VITA/TCE Handbook for Partners
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Publication 5683
VITA/TCE Handbook for Partners
and Site Coordinators
Stakeholder Partnerships, Education and Communication (SPEC)
Publication 5683 (Rev. 10-2025) Catalog Number 93304P Department of the Treasury Internal Revenue Service www.irs.gov
VOLUNTEER HOTLINE
IRS VITA/TCE Hotline for tax law questions (Volunteers Only)
800-829-VITA (8482)
January 19, 2026 - April 17, 2026
Hours of Operation: Monday - Friday, 7:00 AM-7:00 PM (Local Time)
No service available on Saturdays
CONTACT INFORMATION FOR PARTNERS, COORDINATORS, VOLUNTEERS
Enterprise Service Help Desk .............................................. 866-743-5748 (loaned IRS equipment)
E-Services Help Desk .......................................................... 866-255-0654
Civil Rights Unit .................................................................... 202-317-6925 (not toll-free)
TaxSlayer Volunteer Support ................................................ 800-421-6346 (Do not give to the public)
TaxSlayer via email .............................................................. support@vita.taxslayerpro.com
SPEC Relationship Manager: ...............................................
State Department of Revenue: .............................................
State Tax Forms: ..................................................................
State Volunteer Hotline: ........................................................
CONTACT INFORMATION FOR TAXPAYERS
IRS Toll-free line ................................................................... 800-829-1040
IRS Refund Hotline ............................................................... 800-829-1954
IRS Identity Protection Specialized Unit ............................... 800-908-4490
IRS Forms/Publications ........................................................ 800-829-3676 (800-TAX-FORM)
IRS Tax Fraud Referral Hotline ............................................. 800-829-0433
IRS Tax-Help for Deaf (TDD) ................................................ 800-829-4059
Taxpayer Assistance Centers ............................................... 844-545-5640
VITA/TCE Site Locations ...................................................... 800-906-9887
AARP Tax-Aide (TCE) Site Locations ................................... 888-227-7669
Refund Offset Inquiry (Financial Mgmt. Service) .................. 800-304-3107
Taxpayer Advocate Service .................................................. 877-777-4778
Social Security Administration .............................................. 800-772-1213
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TABLE OF CONTENTS
MESSAGE FROM THE SPEC DIRECTOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
SPEC MISSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
PURPOSE OF THIS HANDBOOK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
CHAPTER 1: VITA/TCE Program Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
CHAPTER 1-1: Partner and Coordinator Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . 9
CHAPTER 1-2: Timeline for Operating VITA/TCE Sites . . . . . . . . . . . . . . . . . . . . . . . . . 10
CHAPTER 1-3: Guidelines for Opening and Operating Your Site . . . . . . . . . . . . . . . . . . . . 13
CHAPTER 1-4: Guidelines for Closing Your Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
CHAPTER 2: VITA/TCE Site Material and Ordering . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
CHAPTER 2-1 Site Material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
CHAPTER 2-2 Product Ordering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
CHAPTER 3: Computer Loan Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
CHAPTER 4: Volunteer Recruitment, Training and Certification . . . . . . . . . . . . . . . . . . . . .
25
CHAPTER 4-1: Volunteer Protection Act (VPA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
CHAPTER 4-2: Volunteer Roles and Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . 25
CHAPTER 4-3: Volunteer Recruitment Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
CHAPTER 4-4: Volunteer Recognition and Retention . . . . . . . . . . . . . . . . . . . . . . . . . . 30
CHAPTER 4-5: Volunteer Training and Certification . . . . . . . . . . . . . . . . . . . . . . . . . .
31
CHAPTER 5: Continuing Education (CE) Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
CHAPTER 6: Quality Site Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42
QSR #1: Certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
QSR #2: Intake/Interview and Quality Review Process . . . . . . . . . . . . . . . . . . . . . . . . . .
44
QSR #3: Confirming Photo Identification and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
QSR #4: Reference Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50
QSR #5: Volunteer Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
QSR #6: Timely Filing of Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
QSR #7: Civil Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
54
QSR #8: Correct Site Identification Number (SIDN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
QSR #9: Correct Electronic Filing Identification Number (EFIN) . . . . . . . . . . . . . . . . . . . . . . 54
QSR #10: Security, Privacy, and Confidentiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
CHAPTER 7: Volunteer Standards of Conduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
56
CHAPTER 8: VITA/TCE Program Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
CHAPTER 8-1: Guidance for Potential Return Preparer Misconduct at VITA/TCE Sites . . . . . . . . . 61
CHAPTER 8-2: Solicitation of Donations Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Table of Contents 3
CHAPTER 8-3: Financial Institutions and RAC/RAL Policy . . . . . . . . . . . . . . . . . . . . . . . 62
CHAPTER 8-4: Privacy, Confidentiality, and Civil Rights . . . . . . . . . . . . . . . . . . . . . . . . 62
CHAPTER 8-5: Policy for IRS Employees Who Volunteer . . . . . . . . . . . . . . . . . . . . . . .
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CHAPTER 9: Serving Taxpayers with Disabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .
70
CHAPTER 10: Tax Return Preparation, e-Services and TaxSlayer . . . . . . . . . . . . . . . . . . . .
73
CHAPTER 10-1: VITA/TCE Virtual Return Preparation Models and Requirements . . . . . . . . . . .
73
CHAPTER 10-2: e-Services and EFIN Application . . . . . . . . . . . . . . . . . . . . . . . . . . .
73
CHAPTER 10-3: TaxSlayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
CHAPTER 11: Types of Site Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
CHAPTER 12: Partner and Coordinator Program Resources . . . . . . . . . . . . . . . . . . . . . . . 91
CHAPTER 12-1: Partner Resources and Web Tools . . . . . . . . . . . . . . . . . . . . . . . . . . 91
CHAPTER 12-2: Coordinator Resources and Web Tools . . . . . . . . . . . . . . . . . . . . . . . . 93
CHAPTER 12-3: Additional Web Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
95
CHAPTER 12-4: Outreach Delivery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
FORMS AND PUBLICATIONS LINKS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
ACRONYM GLOSSARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
4 Table of Contents
MESSAGE FROM THE SPEC DIRECTOR
It is my pleasure to welcome you to another tax filing season!
I want to formally acknowledge and express my sincere appreciation for your exemplary contributions to our
organization. Your dedication and commitment have played a crucial role in achieving our strategic objectives
and enhancing the overall effectiveness of the Volunteer Income Tax Assistance (VITA) and Tax Counseling
for the Elderly (TCE) programs. It is truly inspiring to witness your unwavering pursuit of excellence and the
positive impact it has had on our collective success.
During the 2025 filing season, dedicated SPEC partners supported more than 9,500 VITA/TCE sites, with
more than 76,000 volunteers. VITA/TCE sites prepared and filed over 2.8 million federal tax returns across the
country resulting in an impressive 95.77% accuracy rate. This significant achievement reflects the considerable
time and effort invested by you, the volunteers, and the taxpayers you serve.
On behalf of the entire SPEC organization, I extend our heartfelt gratitude for your exceptional contributions.
We are fortunate to have you as key members of the VITA/TCE programs and look forward to your continued
success.
Thank you again for all your time and effort this filing season.
With sincere appreciation,
Richard Rodriguez
Director, Stakeholder Partnerships, Education and Communication (SPEC)
MESSAGE FROM THE SPEC DIRECTOR 5
SPEC MISSION
Stakeholder Partnerships, Education and Communication (SPEC) mission is to assist taxpayers in satisfying
their tax responsibilities by building and maintaining partnerships with key stakeholders, seeking to create and
share value by informing, educating, and communicating with our shared customers.
BACKGROUND
The Internal Revenue Service (IRS) sponsors the Volunteer Income Tax Assistance (VITA) and Tax Counseling
for the Elderly (TCE) programs. Since the implementation of the VITA program in 1969, thousands of
volunteers have provided free tax assistance and prepared millions of federal and state returns. The targeted
population for VITA services includes individuals with low to moderate income (defined by the Earned Income
Tax Credit [EITC] threshold), persons with disabilities, elderly, and those with limited English proficiency (LEP).
The VITA program is vital to delivering service to those taxpayers who most need tax assistance and cannot
afford the services of a paid preparer.
The TCE program offers free tax assistance to individuals who are age 60 or older. §163 of the Revenue Act of
1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. This
Act authorizes the IRS to enter into agreements with private or nongovernmental public non-profit agencies
and organizations, exempt under §501 of the IRC, which will provide training and technical assistance to
volunteers who provide free tax counseling and assistance to elderly individuals in the preparation of their
federal income tax returns.
The Virtual VITA/TCE approach uses the same process as traditional VITA/TCE except that the IRS-certified
preparer and/or quality reviewer and the taxpayer may not always be face-to-face. Technology is used to
connect the volunteer preparer and the taxpayer. Although suitable for rural environments where it is difficult
to build a traditional VITA site, this approach can also be used in urban settings to provide a free alternative to
qualified taxpayers.
To help more taxpayers while increasing taxpayer education and promoting self-sufficiency, SPEC now also
captures returns prepared through a Facilitated Self-Assistance (FSA) Model. FSA uses a certified volunteer
to assist taxpayers in the preparation of their own tax return. Since the volunteer acts as a facilitator, each
volunteer can assist multiple taxpayers at one time. This approach allows sites to offer alternative filing
methods by helping taxpayers prepare their own simple returns. Partners can use any software that captures
the site identification number (SIDN).
The goal of the VITA/TCE program is to make voluntary adherence easier by:
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Promoting tax understanding and awareness
Preparing free and accurate tax returns for eligible taxpayers
Encouraging Financial Education and Asset Building (FEAB) through tax incentives
Incorporating taxpayer feedback or viewpoints
Improving issue resolution processes in all interactions with taxpayers
Providing taxpayers with timely guidance and outreach
Strengthening partnerships with tax practitioners, tax preparers, and other third parties to ensure
effective tax administration
6 SPEC MISSION
PURPOSE OF THIS HANDBOOK
The purpose of Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, is to inform you of
your obligations and expectations as a partner or coordinator and help you effectively administer and operate
your VITA/TCE tax preparation site. It covers the operation of the VITA/TCE program before, during, and
after the tax filing season. In addition, it explains the roles and responsibilities of the partner, coordinator, and
volunteer.
Both partners and coordinators should review the table of contents to become familiar with the topics covered
and refer to it as needed throughout the year to assist with your site’s operations. Answers to many of the
questions most asked by partners and coordinators while operating their sites can be found in this handbook.
Below are the icons that will appear throughout this handbook for ease of navigation. Hyperlinks in blue bold type
will link you directly to the document, webpage, or email address. Also, the Table of Content is linked to jump to
each topic listing.
Please email any suggestions for updates to this handbook or VITA/TCE program changes to partner@irs.gov
and/or your local SPEC territory office.
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PURPOSE OF THIS HANDBOOK 7
CHAPTER 1: VITA/TCE Program Guidelines
Stakeholder Partnerships, Education and Communication (SPEC) is a three-pronged business model:
Tax Education - IRS outreach program provides critical information to taxpayers ensuring they understand
and comply with their tax obligations. Partners and community-based coalitions share information designed to
enhance the public’s knowledge of general income tax law, available tax credits, current legislative changes
affecting tax law and availability/advantages to e-file.
Tax Preparation Services - The SPEC volunteer tax return preparation program, Volunteer Income Tax
Assistance (VITA) and Tax Counseling for the Elderly (TCE), provide free tax preparation services for low to
moderate income taxpayers such as the elderly, persons with disabilities, Native Americans, rural taxpayers,
and those individuals with limited English proficiency.
Financial Education and Asset Building - The goal is to work with partners who provide free tax preparation
sites to encourage taxpayers to use their refund dollars to improve their financial health. By working in
connection with financial institutions and other organizations, partners can provide the financial options
taxpayers need and want, such as banking, savings, debit cards, financial counseling, and other financial
services. Incentives like these present an affordable way for taxpayers to begin asset building and achieve
financial independence.
SPEC is the outreach and education function of the IRS. The SPEC mission shares the strategies of many
community organizations striving to assist taxpayers in satisfying their responsibilities. We do this by building
and maintaining partnerships with key stakeholders, seeking to create and share value by informing,
educating, and communicating with shared customers.
SPEC develops and supports leveraged partnerships and coalitions to deliver most of its programs and
services. SPEC oversees the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly
(TCE) programs, which offer free tax return preparation to low to moderate-income taxpayers, senior citizens,
persons with disabilities, those with limited English proficiency, and Native Americans. SPEC supports VITA/
TCE tax preparation sites by conducting oversight reviews to ensure sites adhere to the established Volunteer
Standards of Conduct (VSC) and Quality Site Requirements (QSR).
8 CHAPTER 1: VITA/TCE Program Guidelines
CHAPTER 1-1: Partner and Coordinator Responsibilities
Your role as a SPEC partner is important to the success of the VITA/TCE program. You serve your community
by educating and helping taxpayers who need the benefit of financial stability. SPEC has the highest regard
for the individuals and organizations who choose to partner with the IRS in providing this valuable and muchneeded service to underserved populations. Your responsibilities include:
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Maintaining program integrity and protecting personally identifiable information (PII)
Ensuring the organization follows Title VI of the Civil Rights Act of 1964Completing and supplying all
required documentation on time
Recruiting, training, and certifying all volunteers and volunteer coordinators
Preparing a comprehensive marketing plan
Finding and securing adequate site locations
Requesting a site identification number (SIDN) and applying for an electronic filing identification number
(EFIN)
Obtaining equipment compatible with the electronic filing program (computers, printers, and printer
cartridges)
Ordering IRS training materials, site forms/publications, and software
Overseeing site operations and ensuring adherence to all Quality Site Requirements at every site
Maintaining effective lines of communication with coordinators, SPEC relationship managers and
volunteers within your network
Paying tribute to volunteers
Coordinators are expected to provide effective site management for their volunteers and are responsible for
managing, organizing, and supervising all aspects of VITA site operations. The coordinator also gathers and
maintains timely statistical reports as required by partners. Your leadership is vital to the success of the
VITA/TCE program and is critical to quality tax return preparation services in your community.
Coordinators should possess:
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The willingness to devote the time and effort required to prepare accurate tax returns and answer
questions in a courteous and helpful manner
A strong volunteer spirit and organizational skills to assist in site coordination and allow volunteers to
have a rewarding experience
The ability to recruit and retain volunteers with special skills that would benefit the site; for example,
volunteers who are bi-lingual or can assist hearing and visually impaired taxpayers
A willingness to learn and use electronic tax return skills and techniques
Coordinators are responsible for program management and various administrative duties associated with
managing a site.
