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

Important Changes This Year

Summary

Changes to Scope

The following are now in scope:

  • Kiddie Tax – See Publication 4491, Standard Deduction and Tax Computation, Other Taxes, and Education Credits lessons. Also refer to the Volunteer Resource Guide, Tab H.
  • Self-Employed Health Insurance Deduction – See Publication 4491, Adjustments to Income lesson, and the Volunteer Resource Guide, Tab E. (Advanced Certification only)
  • Itemized deductions - has been removed from the Basic course. It is now included in Advanced certification only.