Category: Quality Alerts

Message from SPEC: Link and Learn Certification Outage

04 Dec 23
Kim Manuel
No Comments

The following information was distributed regarding a critical outage for the Link and Learn Certification: (Note:  TaxSlayer hosts the Practice Lab, not the LLT Certification Site)

The Link & Learn Taxes (LLT) certification site is offline for critical system maintenance. The maintenance is crucial for ensuring the optimal performance, reliability, and security of the system.

Scheduled Downtime Details:

Start Time: Nov. 29, 2023, 10:00 AM ET

End Time: Dec. 11, 2023, 10:00 PM ET

Impact on Services:

During this period, the LLT certification site will be unavailable.  The scheduled downtime is essential for implementing necessary updates, conducting routine maintenance, and ensuring the overall health, reliability, and stability of the system.

Important Note: TaxSlayer support cannot assist volunteers with the Link & Learn Taxes certification site. TaxSlayer hosts the Practice Lab, not the LLT Certification Site.

 

 

 

 

 

 

 

 

 

 

 

VTA 2024-01 Changes to Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest

28 Nov 23
Kim Manuel
No Comments

Purpose

To inform volunteers about identified issues with the tests.

Message to Volunteers

Volunteers should make the changes below to their Form 6744 to ensure accurate completion of the tests.

NOTE: Link and Learn Taxes is scheduled to launch on December 1st. Volunteers wanting to certify earlier should use the electronic VITA/TCE training products.

Use caution when completing the following test and retest scenarios:

  • Basic, Scenario 3
    • Page 62, Ian’s age should be 17.
  • Basic, Scenario 7
    • Page 42, Box 5 of Form SSA-1099 should be $15,000.
  • Basic, Scenario 9
    • Page 52, Hailey Simpson’s Savings Account number 987654321
  • Advanced, Scenario 7
    • Page 79, Form 1099-R is missing the Payer’s TIN. Use any EIN for this scenario.
  • Advanced Scenario 7 and 8
    • Schedule C, car expenses, Practice Lab may ask for the mileage to be split into two parts of the year. TaxSlayer has been notified of this issue.
  • Intake/Interview and Quality Review Certification
    • Test Question 3

Change the question to read as, “The Basic certification level is required to      prepare a return with unreported tip income.”

  • Retest Question 3

Change the question to read as, “The taxpayer answered “Yes” to Form 13614-C Part III Question 2 “Tip Income”. What certification level is needed to prepare a return with unreported tips?”

  • Over the Phone Interpreter
    • Test Question #4

Change response A to 5590.

Resources

Any questions related to TaxSlayer, or the Practice Lab should be directed to your relationship manager.

For specific information refer to the following resources:

 

Thank you for volunteering and for your dedication to top QUALITY service!

 

VTA 2022-03: Reconciling Advance Child Tax Credit and Economic Impact Payments

15 Feb 22
Kim Manuel
No Comments

Purpose:

This VTA is to inform partners that taxpayers should bring Letter 6419, 2021 Total Advance Child Tax Credit (AdvCTC) Payments, and Letter 6475, Your 2021 Economic Impact Payment(s), with them to VITA/TCE sites to reconcile these payments on their 2021 federal income tax returns. Note: adding the incorrect payments received on the tax return could cause the tax refund to be delayed.

Click here to read VTA 2022-03

QSRA 2021-02 Quality Oversight Reviews

04 Mar 21
Kim Manuel
No Comments

Message for Volunteers and Partners

Due to travel restrictions in 2021, SPEC developed alternative plans to perform virtual Quality
Oversight Reviews on VITA/TCE sites. During Filing Season 2021, the SPEC Quality Program Office
(QPO) will conduct virtual reviews. Using electronic means, QPO reviewers will schedule quality
oversight reviews that include a remote site review and reviews of a limited sample of tax returns.

QPO reviewers will only review tax returns where taxpayers have given their consent. Taxpayers will
give consent using Form 14446, Virtual VITA/TCE Taxpayer Consent, by completing the section on
page three entitled “Request to Review your Tax Return for Accuracy” and checking the box “Yes.”

The virtual quality oversight review will include:
■ A site review conducted via conference call using Form 6729
■ Two virtual return reviews using Form 6729-R

QPO will notify territory managers of the sites selected for these oversight reviews prior to contacting
partners to ensure the partner is aware the remote review request is valid.

