VITA Useful Links

(At least for the Fort Collins, Colorado "Volunteer Income Tax Assistance" region.)

Under the SilGro home page for Alan Silverstein and Cathie Grow
Last update: April 2, 2018 (OBSOLETE FOR TY2020, here to update) -- Email me at ajs@frii.com

Contents

• Quick Reference (while completing a tax return)
• Updates and Client Support
• Training and Certification
• Brief Reminders

Quick Reference (while completing a tax return)

• TaxWise Online -- must create an account, and login with 6-digit Site Client ID (945139, 945147) before username and password (IE8+ or Chrome only); or TWO 2016, TWO 2015 -- or edit URL while logged into TY2017
  • Dependency decisions, old (2016) flowchart-style (10 Mb PDF) -- from Pub 4012, longer than text version and with more info about alternative contexts for dependents.
  • VITA/TCE Volunteer Site Scope & Referral Chart -- IRS, more complete than Pub 4012 page 8
  • CTL in/out scope -- PDF received by email without attribution
  • Guide to Entering 1040 Tax Data

• Colorado Tax-Aide Resources -- Boulder-based (by Jeff Bogart), for TCE but possibly useful for VITA too, with many valuable tools including:
  • Dependent Qualification Calculator: Look for link on left side -- nice multipurpose analyzer
  • ACA Affordability Calculator
  • Colorado Sales Tax Calculator -- for Schedule A deduction by sales rather than income tax
  • 1099R Simplified Method -- for annuities

• IRS Forms & Publications
• Bipartisan Budget Act of 2018 -- including summary of extenders
• Your Guide to Capital Gains Taxes in 2018 -- nice summary
• 2017 Loveland site quicklinks (PDF) -- unknown author, mostly overlaps with this webpage, but includes links to colleges and bursar sites
• POA handling (PDF) -- crude document received by email; Form 8453 = transmittal, Form 2848 = POA
• SCH A = Quickref -- selected slides from training: standard/itemized, LTC, can/cannot deduct, contribs
• SCH C = Scope, Allowable -- PDFs, single pages from Tony
• SCH D = Gifts -- PDF, one page from Tony
• EDU = Fact Sheet: Interaction of Pell Grants and Tax Credits
• HSA = Pub 969 = Health Savings Accounts and Other Tax-Favored Health Plans -- caution, still says 2016 despite generic URL (as of Feb 3)
• IRS/CO Deduction/Credit Reminders -- tidbits about easily-overlooked client benefits

• ACA:
  • Screening (PDF) -- four selected slides from training
  • LCBP = 2017 Lowest Cost Bronze Plan -- from ConnectForHealthCo.com
  • SLCSP = 2017 Second Lowest Cost Silver Plan -- from ConnectForHealthCo.com
  • Affordability Calculator -- same as under Tax-Aide above
  • How do I determine if health insurance plans were not affordable? -- very nice TurboTax AnswerXchange summary; scroll back to top
  • Exemptions Related to Income Tool
  • Affordability Exemptions -- Codes A and G (March 2016, PDF, 9 pages)
  • PTC = How to Reconcile Your PTC -- premium tax credit
  • SRP = Individual Shared Responsibility Provision -- Reporting and Calculating the Payment -- brief and clear IRS summary
  • Part V: Common Errors & Introduction to Advanced Reconciliation -- training slide show (Jan 2015), good summaries especially pages 4-7 (Definitions of Income, TaxWise ACA Worksheet)

Colorado tax returns:

• Colorado Forms in Number Order
• Colorado Income Tax Filing Guide -- the Form 104 booklet, 40 pages
• TCE Colorado PERA 1984-86 Special Handling

You might already have on paper:

• Pub 4012, VITA/TCE Volunteer Resource Guide -- quick reference "bible" for use while preparing returns; hardcopy essential, sent to each volunteer
• Pub 17, Your Federal Income Tax - For Individuals -- another "bible" given to each volunteer

Updates and Client Support

• Quality and Tax Alerts for IRS Volunteer Programs -- reminder, refresh (control-R) to see the latest after time passes since your previous viewing

• Pub 4491-X = VITA/TCE Training Supplement -- annual/late changes/updates

• MakeChangeNoCo -- northern Colorado VITA information, including:
  • Where to Find Help -- including site list a ways down
  • VITA Intake and Consent Forms -- Filing Season 2018 -- including intake, consent, and Colorado DPOA

