International
The International course introduces tax law that pertains to U.S. citizens living abroad and addresses their particular tax situations. Volunteer tax return preparers going overseas for VITA/TCE must take the lessons in this course. In addition, they need to be certified in both the Military and International tests. 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, 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
- Standard Deduction, Tax Computation, and Itemized Deductions
- Business Travel Expenses
- 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 International training path, click the International tab on the Link & Learn Taxes e-learning introduction page.
