TAXES |
Learn by Volunteering |
2013 Leeward Volunteer Income
Tax Assistance Program Contact
Roy Kamida if you wish to volunteer or have questions. kamida@hawaii.edu 808.455.0294
https://sites.google.com/a/hawaii.edu/kamida/
* Online VITA Resources * * 2013 Leeward Volunteer Schedule * * Taxpayer Information * * 2013 Leeward CC - UH-West Oahu -
High School VITA Report * * Photos: 2012 & 2013 * * Orientation Video (2013) * * Practice Lab Video (2012) * rev. 04-15-13 |
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. Students from Waipahu and other public high schools have recently
joined our group. 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 Leeward’s 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.”
Volunteer Don
Touchi has a blog that focuses on helping our kupuna including tax
return preparation for qualifying elderly. He has profiled some of our
volunteers:
All
volunteering and the supplemental live training will be held on Leeward’s Pearl
City campus. Volunteers are required to study on their own time the supplied
training kits and access the online resources for learning the federal tax
laws. The supplemental live training dates are Saturdays, January 12 and 19,
2013 from 8 a.m. to 4 p.m. Basic federal and Hawaii tax laws and procedures
will be reviewed on January 12. Intermediate tax laws will be reviewed and
hands-on use of tax preparation software (TaxWise
Online) will be covered on January 19.
All
volunteers must past the Standards of Conduct (Ethics) Test. 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 review returns prepared by others and 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 online 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.
Because the
US Congress is late in approving expiring tax laws that are planned to be
extended for 2012, the IRS has not finalized 2012 tax forms and is using 2011 laws for the current certification tests. The
current exam scenarios appear to be the same as last year’s. The questions and
answers may be in different order than last year with some questions having
slightly different wording so make sure to carefully read the questions and
answers.
The free tax
return preparation service will only be offered on the Pearl City campus during
Saturday mornings and Tuesday/Thursday afternoons for the months of February
and March. A signup 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
the two class projects. We are asking other volunteers to contribute four or
more dates during the tax season. We need to make sure we have enough
volunteers for each of the scheduled dates. 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. Self-reviews are not allowed beginning this
year so the returns you prepare must be reviewed by other volunteers. You are
not liable for any mistakes as long as you follow the authorized procedures. 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 (look for TAX signs)
Saturday, January 12, 2013 –
review basic federal and Hawaii tax laws, and preparation and review procedures
Saturday, January 19, 2013 –
review intermediate federal tax and hands-on use of TaxWise
Online software
Times: 8:00 a.m. to 4:00 p.m.,
lunch will be provided; the college cafeteria will be closed. Contact Roy
(kamida@hawaii.edu) to reserve your printed training kit and/or say you are
attending the Saturday training sessions.
If you will be attending the training at Leeward but want to volunteer elsewhere, contact Susan Tamanaha (stamanaha@hacbed.org) to coordinate the site where you will be working.
Free Tax Preparation at Leeward Community College
Business Education Building, room BE-229
Dates: Saturdays
beginning February 2 through March 30, 2013, 9:00 a.m. to 1:00 pm, doors close
at 12 noon
Tuesdays
& Thursdays beginning February 5 through March 21, 2013, 1:30 -5:30 pm
- IRS listing of free Hawaii tax
preparation sites by Zip Code
How
long to keep your tax records
This
is the main site for training materials and certification testing. As an
alternative you can use 2011
Publications 4491 and 2011
publication 4491-W, below, when studying the modules. You need to complete
at a minimum the short Volunteer
Standards of Conduct training and exam, and the Basic level training and exam. You can work on tax returns for only
up to the level of your certification. Some returns will require preparers to
complete the Intermediate training
and certification so you are highly
encouraged to complete the Intermediate or higher training and certification.
Take the online certification test only after completing a course and
the related “paper” test/retest (2012 Form 6744 (still using 2011 laws),
below). This site also has Practice Lab
that allows volunteers to prepare online practice and exam tax returns.
https://www.linklearncertification.com/d/
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 test
and retest sets of questions before submitting your answers online. You may use
the Link and Learn Practice Lab to prepare tax returns that are required by the
scenarios. 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). Print,
complete, and sign the Volunteer Agreement and bring it with you on the first
date you volunteer.
Use
this website for training purposes only. Look for the GREEN border that indicates this site is only
for preparing practice and exam tax returns. First three digits of taxpayers’
SSNs are given. Next two digits must be unique. Last four digits are Leeward’s
last four digits of its EFIN.
https://twonline.taxwise.com/training
Use
this 2011 reference when working on the 2012 certification tests. See the
linked Publication 4491-X update for 2012 information. PDF version of Link
& Learn although 404 pages long and may not be updated for last minute
changes. Copies on a CD will be distributed to those volunteering at Leeward
College.
http://www.irs.gov/pub/irs-pdf/p4491.pdf
Use
this 2011 information for practice only. Accompanies
Publication 4491. Contains practice problems with source documents.
Copies on a CD and limited quantities of the printed publication will be
distributed to those volunteering at Leeward College.
http://www.irs.gov/pub/irs-pdf/p4491w.pdf
Useful
information with tables, worksheets, flowcharts, etc. for common tax
situations, frequently asked tax questions, and TaxWise
procedures. Printed copies of this publication will be distributed to those
volunteering at our Leeward College site.
http://www.irs.gov/pub/irs-pdf/p4012.pdf
Even
though the test is dated 2012, it is based on 2011 laws. Due to the late congressional approval of
tax laws the test will not be updated so the older test is being used to
certify volunteers. Do this paper test first before attempting the online certification
linked below. Paper and online scenarios are the same but questions may differ
slightly. Available on CD. Printed copies of the test
will be distributed to those volunteering at our Leeward College.
http://www.irs.gov/pub/irs-pdf/f6744.pdf
This
is the REAL online site for preparing tax returns. Authorized
use only. Look for the BLUE border that indicates this site is only for real returns
and not for training use.
Use
these sites to prepare real prior year tax returns and not for training use.
o 2011 (RED border) https://twonline.taxwise.com/11
o 2010 (TAN border) https://twonline.taxwise.com/10
o 2009 (PURPLE
border) https://twonline.taxwise.com/09
This
form will be available at the online testing site with your name and scores
automatically inserted. Complete, date, and sign the form and turn it in to
your site coordinator on the first date you volunteer.
http://www.irs.gov/pub/irs-pdf/f13615.pdf
All
taxpayers are required to fill in pages 1 through 3 and any comments on
page 4. Then volunteers must review the information with the taxpayer
and complete page 4. Probing questions should be asked to make sure we have
accurate information before and as we prepare the tax return. Section B on page 4 need to be completed if the taxpayer is
claiming dependents as listed on question 2 of Part II on page 1.
Section C on page 4 is used only by the reviewer who has passed at least the
intermediate-level certification. Beginning this year the preparer and reviewer
need to be different volunteers.
http://www.irs.gov/pub/irs-pdf/f13614c.pdf
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