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

Course Introduction

What You'll Learn

Program Structure

The Link & Learn Taxes e-learning program consists of a new certification process:

  • Volunteer Standards of Conduct (Required for all volunteers)
  • Intake/Interview and Quality Review training (Required for all volunteers except Greeters)
  • Basic (Recommended for, but not limited to, volunteers with 0-1 years of experience)
  • Advanced (Recommended for, but not limited to, volunteers with two or more years of experience)
  • Health Savings Accounts (Requires Basic certification)
  • Military (Requires Advanced certification)
  • International (Requires Advanced certification)
Certification level chart with icons.

The Affordable Care Act (ACA), or health care law, contains health insurance coverage and financial assistance options for individuals and families. The IRS administers the tax provisions included in the law. Refer to Publication 5157, Affordable Care Act (ACA) for VITA/TCE, for information on the advanced premium tax credit, the premium tax credit, and the individual shared responsibility payment.