TAXES

 

Learn by Volunteering

2010 LCC-UHWO Volunteer Income Tax Assistance Program

 

Contact Roy Kamida if you wish to volunteer or have questions.

kamida@hawaii.edu                       808.455.0294            www2.hawaii.edu/~kamida

 

                                                         

Online VITA Resources                 2010 LCC Volunteer Schedule                  Taxpayer Information

 

2009 LCC-UHWO VITA Report                                                                                                     rev.02-05-10

 

For many years students from Leeward Community College and the University of Hawai‘i – West O‘ahu have volunteered to help their fellow classmates and community members with low to moderate incomes by preparing federal and Hawaii income tax returns. The IRS’s Volunteer Income Tax Assistance (VITA) program provides free online and supplemental live training and reference materials. You do not need to be a student in a tax class or an accounting major to volunteer. All you need is a good attitude, time to study the materials (hint: winter break), and pass the online competency test. When possible we work in teams of two volunteers to support and double-check each other. Experienced help is always just a raised hand away.

 

Here is a quote from a student who had participated in the VITA program:

 

“…I can see how much VITA impacted me and my thoughts. I learned many lessons from my participation. One of the major lessons is the wonderful feeling I got from helping others. It’s easy as a student to be concerned with what I need to accomplish and what my needs are on a daily basis. Given the opportunity to help others was so helpful in that I was able to learn more about taxes and not really think of it as learning. I was just helping another person who was less informed than myself. This was so wonderful because through helping them I was actually helping myself.”

 

All volunteering and the supplemental live training will be held on Leeward’s Pearl City campus. Volunteers are required to study own their own the supplied training kits or access the online resources for learning the federal tax laws. The supplemental live training dates are Saturdays, January 16 and 23, 2010 from 8 a.m. to 4 p.m. Federal and Hawaii tax laws will be reviewed on January 16. Procedures and tax preparation software will be covered on January 23.

 

Before volunteers can officially prepare returns they must pass at least a basic level competency test that is administered online. Volunteers are encouraged to pass the intermediate level so they can prepare more advanced returns with itemized deductions. You can always retake the test if they do not pass the first time. Attempts to pass a certification test are limited to two tries so make sure you have completed the applicable lessons and do the tests on paper before attempting to take it online. There are slight differences between the paper and online tests so carefully read the online questions before copying the answers from your paper tests. A passing score is 80%. After passing a test you will be able to print a certificate for yourself and a Volunteer Agreement (Form 13615). Sign the agreement and bring it with you on the first date you volunteer.

 

The free tax return preparation service will only be offered on the Pearl City campus during Saturdays for the months of February through March. New this season is preparation service on Tuesday and Thursday afternoons. A sign up sheet will be available on the training days so you can select the days you want to volunteers. Students in Leeward’s ACC 134 and 137 classes need to volunteer five or more days to substitute their volunteering for class projects. We are asking other volunteers to contribute four or more Saturdays during the tax season. We need to make sure we have enough volunteers are scheduled for each date. Come a little early to help set up and stay to finish your last return for the day. Easy returns could take as short as 15 minutes. Harder returns could take a couple hours. We may ask the taxpayers to come back the next scheduled date if we cannot finish or they are missing information. All returns must be processed and reviewed with the procedures established by the IRS. As volunteers we should gently decline the offer of any compensation from taxpayers.

 

Benefits received from volunteering:

·        The good feeling you get by helping others.

·        A community service activity you can list on job applications and resumes.

·        Increase in your tax knowledge so you can do your own tax return and help family and friends.

·        Increase your computer skills by using the TaxWise Online return preparation service.

·        Sharpen your customer service skills.

·        Recognition from the IRS with a certificate of appreciation.

 

Live Supplemental Training at Leeward Community College, campus Student Center

Saturday, January 16, 2010 – review basic federal and Hawaii tax laws, and preparation and review procedures

Saturday, January 23, 2010 – review intermediate federal tax and TawWise Online software

Times: 8:00 a.m. to 4:00 p.m., a light lunch will be provided; the cafeteria will be closed.

If you wish to attend the training sessions at Leeward College but are not planning to volunteer at the LCC site, please acquire your printed training kit from your sponsoring site.

 

Free Tax Preparation at Leeward Community College

Business Education Building

Dates: Saturdays beginning February 6 through March 27, 2010, 9:00 a.m. to 1:00 pm, doors close at 12 noon; Room BE-229

            Tuesdays & Thursdays beginning February 2 through March 18, 1:30 -5:30 pm; Room BE-225

 

 

Online VITA Resources

 

2010 Volunteer Tax Alerts

1.    VTA 2010-1 – New Tax Law Legislation and other Updates

2.    VTA 2010-2 – ARRA: $250 - Economic Recovery Payment Procedures

3.    VTA 2010-3 – Haiti Relief Donations Qualify for Immediate Tax Relief

 

Hawaii Tax Help
 

 

  • 2009 Link & Learn Taxes e-Learning.