These responsibilities may include:
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Recruiting and supervising volunteers
Determining site’s days and hours of operation
Ensuring Volunteer Standards of Conduct are followed by everyone that volunteers
Ensuring all Quality Site Requirements are followed by all volunteers
Discussing Volunteer Tax Alerts, Quality Site Requirement Alerts, and CyberTax Alerts
Serving as the Responsible Official, applying for and/or maintaining an EFIN as required by the partner
Only the Responsible Officials on the e-file application can review the site’s online application for an
active EFIN. It is important for each SPEC partner to have at least two Responsible Officials with
access registered for e-Services. See detailed information on e-Services later in this handbook.
CHAPTER 1: VITA/TCE Program Guidelines 9
CHAPTER 1-2: Timeline for Operating VITA/TCE Sites
The timeline below helps partners and coordinators operate their VITA/TCE sites. It includes key activities
specific to opening and running a successful site. Volunteer recruitment, marketing, and promoting outreach
programs are year-round activities which should be incorporated into your organization’s mission.
Year Round
• Volunteer recruitment and retention.
• Collecting statistical data about programs such as Earned Income Tax Credit (EITC) and its economic
impact in the community.
• Continue volunteer training and certification using Link & Learn Taxes (LLT).
• Update Form 13715, Volunteer Site Information Sheet, and submit to your local SPEC territory office as
changes occur.
June - July
• New sites: Request an SIDN from your local SPEC territory office; begin initial volunteer recruitment
efforts; register a Responsible Official and apply for an EFIN using e-Services, after obtaining a SIDN.
• Existing sites: Continue volunteer recruitment and retention efforts for next filing season.
August – September
• Order electronic filing software through your local SPEC territory office.
• Order training materials by completing Form 2333-V, Order for VITA/TCE Program, and submit the
order to your local SPEC territory office or through the electronic product ordering system.
October
• Complete and sign Form 13533, VITA/TCE Partner Sponsor Agreement.
• Select or confirm site location(s), opening and closing dates, site’s days, and hours of operation.
• Complete Form 13715 and submit to your local SPEC territory office.
• Escalate volunteer recruitment.
• Identify instructors for electronic filing, tax law training, and certification.
• Schedule date and place for volunteer training and certification, including tax preparation software
training.
• Complete Form 2333-V, Order for VITA/TCE Program, to request training and site materials and submit
it to your local SPEC relationship manager or through the electronic product ordering system.
• Identify and secure computer equipment for volunteer tax site(s).
November – December
• Begin both electronic filing and volunteer tax law training and certification.
• Prepare Form 15272, VITA/TCE Security Plan, or similar document, and submit to the local SPEC
territory office by December 31st, for approval. All VITA/TCE sites must have an approved site security
plan. An approved electronic or paper copy must be kept at the site location.
Section II of the security plan addresses the site’s virtual plan. All sites operating a Virtual VITA/TCE
Model must complete section II and the virtual plan must be approved and signed by the local SPEC
territory office prior to implementation. For additional information on the virtual models see Publication
5450, VITA/TCE Site Operations.
10 CHAPTER 1: VITA/TCE Program Guidelines
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Begin community awareness publicity.
Meet with volunteers to plan strategy for staffing/operating site(s).
Coordinators complete Site Coordinator Training and certify by passing the Site Coordinator Test with a
score of 80% or higher.
• Identify volunteer(s) who will serve as alternate coordinator(s) in your absence and ensure that they
complete Site Coordinator Training and certify by passing the Site Coordinator Test with a score of 80%
or higher prior to performing coordinator duties.
• Continue volunteer training and certification.
• Continue completing Forms 13715 and submit to local SPEC territory.
January
• Post publicity posters.
• Continue volunteer training and certification.
• Review and confirm receipt of training and site materials ordered prior to opening the site. Follow-up
with your local SPEC relationship manager for missing product(s).
• Develop a process to communicate to volunteers the operations used at the site.
• Ensure each volunteer has a name badge, or issue them Form 14509, Volunteer ID Insert, and
Document 13123, Volunteer ID Holder.
• Conduct volunteer meeting to assign volunteer roles and responsibilities.
• Establish a process to identify every volunteer who prepares or makes changes to a tax return.
• Ensure a current Publication 4053 (en-sp), Your Civil Rights are Protected Poster for IRS Assisted
Programs (VITA/TCE/LITC) (English and Spanish), or a current D-143 AARP Foundation Tax-Aide (TaxAide) poster is posted in an area viewable to all taxpayers who seek services at the site. The taxpayer
must have access to the civil rights information even if a tax return is not completed.
• Ensure a current Publication 4836, VITA/TCE Free Tax Programs, is posted in an area viewable to to all
taxpayers who seek services at the site to notify individuals how to report unethical behavior.
• Ensure tax preparation software is installed on computers and assign specific roles for each volunteer,
limiting access to applicable responsibilities.
• Verify SIDN and EFIN are correctly entered in tax preparation software to ensure the correct count of
tax returns prepared at the site.
• Secure volunteer signed and dated, and partner certified (signed and dated) Form 13615, Volunteer
Standards of Conduct Agreement - VITA/ TCE Programs, from all volunteers. Your sponsoring partner
may provide Form 13206, Volunteer Assistance Summary Report, which is a listing of all the volunteers
who have passed the required certification. If the Forms 13615 or 13206 are held at the partner
location rather than your site, as coordinator you must have a process to verify certifications for all the
volunteers before they begin working at your site.
• Continue completing Forms 13715 and submit to the local SPEC territory office.
• Monitor site intake and interview processes to ensure all volunteers are using the current revision of
Form 13614-C, Intake/Interview and Quality Review Sheet, for every tax return prepared.
February – March
• Complete Form 13206 or create your own document containing the same information. Partners or
coordinators must submit their volunteer listing to their local SPEC territory by February 3rd but no
later than February 15th. Submit updated report on the third of each month to show new volunteers not
previously reported.
• Discuss all Volunteer Tax Alerts (VTA) and Quality Site Requirements Alerts (QSRA) with all volunteers.
• If necessary, update Form 13715 and submit to your local SPEC territory office.
• Begin to work with your local SPEC territory office to prepare certificates of appreciation for volunteers.
• Identify volunteer milestone recognition recipients; complete and submit templates by February 25th.
• Monitor product inventory. Email your local SPEC relationship manager to request additional materials,
if needed.
CHAPTER 1: VITA/TCE Program Guidelines 11
April – May
• By April 30th complete the Continuing Education (CE) credits section of Form 13615 for volunteers
requesting CE credits.
• Plan and attend volunteer/sponsor recognition ceremonies.
• Collect and store for next year, all IRS Volunteer ID Inserts and Holders (Forms 14509 & Documents
13123).
• Complete certificates of appreciation for volunteers.
• Initiate formal appreciation for site sponsor (certificate and letter).
• Initiate site close out and post filing season procedures as outlined in this publication.
• If e-filing, ensure all applicable Forms 8453, U.S. Individual Income Tax Transmittal for an IRS e-file
Return, were submitted to the IRS Submission Processing Center.
• Secure and delete taxpayer information on all IRS loaned and partner computers with sensitive data
loaded on them per Publication 4473, Computer Loan Program - Welcome Package, and Publication
4390, VITA/TCE Computer Loan Program - Guidance and Resources. IRS laptops must be returned to
the IRS depot by May 15th for sites that do not remain open after April 15th.
• Evaluate filing season, site operations, and volunteers.
• Provide your local SPEC territory office manager with feedback and complete Partner Survey to
improve or enhance operations for next year.
• When applicable, secure/confirm site location for next year.
• Begin volunteer recruitment for next filing season.
To assist you in future planning, please note any additional action plan items and share with your local SPEC
territory office.
12 CHAPTER 1: VITA/TCE Program Guidelines
CHAPTER 1-3: Guidelines for Opening and Operating Your Site
All taxpayers using the services offered through the VITA/TCE program can be confident they are receiving
the very best customer service. The list below offers some suggestions for coordinators to provide the best
customer experience at sites.
Setting customer expectations:
• Determine your site’s scope of service including whether your site will prepare prior year and/or
amended returns. Post this information at the site and on partner web pages
• Post signage showing average wait times and required documents needed for return preparation
• Provide a link to Form 13614-C, Intake/Interview and Quality Review Sheet, along with a list of
documents needed for return preparation on partner web pages
• Create a script for your telephone appointment scheduler that gives taxpayers a list of documents
needed for return preparation
Have a process in place to address the following situations:
• Weather/Emergency Closures - Determine how you will notify customers of weather or emergency
closures
• Taking the last customer - Determine when to stop taking customers at busy sites. Review daily
operations to assess number of volunteers, as opposed to number of clients, to determine coverage
and cut off times
• Facilitated Self Assistance Sites (FSA) - Consider screening for simple returns that can be referred to
any FSA site
• Referrals - Network with other local partners to refer customers to sites that may specialize in certain
tax scenarios
• Resources - Have an up-to-date list of services offered at the IRS Taxpayer Assistance Centers (TAC),
phone numbers and website information for other IRS offices and relevant organizations such as the
State Department of Revenue, Social Security Administration, the federal and/or state marketplaces, etc.
• Accommodations - Assist customers with disabilities such as mobility issues, hearing impairment, visual
impairment, and service animals
• Language Interpreter – Offer interpreter services using a designated volunteer or over-the-phone
interpreter (OPI) service.
• Technology - Address internet and printer connectivity issues
Things to consider for customer convenience:
• Restrooms - Provide instructions to nearest restrooms
• Refreshments - Provide light refreshments such as water and snacks
• Parking - Provide parking information on web pages and at the site
• Kids’ space - If space allows, provide a table or quiet space for children to play or color (provide
crayons and coloring books)
CHAPTER 1: VITA/TCE Program Guidelines 13
CHAPTER 1-4: Guidelines for Closing Your Site
At the end of the filing season, ensure that your site is closed properly. The following actions should be taken:
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Ensure no taxpayer information is left at the site.
Dispose of all unused forms (recycle if possible).
Check with your RM to see if Publication 730 (en-sp), Important Tax Records - Envelope
(English and Spanish Version), can be used for the next filing season.
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Submit a revised Form 13715, Volunteer Site Information Sheet, to your SPEC relationship manager
with your post filing season days and hours, if applicable.
Make sure all returns have been filed, all acknowledgments have been retrieved, and all rejects have
been resolved.
Deactivate Users in TaxSlayer so volunteers are not able to access taxpayer data after filing season.
Follow IRS procedures for backup, deleting returns from the hard drive, uninstalling the software, and
hard drive cleanup for sites using TaxSlayer Pro Desktop software.
Follow procedures in Publication 4473, Computer Loan Program - Welcome Package, for returning IRS
loaned equipment.
Ensure Forms 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, are sent to the
Austin Submission Processing Center as required.
Arrange appropriate recognition event for volunteers and encourage them to return next filing season.
Evaluating the Filing Season
SPEC is interested in what it can do to improve the VITA/TCE program. Be sure to discuss your ideas with
your SPEC relationship manager.
•
•
•
Share suggestions throughout the filing season that will improve site operations.
Meet with your volunteers to thank them for their work and to get their suggestions for program
improvement.
Provide a summary of best practices and lessons learned
14 CHAPTER 1: VITA/TCE Program Guidelines
CHAPTER 2: VITA/TCE Site Material and Ordering
CHAPTER 2-1 Site Material
SPEC is committed to providing timely, relevant and accurate electronic and printed products for internal and
external use. These products help ensure quality tax return preparation for our free tax preparation programs.
Updated site material is expected to be available electronically on IRS.gov by the beginning of November.
The following list of site materials is not all-inclusive.
Document
Number
Product
Doc 13123
Form 6744
VITA/TCE
Volunteer Assistor’s
Test/Retest
Form 9234
Volunteer
Certificate of
Appreciation
Form 13206
Volunteer
Assistance
Summary Report
Form 13357
Community
Service Leadership
Certificate of
Appreciation
Form 13446
Form 13533
Internal Customer
Certificate of
Appreciation
VITA/TCE SPEC
Partner Sponsor
Agreement
Printed
Electronic
eBook
Comments
X
This product is in limited
supply. Returning
volunteers should keep
their ID holder to use
each year. Partners
should contact their
relationship manager to
order this product.
X
Must enter answers
into Link & Learn
Taxes online
certifications.
X
X
Required at
Site
Ordering procedures
for this product have
changed. Contact your
relationship manager for
details. Also available in
Spanish.
X
X
X
Ordering procedures
for this product have
changed. Contact your
relationship manager for
details. Also available in
Spanish.
X
Ordering procedures
for this product have
changed. Contact your
relationship manager for
details. Also available in
Spanish.
X
VITA/TCE SPEC
Partner Sponsor
Agreement
CHAPTER 2: VITA/TCE Site Material and Ordering 15
Document
Number
Product
Form 13533-A
FSA Remote
Sponsor Agreement
Form 13614-C
Intake/Interview
and Quality Review
Sheet
Form 13614-C
(sp)
Intake/Interview
and Quality Review
Sheet – Spanish
version
Form 13614-NR
Nonresident
Alien Intake and
Interview Sheet
Form 13615
Volunteer
Standards of
Conduct Agreement
– VITA/TCE
Programs
Form 14446
Virtual VITA/
TCE Site Model
Taxpayer Consent
Form 15272
Printed
Comments
Required at
Site
X
Printed on yellow paper.
Not available for
AARP Tax Aide.
Available electronically
in multiple languages.
X
X
Printed on GREEN
paper.
Not available for
AARP Tax Aide.
X
X
Printed on white paper.
Not available for
AARP Tax Aide.
Electronic
eBook
X
X
X
X
VITA/TCE Security
Plan
16 CHAPTER 2: VITA/TCE Site Material and Ordering
X
X
Available in multiple
languages.
X
Approved security
plans for each site must
be maintained by the
territory office. Territory
offices must inform
partners of the approval
and SPEC encourages
the territory to send a
copy of the approved
form to the partner.
X
*Required at
Foreign Student
sites
Document
Number
Pub 17
Product
Printed
Your Federal
Income Tax (For
Individuals)
X
Pub 730 (en-sp)
Important Tax
Records Envelope
X
Pub 3676-A
(en-sp)
IRS Certified
Volunteers
Providing Free
Tax Preparation
(Poster)
X
Pub 3711
Pub 3753
VITA/TCE
Certificate Holder
Electronic
eBook
Required at
Site
X
Not available for
AARP Tax-Aide.
Other partners must
continue using their
remaining stock
from last year before
reordering.
Orders of more than 3
posters per site require
a business justification.
X
For use with
appreciation certificates.
Ordering procedures
for this product have
changed. Contact your
relationship manager
for details.
X
If you want to
improve the IRS –
Speak Up
Comments
X
Pub 4011
VITA/TCE Foreign
Student and
Scholar Volunteer
Resource Guide
X
X
X
X
*Required at
Foreign Student
sites
Pub 4012
VITA/TCE Volunteer
Resource Guide
X
X
X
X
Pub 4012-A
VITA/TCE Volunteer
Resource Guide
with Updates
X
Pub 4012 updated with
the changes included in
the 4491-X. Available in
February.