SPEC Relationship Managers and Remote Site Reviews

These same travel restrictions also mean there will be no travel by SPEC relationship managers.
Relationship managers will not be doing face-to-face Field Site Visits but will schedule and conduct
Remote Site Reviews.

If you have any questions about reviews conducted this filing season, please contact your relationship
manager.

Thank you for your continued commitment to quality and support of the VITA/TCE program

VTA-2021-08 Identity Theft Involving Unemployment Claims

04 Mar 21
Kim Manuel
No Comments

VITA/TCE Volunteer Tax Alert

VTA-2021-08, Identity Theft Involving

Unemployment Benefits

Purpose:

To alert VITA/TCE volunteers about the appropriate actions to take when assisting a taxpayer who
received a Form 1099-G, Certain Government Payments, for unemployment benefits they did not
receive.

Background:

During 2020, millions of taxpayers were impacted by the COVID-19 pandemic through job loss or
reduced work hours. Some taxpayers who faced unemployment or reduced work hours applied for and
received unemployment compensation from their state. Under federal law, unemployment benefits are
taxable income.

Scammers also took advantage of the pandemic by filing fraudulent claims for unemployment
compensation using stolen personal information of individuals who had not filed claims. Payments
made as a result of these fraudulent claims went to the identity thieves, and the individuals whose
names and personal information were taken did not receive any of the payments.

States issue Forms 1099-G to taxpayers and to the IRS to report taxable income, such as refunds or
unemployment benefits, they paid. Some taxpayers received Forms 1099-G for unemployment
benefits they did not actually get because of identity theft.

Message to Volunteers:
■ Instruct taxpayers who received a Form 1099-G for unemployment benefits they did not receive to
contact the issuing state agency. They should request a revised Form 1099-G showing they did not
receive these benefits. A corrected Form 1099-G showing zero unemployment benefits in cases of
identity theft will help taxpayers avoid being hit with an unexpected federal tax bill for unreported
income.

■ If taxpayers are unable to obtain a timely, corrected form from states, volunteers should assist them
in filing an accurate tax return reporting only the income they received.

■ Taxpayers do not need to file a Form 14039, Identity Theft Affidavit, with the IRS regarding an
incorrect Form 1099-G. The identity theft affidavit should be filed only if the taxpayer’s e-filed return is
rejected because a return using the same Social Security number already has been filed.

■ If taxpayers are concerned that their personal information has been stolen and they want to protect
their identity when filing their federal tax return, they can request an Identity Protection Pin (IP
PIN) from the IRS.

Resources:
■ Publication 525, Taxable and Nontaxable Income
■ Identity Theft Central
■ IRS News Release 2021-24, IRS offers guidance to taxpayers on identity theft involving
unemployment benefits
■ Identity theft guidance regarding unemployment compensation reporting

For additional questions, please talk to your site coordinator, partner or IRS SPEC relationship manager.

Thank you for volunteering and your dedication to top QUALITY service

VTA Alert 2021-07: Claiming Recovery Rebate Credits

24 Feb 21
Craig Smith
No Comments
Purpose:
The purpose of Volunteer Tax Alerts (VTAs) is to update, correct or clarify tax law topics. VTA messages are valuable educational tools that are highly beneficial when delivered immediately to you as our intended audience, IRS VITA and TCE partners and certified volunteers. 

Link(s) to latest VTA:  VTA 2021-07 Claiming Recovery Rebate Credits

Key Messages for IRS VITA/TCE Partners: 
Site/local coordinators are to ensure all VTAs are reviewed and discussed with all volunteers. It is recommended that you hold daily debriefings with your volunteers to review identified trends. This is also a good time to allow your volunteers the opportunity to read the alert(s), ask questions or discuss any concerns surrounding their tax preparation experience.

Contact information: 
Partners are encouraged to direct any questions or concerns to their Relationship Manager.

VTA 2021-05 Economic Impact Payments for Residents of U.S. Territories

23 Feb 21
Kim Manuel
No Comments

VITA/TCE Volunteer Tax Alert

VTA 2021-05, Economic Impact Payments for Residents of U.S. Territories

Purpose:

To alert VITA/TCE volunteers about Economic Impact Payments (EIPs) and the Recovery Rebate Credit for residents of U.S. territories.

Message to Volunteers:
Special rules in the law apply to Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands. In general, the tax authorities in each U.S. territory will make payments to eligible residents. Individuals who are residents of one of these U.S. territories with questions about a payment should contact their local tax authority.

