IRS Link & Learn Volunteer Training
Free online certification training for VITA volunteers. Complete at your own pace. No tax background required.
About IRS Link & Learn
IRS Link & Learn Taxes is the free online training and certification program for VITA volunteers. All training is provided by the IRS at no cost. You complete the coursework online at your own pace and take a certification exam at the end.
Most volunteers complete Basic certification in 8–12 hours. Advanced certification adds another 4–6 hours. Certification is valid for one tax season and must be renewed annually.
You must score 80% or higher on the certification exam. You can retake the exam as many times as needed. Rise Up Foundation provides additional support and practice materials to help you prepare.
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Certification Levels
All preparers must complete Basic certification. Additional levels are available for volunteers who want to handle more complex returns.
Covers W-2 income, standard deductions, Earned Income Tax Credit, Child Tax Credit, and most common individual returns. Required for all preparers.
Adds itemized deductions, Schedule D (capital gains), Schedule E (rental income), and more complex credits. Recommended for experienced volunteers.
Covers military-specific tax issues including combat pay exclusion, moving expenses, and state tax considerations for service members.
Covers returns for non-resident aliens, foreign income exclusion, and treaty benefits. Required for sites serving international clients.
What You Will Learn
The Basic certification covers six core modules. Each module includes reading material, interactive scenarios, and a knowledge check.
Filing Basics
Filing status, dependents, standard vs. itemized deductions, and the basic structure of Form 1040.
Income
Wages, salaries, tips, interest, dividends, unemployment compensation, Social Security benefits, and retirement distributions.
Credits
Earned Income Tax Credit, Child Tax Credit, Child and Dependent Care Credit, education credits, and retirement savings credits.
Quality Review
How to review a completed return for accuracy before filing. Every return must pass quality review by a second certified volunteer.
Intake Interview
How to conduct the client intake interview, complete Form 13614-C, and identify the correct filing status and dependents.
Ethics & Security
IRS Volunteer Standards of Conduct, data security requirements, and taxpayer confidentiality obligations.