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

Course Introduction

Student Certification Paths

Link & Learn Courses

The Link & Learn training program provides:

  • Two tax law certification paths (Basic and Advanced), each representing a level of certification
  • Four optional specialty courses (Military, International, Health Savings Accounts and Cancellation of Debt)

Volunteers wishing to certify in the Military or International must follow the Advanced certification path and also review the applicable specialty course. To certify in any of the levels, select that level from the drop-down menu and proceed to course menu.

There are two additional optional specialty courses available: Cancellation of Debt (COD) and Health Savings Account (HSA). Volunteers wishing to certify in COD must follow the Advanced certification path and HSA can follow the Basic or Advanced certification path.

As you progress through a lesson, the Basic, Advanced, Military, and International icons will display, depending on your level of certification. Each topic in a lesson is associated with the certification level and will display its corresponding icon on the top right side of the screen. All the lessons required in your level of certification are included in the course menu.

Basic icon

Basic covers the completion of wage earner type returns.

Advanced icon

Advanced covers the completion of the full scope of VITA/TCE returns.

Military icon

Military covers the full scope of VITA/TCE topics applicable to members of the Armed Forces, Reserves, and National Guard.

International icon

International covers topics applicable to military and nonmilitary taxpayers living outside the United States.

Link and Learn screen course menu.