CHAPTER 2: VITA/TCE Site Material and Ordering 17
Document
Number
Product
Printed
Electronic
Welcome! Do you
require service in
Pub 4053 (en-sp)
any language other
than English?
X
Pub 4299
Privacy,
Confidentiality and
Civil Rights – A
Public Trust
X
Pub 4491
VITA/TCE Training
Guide
X
Pub 4491-X
VITA/TCE Training
Supplement
X
Pub 4555-E
VITA/TCE
e-instructor
guidance
X
Pub 4695
VITA/TCE Puerto
Rico Volunteer Test
Pub 4696
VITA/TCE Puerto
Rico Volunteer
Resource Guide
Pub 4836
VITA/TCE Free Tax
Programs – VolTax
Poster
X
X
18 CHAPTER 2: VITA/TCE Site Material and Ordering
eBook
Comments
Required at
Site
X
X
Available mid-January
on IRS.gov
X
X
X
X
*Required at
Puerto Rico
sites
X
X
Document
Number
Product
Pub 4836 (sp)
VITA/TCE Free Tax
Programs – VolTax
Poster – Spanish
Version
X
Pub 4961
VITA/TCE Volunteer
Standards of
Conduct – Ethics
Training
X
Printed
Electronic
eBook
Comments
Required at
Site
X
Also available in
Spanish.
This pub is in limited
supply. Partners who
currently have the
sign should keep their
copy to use each year.
Partners should contact
their relationship
manager before
attempting to order this
product.
Pub 5055
Facilitated SelfAssistance (FSA)
Tabletop Sign
Pub 5088
VITA/TCE Site
Coordinator
Training
Pub 5101
VITA/TCE Intake/
Interview and
Quality Review
Training
X
Pub 5166
VITA/TCE Volunteer
Quality Site
Requirements
X
Pub 5683
VITA/TCE Intake/
Interview and
Quality Review
Handbook
X
X
X
Consolidation of Intake/
Interview and Quality
Review processes.
CHAPTER 2: VITA/TCE Site Material and Ordering 19
CHAPTER 2-2 Product Ordering
Annually SPEC projects the number of products needed for the upcoming filing season. These projections
help the IRS determine how many products to print in the fall. This ensures the availability of sufficient product
quantities to deliver to stakeholders who support SPEC initiatives and the VITA/TCE program. Coordinators
should only order quantities in the amount needed for the upcoming filing season. Refer to Publication 5566,
Fact Sheet: Ordering Procedures for VITA/TCE Training and Site Materials for Partners and Volunteers, for
detailed information on the three methods for ordering products. Additional information about ordering products
and the specific products needed for your site is discussed later in this guide.
Computer Assisted Publishing System (CAPS) will become available October 13, 2025 to order VITA/TCE
training products. The CAPS system emails the filing season 2026 version of Form 2333-V to all active
accounts with a valid email address. Partners should contact their SPEC relationship manager if they do not
receive the electronic order form.
Change your computer and web browser settings to open PDF files using Adobe Acrobat Pro or Adobe
Acrobat Reader. Do not open Form 2333-V in the web browser or another program, it will corrupt the
form. Save the completed form to your computer.
Never share the electronic Form 2333-V. The form encodes the account number on the PDF file, and
the address information will update the embedded account number.
•
•
•
•
•
•
Review and update contact information, if needed, and enter order quantities on the order form or prepopulated spreadsheet.
Do not use cut-and-paste options for data when completing the order form and only use the following
characters:
Upper- or lower-case alphabets: A-Z, a-z
Numbers: 0-9
Special characters: <>|\{}¢¦:”;`~!@#$%¬&*()_+-=
Attach the saved Form 2333-V to an email. On the ‘Subject’ line, type “VITA Program Order” or “VITA
Program Reorder” and send to pdf.orders@eforms.enterprise.irs.gov
Contact vita.administrator@irs.gov if you do not receive an email message within an hour
acknowledging receipt of your Form 2333-V. Type “Non-receipt of Order Acknowledgement” and your
VITA account number in the email subject line. Do not resubmit the order form unless instructed.
A pre-populated spreadsheet is available for those regional coordinators ordering for a large population
of volunteers. You may order any of the products listed on the spreadsheet. You can customize the
spreadsheet by deleting unnecessary accounts. Your relationship manger can send you the prepopulated spreadsheet and instructions.
Do not add or delete columns. If you need to add new accounts to the pre-populated spreadsheet, add
the account information after the pre-populated information.
•
•
•
•
Please review orders thoroughly. Ensure the shipping information is accurate, and volunteers and/or
sites will be available to receive shipments. This will help avoid unnecessary return shipments.
Large orders often deliver in multiple shipments over the course of several days. Do not resubmit the
order unless instructed.
Orders approved by SPEC in CAPS by 7:00 p.m. ET on October 20, 2025, will ship first and should
arrive before Thanksgiving.
Relationship managers must approve orders in CAPS by 7:00 p.m. ET on December 15, 2025, for
partners/volunteers to receive printed products before the filing season begins.
20 CHAPTER 2: VITA/TCE Site Material and Ordering
•
•
Partners submitting bulk orders for multiple sites should use available reports or request assistance
from their relationship manager to determine how to allocate the product appropriately among the sites.
Contact your relationship manager if:
○ You do not receive your shipment. Do not input a duplicate order unless instructed. Ensure you
have received the total quantity of products ordered prior to sites opening.
○ You close your site(s) and placed an order for products that you have not received yet.
○
You need additional products after your initial order.
CHAPTER 2: VITA/TCE Site Material and Ordering 21
CHAPTER 3: Computer Loan Program
In support of return preparation activities, SPEC loans equipment (computers and printers) to its partners and
volunteers involved in the VITA/TCE program. By loaning these resources, SPEC supports the goals of the IRS
concerning tax return preparation activities by:
•
•
•
Promoting electronic filing (e-file)
Improving return accuracy
Providing free tax return preparation services through IRS-certified volunteers to underserved
communities, including taxpayers with low to moderate incomes, taxpayers with disabilities, elderly
taxpayers, and taxpayers with limited English proficiency (LEP)
Additional References
• Publication 4473, Computer Loan Program - Welcome Package
• Publication 4390, VITA/TCE Computer Loan Program - Guidance and Resources
Equipment Resource Needs
Although SPEC encourages partners to become self-sufficient, some partners are unable to obtain the
technology required to electronically file tax returns. Your local SPEC territory office will work with you to meet
your equipment needs based on available resources.
Loaned IRS Equipment Timeline
August - October
SPEC solicits equipment orders
August – December
Partners submit signed Form 13632, Property Loan Agreement, when they
receive the equipment
March
SPEC issues instructions to partners for return of equipment
April – May
Partners return equipment unless exception granted to extend
Form 13632, Property Loan Agreement
As a condition of receiving IRS loaned equipment, the recipient annually agrees to provide appropriate physical
security while the equipment is in their possession by signing Form 13632, Property Loan Agreement.
The local SPEC territory office will send partners Form 13632 within two weeks of their receipt of equipment.
Please verify within 20 calendar days of the receipt of the property loan agreement (PLA) that the equipment
received matches the PLA. Make changes to the PLA as needed and sign and return it to your local SPEC
territory office. Be sure to store a copy of the PLA separately from the equipment. Partners must provide PLA
information to the SPEC office and law enforcement regarding any losses.
Equipment Use
SPEC loans equipment and restricts its use for preparation and filing of electronic tax returns and related
program activities, such as:
•
•
•
•
Training and educating volunteers and taxpayers about individuals’ rights and responsibilities
Reaching out to taxpayers to inform them of available services within the volunteer organization
Promoting activities to assist the volunteer organization in increasing its ability to deliver related tax
matters or services without the direct involvement of the IRS, and
Administering activities of the volunteer operation as they relate to volunteer electronic tax return
preparation and filing
22 CHAPTER 3: Computer Loan Program
Inappropriate Equipment Use
Do not use equipment for:
•
•
•
•
Commercial purposes – One of the cornerstones of the VITA/TCE program is free return preparation for
low-income and elderly taxpayers. Partners cannot collect fees for volunteer services associated with
return preparation.
Games – Partners cannot install gaming software.
Collateral, exchange, or sale – While SPEC does loan equipment for use in the VITA/TCE program, it
remains the property of the IRS. Partners cannot swap, sell, or use the equipment for personal gain or
as collateral.
Personal Use – Partners cannot use the equipment for any personal or business use.
Protection of Equipment
Recipient agrees to secure IRS loaned equipment. Appropriate physical security means being in the control of
a volunteer while in use and being in a controlled, limited access (preferably locked) location when not in use.
Unfortunately, SPEC has a few computers and printers lost or stolen each year. Please remember these
safeguarding rules to prevent a loss:
•
•
•
•
•
•
Do not leave the laptop or printer in a vehicle where it is visible. When transporting equipment, place it
in the trunk or under cover on the floor of the vehicle.
Do not store the laptop or printer in a vehicle; use vehicles for transporting only.
Do not leave the laptop or printer unattended in a public location.
Do not leave the laptop or printer in a closet or cabinet that does not lock or areas with unlimited access.
Do not expose the laptop or printer to extreme weather (hot or cold).
Do not expose the laptop or printer to hazards such as liquids, food, and smoke.
Reporting Lost or Stolen Equipment
With heightened attention on security of data and computer equipment, it is necessary to report incidents
of lost and stolen equipment to the IRS. The recipient of loaned equipment agrees to notify the IRS of lost
or stolen equipment (computers and printers) immediately, but no later than the next business day after
confirmation of the incident.
Partners must notify IRS immediately, but no later than the next business day after confirmation of the lost or
stolen partner owned computers (or other devices used for tax preparation such as a Chromebook or tablet).
Partners must provide all information that is readily available to their local SPEC territory office. In the event of
a theft, the recipient must notify law enforcement immediately and file the appropriate reports.
The SPEC territory office must complete an incident assessment and supporting materials
documentation within ten business days to assist the IRS with documentation.
Returning Equipment
Laptops
You must return laptops when filing season activities are over. Ship laptops annually, so they are received by the
Depot no later than May 15th. If a site continues to operate after April 15th, SPEC may permit partners to keep
equipment for continued electronic filing of returns. Partners must arrange for a loan extension with their local
SPEC territory office. November 1st is the final Depot receipt day for laptops retained after the filing season.
There is no requirement for VITA/TCE volunteers, using the online versions of tax preparation software,
to follow disk-wiping procedures before returning IRS laptops to the Depot. However, desktop users
must continue using the disk-wiping procedures.
CHAPTER 3: Computer Loan Program 23
Printers
The local SPEC territory office governs printers. Please contact your local SPEC territory office to determine
whether to return the printer(s). If partners retain possession of a printer after the filing season, they must
complete a newly signed PLA requesting loan continuation and provide required information for inventory
validation. Do not ship printers or printer components to the Depot. Do not throw away broken printers. Contact
your local SPEC territory office for return arrangements.
24 CHAPTER 3: Computer Loan Program
CHAPTER 4: Volunteer Recruitment, Training and Certification
Partners recruit, train, and certify volunteers to prepare accurate returns for the clients they serve. You can
contact your local SPEC territory office for ideas, advice, and resources for recruiting volunteers as well as
developing and implementing training and certification programs.
CHAPTER 4-1: Volunteer Protection Act (VPA)
Public Law 105-19, Volunteer Protection Act of 1997 (VPA) generally protects volunteers from liability for
negligent acts they perform within the scope of their responsibilities in the organization for which they
volunteer. The VPA is not written exclusively for the Internal Revenue Service. This is a public law and
relates to organizations that use volunteers to provide services. Under the VPA, a “volunteer” is an individual
performing services for a non-profit organization or a governmental entity who does not receive:
•
•
Compensation (other than reasonable reimbursement or allowance for expenses incurred), or
Any other thing of value in lieu of compensation more than $500 per year
The term “volunteer” includes those serving as a director, officer, trustee, or direct service volunteer. Those
who do not fit this definition should seek advice from their sponsoring organization’s attorneys to determine
liability protection rights.
The purpose of the VPA is to promote the interests of social service program beneficiaries and taxpayers and
to sustain the availability of programs, non-profit organizations, and governmental entities that depend on
volunteer contributions. It does this by providing certain protections from liability abuses related to volunteers
serving non-profit organizations and governmental entities.
The VPA protects volunteers from liability if they were acting within the scope of the program and harm was
not caused by willful or criminal misconduct, gross negligence, reckless misconduct, and conscious, flagrant,
indifference to the rights or safety of the individual harmed by the volunteer. The VPA does not protect
conduct that is willful or criminal, grossly negligent, reckless, or conduct that constitutes a conscious, flagrant
indifference to the rights or safety of the individual harmed by the volunteer.
All IRS-certified volunteer preparers must only prepare returns that are within scope of the VITA/TCE
programs. All out-of-scope returns must be referred to a professional return preparer. For additional information
on VITA/TCE in-scope topics, refer to the Scope of Service Chart in Publication 4012, VITA/TCE Volunteer
Resource Guide. The definition of “scope” refers to VITA/TCE eligible tax law topics applied to a volunteer
prepared tax return. Scope does not refer to income levels.
As a coordinator, you are responsible for protecting and monitoring your volunteers to ensure they are adhering
to the Quality Site Requirements and preparing returns within the scope of the VITA/TCE programs. In general,
if volunteers only prepare returns within the scope of the VITA/TCE programs and adhere to the Volunteer
Standards of Conduct, they are protected. However, local state laws still must be considered. Sponsoring
organizations should seek advice from their attorneys to determine how this law protects their volunteers.
CHAPTER 4-2: Volunteer Roles and Responsibilities
Defining roles in a site ensures everyone knows what they are doing. It sounds simple, but when roles are
clear, people know what is expected of them, how to behave and what they need to accomplish. This section
defines the roles and responsibilities of volunteers working at the site:
Coordinator
Roles: As the coordinator, your primary role is to verify all volunteers are certified to prepare tax returns at the
appropriate level and to follow all site operating procedures.
CHAPTER 4: Volunteer Recruitment, Training and Certification 25
SPEC requires coordinators and/or alternate coordinators to be available while the site is in operation.
Coordinators and/or alternate coordinators may be available at the site, by phone, or other electronic means.
As a coordinator you must:
•
•
•
•
Verify all volunteers are properly certified to work at VITA/TCE sites.
Create a process to verify the level of certification for each volunteer.
Ensure each volunteer has signed and dated Form 13615, Volunteer Standards of Conduct – VITA/TCE
Program, before they begin work at the site.
Confirm the volunteer’s identity, name and address using a government-issued photo identification.
