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

Course Introduction

Student Certification Paths

Military

The Military course introduces tax law that pertains to members of the U.S. Armed Forces and addresses their particular tax situations. Armed Forces members going overseas for VITA/TCE need to be certified in Military and International. 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, Retirement Income, Social Security Income, Capital Gain or Loss, Rental Income and Expenses, and Other Income
  • Schedule K-1 income as well as more complex pension issues, and mortgage forgiveness on a principal residence
  • Military Income
  • Adjustments to Income
  • Military Moving Expenses
  • Standard Deduction and Tax Computation and Itemized Deductions
  • Military Employee Business Expense
  • 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
  • Military Finishing the Return
  • Test

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

Military course menu.