Linking volunteers to quality e-learning solutions

Link & Learn Taxes, linking volunteers to quality e-learning solutions, is the web-based program providing nine courses:  Basic, Intermediate, Advanced, Military, International, Puerto Rico and Foreign Student, along with a refresher course for returning volunteers. There are two optional specialty courses on Cancellation of Debt and Health Savings Accounts. This training prepares SPEC partners and volunteers to provide quality tax return preparation services in their local communities. This fun, interactive course teaches the basics to accurately prepare income tax returns for individuals AND users can obtain volunteer certification along the way at their own pace!

Students will make their way through lessons that include tax topics, case studies, and interview simulations. Link & Learn Taxes uses pop-up windows to connect to forms, publications and other resource materials.

More knowledgeable students can use the course as a refresher. Link & Learn Taxes presents tax law through a variety of adult learning strategies including graphics, real world scenarios, and interview practice. Users can review the tax law material, listen to mock interviews, and complete sample tax return preparation scenarios.

New for Tax Year 2011:

Link & Learn Taxes has been redesigned with the following new features:
A micro site approach to integrated and interactive e-learning.

• Content is grouped by topic and accessed from a lesson landing page.
• There is a training toolkit on the landing page for each lesson.
• The toolkit includes an icon for media (video, audio, webcasts, podcasts and any media information that is available on www.irs.gov concerning the applicable lesson) will be available.
• Also, the training toolkit will include links to Tax Facts, Assessments, TaxWise Tutorials, Job Aids and the Practice Lab.
• A teacher e-learning component includes new lesson plans, answers to exercise questions which includes completed tax forms and related links to external Web sites.
  

There are nine modules to the current application:

• • Basic Course: This course covers the completion of wage earner type returns. Social security income and penalty on early withdrawal of savings is part of the Basic course.
  • Intermediate: This course covers completion of returns from wage earners, those who receive pension income, and more complex Forms 1040. Itemized deductions and Schedule C-EZ/Schedule C (with limits) are included in this course.
  • Advanced: This course covers the completion of the full scope of returns. It requires certification in Basic and Intermediate. Capital gains and losses and more complex pension issues are included in this course.
  • Military: This course covers the full scope of returns presented by members of the Armed Forces, Reserve and National Guard. It requires certification in Basic and Intermediate. This course covers domestic military topics, therefore military representatives or instructors going overseas to provide assistance or teach must be certified in both Military and International courses.
  • International: This course covers the completion of returns for taxpayers, both military and non-military, living outside the United States and assisted by volunteers working at U.S. Embassies and Consulates or military installations. This requires certification in Basic and Intermediate. The course includes topics of Foreign Income Exclusion and Foreign Tax Credit.
  • Puerto Rico: This course covers the completion of returns for U.S. citizens who are bona fide residents of Puerto Rico.
  • Foreign Student and Scholars: This course covers the completion of returns for international students and scholars.

New this year on Link & Learn Taxes – Optional specialty courses for individuals with Advanced, Military or International certification

• Cancellation of Debt (COD): This course includes two topics; certain mortgage forgiveness debt on a principal residence and credit card debt. The cancellation of debt for credit cards is being added to scope for filing season 2011. The in-scope topic is limited to nonbusiness credit card debt involving solvent taxpayers.
• Health Savings Accounts (HSAs): This is a new in scope topic for filing season 2011. An HSA is an account with favorable tax treatment that allows taxpayers to save for future medical expenses. This course covers who is eligible for an HSA and the tax treatment of HSA contributions and distributions.

Returning students may complete a “What’s New This Year” lesson and then certify at the level appropriate to their training and experience.

Link & Learn Taxes delivers just-in-time training for people around the globe.