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

Course Introduction

Student Certification Paths

Basic

The Basic course is intended for the volunteer who will assist working taxpayers with individual and family tax concerns. The Basic course provides a foundation in tax law and addresses issues that apply to most taxpayers. This course includes the following lessons and test:

  • Course Introduction
  • Filing Basics and Filing Status
  • Personal and Dependency Exemptions
  • Income, including Unemployment Compensation and Social Security income
  • Adjustments to income, including Penalties for early withdrawal
  • Standard and Itemized Deduction and Tax Computation
  • Credit for Child and Dependent Care
  • Child Tax Credit
  • Miscellaneous Credits
  • Other Taxes
  • Payments
  • Earned Income Credit
  • Completing the Return
  • Test

To take the Basic training course, click the Basic tab on the Link & Learn Taxes e-learning introduction page.

More Information

The Home tab at the top of the screen will go back to the certification path menu.

Link & Learn course menu