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

Course Introduction

Introduction

Welcome (continued)

Link & Learn Taxes is a self-paced training program based on the VITA/TCE tax return preparation process. This training will introduce you to the major components of the VITA/TCE return preparation process and demonstrate how they contribute to your ultimate goal—preparing a complete and accurate return.

A tax return is accurate when the tax law is applied correctly and it is free from error based on the taxpayer's interview and supporting documentation, and a completed Form 13614-C, Intake/Interview & Quality Review Sheet.

You may progress quickly through material that comes easily to you, and repeat difficult concepts until they make sense. Link & Learn Taxes does not require you to memorize a lot of detailed information. Because it is process-based, the course teaches you how to use the tools, techniques, and resources available at your site. This means that everything in the course is open book

If you prepare or transmit tax returns, conduct quality reviews, or train others on completing tax returns, you must pass the VITA/TCE tax law certification test(s) at a level equivalent to the complexity of the returns you prepare. To conduct quality reviews, you need to be certified at the Basic level or higher; instructors must certify at the Basic level or higher. The good news is that, during the tests, you are allowed to use all the same tools and resources you will use at your volunteer site.

Before you will be allowed to work at a VITA/TCE site, you must pass the VITA/TCE certification test on the Volunteer Standards of Conduct and digitally sign Form 13615, Volunteer Standards of Conduct Agreement.

Tip

Certification testing is explained in greater detail in the topics, Student Certification Paths and Certification.