Intermediate

The Intermediate course covers tax law as it applies to individuals and couples with more complex income issues. It includes all the Basic lessons, with additional lessons that address a wider range of tax law issues, for example, taxability of social security benefits, allowable adjustments, and simple self-employment activities. This course includes the following lessons and test:

• Course Introduction
• Screening and Interviewing
• Filing Basics and Filing Status
• Personal and Dependency Exemptions
• Income, including Unemployment Compensation, Business Income, Social Security Income, and Other Income
• Adjustments to Income
• Standard Deduction, Tax Computation, and Itemized Deductions
• Credit for Child and Dependent Care
• Education Credits
• Foreign Tax Credit
• Child Tax Credit
• Miscellaneous Credits
• Other Taxes
• Payments
• Earned Income Credit
• Completing the Return
• Test

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

The Health Savings Accounts course is for volunteers with an Intermediate certification.