It is also your responsibility to share Volunteer Tax Alerts (VTA), Quality Site Requirements Alerts (QSRA), and
technical updates with all volunteers during the filing season.
Coordinator Responsibilities:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Complete SPEC Site Coordinator Training by attending a partner sponsored training, viewing
Publication 5088, VITA/TCE Site Coordinator Training, via Link & Learn Taxes (LLT), or downloading
the publication from IRS.gov.
Certify by passing the VITA/TCE Site Coordinator Test with a passing score of 80% or higher prior to
performing any site coordinator duties.
Complete Volunteer Standards of Conduct (Ethics) certification.
Complete VITA/TCE Intake/Interview and Quality Review certification.
Complete Form 15272, VITA/TCE Security Plan, or similar document and submit to the local SPEC
territory office by December 31st, for approval.
Supervise volunteers working at the site.
Develop a process to explain to volunteers the logistics and systems used at your site.
Schedule dates and times that your site(s) will be operational and Form 13715, Volunteer Site
Information Sheet. Notify and submit changes to your SPEC relationship manager immediately.
Develop and maintain schedules for all volunteers to ensure there is adequate coverage, supplies, and
equipment at your site.
Assign specific roles for all volunteers when installing your software.
Limit volunteer access in the tax software to only those duties the volunteer performs. Limit access of
the Administrator roles to only volunteers who perform those functions.
Identify an alternate coordinator and ensure your alternate completes Site Coordinator Training and
certifies by passing the Site Coordinator Test with a passing score of 80% or higher prior to performing
any site coordinator duties.
Monitor your site’s intake and interview process and ensure all volunteers use Form 13614-C, Intake/
Interview and Quality Review Sheet, for every tax return prepared.
Establish a process to ensure all IRS-certified volunteer preparers and quality reviewers are assigned
returns within their level of certification and within scope of the VITA/TCE program (see the Scope of
Service Chart in the Publication 4012, VITA/TCE Volunteer Resource Guide).
Create a process to show everyone who made changes to a tax return, including the preparers, quality
reviewers, reject correctors, transmitters, etc.
Ensure all IRS-certified volunteer preparers are having a discussion with the taxpayer while reviewing
the information on Form 13614-C prior to preparing the return.
Ensure a process is in place to conduct 100% quality reviews by a designated or peer-to-peer quality
reviewer. Publication 4012 includes the Quality Review Checklist, which describes all action items the
reviewer must complete during the Quality Review Process.
Validate your site is using the correct SIDN on all tax returns.
Ensure all taxpayers and spouses provide photo identification and that volunteers confirm SSN or ITIN
for everyone listed on the tax return.
Ensure all taxpayers with returns out of the scope of the VITA/TCE program are told they are not
eligible for traditional VITA/TCE tax return preparation and advise them to explore IRS Free File options
or use a professional tax preparer.
26 CHAPTER 4: Volunteer Recruitment, Training and Certification
•
•
•
•
Share and monitor adherence to the VTA and QSRA with all volunteers. These alerts are available at
the Site Coordinator Corner, TaxSlayer VITA blog, and GovDelivery System.
Ensure the return preparers and the quality reviewers advise taxpayers of their ultimate responsibility
for information on their return.
Complete Form 13206, Volunteer Assistance Summary Report, and send to your partner.
After the filing season, hold recognition events for volunteers. You may request volunteer certificates
and service recognition milestone awards from your SPEC relationship manager.
IRS-Tax Law Certified Volunteer Preparer
Roles: IRS-tax law certified volunteer preparers demonstrate the greatest degree of public trust by providing
top quality service and upholding the highest ethical standards while preparing tax returns for VITA/TCE
customers.
Responsibilities:
•
•
•
•
•
•
•
•
Complete the Volunteer Standards of Conduct Training – Ethics if a new volunteer. The training is
available in Link & Learn Taxes (LLT) and in Publication 4961, VITA/TCE - Volunteer Standards
of Conduct - Ethics Training. All volunteers must complete the Volunteer Standards of Conduct
certification in LLT.
Complete the Intake/Interview and Quality Review certification. All volunteers who assign returns,
prepare returns, quality review returns, or answer tax law questions must certify in Intake/Interview
and Quality Review. New volunteers must complete Publication 5101, VITA/TCE Intake/Interview and
Quality Review Training.
Certify, at a minimum, at the Basic level. For more complicated returns, certify at the Advanced, Military,
Puerto Rico levels, Foreign Student, or international tax law levels.
Prepare only returns that are within the volunteer’s certification level(s) and within the scope of the
VITA/TCE program.
Refer taxpayers with returns out of the scope of the VITA/TCE program to explore Free File options or
use a professional return preparer.
Provide high-quality tax return preparation to all taxpayers.
Interview the taxpayer using Form 13614-C, Intake/Interview and Quality Review Sheet, to determine if
all income, deductions, and allowable credits are claimed.
Engage the taxpayer when preparing the tax return, to ensure understanding of the information on the
intake sheet. Advise the taxpayer that they are ultimately responsible for the information on the return.
Designated or Peer-to-Peer Quality Reviewer
Roles: Quality reviewers conduct quality reviews on all tax returns prepared at the site to ensure every
taxpayer visiting the site receives top quality service and that the tax returns are error-free. SPEC recommends
quality reviewers be experienced in tax law application.
Responsibilities:
•
•
•
•
•
Complete the Volunteer Standards of Conduct Training if a new volunteer. All volunteers must complete
the Volunteer Standards of Conduct certification in LLT.
Complete the Intake/Interview and Quality Review certification in LLT. All coordinators and volunteers
who prepare returns, quality review returns, or answer tax law questions must certify in Intake/Interview
and Quality Review. New volunteers must complete Publication 5101, VITA/TCE Intake/Interview and
Quality Review Training.
Certify, at a minimum, at the Basic level. For more complicated returns, certify at the Advanced, Military,
Puerto Rico levels, Foreign Student, or international tax law levels.
Review Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook
Conduct a quality review on all returns, using the Quality Review Checklist found in Publication 4012.
Use the completed Form 13614-C, source documents, and preparer notes to ensure all these items are
consistent with the entries on the tax return.
CHAPTER 4: Volunteer Recruitment, Training and Certification 27
•
•
•
Advise the taxpayer that they are ultimately responsible for the information on the return before asking
the taxpayer to sign Form 8879, IRS e-file Signature Authorization, or the tax return.
Explain to the taxpayer that signing the return certifies that the taxpayer has examined the return,
including all the forms and schedules for accuracy, and they are signing the return under penalty of
perjury.
Provide feedback to volunteer preparers, explain errors captured during quality review, and give
instructions for making the necessary corrections.
Volunteer Greeter
Roles: Greeters provide support to the site and IRS-tax law certified volunteer preparers by welcoming
taxpayers to the site, screening clients to ensure they have the necessary documents for the preparation of
their tax return.
A greeter is required to be certified in Volunteer Standards of Conduct (VSC) only. Greeters do not
assist taxpayers in completing Form 13614-C, answer tax law questions or assign tax returns to IRStax law certified prepares.
Responsibilities:
•
•
•
•
•
•
•
Complete the Volunteer Standards of Conduct (VSC) certification test. Returning volunteers are
encouraged to review the VSC Training as a refresher. New volunteer screeners, greeters, or client
facilitators must complete the VSC Training.
Develop a sign in sheet for taxpayers needing assistance.
Greet all taxpayers visiting the site.
Ensure the taxpayer has brought the required documents for tax return completion e.g., valid photo
identification, Social Security card(s), W-2, 1099, 1095, prior year return, etc.
Provide each taxpayer with a Form 13614-C, Intake/Interview and Quality Review Sheet, to complete.
Explain the site’s return preparation process.
Monitor site traffic to ensure enough time is allowed for all taxpayers to receive assistance.
Volunteer Screener
Roles: Screeners or client facilitators provide support to the site and IRS-tax law certified volunteer preparers
by screening all taxpayers to ensure the taxpayer has necessary information and documents required to
complete a tax return. Screeners may assist taxpayers with completing Form 13614-C but may not answer any
tax law questions.
A volunteer screener assisting taxpayers must be certified in Volunteer Standards of Conduct as well
as Intake/Interview and Quality Review if they will be assigning tax returns to IRS-tax law certified
preparers. Screeners must also be certified at the appropriate tax law levels before answering any tax
law questions.
Responsibilities:
•
•
•
•
•
•
•
Complete the Volunteer Standards of Conduct (VSC) certification test. Returning volunteers are
encouraged to review the VSC Training as a refresher. New volunteer screeners, or client facilitators
must complete the VSC Training.
Develop a sign in sheet for taxpayers needing assistance.
Greet all taxpayers visiting the site to create a pleasant atmosphere.
Ensure the taxpayer has brought the required documents (e.g., valid photo identification, Social
Security card(s), W-2, 1099, 1095, prior year return, etc.) for tax return completion.
Give each taxpayer Form 13614-C, Intake/Interview and Quality Review Sheet, to complete.
Explain the site’s return preparation process to the taxpayer.
Monitor site traffic to ensure enough time is allowed for all taxpayers to receive assistance.
28 CHAPTER 4: Volunteer Recruitment, Training and Certification
Volunteer Interpreter
Roles: Volunteer Interpreters provide specialized services to deaf/hard of hearing and/or non-English speaking
taxpayers.
Responsibilities:
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New volunteer interpreters must complete the Volunteer Standards of Conduct (VSC) Training.
Returning volunteers are encouraged to review the VSC Training as a refresher. All VITA/TCE
volunteers must pass the VSC certification test. Basic tax training and certification is available but not
required.
Translate between volunteer greeter, screener, coordinator, preparer, quality reviewer and taxpayer.
Maintain confidentiality of taxpayer information.
Deal with volunteers, stakeholders, partners, and the taxpayers in a helpful and supportive manner.
Work with the partner and/or coordinator to determine VITA/TCE sites that require volunteer interpreter
skills.
Communicate with the Volunteer Recruiter/Publicity Specialist to ensure interpreter services are
advertised for sites needing these services.
CHAPTER 4-3: Volunteer Recruitment Process
Volunteers are the heart of the VITA/TCE program. Volunteers come from various professions and social
positions, such as working professionals, retirees, college and high school students, IRS employees, and
individuals who just want to help others in their communities.
SPEC and its valued partners share a common goal to increase the number of volunteers. To assist with
volunteer recruitment, SPEC uses a formalized process to enroll and track potential volunteers and connect
them with partners.
SPEC encourages interested individuals to register at IRS Tax Volunteers to become VITA/TCE volunteers.
SPEC partners who coordinate staffing at volunteer return preparation sites and outreach activities opt in
to receive information about interested individuals in their area. SPEC uses this data to contact potential
volunteers, and encourage their participation in the VITA/TCE program.
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SPEC processes volunteer information and shares it with the appropriate SPEC growth group office.
SPEC growth group relationship managers contact these potential volunteers via email, thanking them
for their interest and inviting them to attend a SPEC sponsored welcome orientation online seminar.
SPEC growth group relationship managers provide potential volunteers with a list of partners in need of
volunteers in their respective localities.
Volunteers reach out to partners to offer their assistance.
Partners share program information and provide certification training for volunteering at a community
site.
While the volunteer recruitment process assists partners by sharing their needs with volunteers, SPEC
encourages partners to develop their own recruitment plans to best fit their specific program objectives. Local
SPEC territory offices help with volunteer recruitment plans and referrals to other community resources. At the
partner’s request, SPEC provides communication templates, including links to fact sheets and Link & Learn
Taxes (LLT), for use in recruiting, training, and retaining volunteers.
CHAPTER 4: Volunteer Recruitment, Training and Certification 29
CHAPTER 4-4: Volunteer Recognition and Retention
SPEC has successfully built a network of national/local partners and volunteers who help meet individual
taxpayer’s needs for tax education and assistance during the tax filing season. Partners have effectively
recognized their volunteers by designing and maintaining control over volunteer recognition events.
Recognizing volunteers for significant milestones, outstanding commitment, and dedication is extremely
important to the SPEC organization.
Volunteer Milestone Recognition Process
SPEC honors partner, volunteer, and site dedication by providing certificates of recognition for those partners,
volunteers, and sites whose years of service are in increments of ten. SPEC recognizes significant milestones
of 10, 20, 30, 40 and 50 years of service in the volunteer tax preparation program. Partners may find other
ways to recognize milestone accomplishments for intervening years.
SPEC has established a new submission process for milestone achievements. Your local SPEC territory office
will be soliciting VITA partners annually between the months of October and February for partners, volunteers,
and sites that have reached a milestone in their participation in the VITA program. Partners are to follow the
guidance provided by their local SPEC territory offices and timely submit the names they would like
recognized. Form 15380, Stakeholder Partnership, Education & Communication (SPEC) Milestone
Recognition, will no longer be used to submit milestone requests.
Partners must check spelling and accuracy for all recognition requests and submit them to their local
SPEC territory office.
SPEC recommends recognizing partners, sites, and volunteers in an alternate way when the milestone forms
submitted do not meet the deadline. Partners are asked to contact their local SPEC territory office for any questions.
Volunteer Retention
SPEC and our partners share the goal of effective volunteer management, which includes cultivating quality
volunteers and strengthening volunteer retention. This section details best practices partners implemented for
recruiting, supervising, and recognizing their volunteers. Effective volunteer management leads to volunteer
retention.
Build Relationships
Partners stated the importance of building relationships; getting to know their volunteers is their top priority.
• “Get well acquainted with volunteers so they feel connected.”
• “There has to be nurturing.”
• “Develop camaraderie and cultivate personal satisfaction among volunteers at the site and for the people
they assist.”“Provide a supportive environment for them to derive their own personal satisfaction by helping
others and interacting with a great group of fellow volunteers.”
• “Volunteers need to be reminded regularly, and in the off-season, how important they are.”
• “Volunteers should be made to feel the importance of their contribution to the community.”
• “Host a ’welcome back breakfast’ for new and returning volunteers. Also host an ‘end of filing season picnic’
to present awards and certificates.”
• “Add volunteers who are friends or relatives and want to help taxpayers.”
30 CHAPTER 4: Volunteer Recruitment, Training and Certification
Foster Effective Leadership
Partners found effective site leadership contributed to the satisfaction of their volunteers.
• “Site coordinators make or break a site. When you change site coordinators you change the entire culture of
the site.”
• “The positive and negative satisfaction comes from the site coordinator.”
• “An energetic and motivated leader communicates well and frequently with the volunteers, soliciting their
input for improvement and making it happen immediately. Make them feel empowered and valued.”
• “Treat volunteers with respect, never forget they are volunteers and could be doing anything else with their
time and instead chose VITA.”
• “Partners should visit each site throughout the filing season to bring them treats and just say ’thank you’ to
the volunteers.”
