Welcome to the Puerto Rico Course. This certification path, which is comprised of two levels, represents tax law as it applies to Puerto Rico residents who must file a U.S. Income Tax Return.
An Electronic Tax Software Practice Lab is available for VITA/TCE volunteers.
Click below to access the practice lab.
Puerto Rico Menu Level 1:
- Filing Requirements
- Sources of Income
- Standard Deduction
- Additional Child Tax Credit
- Evaluation
- Test
Puerto Rico Menu Level 2:
- Adjustments to Income
- Itemized Deductions
- Social Security Benefits
- Foreign Tax Credit and Completing Form 1116
- Self-Employment
- Evaluation
- Test
Please select a lesson.
When you have completed your student training path, you'll be asked to fill out an evaluation survey about the course to help the IRS evaluate its effectiveness as a training tool for volunteers. Your opinions about the web-based training are important to the IRS. With your feedback, we can work to improve the training materials for individuals involved with the VITA/TCE programs. You only need to fill out the evaluation once. Your feedback will be strictly anonymous. You can access the evaluation survey by clicking here.