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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%. |