Make Community Connections
Several VITA/TCE sites share how they cultivate connections in their communities to build cadres of
volunteers. These community connections may include employers, colleges, and universities.
• “Many of the volunteers are retirees from large companies who are very dedicated to returning year after
year.”
• “Form partnerships with employers whose employees operate a site. Some employers allow their volunteers
to do tax preparation on site during their normal business hours.”
• “Encourage volunteers to return each year. Recruit students from the nearby high schools and universities.”
• “Distribute public service announcements in the community about the benefits of VITA/TCE volunteering.
Promote the various forms of available credits (college, CPE, and volunteer graduation/scholarship) and
opportunities (internships, tax preparation education).”
Communicate with Volunteers Year-Round
Successful partners communicate with volunteers before, during and after the filing season. Effective
communication can be as unique as the partners themselves, such as newsletters, social activities, emails,
meetings, mini-training sessions, and volunteer web-portals.
Most partners emphasized the importance of off-season communication to keep volunteers engaged with the
VITA/TCE program. Keeping in touch with volunteers throughout the year promotes camaraderie and provides
a way to share technical knowledge, keeping volunteers’ skills sharp.
CHAPTER 4-5: Volunteer Training and Certification
Developing a Training Program
A basic component of quality service is ensuring the accuracy of income tax returns prepared at VITA/TCE
sites. A tax return is accurate when the volunteers apply the tax law correctly, and the completed return
is free from errors. The accuracy is based on the taxpayer interview, all supporting documentation, and a
completed Form 13614-C, Intake/Interview and Quality Review Sheet. Numerous elements contribute to return
preparation accuracy. Key among these elements is annual volunteer training and certification. All volunteers
are required to register and certify via Link & Learn Taxes (LLT).
CHAPTER 4: Volunteer Recruitment, Training and Certification 31
Partners need to develop training programs based on the number of volunteers, the volunteers’ experience
level, and the needs of the taxpayers they will serve. You can conduct training as self-study, classroom training,
or a combination of both. At a minimum, your training plan must include training in Volunteer Standards of
Conduct (VSC), Intake/Interview and Quality Review, tax law, use of return preparation software (TaxSlayer),
and Quality Site Requirements (policy and procedures).
As you prepare your training schedule, place emphasis on providing your volunteers Intake/Interview and
Quality Review Training. Your coordinators are your strongest ally in this effort. Consider engaging the
coordinators in discussions on how they can improve the volunteer’s interview skills. For example, role-plays
can demonstrate the correct interview methods.
All training may not apply to every volunteer. For example, coordinators must complete specialized coordinator
training. You may also find the need to provide additional training for peer-to-peer or designated quality
reviewers and for volunteers acting as your Electronic Return Originators (ERO).
While the focus of the VITA/TCE program is on the preparation of federal income tax returns, partners may
need to develop training programs with curriculum covering state income tax return preparation. Contact your
State Department of Revenue for ideas, advice, and available resources.
VITA/TCE Training Policies and Procedures
Partners need to ensure that all volunteers receive training on the policies and procedures that are essential
to the VITA/TCE program. At a minimum, this training must include a review of the Quality Site Requirements
(QSR). Other topics to include:
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Taxpayer rights and responsibilities
Serving taxpayers with disabilities (See Chapter 9)
Confidentiality of taxpayer data
Scope of service
Site administrative issues
Site specific forms and procedures
Financial services offered at tax preparation time
The partner’s needs primarily dictate the content and format of this training.
Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is an electronic publication that covers the
ten QSR. It is suitable for self-study or use by instructors in classroom training. For information on the QSR see
Chapter 6.
Instructor Resources
There are several resources available for partners to use in developing their training program. The site VITA/
TCE Central on Link & Learn Taxes (LLT) is the one-stop shop for volunteer training. VITA/TCE Central
provides access to the latest training and testing materials including:
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Classroom presentations and lesson plans
Publication 4555-e, VITA/TCE e-instructor guidance (contains information for instructors who teach
volunteers how to prepare tax returns using LLT or the printed VITA/TCE training guide)
Publication 4491, VITA/TCE Training Guide
Publication 4961, VITA/TCE - Volunteer Standards of Conduct - Ethics Training
Publication 5101, VITA/TCE Intake/Interview and Quality Review Training
Practice Lab
Link & Learn Taxes (Teacher and Student Path)
Certification Tests
32 CHAPTER 4: Volunteer Recruitment, Training and Certification
Training Options
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•
•
•
•
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•
Training and testing are tailored to the anticipated return preparation needs of the community. Training
will take place at a time and location convenient to volunteers and instructors. The VITA/TCE program
offers a variety of options in how to present training content.
Volunteer Standards of Conduct (VSC) Training which includes an overview of the Intake/Interview and
Quality Review Process is available on Link & Learn Taxes (LLT), and in Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training.
LLT online training is intended to be used as a stand-alone product for self-study or in a classroom
environment. It contains modules for all the certification levels. It can also be used as a prerequisite
before classroom training or as reinforcement after classroom training.
Practice Lab provides a training version of the tax software that volunteers access through LLT.
It is intended to be used for hands-on tax preparation practice in either a self-study or classroom
environment. Volunteers use it to prepare mock tax returns for the certification test problems.
Publication 4491, VITA/TCE Training Guide, is intended to be used as a training guide for instructor
and student participants. It contains four courses: Basic, Advanced, Military, and International. It can be
used for self-study or in a classroom environment. After working through this product, volunteers take
certification test(s) via LLT. Volunteers use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a
tool to prepare for the certification tests.
Publication 4012, Volunteer Resource Guide, is designed as a reference guide for volunteers to use
at sites. It has also proven to be a useful training tool when used in conjunction with Publication 17,
Your Federal Income Tax (For Individuals). Publication 4012 provides guidance with tax law through
interview tips, narratives, flow charts, diagrams, charts, and graphs. In addition, it contains the Scope of
Service Chart, Tax Law Updates, Quality Site Requirements, TaxSlayer instructions, etc.
Publication 4555-E, VITA/TCE e-Instructor Guidance, is an online guide that provides guidance for
instructors who teach volunteers to prepare tax returns using LLT or Publication 4491 in a classroom
environment.
Volunteer Certification Requirements
All volunteers must complete certifications annually. All certification tests require a minimum passing score
of 80%. If volunteers do not achieve the minimum passing grade, they may take one retest. The minimum
passing score on a retest is also 80%. The certification level required for all volunteers is determined by the
volunteer’s role.
Volunteer Certification Process
All volunteers must complete certifications annually. All certification tests require a minimum passing score
of 80%. If volunteers do not achieve the minimum passing grade, they may take one retest. The minimum
passing score on a retest is also 80%. The certification level required for all volunteers is determined by the
volunteer’s role.
CHAPTER 4: Volunteer Recruitment, Training and Certification 33
Volunteer Certification Process
All volunteers must certify in Volunteer Standards of Conduct. New volunteers must complete the Volunteer
Standards of Conduct (VSC) Training. SPEC encourages returning volunteers to review the VSC Training as
a refresher. All VITA/TCE volunteers must pass VSC certification, and sign and date Form 13615, Volunteer
Standards of Conduct Agreement – VITA/TCE Programs. By signing this form, the volunteer is agreeing to
34 CHAPTER 4: Volunteer Recruitment, Training and Certification
comply with the requirements and uphold the highest ethical standards. An approving official must review, and
sign and date the form. Volunteers who perform only administrative duties, like greeters or facilitators, must
certify, at a minimum, in Volunteer Standards of Conduct.
All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must take
Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and pass Intake/Interview and
Quality Review certification. Volunteer greeters, screeners and client facilitators who assist taxpayers with
completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take Intake/Interview and
Quality Review Training and certify.
Volunteer instructors must certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review,
and tax law. Instructors must certify at the Advanced tax law certification or higher (including specialty levels)
depending on the level of the classes they will teach.
Volunteer tax preparers who answer tax law questions, prepare, or correct tax returns, or conduct quality
reviews of completed tax returns, must certify in Volunteer Standards of Conduct, Intake/Interview and Quality
Review, and tax law. The preparer’s certification level must be at, or above, the level needed for the tax returns
prepared.
Designated or peer-to-peer quality reviewers must certify in Volunteer Standards of Conduct, Intake/
Interview and Quality Review, and tax law. Quality reviewers must (at a minimum) certify at the Basic level or
higher (including specialty levels) based on the complexity of the tax returns reviewed.
Coordinators must certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review, and
the Site Coordinator Test, prior to performing any coordinator duties. Coordinators must complete the site
coordinator training. Site coordinator training includes reviewing Publication 5088, VITA/TCE Site Coordinator
Training. Coordinators who prepare tax returns, provide tax law assistance, correct rejected returns, or quality
review tax returns, must certify in tax law to the level required for the complexity of the returns. If they do not
perform any of these duties, there is no requirement for certification in tax law.
Volunteer Standards of Conduct - Ethics Training
Volunteer Standards of Conduct (VSC) training is specifically for VITA/TCE free tax preparation programs.
Often volunteers face ethical issues, which arise in unexpected situations requiring quick decisions and good
judgment. In many cases, a volunteer will react to an unusual situation and not realize it, until after the ethical
issue has occurred.
All volunteers must prepare accurate returns and provide quality service to taxpayers. See Chapter 7 for an
explanation of each standard and the suggested corrective actions to take if a VSC violation occurs at a VITA/
TCE site.
VSC Training Resources:
Publication 4961, VITA/TCE Volunteer Standards of Conduct – Ethics Training, is an electronic product used
in classroom setting or for independent study. The Volunteer Standards of Conduct (VSC) Training does not
include tax law. New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. Returning
volunteers are encouraged to review the VSC Training as a refresher. Publication 4961 is also available in
Spanish, Publication 4961(sp), VITA/TCE Volunteer Standards of Conduct - Ethics Training (Spanish Version).
VSC Certification:
Volunteer Standards of Conduct Training test is available in Link & Learn Taxes (LLT) on the certification page.
All VITA/TCE volunteers must pass VSC certification test with a score of 80% or higher. Once the volunteer
passes the Volunteer Standards of Conduct Test, and other certifications, if applicable, they should check
the Volunteer Agreement checkbox in LLT, acknowledging they read the Volunteer Standards of Conduct
CHAPTER 4: Volunteer Recruitment, Training and Certification 35
Agreement, and agree to adhere to the Volunteer Standards of Conduct. Volunteers certify by signing Form
13615 electronically after all required tests are completed with a passing score of 80% or higher. The Form
13615 created in LLT will record all the volunteer’s completed certifications.
Intake/Interview and Quality Review Training and Certification
SPEC emphasizes the positive correlation between the proper use of the Intake/Interview and Quality Review
process and the preparation of an accurate tax return. SPEC oversight reviews indicate the accuracy of
VITA/TCE returns has increased since the start of this process. Volunteers who refuse to use the complete
intake and interview process and/or refuse to use the required quality review process are in violation of the
Volunteer Standards of Conduct (VSC). All volunteers are encouraged to complete this training to ensure they
consistently use the intake, interview and quality review processes.
All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must take
Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and pass Intake/Interview and
Quality Review certification test. Volunteer greeters, screeners and client facilitators who assign tax returns or
assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take
Intake/Interview and Quality Review Training and certify. The required method of taking the Intake/Interview
and Quality Review certification test is through LLT.
The Intake/Interview and Quality Review Training includes:
• The purpose of following a consistent intake/interview and quality review process.
• How to complete Form 13614-C, Intake/Interview and Quality Review Sheet.
• The basic steps of a complete intake process.
• The basic steps of a complete interview.
• The basic steps of a complete quality review.
VITA/TCE Intake/Interview and Quality Review Training Resources:
• Publication 5101, VITA/TCE Intake/Interview and Quality Review Training, is a PowerPoint presentation
aimed at training VITA/TCE volunteers in the correct usage of the F13614-C Intake/Interview and
Quality Review Sheet. (Electronic only)
• Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook, is to be used by SPEC
partners and employees to conduct effective intake, interviews and quality reviews of tax returns
completed at VITA/TCE sites. This product provides a guide sites can follow to ensure all taxpayers
leave with an accurate tax return. (Electronic only)
Tax Law Training
Partners must ensure all volunteers instructing tax law, answering tax law questions at intake, preparing, or
reviewing tax returns are trained in tax law and the use of the tax preparation software. This training will also
help the volunteers pass the appropriate certification examinations (for example, Basic or Advanced). While
most experienced returning volunteers may be able to refresh their tax law knowledge and tax preparation
skills through self-study, the best training for new and less experienced volunteers is in a classroom setting
by experienced instructors. The content and format of tax return preparation training will depend upon the
experience level of the volunteers and the tax returns encountered at the sites.
Instructors require certification at the Advanced level prior to conducting training.
In addition to the practice tax returns presented in the Basic and Advanced certification examinations, SPEC
encourages volunteers to complete a variety of tax return exercises. Partners may require a minimum number
of satisfactorily completed exercises to certify for return preparation during the tax season.
36 CHAPTER 4: Volunteer Recruitment, Training and Certification
Tax law training includes:
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Common tax documents (examples: Forms W-2, 1099-R, 1099-INT/DIV).
Common IRS tax forms included in a return such as Form 1040, US Individual Income Tax Return, and
all schedules and supporting forms.
Tax law explanations for each in-scope tax topic volunteers will encounter at the tax site. Training
should cover all tax topics on the appropriate exam (such as Basic or Advanced).
Instruction on entering taxpayer documents in the tax preparation software.
Completing practice returns and having them evaluated by experienced instructors.
Tax Law Training Resources:
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Publication 4491, VITA/TCE Training Guide, is a textbook covering tax law, used for self-study or by
instructors, to prepare classroom lessons. This publication provides tax law following the lines on Form
1040. This publication is also available in Spanish.
VITA/TCE Central is available on IRS.gov through LLT and has a variety of resources for volunteers
and instructors. Instructor Tools include classroom presentations, lesson plans, and Publication 4555e,
VITA/TCE e-Instructor Guidance. The site includes quick links to a variety of training resources.
Link & Learn Taxes is available through IRS.gov. The certification paths provide skill checks, job aids,
and other resources on tax law topics. It is an excellent resource for use in conjunction with Publication
4491 to review/reinforce self-study and classroom training.
Publication 4012, VITA/TCE Volunteer Resource Guide, is an essential publication for volunteer
tax preparers. It covers tax law topics as well as information on using the tax preparation software.
Experienced volunteers doing self-study should use this publication to reinforce their knowledge.
Instructors should refer volunteers to this publication frequently during classroom training and stress
its use as a required resource at the site. Trainers should encourage volunteers to record notes in this
publication for further reference during tax season. This publication is also available in Spanish.
Publication 17, Your Federal Income Tax (For Individuals), can be a valuable source of tax law
information which supplements Publications 4491 and 4012. In the classroom, instructors should
encourage volunteers to refer to this publication when preparing returns.
Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, contains the Volunteer Standards of Conduct,
Intake/Interview and Quality Review, Site Coordinator, Basic, Advanced, and additional tax law
specialty module exams. Volunteers use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a
tool to prepare for the certification tests. This publication is also available in Spanish.
Tax Law Certification:
The following training certification levels are available for volunteer tax return preparers:
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Basic tax law certification.
Advanced tax law certification – The Advanced test is a stand-alone test. There is no requirement to
pass the Basic test first.
Foreign Student and Scholar tax law certification.
Puerto Rico Levels I and II – Must pass Basic or Advanced tax law certification first.
Military tax law certification – Must pass Advanced tax law certification first.
International tax law certification – Must pass Advanced tax law certification first.
All volunteers must register and certify via Link & Learn Taxes (LLT). Volunteers who prefer to take the
certification test on paper using Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to
take the test using that method but must transcribe their answers into LLT.
SPEC Partner Requirements
• Validate the volunteer’s credentials as indicated on their professional identification card against Form
13615.
• Confirm the identity, name, and address of the volunteer using government-issued photo identification.
• Sign and date Form 13615 as the authorizing official.
CHAPTER 4: Volunteer Recruitment, Training and Certification 37
Site Coordinator Training and Test
Partners must assign at least one volunteer to serve as the coordinator of the site and ensure all coordinators
and alternate coordinators receive proper training to carry out the responsibilities of managing their sites. The
Site Coordinator Training and the Site Coordinator Test are annual requirements for all VITA/TCE coordinators
and alternate coordinators. Coordinators and alternate coordinators must complete the training and certify by
passing the test with a score of 80% or higher prior to performing any site coordinator duties.
There are several options for completing site coordinator training:
• Attend virtual training sessions with Q&A scheduled for October 2025.
• View the Webcaster recordings available through the filing season.
• Attend partner-provided training on the topics covered in Publication 5088, VITA/TCE Site Coordinator
Training.
• Review Publication 5088, which is available on Link & Learn Taxes or IRS.gov, on your own.
Site Coordinator Training Resources:
• Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, provides detailed guidance
on effective site operations for the VITA/TCE program.
• Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is an electronic publication that
covers all ten QSR. It includes examples of non-adherence and recommended corrective actions.
• Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, provides updates on security
requirements for the VITA/TCE program.
• TaxSlayer webinars and training videos
TaxSlayer Webinars
TaxSlayer is the tax preparation software contracted by the IRS and is provided to partners/sites for use in the
VITA/TCE program. There are several TaxSlayer webinars and mini-training guides available on the Practice
Lab website accessed through LLT. Partners should encourage volunteers to view these self-paced training
tools. The webinars allow volunteers to become familiar with TaxSlayer Pro return preparation software
covering topics from setting up the software to preparation of the return - from start to finish. Volunteers can
work independently through the online lessons. Check with your local SPEC territory office for the Practice Lab
password.
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Practice Lab is available using TaxSlayer Pro, which is the online version of the software, and used to
prepare tax return exercises during training. Volunteers also use it to prepare mock tax returns for the
certification test problems.
TaxSlayer training videos demonstrate how to enter taxpayer data into the software. Lessons follow
the flow of Form 1040. Many videos contain quizzes to reinforce the lesson objectives. Videos
demonstrating TaxSlayer administrative functions support training for Electronic Return Originators
(ERO) and coordinators.
38 CHAPTER 4: Volunteer Recruitment, Training and Certification
CHAPTER 5: Continuing Education (CE) Credits
The VITA/TCE program is approved to provide IRS Continuing Education (CE) credits for:
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Enrolled Agents (EA)
Non-credentialed tax return preparers participating in the IRS Annual Filing Season Program (AFSP)
California Tax Education Council (CTEC) and Registered Tax Preparer (CRTP)
Attorneys and Certified Public Accountants (CPA) may also qualify for CE credits depending upon their state
licensing requirements or National Association of State Boards of Accountancy (NASBA). Volunteers must
retrieve the CE certificate from LLT and submit it to their governing board for CE credit approval. Please note,
the VITA/TCE program is not an approved NASBA Sponsor. Certified Financial Planners (CFP) self-report their
CE credits on the CFP website.
Volunteers can earn CE credits by completing the required tax law training, passing the certification tests, and
serving as an IRS-certified volunteer instructor, tax return preparer, and/or quality reviewer in the VITA/TCE
program.
Continuing Education Credit Certificates will be available for volunteers to print from the VITA/TCE Central
home page of LLT.
Volunteer Requirements
Volunteers requesting CE credits are required to:
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Notify their SPEC partner if interested in earning CE credits.
Read the CE credit requirements available on IRS.gov under Link & Learn Taxes and in Publication
5362, Fact Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers.
Register in LLT and complete the Professional Status field by indicating one of the following: EA, noncredentialed tax return preparer (must be participating in the AFSP program), CPA, attorney, CTEC/
CRTP, or CFP. If volunteers are already registered in LLT, they can edit their registration by updating
their profile and selecting the appropriate Professional Status.
○ EAs non-credentialed tax return preparers and CTEC registered tax preparers are required to
include a Preparer Tax Identification Number (PTIN) and the first and last name on the PTIN
account in their LLT profile. The PTIN is an eight-digit number beginning with the letter “P” and
eight numbers for example, P0XXXXXXX.
○ CPAs, CFPs, and Attorneys do not require a PTIN but should include it in LLT if requesting CE
hours for their PTIN account.
○ An incorrect name or PTIN will cause information to reject during the Return Preparer Office
validation process.
○ California volunteers applying for CTEC CE Credits must also enter their CTEC number (a six-digit
number beginning with the letter “A” and six numbers for example, AXXXXXX). The CTEC number
auto-populates on Form 13615 from the information the volunteer enters in their profile in LLT.
Complete the following training and pass the certification tests in LLT prior to performing their volunteer
duties:
○ Volunteer Standards of Conduct (VSC) training.
○ Intake/Interview and Quality Review Training.
○ Advanced tax law training.
○ Optional: Complete one or more of the specialty federal tax law training options.
Print, sign and date Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Program,
from LLT after all training and test modules are completed. The form can be signed electronically in LLT.
CHAPTER 5: Continuing Education (CE) Credits 39
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•
Submit the printed Form 13615 to the coordinator or partner for validation before beginning volunteer
hours. The address and email on the form must be correct in case clarification of volunteer information
is needed.
Complete the minimum required ten non-paid volunteer hours as a quality reviewer, tax return preparer,
and/or instructor.
Additional information for CPAs and other professionals:
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It is the responsibility of the CPA or attorney to submit their CE certificate to their state governing board
for CE credit approval.
Attorneys, CPAs and CFPs are NOT required to have a PTIN to earn IRS SPEC CE Credits.
All volunteers who provide a valid PTIN will have their information reported to the Return Preparer
Office.
Partner or Coordinator Requirements
SPEC partners or coordinators are responsible for completing the Continuing Education (CE) credits section of
Form 13615 for all volunteers requesting CE credits.
Partners or coordinators with volunteers requesting CE credits are required to:
•
•
•
•
Review Form 13615 to make sure all required fields are completed, and the volunteer completed the
required certifications.
Complete the SIDN and site or teaching location fields. The number of CE credits the volunteer receive
is based on their tax law certification level, as outlined on Form 13615.
Record the number of volunteer hours worked. The volunteer must work a minimum of ten hours to
receive CE credits.
Validate the CE credits information on Form 13615 by printing your name, title, and signing and dating
the form in the CE Credits section at the bottom of page 2.
Form 13615 needs to be validated by signing in both the certification section and the CE credit section.
•
Submit the completed Form 13615 to the local SPEC territory office no later than April 30th if the site
closes on or before April 15th. For sites that are open after April 15th, submit Forms 13615 monthly as
volunteers meet the CE requirements (certification and hours worked).
For California EAs and non-credentialed tax return preparers: Form 13615 must contain the California
Tax Education Council (CTEC)/Registered Tax Return Preparer (CRTP) registration number. The CTEC
ID number should be entered in LLT when the volunteer registers. It will print on the LLT generated
Form 13615 when the volunteer prints the form. California professionals must include their CTEC
number to earn CE credits through the VITA/TCE program.
Tax-Aide Responsibilities
Tax-Aide coordinators will complete the CE Credits section of Form 13615 in the same manner as described
above, for all volunteers. Tax-Aide supervisors or local coordinators will electronically forward completed Forms
13615 to their assigned SPEC territory office contact for processing. Tax-Aide volunteers are required to certify
via LLT to receive CE Credits.
40 CHAPTER 5: Continuing Education (CE) Credits
Overseas Military Responsibilities
The overseas military coordinators will send Form 13615 (original or scanned) for volunteers applying for CE
credits to the headquarters relationship manager for overseas military.
Available Continuing Education Credits
Volunteers can receive up to 14 hours of CE credits for completing VSC training, certifying in tax law at the
Advanced level and volunteering as a quality reviewer, tax return preparer, or tax law instructor for a minimum
of ten hours. An additional four hours of CE credits can be earned by certifying in a specialty course. The
maximum allowable CE credits are 18 hours.
Tax Law Certifications
CE Credit hours
VSC
1
Federal Tax Law Updates (Advanced)
3
Federal Tax Law (Advanced)
10
Specialty Federal Tax Law Course
4
Total Allowable CE Credits
18
Specialty Federal Tax Law Courses include International, Military, Puerto Rico I or II, and Foreign Student.
Volunteers who are participating in the VITA/TCE program as an IRS-certified volunteer cannot receive
compensation for any activities to be eligible for CE credits.
CE credit processing for the current filing season is not completed until late July. Volunteers needing
CE credits prior to August should consider other avenues to earn them.
How Volunteers Receive CE Credits
•
•
•
•
•
CE certificates will be available via LLT for each volunteer that has met all program requirements.
In addition, for all volunteers providing a valid PTIN, CE credits will posted to their PTIN account.
To view your continuing education credits in your PTIN account, go to the PTIN system login page.
Keep in mind you are required to have a valid PTIN prior to certifying. PTINs must be renewed each.
Certified Financial Planners must self-report their CE credits to the CFP Board. Guidance is available at
www.cfp.net.
Attorneys and CPAs must present their CE certificates to their governing board for approval.
Volunteers with PTINs will be notified if their information was rejected. Most common errors are invalid
PTIN and PTIN/name mismatch.
Annual Filing Season Program (AFSP)
The Annual Filing Season Program launched by the Return Preparer Office (RPO) is intended to recognize
the efforts of non-credentialed tax return preparers who voluntarily increase their knowledge and improve their
filing season competency through continuing education. A non-credentialed tax return preparer is a tax return
preparer without professional credentials. This program allows them to obtain an AFSP Record of Completion
for participation in an annual continuing education program. Annual Filing Season Program participants
are also included in a public database of return preparers on the IRS website. There are also reduced
requirements for exempt individuals. IRS VITA/TCE volunteers are considered exempt if they meet all the
above requirements to obtain at least 14 hours of continuing education credit through the VITA/TCE program
and obtain an additional one hour of ethics training from an IRS Approved Provider.
AFSP Record of Completion
Once a volunteer has completed their CE requirements and renewed their PTIN for the upcoming year, they
will receive an email from TaxPros@ptin.irs.gov with instructions on how to consent to the Circular 230
practice requirements and receive their certificate in their online secure mailbox.
CHAPTER 5: Continuing Education (CE) Credits 41
CHAPTER 6: Quality Site Requirements
Taxpayers using VITA/TCE free tax services should be confident they are receiving accurate tax return
preparation and quality service. The purpose of the Quality Site Requirements (QSR) is to ensure the quality
and accuracy of tax return preparation and consistent site operation. Partners must communicate the QSR to
all volunteers. All partners and volunteers must follow all QSR to ensure accurate tax return preparation and
high-quality site operation.
Violation of Volunteer Standards of Conduct #1, Follow all Quality Site Requirements
If any volunteer refuses to adhere, comply, or follow a QSR they have violated Volunteer Standards of Conduct
(VSC) #1, Follow all Quality Site Requirements. Partners and coordinators who find a VSC violation must
email SPEC headquarters at ts.voltax@irs.gov and copy the partner and the local SPEC territory office as
appropriate. The email notification should include the reporting person’s name, contact number, site name,
and a detailed description of the incident including the full name of the person who violated the VSC, date the
incident occurred, and the number of taxpayer’s affected by the violation if applicable.
Quality Site Requirements for Alternative Filing Models
Although originally written for the traditional VITA/TCE site model, partners must also apply the QSR to
all alternative filing models, including Facilitated Self-Assistance (FSA). Whether preparing returns inperson or using alternative filing models, volunteers must follow the QSR and adhere to the VSC. SPEC
provides guidance applying the QSR to alternative filing models in Publication 5324, Fact Sheet: Quality Site
Requirements for Alternative Filing Models for SPEC Partners and Employees.
QSR #1: Certification
Volunteers must complete their certifications using the IRS electronic tests through Link & Learn Taxes
(LLT). Volunteers who prefer to take the Certification Test on paper utilizing Form 6744, VITA/TCE Volunteer
Assistor’s Test or Retest, may continue to complete the test using that method but must transcribe their
answers to the Test in LLT. Volunteers’ names and addresses in LLT must match their government-issued
photo identification. SPEC requires volunteers to update their “My Account” page in LLT with their valid name
and address.
•
•
Volunteer training may consist of classroom training, self-study, and/or LLT.
Volunteers have two attempts to pass each certification with a passing score of 80% or above on each
certification.
Volunteer Standards of Conduct (VSC) Training
New volunteers must take the Volunteer Standards of Conduct (VSC) Training. The training is available in
LLT and in Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training. SPEC encourages
returning volunteers to review the VSC training as a refresher. All volunteers must pass the VSC certification
using LLT prior to working at a site.
VITA/TCE Intake/Interview and Quality Review Training
All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must review
Publication 5101, Intake/Interview and Quality Review Training and pass Intake/Interview and Quality Review
certification. Volunteer greeters, screeners and client facilitators who assist taxpayers with completing Form
13614-C, Intake/Interview and Quality Review Sheet, must also take Intake/ Interview and Quality Review
Training and certify.
•
•
This training will be offered virtually with a Q&A session The training platform and links will be provided
in Publication 5325, Fact Sheet: Filing Season Training for SPEC Partners and Volunteers.
All volunteer greeters, screeners and client facilitators who assign tax returns for return preparation
must also take Intake/Interview and Quality Review Training and certify.
42 CHAPTER 6: Quality Site Requirements
VITA/TCE Tax Law Training
Volunteers who answer tax law questions, instruct tax law classes, prepare, or correct tax returns, and/ or
conduct quality reviews of completed tax returns, must certify in tax law prior to conducting tax law related
tasks. Screeners and client facilitators who answer tax law questions must also certify in tax law. Tax law
certification is an annual requirement. Volunteers who do not help with tax law related issues (for example,
greeters, receptionists, equipment coordinators) do not have to certify in tax law but must still complete the
VSC certification test via LLT.
