Tax Year 2008 VITA/TCE Level III Evaluation

Your feedback provides important information to improve this course. This evaluation is anonymous and your participation is valuable. Thank you.

Demographics
Please select the most appropriate description of yourself from the drop-down box:  
What VITA/TCE training did you use?  
Please identify the specific VITA/TCE training course(s) you used. (To select more than one, hold down the CTRL key and click.)  
Were you previously trained using the VITA/TCE Program materials?  
Yes No
Are you a returning volunteer?  
Yes No
Select the IRS SPEC Area which contains your location. If you do not know, please ask your VITA/TCE site manager:  
Did your training include using tax preparation software?  
Yes No

Transfer of Training
Yes No Not Applicable
Did the course teach you what you needed to know to prepare an accurate tax return?
Was coaching provided in your training course?
As a result of the training were you able to effectively use the tax preparation software at the volunteer site?
Is more practice needed with tax preparation software?
Were there enough problems for practice in Publication 4491-W, VITA/TCE Workbook?
Were you able to perform at a higher level of quality than before the training?

As a result of this training, rate your proficiency in the following key training objectives. The following questions are on the proficiency "task/competency" scale of five:
  • Pre-Existing Skill
    		•  I performed this skill without assistance for at least 3 months before the training.
  • Fully Proficient
    		•  I can now perform this to standard without additional coaching, practice, or training.
  • Coaching/Practice Needed
    		•  I can perform this skill if I receive coaching or practice to do so.
  • Training Needed
    		•  I need more training to perform this skill on my own.
  • Not Performed
    		•  I have not performed this skill since completing the training.

    Getting Started
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Provide answers to common administrative questions asked by taxpayers.
    Apply the steps for performing effective interviews with taxpayers.
    Use the Intake & Interview Sheet (or similar document).
    Verify the taxpayer's identity, social security numbers (SSNs), and/or individual taxpyer identifications (ITINs) using the screening process.
    Determine who must file.
    Determine who should file.
    Select the appropriate tax form to use.
    Determine the filing status that is both correct and most advantageous to the taxpayer.
    Use the appropriate tests to determine whether an individual can be claimed as a dependent on a taxpayer's tax return.
    Apply the rules for determining which taxpayers are eligible to claim dependency exemptions for children of divorced, separated or never married parents.
    Apply the rules for determining which taxpayer is eligible to claim a dependency exemption when there is a Multiple Support Agreement.

    Income
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine what is taxable and non-taxable income.
    Determine how to report income on Forms 1040EZ, 1040A or 1040.
    Determine who can file Schedule C-EZ.
    Determine who must file Schedule SE.

    Income - Capital Gain or Loss
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Compute the adjusted basis of stock or other investment property.
    Determine if an asset's holding period is long-term or short-term.
    Calculate the taxable gain or deductible loss using Schedule D.
    Calculate the correct tax liability using the Qualified Dividends & Capital Gain Tax Worksheet.
    Determine whether a home is the taxpayer's main home.
    Determine whether a taxpayer meets the ownership and use tests.
    Determine the amount of gain an eligible taxpayer may exclude if a primary residence is sold.
    Determine taxpayers who qualify for the Mortgage Forgiveness Debt Relief Act of 2007, excluding certain debt forgiven or canceled on their principal residence.

    Income - Retirement Income
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Calculate the taxable portion of different types of retirement income (social security benefits, annuities, IRAs, etc.).
    Determine how to report retirement income.
    Determine when an adjustment to withholding should be made.

    Income - Other Income
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine whether the taxpayer qualifies for the foreign earned income exclusion.
    Calculate the amount of foreign earned income exclusion.

    Military Income
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine which items received by Armed Forces members are includable in gross income.
    Determine what income is subject to combat zone exclusion.

    Adjustments
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Identify which adjustments are within the scope of the VITA/TCE program.
    Calculate and report adjustments to income.
    Identify and report the deduction for one-half self-employment tax.
    Calculate the deduction for educator expenses.
    Identify contribution limits for IRAs.
    Determine whether student loan interest is deductible.
    Determine eligibility for tuition and fees deduction.
    Determine deduction allowed for travel expenses related to reservist duties.

    Itemized/Standard Deductions/Tax Liability
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Identify the correct standard deduction.
    Determine whether to use standard or itemized deductions.
    Determine whether to use state & local income taxes or the general sales tax deduction on Schedule A.
    Calculate and report itemized deductions on Schedule A.
    Calculate and report the tax liability on Form 1040EZ, Form 1040A, or Form 1040.

    Credit for Child and Dependent Care Expenses
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine who is eligible for the child and dependent care credit.
    Calculate and report the amount of credit to be claimed.

    Education Credits
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine who qualifies for the education credit.
    Determine requirements to claim the Hope credit.
    Determine requirements to claim the lifetime learning credit.

    Foreign Tax Credits
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Accurately report the foreign tax credit if Form 1116 is not required.

    Child Tax Credit
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine the taxpayer's eligibility for the child tax credit.
    Determine who qualifies for the additional child tax credit.

    Miscellaneous Credits
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Calculate the credit for the elderly or disabled.
    Calculate the credit for qualified retirement savings contributions by using Form 8880.
    Calculate the residential energy credit using Form 5695.

    Earned Income Tax Credit (EITC)
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Determine which taxpayers are eligible to claim the earned income credit (EIC).
    Calculate and report the credit using the EIC Worksheet.
    Report the advance earned income credit (AEIC) on the tax return.

    Finishing the Return
    Pre-Existing Skill Fully Proficient Coaching/ Practice Needed Training Needed Not Performed
    Identify payments and credits that are applicable for most low-and moderate income taxpayers.
    Determine who qualifies for the first-time homebuyer credit.
    Determine how to calculate the Rebate Recovery Credit.
    Calculate and report the total federal income tax withheld from all sources.
    Calculate the refund or amount due.
    Determine if estimated taxes should be paid.
    Calculate all estimated tax payments made by the taxpayer for the year.
    Determine whether to suggest changes to the taxpayer's Form W-4 or Form W-4P.
    Report a split refund using direct deposit to multiple accounts.
    Identify payment options when an amount is owed on a tax return.
    Determine procedures for taxpayers who cannot pay.
    Use the Quality Review Process using an approved Quality Review Sheet.

    Use of Tools
    Which tools were available for you to use when completing taxpayers' returns? (To select more than one, hold down the CTRL key and click.)
    Which tools were helpful for you when completing taxpayers' returns? (To select more than one, hold down the CTRL key and click.)