Link & Learn Taxes
Linking volunteers to quality e-learning solutions
Link & Learn Taxes, is the web-based program providing nine certification courses for volunteers and a refresher course for returning volunteers. This training prepares Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) partners and volunteers to provide quality tax return preparation services in their local communities. This fun, interactive course teaches you to accurately prepare income tax returns for individuals and users can obtain volunteer certification along the way at their own pace! Some tax professionals can even earn continuing education credits when certifying at the designated level and meeting other specific requirements.
Becoming a Volunteer
If you are interested in working with this program as a volunteer but are not connected to a volunteer site just submit your contact information using the VITA/TCE Volunteer Sign Up - Form 14310. Please be sure to include your contact information along with the city and state where you want to become a volunteer. Your information will be forwarded to the sponsoring partners in your area for further contact.
Student Volunteers
Students will go through an interactive e-learning tool with lessons that include tax topics, case studies, and interview simulations. Each lesson has media icons linking to any available media concerning the subject, and includes links to Tax Facts, Assessments, TaxWise Tutorials, Job Aids and the Practice Lab. Once lessons are completed students may certify at the level appropriate to their training.
Returning students may complete a “What’s New This Year” lesson and then certify at the level appropriate to their training and experience.
Instructor Volunteers
For instructors there are lesson plans, answers to exercise questions that include completed tax forms and related links to external Web sites.
Continuing Education Credit
Tax Professionals (Enrolled Agents and Registered Tax Return Preparers) can earn education credits when volunteering as a VITA/TCE instructor or quality reviewer.
Quality Reviewer – to earn up to 14 hours of credits you must:
- Certify at the “Advanced” level through Link and Learn (earn 3 CEs)
- Complete the Volunteer Standards of Conduct (Ethics) course on Link and Learn (earn 1 CE)
- Volunteer at least 10 hours as a Quality Reviewer (earn 10 CEs)
Instructor – to earn up to 8 hours of credits you must:
- Certify at the “Advanced” level through Link and Learn (earn 3 CEs)
- Complete the Volunteer Standards of Conduct (Ethics) course on Link and Learn (earn 1 CE)
- Volunteer and teach tax law for at least 4 hours (earn 4 CEs)
During self-registration, you must register using a Preparer Tax Identification Number (PTIN). The IRS office responsible for this program will validate time served as either a Quality Reviewer or Instructor.
Not yet a VITA/TCE volunteer but interested in becoming a volunteer and earning CE credits? Submit your contact information using the VITA/TCE Volunteer Sign Up - Form 14310. Be sure to indicate you are interested in volunteering as an instructor or quality reviewer in the comments box.
Link & Learn Taxes - There are nine modules to the current application:
- Basic Course Covers the completion of wage earner type returns. Social security income and penalty on early withdrawal of savings is part of the Basic course.
- Intermediate: Covers completion of returns from wage earners, those who receive pension income, and more complex Forms 1040. Itemized deductions and Schedule C-EZ.
- Advanced: Covers the completion of the full scope of returns. It requires certification in Basic and Intermediate. Includes capital gains and losses and more complex pension issues.
- Military: Covers the full scope of returns presented by members of the Armed Forces, Reserve and National Guard. It requires certification in Basic and Intermediate. This course covers domestic military topics, therefore military representatives or instructors going overseas to provide assistance or teach must be certified in both Military and International courses.
- International: Covers the completion of returns for taxpayers, both military and non-military, living outside the United States and assisted by volunteers working at U.S. Embassies and Consulates or military installations. This requires certification in Basic and Intermediate. Includes Foreign Income Exclusion and Foreign Tax Credit.
- Puerto Rico: Covers the completion of returns for U.S. citizens who are bona fide residents of Puerto Rico.
- Foreign Student and Scholars: Covers the completion of returns for international students and scholars.
Optional specialty courses for individuals with Advanced, Military or International certification
- Cancellation of Debt (COD): Includes certain mortgage forgiveness debt on a principal residence and credit card debt. This in-scope topic is limited to non-business credit card debt involving solvent taxpayers.
- Health Savings Accounts (HSAs): Covers who is eligible for an HSA and the tax treatment of HSA contributions and distributions and requires Intermediate certification or higher.
