ACA TRAINING
Albany Training Class
November, 2015
TAX-AIDE
NTTC Training – TY2015
ACA TRAINING IN ALBANY
OBJECTIVE: PREPARE YOU TO TEACH ACA
A. SAMPLE TRAINING PLANS
B. TRAINING RESOURCES
C. TRAINING APPROACHES
D. ACA REVIEW
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
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
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
TAX-AIDE
TRAINING PLANS
TWO 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
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.org
IRS ACA WEBINAIR (PDFs)
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
TAX-AIDE
htt http://www.healthreformbeyondthebasics.org/home/for-tax-preparers
p://www.healthreformbeyondthebasics.org/home/for-tax-preparers
TAX-AIDE
NTTC Training – TY2015
IRS ACA RESOURCE
TAX-AIDE
NTTC Training – TY2015
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
TAX-AIDE
ACA TRAINING RESOURCES
NTTC (OneSupport)
ACA TRAINING SLIDES #36
WORKBOOK
15 PRACTICE PROBLEMS
35 ACA EXERCISES
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
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
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
TAX-AIDE
PRACTICE PROBLEMS ACA CONTENT
MEC:
CUNNINGHAM, WILSON, MOORE, HOLMES, BATES,
ELLSWORTH, WRIGHT*, YALE
SHARED RESPONSIBILITY PAYMENT:
CLARK, REED
EXEMPTION:
HUDSON*,SCOTT, MCCOOK
EXCESS OR ADDITIONAL PTC:
HUDSON*, MEADOWS, WRIGHT*
TAX-AIDE
TRAINING CONSIDERATIONS
COVERAGE FOR ALL TOPICS THAT ARE ON TEST
ALLOCATING TRAINING TIME TO MOST LIKELY
SCENARIOS FOR YOUR SITE
SPECIAL TRAINING FOR ACA EXPERTS AND/OR
PLAN FOR HOW TO GET HELP FOR UNUSUAL
ACA CASES THAT MIGHT ARISE
WATCHING FOR TAXWISE 2015 UPDATES
TAX-AIDE
ACA RESOURSES- BACKUP
NTTC 2015 ACA WEBINAIR – NOV.
18, 20 ESENT TRAINING SLIDES
ACA INTERVIEW AND USE OF INTAKE SHEET
COULD ADD TW ACA TEMPLATE
ASSIGN READING BEFORE CLASS
USE ACA EXERCISES AS HOM
IRS ACA WEBSITE:
http://www.healthreformbeyondth
ebasics.org/home/for-taxpreparers/
TAX-AIDE
NTTC Training – TY2015
ACA TAX FORMS - BACKUP
IRS FORM 13614C – INTAKE/INTERVIEW (2015 VERSION AVAIL NOW)
IRS FORM 8965ESENT
– HEALTH
CARE COVERAGE
EXEMPTIONS
TRAINING
SLIDES
ACA INTERVIEW AND USE OF INTAKE SHEET
IRS FORM 1095-A
– HEALTH
INSURANCE
MARKETPLACE STATEMENT
COULD
ADD TW
ACA TEMPLATE
ASSIGN READING BEFORE CLASS
IRS FORM 8962USE
– PREMIUM
TAX CREDIT
ACA EXERCISES
AS HOM
TAXWISE ACA WORKSHEET
TAX-AIDE
NTTC Training – TY2015