This is the main online training materials for the IRS VITA program. You need to complete at a minimum the printed or online Basic Course. You can work on tax returns for only up to the level of your training. Some returns will require you to complete the Intermediate Course so you are highly encouraged to complete both the Basic, Intermediate or higher courses. As an alternative you can use Publications 4491 and 4491-W, below, when studying the modules. Take the online certification test only after completing a course and the related “paper” test.

http://www.irs.gov/app/vita/

 

  • 2009 Link & Learn Taxes Practice Lab (use Microsoft Internet Explorer only).

Volunteers can practice with TaxWise Online at this website. Use it to do the Link & Learn problems and preliminary tax returns for the certification tests. Use MS Internet Explorer only. Contact kamida@hawaii.edu for the password.

http://www.voltaxprep.com/

 

  • 2009 TaxWise Online Training (use Microsoft Internet Explorer only).

Use this website for training purposes only. Look for the GREEN border that indicates this site is only for preparing practice tax returns.

https://twonline.taxwise.com/training

 

  • 2009 Publication 4491 – Student Training Guide.

Printable version of Link & Learn although 490 pages long and not updated for latest changes. Copies will be distributed to those volunteering at LCC.

http://www.irs.gov/pub/irs-pdf/p4491.pdf

 

  • 2009 Publication 4491-W – Comprehensive Problems and Exercises Workbook.

Accompanies Publication 4491. Contains practice problems, Tax Tables, EIC Tables, and blank forms.

http://www.irs.gov/pub/irs-pdf/p4491w.pdf

Corrections

Solutions to Basic Tax Forms

Solutions to Intermediate Tax Forms

Solutions to Advanced Tax Forms

 

 

  • 2009 Publication 4491-X – New Tax Legislation and Other Updates

Recent changes to the tax law that are not included in Publication 4491.

http://irs.linklearn.webtechteam.com/updates/2008/default.htm

 

  • 2009 Publication 4012 – Volunteer Resource Guide.

Useful information with tables, worksheets, flowcharts, etc. for common tax situations, frequently asked tax questions, and TaxWise procedures.

http://www.irs.gov/pub/irs-pdf/p4012.pdf

 

  • 2009 Form 6744 – Volunteer Assistor’s Test/Retest.

Do this paper test first before attempting the online certification linked below. Paper and online scenarios are the same but questions may differ slightly.

http://www.irs.gov/pub/irs-pdf/f6744.pdf

 

  • 2009 VITA Online Certification Test Site.

Do the test on paper first (see the previous web link) then take the same test online. The online and paper scenarios are the same but the online questions may differ slightly from the paper questions so make sure you read both sets of questions before submitting your answers online. You may use the Link and Learn Taxes Lab or the TaxWise Online Training (above) to prepare tax returns that are required by the scenarios. As of 12-09-08 the Lab does not allow printing. After passing with a score of at least 80% you will be able to print a certificate for yourself and the Volunteer Agreement (Form 13615). Sign the Volunteer Agreement and bring it with you to the first date you volunteer. You will need to register online to take the tests. The registration is in addition to registering for the Practice Lab.

http://linklearn.webtechteam.com/login.aspx?ReturnUrl=%2fDefault.aspx

 

  • 2009 TaxWise Online (use Microsoft Internet Explorer only)

This is the REAL online site for preparing tax returns. Look for the BLUE border that indicates this site is only for real returns and not for training use.

https://twonline.taxwise.com

 

  • Prior Year TaxWise Online (use Microsoft Internet Explorer only)

Use these sites to prepare real prior year tax returns and not for training use.

o   2008 (RED border) https://twonline.taxwise.com/08

o   2007 (TAN border) https://twonline.taxwise.com/07

o   2006 (PURPLE border) https://twonline.taxwise.com/06

 

  • 2009 Form 13615 – Volunteer Agreement.

Your certification test score will automatically be printed on this form after passing the test. Complete, date, and sign the form and turn it in on the first date you volunteer.

http://www.irs.gov/pub/irs-pdf/f13615.pdf

 

  • 2009 Form 13614-C – Intake/Interview & Quality Review Sheet.

All taxpayers are required to fill in the form through Part IV. Then volunteers must review the information with the taxpayer and complete the rest of page 2. Probing questions should be asked to make sure we have accurate information before we prepare the tax return. Use page 4 of the form to do a self-review before the taxpayer signs the return. Ask for help if you have any questions or want someone else to review the return. We will have a supply of this paper form on hand.

http://www.irs.gov/pub/irs-pdf/f13614cs.pdf

 

  • 2009 Publication 17 – Your Federal Income Tax for Individuals

Paper versions will be available at our volunteer site.

http://www.irs.gov/pub/irs-pdf/p17.pdf

HTML version only

      http://www.irs.gov/publications/p17/index.html

 

  • Index page for IRS Volunteer Tax Preparation Materials

http://www.irs.gov/individuals/article/0,,id=125098,00.html

 

·         Website with similar VITA resources

http://www.vita-volunteers.org/Training_Material/Tax_Preparation_Volunteer_Training.htm