See Publication 5166, VITA/TCE Volunteer Quality Site Requirements for a chart on required training for
volunteer positions.
IRS tax law certified volunteer preparers must prepare tax returns that are within scope of the VITA/
TCE program. Volunteers must spot out-of-scope returns early in the tax return preparation process.
Refer all out-of-scope tax returns to a professional tax return preparer. Scope refers to VITA/TCE tax
law topics applied to a volunteer prepared tax return. Scope does not refer to income levels. A Scope of
Service Chart is in Publication 4012, VITA/TCE Volunteer Resource Guide.
•
•
•
Tax law instructors must certify in tax law at the Advanced level or higher.
IRS tax law certified volunteer preparers can only prepare returns with tax issues that fall within their
certification level. If the site is preparing tax returns above the Basic certification level, the volunteer
preparer must certify to the level needed to prepare these returns.
Designated and peer-to-peer quality reviewers can only quality review returns with tax issues that fall
within their certification levels. If the site is preparing tax returns above the Basic certification level, the
quality reviewers must certify to the level needed to quality review these returns.
Specialty Certifications
Volunteers may take other specialty certifications.
•
•
•
Volunteers must first certify in Volunteer Standards of Conduct before taking Over the Phone Interpreter
(OPI) certification.
Volunteers must first certify at either Basic or Advanced level before taking the specialty certification for
Puerto Rico.
Volunteers must first certify at the Advanced level before taking the Military and International specialty
certifications.
SPEC requirements may be different from partner requirements. Partners may require a higher level of
training. However, partner requirements can never be lower than IRS requirements. For example, some
partners require their coordinators to be certified at the Advanced tax law certification level, even if they
do not give tax law advice, prepare, or correct tax returns. For example, AARP Foundation Tax-Aide
(Tax-Aide) requires tax counselors to certify at the Advanced level. This is an acceptable practice.
Site Coordinator Training
Annually, coordinators and alternate coordinators must complete site coordinator training annually and pass
the Site Coordinator Test before performing any site coordinator duties.
There are several options for completing site coordinator training:
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•
•
Attend local territory training sessions scheduled between October and December
Attend partner-provided training on the topics covered in Publication 5088, VITA/TCE Site Coordinator
Training or
Individually review Publication 5088, which is available on Link & Learn Taxes (LLT) or IRS.gov.
QSR #1: Certification 43
QSR #2: Intake/Interview and Quality Review Process
All taxpayers using the services offered through the Volunteer Income Tax Assistance (VITA) and Tax
Counseling for the Elderly (TCE) programs should be confident they are receiving accurate return preparation
and quality service. Three vital processes that result in accurate returns and quality service are: effective
intake, thorough taxpayer interview and complete quality review of the tax return.
Required Intake/Interview and Quality Review Training
All coordinators, return preparers, quality reviewers, and instructors must take Intake/Interview and Quality
Review Training. Greeters, screeners, and client facilitators who assign tax returns or answer tax law questions
must also take Intake/Interview and Quality Review Training. Refer to Publication 5101, VITA/TCE Intake/
Interview and Quality Review Training, available in LLT and IRS.gov.
Also, all instructors, coordinators, return preparers and quality reviewers must pass the Intake/Interview and
Quality Review certification test located on LLT. Greeters, screeners, and client facilitators who assign tax
returns or answer tax law questions must also pass the Intake/Interview and Quality Review certification
test. Volunteers can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the
certification test.
Intake and Interview Processes
IRS developed Form 13614-C, Intake/Interview and Quality Review Sheet, for use in the intake and interview,
and quality review processes at VITA/TCE sites. SPEC updates Form 13614-C for the tax year and if
applicable, incorporates tax law changes and process improvements. All sites must use the approved current
year revision of Form 13614-C for every tax return prepared by an IRS tax law certified volunteer.
For prior year tax returns, taxpayers complete one current year Form 13614-C to have their prior year return
prepared. During the interview and quality review process, preparer and quality reviewer must refer to the
applicable prior year Form 13614-C for the return being completed to ensure the return is within scope for
the VITA/TCE program and that credits and deductions are not overlooked. Prior year Forms 13614-C are
available for download at IRS.gov.
Form 13614-C guides the IRS tax law certified volunteer preparer through the interview with the taxpayer and
allows them to gather all information to prepare an accurate return. The volunteer quality reviewer uses the
completed tax return, completed Form 13614-C, the taxpayer’s supporting documentation, and preparer’s
notes and comments to verify the tax return is free from error.
Partners may ask other questions that are not on Form 13614-C but cannot create their own version
of this form. AARP Foundation Tax-Aide (Tax-Aide) uses an approved “Intake Booklet” which includes
Form 13614-C.
All IRS tax law certified volunteer preparers must complete the intake and interview processes before
preparing tax returns. To promote accuracy, this process must include an interview with the taxpayer while
reviewing Form 13614-C and all supporting documents prior to preparing the tax return. Publication 5838,
VITA/TCE Intake/Interview and Quality Review Handbook is a key resource for volunteers on how to conduct
effective intake, interview, and quality review of tax returns at VITA/TCE sites.
While completing the intake and interview process, verify that the tax return is within the scope of the VITA/
TCE program and the volunteer’s certification level.
44 QSR #2: Intake/Interview and Quality Review Process
•
•
If the return is not within the scope for VITA/TCE, explain to the taxpayer they must seek assistance from
a professional preparer.
If the tax return does not fall within the volunteer’s certification level, refer the taxpayer to another IRS tax
law certified volunteer preparer with the proper certification level or to another site that prepares returns
at that certification level.
Each site must have a process for assigning tax returns to an IRS tax law certified volunteer preparer and
quality reviewer certified at the proper level.
The intake and interview process requires an IRS-certified volunteer/site to:
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Greet the taxpayer.
Explain the three parts of the tax preparation process:
1. Intake - this includes completing Form 13614-C
2. Interview - the preparer will ask each question on the Form 13614-C to verify answers.
3. Quality Review - the quality reviewer will verify identity, confirm taxpayer identification number for a
second time and advise taxpayer of their responsibility for the information on the tax return.
Encourage the taxpayer to ask questions throughout the process. Explain that incorrect information may
delay the processing of their tax return.
Ensure taxpayer has everything needed to prepare the return: photo ID, Social Security card, individual
taxpayer identification number (ITIN) letter, all tax documents.
Provide Form 13614-C to the taxpayer. Advise the taxpayer all questions on page 1 must be answered.
Explain to the taxpayer to check only the boxes on pages 2 and 3 that apply to their situation.
Ensure the return is within scope of the VITA/TCE program and determine the volunteer certification level
needed for preparation of the tax return.
Have a process for assigning tax returns to an IRS-certified volunteer preparer and quality reviewer
certified at the correct level.
The interview process requires an IRS-certified volunteer/site to:
•
•
•
Verify the identity of the taxpayer (and spouse, if married filing jointly) using photo identification according
to rules listed in Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust. Refer to QSR
#3 for more information.
Confirm Social Security numbers (SSN) and individual taxpayer identification numbers (ITIN) according to
rules listed in Publication 4299. Refer to QSR #3 for more information.
Verify each answer on pages 1 through 3. On pages 2 and 3, confirm each checked box is accurate.
If a taxpayer incorrectly checked a box, erase, or cross out the box and put your initials. Unchecked
questions must be discussed with the taxpayer to verify they do not apply to the taxpayer’s situation.
Mark “No”, or “N/A”, a check mark or other markings next to each question not marked by taxpayer to
show it has been addressed with the taxpayer. Use the gray shaded section on the right side of pages 2
and 3 to leave notes or clarify answers.
Exercise due diligence by using probing questions to gather complete information.
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•
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Make filing status and dependency determinations by using the resource tools.
Verify the “To be completed by certified volunteer” gray shaded area is completed. Tax preparer must
indicate by placing “No”, “N/A”, a check mark or other markings next to each question not marked by
taxpayer to show it has been addressed with the taxpayer.
Review all supporting documentation provided by the taxpayer (Forms W-2, 1099, 1095, payment
receipts, etc.).
During the intake and interview process, only IRS tax law certified volunteer preparers can review,
correct, and/ or clarify tax related information. Preparer must notate comments when taxpayer’s answers
change, or they provide additional information.
QSR #2: Intake/Interview and Quality Review Process 45
Additional Intake and Interview Requirements for Sites using Virtual VITA/TCE Models
In addition to using Form 13614-C, sites using any process under the Virtual VITA/TCE model must document
those processes on Form 14446, Virtual VITA/TCE Taxpayer Consent.
Before the intake process, the volunteer must explain the virtual method(s) and step- by- step procedures
to the taxpayer. Taxpayers must agree to participate in the virtual method by checking the request to review
and the consent disclosure boxes and signing Form 14446 as shown below. For detailed information on Form
14446, refer to Publication 5450, VITA/ TCE Site Operations.
Due Diligence
By law, tax return preparers must exercise due diligence in preparing or assisting in the preparation of tax
returns. IRS defines due diligence as the degree of care and caution reasonably expected from, and ordinarily
exercised by, a volunteer in the VITA/TCE program. This means, as a volunteer, you must do your part when
46 QSR #2: Intake/Interview and Quality Review Process
preparing or quality reviewing a tax return to ensure the information on the return is correct and complete.
Doing your part includes confirming a taxpayer’s (and spouse, if married filing jointly) identity and providing topquality service by helping them understand and meet their tax responsibilities.
Generally, IRS tax law certified volunteers may rely in good faith on information from a taxpayer without
requiring documentation as verification. However, part of due diligence requires volunteers to ask a taxpayer to
clarify information that may appear to be inconsistent or incomplete. When reviewing information for its
accuracy, volunteers need to ask themselves if the information is unusual or questionable.
If at any time a volunteer becomes uncomfortable with the information provided by the taxpayer,
the volunteer should not prepare the tax return and inform the site coordinator of the reason for not
preparing the tax return.
Completing Form 13614-C, Intake/Interview & Quality Review Sheet
Form 13614-C is printed in English and Spanish. Additional languages are available for download at IRS.gov.
In addition, the last five prior year Form 13614-C are available for download at IRS.gov.
Form 13614-NR, Nonresident Alien Intake and Interview sheet is also available for use at sites serving
nonresident alien taxpayers. Volunteers are required to be certified in Foreign Student and Scholar to
use this form to prepare Form 1040-NR, US Nonresident Alien Income Tax Return.
Pages 1 through 3
The taxpayer completes pages 1 through 3 supplying basic information needed to prepare a correct tax return.
The questions on Page 4 are optional and not required to be answered if the taxpayer declines.
An IRS tax law certified volunteer preparer must then:
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Interview the taxpayer by asking each question on pages 1-3 of Form 13614-C to verify the taxpayer’s
answer.
Ensure that all questions are answered accurately. Verify the checked boxes on pages 2 and 3 are
correct. Any box incorrectly checked must be erased or marked out. Any box that should be checked,
must be corrected after discussion with the taxpayer.
Review supporting documentation.
Make updates and notes as needed for quality reviewer to understand. Use the column on the right
side of pages 2 and 3 to make notes. Additional space for preparer notes is on page 5.
If a taxpayer is unable to complete the form, an IRS tax law certified volunteer preparer will complete it
with the taxpayer by asking all questions and recording the answers.
Gray Area on Page 1: “To be completed by certified preparer”
An IRS tax law certified volunteer preparer completes this section. These questions help the volunteer make
tax law determinations for dependency, filing status, and qualified tax credits. The volunteer must complete the
questions listed in the gray shaded area under “To be completed by certified preparer”, for each person listed
by the taxpayer(s).
•
•
If any of these persons are claimed on the tax return, then all questions must be answered.
If someone listed is not claimed on the return, then only the disqualifying question(s) must be
answered.
QSR #2: Intake/Interview and Quality Review Process 47
Potential Certification Levels for Tax Law Issues
Pages 2 and 3 of Form 13614-C show the potential required tax law certification level for each question. The
levels B (Basic), A (Advanced), Basic or Advanced (B/A), M (Military) and Advanced or Military (A/M) are listed in
front of the questions. A greeter, screener or client facilitator assigning or selecting the tax return for preparation
must understand how to select the certification level required for that return. If they cannot assign the taxpayer to
an IRS tax law certified volunteer preparer with the required certification level, they must seek help.
An IRS tax law certified volunteer preparer determines if the taxpayer’s return can be prepared at
the site after the interview is completed. The final decision will be based on a combination of the
site’s return preparation policy, the Scope of Service Chart listed in Publication 4012 and/or Tax-Aide
approved tax law criteria.
Making Corrections on Form 13614-C
Volunteer preparer: Correct errors or omissions of information found prior to or during the interview with the
taxpayer and enter on Form 13614-C before preparing the return. It is important to capture these notes so the
quality reviewer will have all the information which was used to prepare the tax return.
Form 13614-C includes a notes/comments column on pages 2 and 3 to leave notes for the quality reviewer.
Additional space for notes is located on page 5.
Quality reviewer: Follow the site’s established procedures to correct errors found on Form 13614-C and on
the tax return. Write comments about any corrections on Form 13614-C. After corrections are made, review
the corrected return for accuracy. Once the return is accurate it is signed by the taxpayer(s) and processed for
timely filing.
Maintaining Forms 13614-C
After the return is complete partners/sites can return Form 13614-C to taxpayers with a copy of their return.
Some partners/sites keep Form 13614-C until tax returns are accepted. The forms must be secured during and
after operating hours. Site must securely destroy any retained Forms 13614-C by December 31. For guidance
on secure storage and proper disposal of taxpayer information, refer to Publication 4299.
If partners keep Form 13614-C for anything other than tax return preparation, they must secure taxpayer
approval by obtaining a signed Consent to “Use” and Consent to “Disclose”. Taxpayers must sign the consents
which must include specific information as described in the Internal Revenue Code Section 7216.
For more information refer to Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust
Quality Review Process
Every site must use a complete quality review process for all returns prepared to ensure accuracy. A tax
return is considered accurate when tax law is applied correctly, and the completed return is free from error
based on the completed Form 13614-C, Intake/Interview and Quality Review Sheet (or Form 13614-NR), the
taxpayer’s interview and the taxpayer’s supporting documentation. For a complete Quality Review Checklist
see Publication 4012, VITA/TCE Volunteer Resource Guide.
An effective and complete quality review process must have the following critical components:
•
•
•
The quality reviewer must confirm taxpayer’s (and spouse’s, if married filing joint) identity and taxpayer
identification numbers during the quality review process.