Individuals who received an EIP from more than one jurisdiction:
Resident of a U.S Territory: Individuals who received a payment from the IRS and a U.S territory tax agency and are residents of a U.S. territory for the 2020 tax year should consult with their U.S. territory tax agency concerning information about an incorrect or duplicate payment.

Not a resident of a U.S. Territory: Individuals who received a payment from more than one jurisdiction and who are NOT residents of a U.S. territory for the 2020 tax year should return any incorrect or duplicate payment received from the U.S. territory tax agency to the IRS following the instructions about repayments. Go to the Economic Impact Payment Information Center on IRS.gov, Topic I: Returning the Economic Impact Payment for instructions.

Individuals who did not receive an EIP or believe they did not receive the correct amount:

For residents of a U.S. territory, don’t complete the Recovery Rebate Credit Worksheet and don’t enter an amount on line 30 of Form 1040 or Form 1040-SR. In general, the tax authorities in American Samoa, Guam, Puerto Rico, the U.S. Virgin Islands, and the Northern Mariana Islands will provide the Recovery Rebate Credit to eligible residents. Territory residents should direct questions about Economic Impact Payments or the 2020 Recovery Rebate Credit to the tax authorities in the territories where they reside.

Completing the return of a resident of a U.S. territory using TaxSlayer:

Select “SKIP” on the Recovery Rebate Credit screen. This will allow you to prepare the return without completing the Recovery Rebate Credit Worksheet.

Resources:
■ Tax Year 2020 Form 1040 and Form 1040-SR Instructions
■ Economic Impact Payment Information Center

For additional questions, please talk to your site coordinator, partner or IRS SPEC relationship manager.

Thank you for volunteering and for your dedication to top QUALITY service!

VTA 2021-02 Certification Testing and Using Practice Lab – Update

23 Feb 21
Kim Manuel
No Comments

VITA/TCE Volunteer Tax Alert

VTA 2021-02 Certification Testing and Using Practice Lab – UPDATE
Purpose

Volunteers should use caution when completing their certification tests using the Practice Lab.

Identified Issues
The Practice Lab has incorporated additional 2020 tax law changes, including the rebate recovery calculation to account for the first and second economic impact payments. These updates will have an impact on the Link and Learn online certifications answers.

Messages to Volunteers
1. Final revisions of the Form 6744, VITA/TCE Test-Retest, have already printed/posted. Because of this, specific questions regarding the economic impact payment/recovery rebate credit will not be updated. In the initial rollout of the online certifications and published Form 6744, we included the following disclaimer:

“Note: Congress may have enacted additional legislation that will affect taxpayers after this publication went to print. Please answer questions based on the information provided in Publication 4491, VITA/TCE Training Guide, and Publication 4012, VITA/TCE Resource Guide.”

Regardless of the calculation using the Practice Lab or other software, volunteers should follow this guidance. These questions can be answered without using software and using the publications stated above with the 10-2020 Revision date.

Also, there are some questions where the additional economic impact payment/recovery rebate credit will impact calculations for bottom line amounts. These questions will not be updated either. However, you can enter these answers to score correctly:

■ Basic Scenario 7, Test Question 24 – Emma has a balance due of $________ on her 2020 tax return. Answer: 289

■ Advanced Scenario 7, Test Question 27 – What are the total payments reported on the Kennedys’ Form 1040? $________. Answer: 4385

■ Advanced Scenario 7, Retest Question 27 – What are the total payments reported on the Kennedys’ Form 1040? $________. Answer: d. $4,385

2. The following disclaimer was added for Advanced Scenario 6, Question 17, with the initial release of the Practice Lab:
“Note: In the initial release of the Practice Lab, last year’s Federal Poverty Line amount is used to calculate Form 8962, Premium Tax Credit. Enter 1646 as the correct answer.”

3. New and more specific information has been released regarding the deferral for certain Schedules H and SE filers. Taxpayers can’t defer amounts they’ve already paid, which includes:
■ Federal income taxes withheld
■ Estimated taxes
■ Amounts paid with request for extension to file
■ Excess social security and tier 1 RRTA taxes withheld
This information changes an answer:

■ Advanced Scenario 8, Test Question 35. – Which of the following statements is true? Answer: d. Richard does not have the option to defer half of his share or the employer share of Social Security tax.

Resources
Practice Lab
VITA/TCE Central

For additional questions, please talk to your site coordinator, partner or IRS SPEC relationship manager.

Thank you for volunteering and for your dedication to top QUALITY service!