1219 Publ 5386 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5386.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Link & Learn Taxes provides online courses and certification tests for all individuals interested in volunteering for the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

• Question: How do I access the online test?

Answer: You can log into VITA/TCE Central directly or you can select it from the Link & Learn Taxes course page. If you have an existing account, enter your user name and password. If not, create a new account. Once you are logged in, select your preferred certification level from the tabs along the top of the screen. You must first complete the Volunteer Standards of Conduct exam and the Intake/Interview and Quality Review exam. When you are ready to complete any subsequent exams, click on the exam link and select “Launch” from the upper right-hand corner of the pop-up box. If the word “Launch” does not appear, you have not yet completed a prerequisite for the exam you selected.

• Question: What is the passing score for certification?

Answer: The passing score is 80% or higher.

• Question: What if I do not pass a test on the first attempt?

Answer: If you are taking the paper test, Form 6744, there is a retest following each test which asks different questions for the same scenarios used in the test. The online test allows a total of two attempts at certification for each test.

• Question: What if I am unable to complete an online test in one session?

Answer: The system will bookmark where you stop in an online test. When you log back in, select the “in progress” link to continue from the point where you stopped.

• Question: What if I need to change an answer on the online test?

Answer: You can use the “Back” button to change your answer to a question. Your answers, and any questions that have been skipped, will be displayed at the end of the test. This is the last opportunity to change answers. When you are finished, select “Submit.” The “Help” link provides tips to avoid input errors.

• Question: What characters can be entered for the fill-in answers?

Answer: When entering fill-in answers, use only numbers; do not use symbols such as dollar signs, commas, or decimal points.

Publication 5386 (12-2019) Catalog Number 73626O Department of the Treasury Internal Revenue Service irs.gov

• Question: What documentation can I obtain if I certify online using Link & Learn Taxes?

Answer: Once you successfully complete a test, you can print a course certificate. You are also able to electronically sign and save or print a copy of Form 13615, Volunteer Standards of Conduct Agreement.

• Question: What if I forget my password?

Answer: Select the “Forgot Password” link at the bottom of the login screen. During the registration process, be sure to enter your email address correctly so you can receive lost password notifications. If you are unable to reset your password, you can contact the help desk .

• Question: Can I use references to complete the test?

Answer: This is an open book test. Use the VITA/TCE training materials and any other forms, instructions or publications you find helpful. You should complete the test on your own.

• Question: What tax year does the test use?

Answer: The answers are based on tax year 2019 law. Returning volunteers should review the Important Changes lesson before taking the test.

• Question: Do I have to take the Basic course before taking any other courses?

Answer: On Link & Learn Taxes, each course is self-contained. The Basic tab includes just the Basic course. The Advanced tab includes all Basic and Advanced information. The optional courses contain the information for that subject only. If you are an experienced volunteer, you can choose to review the Important Changes lesson rather than the entire Basic or Advanced course. If you received training in a classroom setting or by using Publication 4491, VITA/TCE Training Guide, you may proceed directly to the online test without reviewing the Link & Learn Taxes courses.

For certification testing - you must first pass the Volunteer Standards of Conduct and the Intake/Interview and Quality Review tests. You can then choose the Basic test, the Advanced test or the Foreign Students and Scholars test. After completing the Basic or Advanced test you may take the optional Health Savings Accounts or the Puerto Rico test. With Advanced certification, you have the option of taking the Military or International tests. Note: You do not have to complete the Basic test before taking the Advanced test.

VITA/TCE volunteers with the professional designation of attorney, certified public accountant or enrolled agent have the option to certify on new provisions and tax law changes by completing the Federal Tax Law Update Test for Circular 230 Professionals. These volunteers are first required to certify on the Volunteer Standards of Conduct test and the Intake/Interview & Quality Review test. The test is available on Link & Learn Taxes and is also printed in Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest . Once the required certifications are successfully completed, these eligible volunteers are authorized to prepare all tax returns within the scope of the VITA/TCE programs.

• Question: How do I access Site Coordinator training?

Answer: On the My Account tab, select “Yes” for the question “Do you want to take the Site Coordinator course?” and save. A link for the course will then appear on the Certification Test tab.

• Question: If I created an account last year, must I register again this year?

Answer: No, you can use the same login and password from last year. Volunteers are allowed only one account in the system.

• Question: How do I update my information?

Answer: Log in and select the My Account tab. Make any necessary changes to your group, address, email, telephone number or any other information and update the number of years you have volunteered. Select “Save” to keep your changes.

• Question: I’m a Volunteer Instructor. How do I access the test answers so I can grade my students’ tests?

Answer: Site Coordinators, Volunteer Instructors and SPEC Territory Managers must select the applicable role on the My Account tab. After achieving a passing score of 80% or higher, Publication 4189, VITA/TCE Test/Retest Answers, will be accessible via a link in the lower right-hand corner of the Certification Test tab.

• Question: How do I get continuing education credits?

Answer: Refer to the instructions in Publication 5362, Fact Sheet for VITA/TCE Partners and Volunteers: Continuing Education Credits.