Why Study & practice?
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Build confidence and accuracy by learning how to research and apply tax law.
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Ensure quality service for clients with the support of resources and experienced teammates.
Follow in order-- trainings build on each other...
Click on Images for presentation
EVERYONE MUST PASS THE
CODE OF CONDUCT TEST
& INTAKE INTERVIEW TEST.
<---CLICK IMAGES --->
TO SEE A STUDY GUIDE
FOR EACH.
Study Guides from United Way of Greater Richmond & Petersburg
ALL TAX PREPARERS, QUALITY REVIEWERS NEED TO REVIEW THE FOLLOWING LESSONS. Click images for lesson.
I TRIED TO KEEP THEM SHORT AND I HAVE PROVIDED PRACTICE FOR SOME OF THEM AS WELL.
YOU DONT NEED TO MEMORIZE ANYTHING--HAVE FUN!
I am starting to update training for Tax Year 2026-I will indicate on the left of each lesson when it is updated.
Updated for 2026!!
Who can be claimed as a dependents?
Make sure you VIEW this traiing & use your tools! It's easy to make mistakes on this topic.
Click here for PDF of the training
Power Point Version (download as Powerpoint after opening for better viewing)
Click Image below for a video of the training
Click image below for PDF
P.S. I added a lot of explanations to this quiz as requested-hope you find this a useful tool!
PDF & Powerpoint updated for 2026. -- Not video yet 9-25-26
Selecting the correct and BEST is not always obvious--NEVER ASSUME!!
Click image below for PDF of Quiz
P.S. I added a lot of explanations to this quiz as requested-hope you find this a useful tool!
PDF & Powerpoint updated for 2026. -- Not video yet 10-1-2026
A thorough Intake is KEY to an accurate return.
I cannot stress the importance of a thorough intake interview.
Get to know your taxpayers and have fun!
The lessons below are not yet updated for TY 2026
Types of Income &
How to enter in the software
Check In-- For Practice # 4 - Flinstone Return
You should show for 2025 Tax Year..........
AGI $ 66,464 Tax (LIne 24) $ 1,643 Results: Refund $2,783
Retirement Income 1099Rs --
Updated Aug 2026 to include Exceptions to Penalty Information
Practice
Check In-- For Practice # 5 - Jones' Return You should show for 2025 Tax Year....
AGI $30,002, TAX(LINE 24) $200,
Results: REFUND $1,750
A NOTE I WANT TO ADD: When calculating the taxable portion for a joint survivor beneficiaty using the Simplified Method (and Taxslayer now works great for this) -- if the employee was receiving benefits BEFORE passing away then use the same combined age after death. If the benefits started AFTER the employee passed away use only the survivor's age. (Note from PUB 4012 Section D)
Social Security; RailRoad Retirement and Alimony
Add in Wilma's Railroad Retirement
For Practice # 6 - Flintstone Part 2
You should show for 2025 Tax Year..........W/O OBBB VALUES
NEW AGI $106,708 TAX(Line 24) Refund $1,351
SEE VIDEO ON ENTERING RAILROAD BENEFITS
- Dana has a SSA-1099 w/Lumpsums
Practice # 6 - Jones' Part 2
Do the return without doing Lumpsum-see what you get for results first. Then do the lumpsum worksheets and see what happens.
You should show for 2025 Tax Year w/lumpsum worksheets
NEW AGI $ 35,525 Total Tax (Line 24) $603 Results: Refund $1,347
Self-Employment
**ADVANCED TOPIC**
Check In-- For Practice # 7 - Banta- Part 1 You should show for 2025 Tax Year..........
AGI $27,525 Tax (Line 24) $1,432 Results: Refund $1,493 UPDATED 12/5/2025
Interest, Dividends AND
Capital Gains
**ADVANCED TOPIC**
Updated Jones Part 3 to make it less confusing 1/16/26
For Jones-- Add COnsolidated Brokerage Statement
Check In for Kanter
AGI $47,072 Tax(Line 24) $0.00 Results: Refund $5,052
New--added 12/5/2025 **This is the one done in class
changed scenario 1/16/26 to make less confusing
Check In-- For Practice # 8 - Jones' Part 3 You should show for 2025 Tax Year..........
NEW AGI $54,981 Total Tax (Line 24) $1,815 Results: REFUND $135
Someone-please compare to mine-need QR
Alimony, Gambling, Cancelled Debt, Unemployment, Poll Worker, Medicaid Waiver Payments & More!
Check In-- For Practice # 9 - Cristano Part 1 You should show for 2025 Tax Year..........
AGI $ 46,224 Total Tax (Line 24) $0.00 Results: $5,511 12/5/2025
How to complete page 2.
Educator Expenses, IRA Contributions, Student Loan Interest
Check In-- For Practice # 11 - Banta- Part 2 You should show for 2025 Tax Year..........
AGI $24,325 Total Tax (Line 24) $712 Results: Refund $0.00 UPDATED 12/5/2025
9-7-2025 Correction made to Standard Deduction example for MFJ Seniors- thanks Scot D!
And the Differences Between them. *Includes NEW TAX LAW
Differences Between them.
Differences Between them.
Video generated by Google NotebookLM
Differences Between them.
Differences Between them.
Maximizing the- Education Credit & Kiddie Tax
**Advanced Topic**
What to watch for when Allocating and the Taxpayer is the Student.
Check In-- For Practice # 9 - Cristano Part 2 You should show for 2025 Tax Year..........
AGI $ 46,224 Total Tax (Line 24) $0.00 Results: $7,590 12/5/2025
Hopefully you found that allocating doe NOT beneft Cristiano -take education w/o allocating
Marketplace
Added new slides and updated the part about changes for TY2026 12/26/2025
Check In-- For Practice # 9 - Cristano Part 3 You should show for 2025 Tax Year..........
AGI $ 46,224 Total Tax (Line 24) $0.00 Results: $7,135 12/5/225 What changed from Part 2?
Lawrance (Using Marketplace Tool's 2024 Values)
Scenario 7 - Refund $4,173 Marketplace Credit $964
Scenario 8 - Owes $1,068 MArketplace Repayment $3,034
Intake Form- Page 3 to end
TAX YEAR 2025 Study Guides & Certification
Message for volunteers: Volunteers should base their certification test/retest answers using the tax law content shown in the lessons of the Publication 4491 and Publication 4012. Volunteers should NOT base their test/retest answers on OBBBA tax law changes. The Link & Learn Taxes Certification site is programmed for pre-OBBBA tax law answers only.
Per IRS for Basic #17 Add $260 tax withhlding on Form 1099-DIV!!
TAX YEAR 2025 Scenario Results
Results from 11-23-2025 *if you get something different let me know
Per IRS for Basic #17 Add $260 tax withhlding on Form 1099-DIV!!
TAX YEAR 2025 Certification Review
Once you have completed answering all the test questions in your book(or on paper), before you submit online on the IRS certification site, input your answers in these online forms to check your work. Feedback is given--if you get a question incorrect, it will guide you to the resource you should review. Remember, this is all about learning so we can do the best for our clients.
Message for volunteers: Volunteers should base their certification test/retest answers using the tax law content shown in the lessons of the Publication 4491 and Publication 4012. Volunteers should NOT base their test/retest answers on OBBBA tax law changes. The Link & Learn Taxes Certification site is programmed for pre-OBBBA tax law answers only-the 2025 software will show OBBBA values.
Per IRS for Basic #17 Add $260 tax withhlding on Form 1099-DIV!!
