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VITA/TCE Intermediate Course Curriculum

The Intermediate course covers all tax topics in the Basic course plus some additional credits, additional income topics (alimony, business, some pension income issues, etc.), itemized deductions, and certain adjustments to income. The Intermediate course includes the following content:

  • Important Tax Law Changes
  • Course Introduction
  • Screening and Interviewing
  • Filing Basics
  • Filing Status
  • Personal Exemptions
  • Dependency Exemptions
  • Unique Filing Status and Exemption Situations
  • Income                                                      
  • Income - Business
  • Income - Retirement Income
  • Income - Unemployment Compensation
  • Income - Social Security Benefits
  • Income - Other Income
  • Adjustments to Income
  • Standard Deduction and Tax Computation
  • Itemized Deductions
  • Credit for Child and Dependent Care Expenses
  • Education Credits
  • Foreign Tax Credit
  • Child Tax Credit
  • Miscellaneous Credits
  • Other Taxes
  • Payments
  • Earned Income Credit
  • Refund and Amount of Tax Owed
  • Quality Review of Tax Return
  • Concluding the Interview
  • Amended Returns

Other Training Materials, Resources and Tools...

  • Practice Technical Interview  (Appendix – Publication 4491)
  • Intermediate Comprehensive Problem & Exercises (Publication 4491-W)
  • Practice using the tax preparation software (accessible via Link & Learn Taxes -Electronic Software Practice Lab)
  • Practice using the interview tips in Publication 4012, Volunteer Resource Guide
  • Detailed discussion about the standards of conduct and signing the volunteer agreement
  • The testing, retesting and certification requirements (Form 6744)
  • Electronic resources on IRS.gov (i.e. Form & Publications Resource page, Partner & Volunteer Resource Center, searchable Publication 17, etc.)
  • Search IRS.gov to check-out the Interactive Tax Assistant, Withholding Calculator,  Sales tax deduction calculator, Interactive EITC Assistant, Form 1040 Central, Where's My Refund, and more.

Health Savings Account and Link & Learn Taxes Module ...

  • Practice Technical Interview (Appendix - Publication 4491)
  • Health Savings Account (optional Link & Learn Taxes module)
  • Basic Comprehensive Problem & Exercises (Publication 4491-W)
  • Practice using the tax preparation software (accessible via Link & Learn Taxes - Electronic Software Practice Lab)
  • Practice using the interview tips in Publication 4012, Volunteer Resource Guide
  • Detailed discussion about the standards of conduct and signing the volunteer agreement
  • The testing, retesting and certification requirements (Form 6744)
  • Electronic resources on IRS.gov (i.e., Forms & Publications Resource page, Partner & Volunteer Resource Center, searchable Publication 17, etc.)
  • Search IRS.gov to check out the interactive Tax Assistant, withholding calculator, sales tax deduction calculator, Interactive EITC Assistant, Form 1040 Central, Where's My Refund and more.
Page Last Reviewed or Updated: 30-Oct-2014