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Background
An accurate
return is the most important aspect of providing quality service to the
taxpayer; it establishes credibility and integrity in the program and the
volunteer who prepared the return. The VITA/TCE training includes the major
components of return preparation process including:
-
Understanding
and applying tax law
-
Screening and
interviewing taxpayers (Intake and Interview Sheet)
-
Using
references, resources, and tools
-
Conducting
quality reviews
The testing and
certification process is used to measure the volunteer’s understanding of the
return preparation process.
Important Points
1.
Each of the training courses may be delivered in a classroom setting or online.
The study may be instructor guided or self study. The study material may be
Publication 4491, Process Based Training Guide or Link & Learn Taxes. The
testing may be done using a paper test, Form 6744 or online using Link & Learn
Taxes.
2.
Use Link & Learn Taxes for Tax Year 2009.
This e-learning
tool includes all the courses below and test certifications. Go to www.irs.gov
and use keyword search “Link and Learn” for 24/7 access to this VITA/TCE
training.
3.
The
volunteer training options will include the following courses. The courses are
Basic, Intermediate, Advanced, Military, International, Puerto Rico,
and Foreign Student. Each course is summarized below.
·
Basic:
This course covers the completion of wage earner type returns. Effective for tax
year 2009, social security income and penalty for early withdrawal of savings is
part of the Basic course.
·
Intermediate:
This course
covers completion of returns from wage earners, those who receive pension
income, and more complex Forms 1040. Itemized deductions and Schedule C-EZ are
included in this course.
·
Advanced:
This course
covers the completion of the full scope of returns. Capital gains/losses, more
complex pension issues, and mortgage forgiveness on a principal residence are
included in this course.
·
Military: This course covers the
full scope of returns presented by members of the Armed Forces, Reserve and
National Guard. This course covers domestic military topics. Therefore
military representatives or instructors going overseas to teach or provide
assistance must be certified in both the Military and International courses.
·
International: This course covers
the completion of returns for taxpayers, both military and non-military
taxpayers living outside the United States and assisted by volunteers working at
U.S. Embassies and Consulates, or military installations. This course includes
Foreign Earned Income Exclusion and Foreign Tax Credit.
·
Puerto Rico: This course covers
topics for U.S. citizens who are bona fide residents of Puerto Rico who must
file a U.S. federal income tax return.
·
Foreign Student: This course is used as
a training tool for volunteer tax return preparers who assist foreign students
and scholars in preparing their returns. It covers determination of residency
status and application of treaty benefits in addition to other federal tax
issues commonly faced by foreign nationals.
There is no
prerequisite for this course.
4.
All
volunteers must complete the Basic course. Volunteers who are certified in
Basic can prepare returns within the scope of the Basic course. Volunteers can
stop with Basic or proceed with other courses. Volunteers can only prepare
returns for the level for which they have been certified. Quality reviewers
and Instructors must be certified at the Intermediate level or higher.
(Note: The Foreign Student course does not require Basic certification.)
5.
Volunteers who wish to take the Advanced, Military or International
test must successfully pass the Basic Exam, and then pass the
Intermediate exam before proceeding with the additional tests. To be
certified each test must be passed with a minimum score of 80%.
6.
Volunteers who wish to take the Puerto Rico exams must successfully pass
the Basic Exam by achieving a minimum score of 80% before proceeding with
the Puerto Rico exams. There is Level I PR and Level II PR. Each must be
passed with a minimum score of 80% before proceeding to the next level.
7.
The
Foreign Student course is a stand alone course. There are no
prerequisites.
To be certified,
volunteers must successfully pass the Foreign Student exam by achieving a
minimum score of 80%.
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