Welcome to the Cancellation of Debt (COD) course! This course is available online on Link & Learn Taxes or you can download and print a copy of the course by going to www.irs.gov. It is included in Publication 4942, VITA/TCE Specialty Courses - Cancellation of Debt (COD) and Health Savings Accounts (HSAs).
The Cancellation of Debt course is optional specialty training for volunteers with an Advanced, Military, or International Certification. A separate certification is required for volunteers on cancellation of debt issues. Check with your Site Coordinator to determine whether you should be certified in this topic.
This course will help you recognize when you can help taxpayers who have a canceled debt and when you must refer them elsewhere for help with their tax returns.