1. In the login name box enter oh + any number (ex. oh499) 2. In the password box enter tbb Click login

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1 Tax Practice Scenario Instructions Feel free to print this document for use during this exercise. However please keep it open in your browser as you will need access to hyperlinks contained within the document. a) Right click the following hyperlink and select open in a new tab: b) Using the information below log into the training website and create a client account for Lester Guardia c) Continue the scenario making sure to read each page before entering data d) When you ve completed the practice exercise follow the instructions at the bottom of the page to begin the tax counselor certification test Log into the Training Website 1. In the login name box enter oh + any number (ex. oh499) 2. In the password box enter tbb Click login Create a client 4. Lester Guardia lives at 987 Park Place Akron, OH in Summit County 5. He prefers English 6. His address is lguardia@ .net Create his login using the suggested structure (found in the Client Creation Section of this guide) and allow Lester to enter his password, select the security questions and provide the answers. Agreements 7. He reads and agrees to the Terms and Conditions of Use 8. He does not want to share his information Select taxes from Lester s homepage and then click 2015 income taxes Household Information 9. Lester prefers the title Mr. 10. Yes, there are other people to include in the household Use the table below to complete the household information section. Household Member Relationship Date of Birth Marital Status Social Security Number Citizen? Disabled or blind? Mr. Lester Guardia May 1, 1987 Married Yes No 1 Tax Practice Scenario

2 Mrs. Maria Guardia Spouse June 6, 1989 Married Yes No 11. No one is a current member of the military or a veteran 12. No one is a surviving spouse or a dependent child of a veteran 13. He prefers English 14. He does not have a separate mailing address 15. His home phone number is Lester verifies that all the information you ve entered so far is correct. Healthy U and Other Programs 16. The household is not receiving Food Assistance, Cash Assistance, or Medicaid 17. No one in the household is a veteran 18. No one in the household lives with a long-term medical condition 19. No one is a caregiver 20. No on is interested in receiving information on disaster preparedness Preliminary Information Lester reviews the unsupported situations and limitations of The Benefit Bank. He then indicates that he still wants The Benefit Bank to prepare his taxes. 21. Lester s state of residence on December 31, 2015 was Ohio 22. Yes, he would like to also file his state taxes with The Benefit Bank today 23. Lester would not like to consent to disclose his information 24. He would also not like to consent to use his information Filing Status and Dependents 25. Lester s marital status was married on December 31, Yes, Maria was his spouse on December 31, Both Lester and Maria are citizens 28. Yes, they would like to file a joint return 29. There is no one else who lived with the Guardias and they did not provide financial support to anyone 30. Maria lived with Lester for the entire year 31. No one is claiming them as dependents therefore they can both claim an exemption for themselves 32. They do not wish to release money to the Presidential Election Campaign Fund Income Lester has two income forms to report: a W-2 and a 1099-G which can be found on the next page. It is important to enter this information exactly as it appears on the form. 2 Tax Practice Scenario

3 33. Lester did not repay any of this unemployment compensation Deductions and Adjustments 34. Yes, Lester paid student loan interest in No, they did not pay alimony or separate maintenance in No, they did not pay for any educator expenses in Tax Practice Scenario

