All volunteers who prepare returns are required to certify at either the Basic or Advanced level.
Prior to attending this training session, you should have completed the Volunteer Standards of Conduct (VSOC) and Intake, Interview, & Quality Review (IIQR) Certifications in Link and Learn
The Advanced course covers all tax topics in the Basic and Intermediate courses, plus additional pension topics as well as stock and sale of home issues for individuals and families. Volunteers assisting taxpayers with these income issues are required to take this course, which includes the following content:
- Important Tax Law Changes
- Course Introduction
- Filing Basics
- Filing Status
- Personal Exemptions
- Dependency Exemptions
- Unique Filing Status and Exemption Situations
- Income
- Income - Business
- Income - Capital Gains or Loss
- Income - Retirement Income
- Income - Schedule K-1s
- Income - Unemployment Compensation
- Income - Social Security Benefits
- Income - Other Income
- Adjustments to Income
- Standard Deduction and Tax Computation
- Itemized Deductions
- Credit for Child and Dependent Care Expenses
- Education Credits
- Foreign Tax Credit
- Child Tax Credit
- Miscellaneous Credits
- Other Taxes
- Payments
- Earned Income Credit
- Refund and Amount of Tax Owed
- Concluding the Interview
- Amended Returns
