Accessibility Skip to Top Navigation Skip to Main Content Home  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Advanced Search   Search Tips

Link & Learn Taxes linking volunteers to quality e-learning

Link & Learn Taxes

Basic Menu:
Introduction
Administrative Guidelines
Personal and Dependency Exemptions
Filing Status and Who Should File
Income
     Introduction
     Taxable and Nontaxable Income
     Where to Report Income
     Earned Income
     Interest Income
     Dividends and Corporate Distributions
     Other Income Topics
     Summary and Exercises
Standard Vs. Itemized Deductions
Earned Income Credit
Child Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Credit for the Elderly or the Disabled
Miscellaneous Tax Credits
Finishing the Return
Test

Intermediate Menu:
Introduction
Administrative Guidelines
Personal and Dependency Exemptions
Filing Status and Who Should File
Income
     Introduction
     Taxable and Nontaxable Income
     Where to Report Income
     Earned Income
     Interest Income
     Dividends and Corporate Distributions
     Other Income Topics
     State and Local Refunds and Alimony
     Summary and Exercises
     Self-Employment Income
Pension Income
     Introduction
     Retirement Income
     Taking a Look at the Forms
     Pensions with Taxable Amount Determined
     Pensions: Other Issues
     Summary and Exercises
Adjustments
     Adjustments
     Individual Retirement Arrangements
Standard and Itemized Deductions
Earned Income Credit
Child Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Credit for the Elderly or the Disabled
Miscellaneous Tax Credits

Finishing the Return
Test

Advanced Menu:
Introduction
Administrative Guidelines
Personal and Dependency Exemptions
Filing Status and Who Should File
Income
     Introduction
     Taxable and Nontaxable Income
     Where to Report Income
     Earned Income
     Interest Income
     Dividends and Corporate Distributions
     Other Income Topics
     State and Local Refunds and Alimony
     Capital Gains and Pension and Annuities
     Summary and Exercises
     Self-Employment Income
Pension Income
     Introduction
     Retirement Income
     Taking a Look at the Forms
     Determining the Taxable Portion
     Reporting the Retirement Income
     Pensions: Other Issues
     Summary and Exercises
Sale of Investment Property
Sale of Home
Adjustments
     Adjustments
     Individual Retirement Arrangements
Standard and Itemized Deductions
Earned Income Credit
Child Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Credit for the Elderly or the Disabled
Miscellaneous Tax Credits
Finishing the Return
Test

Military Menu:
Introduction
Administrative Guidelines
Personal and Dependency Exemptions
Aliens
Filing Status and Who Should File
Military Exemption and Filing Status Issues
Wage Income
     Introduction
     Taxable and Nontaxable Income
     Where to Report Income
     Earned Income
     Interest Income
     Dividends and Corporate Distributions
     Other Income Topics
     State and Local Income Tax Refunds and Alimony
     Capital Gains and Pensions and Annuities
     Summary and Exercises
     Self-Employment Income
Income - Military
     Military Income
     Tax Options for Combat Zone Participants
     Rental Income and Expenses
Sale of Investment Property
Sale of Home
Adjustments
     Adjustments
     Individual Retirement Arrangements
     Military Moving Expenses
     Military Travel Expenses
Standard and Itemized Deductions
Military Itemized Deductions
Home Leave
Earned Income Credit
Child Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Thrift Savings Plan
Credit for the Elderly or the Disabled
Miscellaneous Tax Credits
Finishing the Return
Military Finishing the Return
Test

International Student Certification:
Introduction
Administrative Guidelines
Personal and Dependency Exemptions
Aliens
Filing Status and Who Should File
Income
Wage Income
     Introduction
     Taxable and Nontaxable Income
     Where to Report Income
     Earned Income
     Interest Income
     Dividends and Corporate Distributions
     Other Income Topics
     State and Local Refunds and Alimony
     Capital Gains and Pensions and Annuities
     Summary and Exercises
     Self-Employment Income
     International and Self-Employment Income
     Foreign Income Exclusion
     Rental Income and Expenses
Sale of Investment Property
Sale of Home
Adjustments
     Adjustments
     Individual Retirement Arrangements
Standard and Itemized Deductions
Home Leave
Earned Income Credit
Child Tax Credit
Credit for Child and Dependent Care Expenses
Education Credits
Foreign Tax Credit
Thrift Savings Plan
Credit for the Elderly or Disabled
Miscellaneous Tax Credits
Finishing the Return
Military Finishing the Return
Test

Foreign Student Menu:
Residency Status
Filing Requirements
Tax Treaties
Family and Other Issues
Nonresident Taxation
Completing Form 8843
Finishing the Return
Social Security Tax
State Income Tax
Test

Puerto Rico Menu:
Filing Requirements
Sources of Income
Standard Deductions
Itemized Deductions
Social Security Benefits
Foreign Tax Credit and Completing Form 1116
Additional Child Tax Credit
Self Employment
Test

Puerto Rico Menú:
Requisitos para declarar
Fuentes de Ingreso
Deducción Estándar
Deducciones Detalladas
Beneficios del Seguro Social
Crédito de Impuesto Extranjero y Completando la Forma 1116
Crédito Tributario Adicional por Hijos(as)
Trabajo por cuenta propia
Examen

Returning Student Menu:
Module Overview
Tax Law Changes for Basic volunteers
Tax Law Changes for Intermediate volunteers
Tax Law Changes for Advanced volunteers
Tax Law Changes for Military volunteers
Tax Law changes for International volunteers
Test

Please select a lesson.