4 37. They did not contribute to a Health Savings Account (HSA) nor did they have excess contributions in an HSA for No, they did not have travel expenses as an Armed Forces Reservist, business expenses as a fee-basis government official, or business expenses as a performing artist 39. They did not contribute to a traditional IRA in 2015 nor did they have excess contributions in a traditional IRA at the end of They did not pay any tuition, fees, or expenses for post-secondary education 41. None of the Guardia s income is for foster care payments or Medicaid waiver payments 42. Lester paid $1,125 in student loan interest in Neither Lester nor Maria were blind on December 31, Lester and Maria would like to take the standard deduction Credits The online service will inform you that based on the information entered so far the client s tax liability is $0 45. Yes, they would like to claim the Earned Income Tax Credit (EITC) 46. Their EITC has never been denied or reduced by the IRD for any tax year after No, the wages from Lester s W-2 were not earned as an inmate in a penal institution 48. Both Lester and Maria lived in the US for more than half of 2015 The online service says the EITC will be $ They did not make estimated federal income tax payments nor apply last year s refund to this year s taxes 50. They did not file a Form 4868 for 2015 Health Coverage and Premium Tax Credit 51. Lester and Maria had Medicaid coverage last year so their individual minimum essential coverage status is covered all year 52. No one in the household received health coverage through the Health Insurance Marketplace Completing Your Federal Return The online service will inform you that the government owes your clients a refund of $ Lester and Maria would like to e-file their federal return 54. They would like to direct deposit their refund into one checking account. The routing number is and the account number is You are not filing as Power of Attorney 56. Yes, Maria will be able to sign the return 57. Their daytime telephone number is Lester s occupation is laborer 59. Maria does not work 4 Tax Practice Scenario

5 60. The IRS did not assign them a six-digit Identity Protection Personal Identification Number 61. No, they would not like to designate another person to discuss the return with the IRS Clicking Fed Tax 2015 Form 1040 will open the form in a new tab to print one copy for our client s records. You should also print a copy of all worksheets if applicable. You are not required to print anything during this training. Ohio State Taxes 62. Lester is a full-time resident of Ohio 63. Lester and Maria lived together during all of Yes, they lived at 987 Park Place in Akron Ohio during They did not move within Ohio in Springfield LSD is the correct school district Lester and Maria verify that the information is correct 67. They were not paid back for college tuition and fees deducted in another tax year 68. They were not paid back for any expenses that they deducted in another year 69. Neither Lester nor Maria were in the military at any time during They did not need to pay back any income they received in another year 71. Neither Lester nor Maria donated an organ in They did not put money into someone else s Individual Development Account (IDA) 73. They did not put money into anyone s CollegeAdvantage 529 savings plan nor did they have carryover amounts to claim as a deduction this year 74. They did not pay any unreimbursed health care expenses in They did not have an employer-paid or employer-subsidized accident and health plan in Neither Lester nor Maria lost a job in 2013, 2014, or They did not donate to a political campaign in Ohio this year 78. They do not have a certificate because they restored a historical building 79. They did not make Ohio state estimated tax payments in They did not have part of their 2014 refund credited to their 2015 taxes 81. They did not submit a filing extension request 82. They certify they did not buy anything they did not pay sales tax on 83. Lester certifies that no sales or use tax is due 84. Lester and Maria have never claimed the Ohio Lump Sum Retirement Credit 85. They would not like to donate $1 to the Ohio Political Party Fund The online service will say the amount of the state tax refund is $ They would not like to donate any part of their refund 87. No, they would not like to credit part of their state refund to next year s return Ohio School District Taxes 88. Box 19, Line 1 of Lester s W-2 indicates withheld city tax for Akron, OH 5 Tax Practice Scenario

6 The online service informs us that this school district does not collect taxes Completing Your Ohio Return 89. Lester and Maria would like to e-file their state return 90. Lester agrees to the perjury statement 91. They would like to direct deposit their state refund into the same account as their federal refund 92. Their bank account is not located outside the United States 93. Lester accepts the Ohio Department of Taxation s terms of direct deposit E-File Submission 94. Lester and Maria would like to use their 2014 PINs to confirm their identify with the IRS 95. Lester s PIN is Maria s PIN is Lester agrees to the perjury statement 98. He consents to allow his return to be sent by TBB and for TBB to receive specific information back about the success of this transmission 99. He also agrees that he is signing his return by entering his PIN 100. The Guardia s would like to reuse their PINs from last year 101. They would like to receive their e-file status information by Completing your Training Great Job! You should print follow-up instructions for any interested clients. Clients can also choose to register to vote for the first time or change their registration information and provide feedback to The Benefit Bank. Remember, you ll need to print two copies of your client s return if they are filing by mail. Please click the following link to jump back to the road map: 6 Tax Practice Scenario