NTTC Counselor Training Paths
NTTC Counselor Training Paths
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TY2025 Tax-Season has begun - Start here -->
Tax-Aide Training Notes
Tax-Aide Training Notes
Tax-Aide requires additional training beyond the basic IRS VITA/TCE program. This ensures that our volunteers are familiar with and comply with current Tax-Aide Policies & Procedures and stay within the full Tax-Aide Program Scope.
District Coordinators are responsible for ensuring that all volunteers receive adequate training and are certified annually per IRS VITA/TCE and NTTC Tax-Aide requirements and guidelines. Completion of additional taxpayer scenarios using the NEW or RETURNING counselor training paths are also required before final certification.
District Training Coordinators (TRC) (or Lead Instructors) MUST COMPLETE all required training & certification prior to providing formal training to other volunteers and counselors based upon their assigned roles.
All Tax-Aide Volunteers
All Tax-Aide Volunteers
All volunteers must complete the following IRS-required training and exams annually:
Please review the following NTTC Videos:
New Counselors Training Path
New Counselors Training Path
In addition to the requirements listed above, these are completed either in a classroom or virtual setting or by mentored self-study, as approved by your District Coordinator.
New Tax-Aide Volunteer Orientation
Required LMS courses in the portal
Tax-Aide Tax Counselor Training
Using the New Volunteer Training Links
Assign an instructor/mentor who will introduce them to
Tax return preparation using the NTTC Workbook (WB) and other training resources
Introduction to tax return prep with four NTTC Training Exercises: Andrews, Baker, Caldwell, Davenport
Accessing and navigating the TaxSlayer Pro Online (TSO) Practice Lab
Check the Read Me - Training Excercises for guidance and a list of initial training problems, OR
Mentored Self Study Lessons 3 - 8
Instructors/mentors should integrate these problems with appropriate references in NTTC Pub 4012 and with NTTC videos, if possible
For certification, new counselors should complete four additional returns from the Workbook with their instructor/mentor checking the results.
The goal is to complete all assigned returns and the IRS Advanced Certification exam in Link & Learn.
Returning Counselors Training Path
Returning Counselors Training Path
In addition to the basic requirements listed above, these are completed either in the classroom, virtually, or by mentored self-study, as approved by your District Coordinator.
Use the NTTC resources listed below.
NTTC Workbook (WB)
Self-Study, Lessons 9-17
Completion of four to eight (4 - 8) workbook exercises is the minimum recommended to capture virtually all the required topics on the Advanced Exam. Counselors should complete at least four returns from each of the Core and Comprehensive sections for certification. Districts may do more to prepare better for situations often encountered during tax preparation.
Certification Exercises are designed to test the knowledge of returning counselors and to prepare counselors for the IRS certification test. The four required certification exercises are: Garibaldi, Hanson, Janisch and Miller.
If a district anticipates having Social Security lump sum returns, a district may include Newell in addition to or as a substitute for one of the four exercises listed above.
The goal is to complete all assigned returns and the IRS Advanced Certification exam in Link & Learn.
NTTC Workbook
NTTC Workbook
The new Workbook team created a new and vastly improved book for this year. Each exercise has a clearly stated purpose, includes all the information for the exercise, and has TY24 answers (AGI only). Core exercises cover basic tax issues and some less common situations. Proficiency exercises include a three-generation household, Schedule C for a gig worker, and Schedule A. It contains the SSA-1099 lump sum payment exercise and additional forms such as RRB-1099. Classroom exercises are available for instructors. Advanced (A) topics are clearly marked. The online version contains everything in the printed version plus links for additional materials, advanced exercises (education credit, Uber driver, Medicaid waiver payment, and Evans-Bryant).
From NTTC, three items to be aware of:
Garibaldi (p. 28) – College expenses exceed $2,000, thus covering the entire IRA withdrawal. The penalty exception for early withdrawal from the IRA is the education exception. The teaching point is that the Tax Counselor must ask questions about the use of the withdrawal.
Hanson (p. 32) – Filing status is HOH since TP supports a dependent adult.
Uber Driver – Jackson (p. 119) – The Uber tax summary shows driver reimbursement of $207 for tolls, airport fees, and surcharges. BUT, these expenses are charged to the rider, so the 1099-K includes $207. So, to report accurate income for the driver, $207 should be included in total expenses reported on Schedule C. The Uber statement shows Expenses, Fees, and Tax of $5,759, to which $207 is added for a total Expense of $5,966. See Understanding Uber's Tax Summary.
Workbook Answers - Covers only TY24 core and classroom exercises for now. TY25 answers coming soon.
Self Study/Small Group Training
Self Study/Small Group Training
This self-contained tool is available to District Coordinators and Training Coordinators (TRCs) to onboard both new and returning Tax-Aide volunteers who are unable to attend regular classroom or virtual group training.
While Maine Tax-Aide strives to provide classroom and Google Meet (virtual) training for as many new volunteers and returning tax counselors as possible, AARP Foundation Tax-Aide's National Tax Training Committee (NTTC) provides a self-study program for both new and returning volunteers.
By following this program with an assigned instructor or mentor, you can learn how to prepare a tax return effectively:
Gain a basic understanding of tax law
Practice with the TaxSlayer Online (TSO) software
Utilize Tax-Aide resources and tools
The Self-Study Program is designed to walk you through preparing short returns in the TSO Practice Lab. It provides a training method for Counselors to replace classroom training, provide a curriculum for small groups, or supplement a student's classroom experience. The Self-Study Program allows local and district leadership (in coordination with state leadership) to adjust the syllabus for their specific training needs, which may include mixing self-study with classroom instruction. The current year version is usually available in mid-October.
Read Me 1st - Read this first
NEW Volunteer Training links
Training Resource Links - Returning (experienced) Volunteers
IRS VITA/TCE Central
IRS VITA/TCE Central
The IRS provides computer-assisted learning at Link & Learn Taxes e-Learning in English and Spanish. Link & Learn Taxes e-Learning is a self-paced, e-learning system for instruction on tax return preparation process and tax law.
This is the same site used to report exam answers and receive certification. You may also access e-learning and your VITA/TCE account at IRS VITA/TCE Central (Link & Learn Certification and IRS Training resources). Click here for instructions for accessing the TaxSlayer Online (TSO) Practice Lab and creating an account (1st-time users).
Note: All MS Office files can be opened in either MS Office Online OR Google Drive Applications (Slides = .pptx, Docs = .docx, Sheets = .xlsx)
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