Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

What's New This Year

Summary

Expired Provisions

These provisions expired as of December 31, 2013. These provisions have been removed from this revision of Link & Learn Taxes:

  • Discharge of indebtedness on principal residence excluded from gross income of individuals
  • Qualified Charitable Distribution — QCD
  • Deduction of up to $250 for teacher classroom expenses
  • Deduction for qualified tuition and related expenses
  • Deduction for state and local general sales taxes
  • Deduction for mortgage insurance premiums
  • Deduction for nonbusiness energy property credit

Note: The nonbusiness credit card debt is now in the Other Income lesson/Advanced certification.

Caution

Congress may enact additional legislation that will affect taxpayers after this course is published. Any changes will be reflected in Publication 4491-X, VITA/TCE Training Supplement, available in mid-December on www.irs.gov.