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

Course Introduction

Student Certification Paths

HSA and COD Courses

Two optional specialty courses, Health Savings Accounts (HSA) and Cancellation of Debt (COD), are available on Link & Learn Taxes.  The HSA course is for volunteers with a Basic certification or higher and the COD course is for volunteers with an Advanced certification. Check with your Site Coordinator to determine whether you should be certified in either of these lessons.

Forms 5498SA and 1099-A and 1099-C.