Training and Certification

• TaxWise Online, for training use 80047517 (IE8+ or Chrome only)
• VITA/TCE Central (L&L) -- must create an account to do much, mainly:
  • certification tests (any browser looks OK)
  • Link & Learn and practice labs are not visible unless you are not logged in; first time here, save the six-digit User ID issued to you! (accesses TaxWise Online indirectly, using the global password and your personal User ID) (IE8+ or Chrome only)
  • Electronic Tax Software Practice Lab for VITA/TCE volunteers -- more direct link than through previous website (IE8+ or Chrome only)

• TaxWise Online end user feedback -- must be logged in to use
• Colorado Tax-Aide Resources -- Training -- look for the Training tab at the upper right
• Pub 4961 = VITA/TCE Volunteer Standards of Conduct - Ethics Training -- for first certification step
• Pub 5105 = Intake/Interview and Quality Review Training -- PDF form of a "slide show"
• Form 13614-C = Intake/Interview & Quality Review Sheet -- four-page paper form used at Tax-Aide centers
• Pub 5088 = Site Coordinator Refresher Training -- PDF version of similar but different-looking training slideshow found under Link & Learn
• Pub 4491 = VITA/TCE Training Guide -- (big) for basic, advanced, and military certifications; hardcopies often available
• Form 6744 = VITA/TCE Volunteer Assistor's Test/Retest -- test scenarios and questions for ethics, basic, advanced, military
• ACA Tax Training Webinar Part I: Basic Certification Topics -- training slide show, old but good
• ACA Tax Training Webinar Part II: Advance Certification Topic -- training slide show, old but good
• Pub 4942 = VITA/TCE Specialty Course - Health Savings Accounts (HSA) -- additional certification step
  • Pub 4885 = Screening Sheet for Health Savings Accounts (HSAs) -- worksheet for eligibility, contributions, and distributions (rev 10/2016)

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Brief Reminders

• Control-select to open a link in a new tab (in most browsers).
• Alt-tab to switch windows (such as between browsers).
• Control-tab to switch tabs within a browser.
• Control-R to refresh a webpage within a browser.
• Control-C to copy highlighted text (but if it fails in TWO, right-click instead and say "Copy").
• Control-V to paste text, useful say on Form 8962 when copying numbers, or adding lots of similar W2-G's.

• TaxWise: Control-0 (zero) to resize, really to fix a botched screen.
• TaxWise: Control-space to toggle field red/black (f3 doesn't always work).
• TaxWise: Control-D shorthand to run diagnostics.
• TaxWise: f9 shorthand to pop links for one field.

Lessons Learned While Preparing Tax Returns -- my own list of reminders

Short list for start of new season:

• Put the client at ease:
  • Help settle in and understand the process including quality review: You'll take everything home with you except this top sheet with just your name on it.
  • Emphasize they are responsible for their own return: My goal is to create for you a tax return that you are comfortable signing, since you're ultimately responsible for it. It's between you and the IRS. I know that if you really enjoyed this you'd be at home doing it yourself, so I don't expect you to understand every line. But I want to answer your questions well enough so you're comfortable signing the return when we're done. I'll review it with you, and so will the quality review person.

• Review documents:
  • Ensure photo IDs and SS cards or equivalent (any government-issued ID with SSN, including truncated, such as Selective Service or 1095-B from Colorado HCPF aka Medicaid). Hold at least driver licenses for data entry, and keep out for QR.
  • Do they have last year's return with them? Available online?
  • If a past client, probe for what has changed since last year. (Such as income, deductions, moves, dependents, vehicle purchases if itemizing.)
  • Review all paperwork, ask questions, organize, mark up, look for missing or confusing situations. If there's one W-2 or 1099-R, etc, are there more of the same type that are missing? All income present?
  • Verify correct info on on every document: Tax year, SSN, name, address; ITIN can be a warning signal. Look for missing or "unsure" information, or out-of-scope.
  • Validate full-time students and disabled taxpayers, see Pub 5101 pages 12-13.
  • Especially watch for self-employed or cash compensation clients.

• Create tax return in TaxWise Online.

• Run diagnostics, resolve anomalies, prepare efile:
  • Can use control-D any time to look for errors, warnings, and other anomalies.
  • Show at least "Return Summary" to the client.

Colorado Oil/Gas Royalty Severance Tax Forms:

DR 0021	Colorado Severance Tax Return -- due April 15th for calendar year taxpayers.
DR 0021D	Colorado Oil & Gas & Severance Tax Schedule -- must be attached to DR 0021.
DR 0021W	Form the taxpayer receives from the company reporting royalties and taxes withheld. Available by March 1 -- must attach to DR 0021.
DR 0021X	Amended Colorado Oil & Gas severance tax return.
DR 0021PD	Detail Information For Producers. To be filled out by a producer only.
DR 0021S	6 month extension. Extension to file, not to pay. If there will be no balance due, don't file for an extension.