changes.

The Intake Sheet, 13614-C

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• Part IV, Expenses.

• Part V, Life Events – information unlikely

• Part VI, Health Care Coverage• Ask if they purchased from Marketplace. If yes, form 1095-A?

• Bank account for direct deposit; routing and account numbers


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• Organize Intake form and tax documents into a folder.

• Place folder in preparer’s line.

• Ask client to have a seat, their preparer will find them shortly (or introduce preparer to client).


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1) Put each paper return in an envelope

2) complete the client survey

3) provide envelopes for those who have to pay a federal or

state tax.

Greeter’s Exit Process

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Next Steps

1. Self-study training material and pass the required certification exams

1. If needed, come to Drop In Sessions (No registration required)

1. Sign-up for volunteer shifts: • We ask that you volunteer for a minimum of 3 shifts

• https://www.uwwashtenaw.org/vitaresources

2. Bring photo ID to all shifts

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• Drop In Sessions

• Email [email protected]

Need help?

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mailto:[email protected]

Documents

2019 Volunteer Training - United Way Washtenaw · VITA Volunteer Resources: - Sign-up for shifts ... other conduct deemed to have a negative effect on the VITA/TCE Programs. ... Upload