The Military course is an optional specialty course with emphasis on tax issues that affect armed services personnel and their families, such as combat pay, moving expenses, rental property etc. The prerequisite for this course is certification at the Advanced level. Volunteers assisting taxpayers with these income issues are required to take this course, which includes the following:
- Income - Rental and Schedule K-1s
- Military Income
- Military Moving Expenses
- Military Employee Business Expenses
- Military Finishing and Filing the Return
Other Training Materials, Resources and Tools...
- Cancellation of Debt (optional Link & Link Taxes module)
- Health Savings Account (optional Link & Learn Taxes module)
- Military Comprehensive Problem & Exercises (Publication 4491-W)
- Practice using the tax preparation software (accessible via Link & Learn Taxes - 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.