Disclaimer: the content on this webpage is designed to be used in conjunction with our in-class instruction and exercises. It does not cover all of the tax taw contained in the authoritative literature and should not be considered a substitute for thorough study. Complete preparation for the IRS Basic Certification should include a review of the appropriate lessons in Publication 4491, VITA/TCE Training Guide, and reference to Publication 4012, VITA/TCE Volunteer Resource Guide.
Additionally, all materials are updated for 2023 returns, except for the videos. They will be updated when each module is covered in the classroom. There weren't a lot of changes this year, thank goodness! For information about changes in tax law for 2023 returns, see this page.
Before You Start
Publication 6744 Basic Course Scenarios and Test Questions
This study guide is great, with references to the specific areas in the literature to find the information you need.
Publication 4012, VITA/TCE Volunteer Resource Guide
Once you are done, before entering your answers on the IRS Certification Site, you can check your answers here!
Both the above-linked Study Guide and Answer Check sites are part of this larger site, which is utterly beautiful.
Filing Status
Training Resources:
Filing Status Training Video (17.5 mins)
Other Resources:
4012 Filing Status Decision Tree
4012 Filing Status Interview Tips
Dependency
Training Resources:
Dependency Training Video (11 mins)
Other Resources:
Pub 4012 Overview of the Rules for Claiming a Dependent
Income
Training Resources:
Income Training Video (15 mins)
Other Resources:
Form 1099-INT, Interest Income
Form 1099-DIV, Dividend Income
Additional Income
Training Resources:
Additional Income Training Video (8 mins)
Additional Income Training Slides
Other Resources:
Form 1099-G Certain Government Payments (tax refunds and unemployment income)
Form 1099-MISC Miscellaneous Income
Form W-2G Certain Gambling Winnings
Adjustments to Income
Training Resources:
Adjustments to Income Training Video (28 mins)
Adjustments to Income Training Slides
Other Resources:
Deductions
Training Resources:
Deductions Training Video (7 mins)
Other Resources:
Pub 4012 Calculating the Standard Deduction
Non-refundable credits
Training Resources:
Non-refundable Credits Training Video (4 mins)
Non-refundable Credits Training Slides
Other Resources:
Pub 4012 CTC and Credit for Other Dependents Qualifications
Pub 4012 Retirement Savings Contributions Credit Screening Sheet
Refundable credits
Training Resources:
Child Tax Credit, Credit for Other Dependents, and Dependent Care Credit Training Video (11 mins)
Earned Income Credit Training Video (6 mins)
Refundable Credits Training Slides
Other Resources:
Pub 4012 Child Tax Credit and Credit for Other Dependents Qualifications
Tax Benefits for Education
Training Resources:
Tax Benefits for Education Training Video (21 mins)
Tax Benefits for Education Training Slides
Other Resources:
UConn U.S. Citizen Undergraduate Fee Bill Example