Welcome!

This lesson will help you prepare for the Link & Learn Taxes Foreign Student Test which you must successfully complete at an overall 80% proficiency to earn VITA/TCE certification.

In this lesson you will apply much of what you learned in the Foreign Student course. You will prepare tax returns for two foreign students and answer questions about their returns.

Note: Due to the production schedule for this material, prior year or draft forms may be used in examples. The draft forms should never be used for actual tax preparation. Final forms are available on https://apps.irs.gov/app/picklist/list/formsPublications.html in the tax preparation software, in the instruction booklet (e.g., Form 1040-NR Instructions), or in other publications.