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

Course Introduction

Student Certification Paths

Optional HSA Course

An optional specialty course covering Health Savings Accounts (HSA) is available on Link & Learn Taxes. The HSA course is for volunteers with a Basic certification or higher. Check with your Site Coordinator to determine whether you should be certified in this lesson.

The Cancellation of Debt (COD), Principal Residence provision has expired and is no longer in scope and has been removed from the training materials. If the expired provision is extended, updated information will be included in Publication 4491X. The nonbusiness credit card debt topic can be found in the Other Income lesson.

Form 5498-SA.