Engage the taxpayer’s participation in the quality review to confirm their understanding and agreement
to the facts of the return. Explain that incorrect information may delay the processing of their return.
Verify all items listed in the Quality Review Checklist found in Publication 4012 are addressed.
48 QSR #2: Intake/Interview and Quality Review Process
•
•
Verify return was prepared using an accurately completed Form 13614-C, Intake/Interview and
Quality Review Sheet. Verify errors identified on Form 13614-C were corrected. Review notes/
comments section for any comments left by the preparer.
Review all supporting documentation, and other information provided by the taxpayer to confirm entries are
correct on the return.
•
•
•
Review tax law references (Publication 4012 and Publication 17, Your Federal Income Tax (For
Individuals), and Volunteer Tax Alerts), to verify the accuracy of tax law determinations.
Advise taxpayers before they sign their return of their responsibility for information on their return.
Emphasize that by signing the return, the taxpayers are declaring under penalty of perjury that they
have examined the return and its accompanying forms and schedules for accuracy.
If any errors are identified or if the Form 13614-C is incomplete, quality reviewer must speak with the
preparer and thoroughly explain any discrepancies. Errors must be corrected and noted on Form 13614-C.
Quality Review Methods
Designated Review: An IRS tax law certified volunteer solely dedicated to reviewing returns prepared by other
IRS tax law certified volunteer preparers.
Peer-to-Peer Review: An IRS tax law certified volunteer preparer who may quality review returns of another
preparer when the site is not able to use the designated review method.
Quality reviewers must have the following skills:
•
•
•
In-depth knowledge of tax law, the return preparation process, and tax preparation software.
Effective communication skills and the ability to explain tax law and how it applies to taxpayer(s).
Tact in explaining identified errors to taxpayers and volunteers.
Quality reviewers must certify at or above the level of the return they are reviewing (including any specialty
levels).
Self-review (volunteer reviews a return they prepared) is not allowed. All returns must be quality reviewed by
another volunteer certified to the level required for the return.
QSR #3: Confirming Photo Identification and
Taxpayer Identification Numbers (TIN)
Coordinators must have a process in place to confirm taxpayers’ identities and taxpayer identification numbers
(TIN). All volunteers must perform the verification procedures prior to tax return preparation. In addition, the
quality reviewer must perform the verification procedures again during quality review before a taxpayer signs
and receives a copy of the prepared tax return.
This process must include using acceptable documents to confirm taxpayers’ identities and TIN by reviewing:
•
•
•
Original photo identification (ID) for taxpayer (and spouse, if married filing jointly); and
Social Security numbers (SSN) and individual taxpayer identification numbers (ITIN) for everyone listed
on the tax return and
Correct spelling of names for everyone listed on the tax return.
Please refer to Publication 4299 for more information about acceptable documents for photo identification and
to confirm a TIN. Publication 4299 also offers exceptions for validating taxpayer identities subject to coordinator
approval.
QSR #3: Confirming Photo Identification and 49
QSR #4: Reference Materials
All sites must have, in paper or electronic form, the following reference materials available for use by IRScertified volunteers:
•
•
•
•
Publication 17, Your Federal Income Tax (For Individuals)
Publication 4012, VITA/TCE Volunteer Resource Guide
Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust
Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) or CyberTax Alerts issued by
Tax-Aide
The use of reference materials is an important key to preparing an accurate tax return. For example, many
errors in tax return preparation occur during the determination of filing status and eligibility for tax credits.
Volunteers can make determinations following one of the flow charts or decision trees in Publication 4012. The
availability of key tax law reference materials supports the use of these resources and minimizes return errors.
SPEC views security as a high priority. To help with potential security concerns, coordinators must have access
to the Publication 4299 at the site during tax preparation hours. Refer to QSR #10 for more information.
Coordinators must review and discuss with their volunteers all VTA or CyberTax Alerts, and QSRA, within
seven (7) business days after IRS issuance. VTA and QSRA are emailed out systemically to volunteers listed
as site coordinators. The alerts are also available on the Site Coordinator Corner on IRS.gov. CyberTax Alerts
are available on the AARP Foundation Tax-Aide website.
QSR #5: Volunteer Agreement
Annually, all volunteers (coordinators, return preparers, quality reviewers, greeters, screeners, client
facilitators, etc.) must complete the Volunteer Standards of Conduct (VSC) certification. In addition, they must
agree to follow the VSC by signing and dating Form 13615, Volunteer Standards of Conduct Agreement–VITA/
TCE Programs.
The partner’s approving official must also certify (sign and date) Form 13615. This confirms that the partner’s
approving official has verified the volunteer’s identity, name, and address, using government-issued photo
identification. The partner must also confirm the volunteer has passed the required IRS training certification
test(s), and the volunteer has signed and dated Form 13615. Every volunteer’s Form 13615 must be certified
prior to their volunteering at a VITA/TCE site. This approving official can be the coordinator, sponsoring partner
official, instructor, or IRS contact, as appointed by the partner.
Coordinators must exercise due diligence and have a method to verify training certification the day the
volunteer reports to the site.
The approving official must confirm volunteers’ identities, names, and addresses using government-issued
photo identification (ID), when reviewing and signing Forms 13615. SPEC partners and coordinators can
review volunteers’ government-issued photo ID electronically. Government-issued photo identification includes
valid driver’s license (U.S.), state ID (U.S.), Military ID, national ID, visa, Global Entry ID, or passport.
Coordinators can make exceptions to use official high school identification for students taking part as
volunteers in an official VITA/TCE High School program. The name on Form 13615 must match both the name
on the government- issued photo ID and the volunteer’s name added to TaxSlayer or other tax preparation
software. SPEC does not allow the use of volunteer nicknames in the tax preparation software.
Volunteers’ names and addresses in LLT must match their government-issued photo ID. Advise
volunteers to update their “My Account” page in LLT with their valid name and address.
50 QSR #4: Reference Materials
Form 13615 includes a signature line for parents and/or guardians, to grant permission for their minor children
to volunteer in the VITA/TCE program. Parents and/or guardians do not have to sign Form 13615 for their
minor children if the VITA/TCE High School program has an alternative consent requirement.
By signing and dating Form 13615, volunteers are agreeing to adhere to the following VSC and must:
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VSC #1 - Follow all Quality Site Requirements (QSR).
VSC #2 - Do not accept payment, ask for donations, or accept refund payments for federal or state tax
return preparation from customers.
VSC #3 - Do not solicit business from taxpayers you help or use the information you gained about
them (taxpayer information) for any direct or indirect personal benefit for yourself, any other specific
individual or organization.
VSC #4 - Do not knowingly prepare false returns.
VSC #5 - Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other
conduct considered to have a negative effect on the VITA/TCE programs.
VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner.
Form 13206, Volunteer Assistance Summary Report
All SPEC partners or coordinators must list their volunteers on Form 13206, Volunteer Assistance Summary
Report, or a partner-created document having the same information. Partners must check the certification box
on Form 13206 to certify they have validated all volunteer identities, names and addresses using photo ID. In
addition, volunteer certifications were verified, and Forms 13615 were signed by an approving official.
Partners or coordinators must give their volunteer list to their local SPEC territory office by February 3, but
no later than February 15. As sites bring on new volunteers, partners or coordinators must report these new
volunteers to the local SPEC territory office by the third of each month.
The partner-created document must contain the same information for the volunteers required on Form 13206.
It must show that each volunteer has completed the VSC certification and signed Form 13615, Volunteer
Standards of Conduct Agreement – VITA/TCE Programs, agreeing to adhere to the VSC. The document must
also show the partner’s approving official verified the volunteer’s identity, name, and address, using
government-issued photo identification and signed and dated Form 13615. It is important to report a volunteer
only once to the local SPEC territory, even if they work at more than one site.
Copies of Forms 13206, Volunteer Assistance Summary Report, or similar document containing the
same information, should be available at the partner or site location with the required information for
each volunteer verifying agreement to the VSC and certification level. If these forms are not available at
the site, the coordinator must have a method in place to track volunteer certification levels and be able
to provide this information upon request.
QSR #5: Volunteer Agreement 51
Tax-Aide will complete and send a combined list of volunteer certifications to SPEC headquarters containing
the same information as requested on Form 13206. Tax-Aide must secure Forms 13615 from all volunteers
and the list should show each volunteer has signed and dated their agreement and their identities, names
and addresses were validated using a government-issued ID.
Partners do not have to keep Forms 13615 once the volunteer and partner have:
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Signed the completed agreement.
Accurately transferred all required data to the current Form 13206 or partner created document
(containing the same information).
Sent Form 13206, or partner created list, to the local SPEC territory office.
Submitted completed Form 13615 for CE Credits
Partners can destroy Form 13615 or return it to the volunteer.
For volunteers requesting CE credits, Form 13615 must be signed in both the certification section
and the CE credit section. For more information see Publication 5362, Fact Sheet: Continuing
Education Credits for VITA/TCE Partners and Volunteers.
Reporting Unethical Behavior
By agreeing to follow the Volunteer Standards of Conduct by signing Form 13615, volunteers must report
unethical behavior at a VITA/TCE site by emailing SPEC headquarters at ts.voltax@irs.gov and copy the
partner and the local SPEC territory office as appropriate. The email notification should include your name,
contact number, site name, and a detailed description of the incident including the individuals full name,
date the incident occurred, and the number of taxpayer’s affected by the violation, if applicable.
The latest revision of Publication 4836 VITA/TCE Free Tax Preparation Site Information also referred
to as the “VolTax” poster, must be available to all taxpayers who seek services at the site. The
purpose of the poster is to make taxpayers aware of their opportunity to report unethical behavior.
Publication 4836 is an electronic only product. Sites must download and post both the English
and Spanish version of Publication 4836 in an area viewable to all taxpayers requesting in-person
service. Form 13614-C, Intake/Interview and Quality Review Sheet, Publication 730 (en-sp),
Important Tax Records Envelope (VITA/TCE), and D143, AARP Foundation Tax-Aide (poster) also
include the VolTax email address. Publication 4836 is also available on IRS.gov in Vietnamese,
French and Portuguese.
QSR #6: Timely Filing of Tax Returns
All sites must have a process in place to ensure every tax return is timely electronically filed or delivered to
the taxpayer. Refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income
Tax Returns, for guidance on e-filing returns, stockpiling of returns and resolving rejects.
E-filing Returns and Stockpiling of Returns
Stockpiling is waiting more than three calendar days to submit the return once the site has all necessary
tax documents. Tax returns must be e-filed no more than three calendar days after the site has secured all
necessary information from the taxpayer and completed all necessary tax preparation steps required to file
the taxpayers return electronically.
This means the taxpayer has completed the intake/interview process, provided all necessary tax
documents, completed the quality review and has provided consent to the site to e-file the return by signing
of Form 8879, IRS e-file Signature Authorization. Once these steps have been completed, the VITA/TCE
site has three calendar days to e-file the return.
52 QSR #6: Timely Filing of Tax Returns
Returns must be completed within a reasonable timeframe. If due to lack of response, delays with
resolving rejects, signing Form 8879 or volunteer staffing, sites must notify taxpayers that the return
has been deactivated in the tax preparation software and to return to the site to pick up their tax
documents. If the taxpayer does not return to the site, per Publication 4299, Privacy, Confidentiality, and
Civil Rights, sites must properly dispose of tax documents including burning or shredding the data.
Form 8897
For e-filed tax returns, the taxpayer (and spouse, if married filing jointly) must sign Form 8879, IRS e-file
Signature Authorization before the return is transmitted to IRS. Taxpayers must sign and date Form 8879 after
reviewing the return and ensuring the tax return information on the form matches the information on the return.
While IRS requires Form 8879 be retained for three years by commercial preparers, VITA/TCE sites received a
waiver from this requirement for Form 8879 and supporting documents. Volunteers do not send Forms 8879 to
the IRS. Instead, volunteers give the signed Form 8879 to the taxpayer along with a copy of their tax return. A
signed Form 8879 gives the site permission to e-file the return and allows the taxpayers the opportunity to read
the important declaration prior to submission of the e-filed tax return. See Publication 4299 for information on
exceptions in securing signatures on Form 8879.
Rejects
Sites must resolve all rejects as soon as possible. Sites must inform taxpayers within 24 hours if they cannot
correct the reject. Taxpayers must sign a new, corrected Form 8879 if the electronic return data on their
individual income tax returns changes and the amounts differ by more than either $50 to “Total income” or
“AGI,” or $14 to “Total tax,” “Federal income tax withheld,” “Refund” or “Amount you owe.”
Extensions to File Returns
Sites can assist taxpayers with filing Form 4868, Application for Automatic Extension to File US Individual
Income Tax Return, with the consent of the taxpayer and when the facts and circumstances of the taxpayer’s
situation indicate filing an extension to file their return is the correct tax determination for the taxpayer.
Exception to General Rule – Returns Completed Prior to IRS E-File System Opening
The three calendar days filing rule does not apply to the timeframe prior to when the IRS officially opens the
E-file system to allow tax returns to be filed electronically. The three calendar days rule would start from the
time the IRS officially starts accepting e-filed returns.
Sites completing returns for taxpayers prior to the start of IRS E-filing system being available to electronically
file returns, must tell taxpayers that it cannot transmit returns to the IRS until the date the IRS accepts
transmission of electronic returns.
Actions Required to Guarantee Timely Filed Returns
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Ensure the tax return is submitted to IRS within three calendar days after the site has all necessary
information to e-file the tax return.
Retrieve acknowledgements timely (preferably within 48 hours of transmission).
Promptly work rejects that can be corrected by the IRS tax law certified volunteer.
Timely notify taxpayers (attempted within 24 hours) if rejects cannot be corrected.
Promptly notify taxpayers if any other problems with tax return processing.
For filing paper returns, provide the taxpayer with a completed tax return and the correct mailing
address for the IRS center that processes paper tax returns. Remind taxpayer to sign the return before
mailing it.
For additional guidance, refer coordinators to IRS.gov for “Where to File Paper Tax Returns,” Publication 17, or
Form 1040 Instructions for the IRS address for mailing paper tax returns.
QSR #6: Timely Filing of Tax Returns 53
QSR #7: Civil Rights
All VITA/TCE sites must make available to all taxpayers who seek services at the site information on Title VI of
the Civil Rights Act of 1964 by providing the current Publication 4053 (en-sp), Your Civil Rights are Protected
Poster for IRS Assisted Programs (VITA/TCE/LITC) (English & Spanish), or a current D143, AARP Foundation
Tax-Aide (poster).
All VITA/TCE sites serving Limited English Proficient (LEP) taxpayers must offer Publication 4053, if
available, in the taxpayers’ first languages. Please refer to IRS.gov for the availability of Publication
4053 in various languages.
These posters provide volunteers and taxpayers with contact information to report discriminatory treatment. If a
taxpayer or volunteer has a civil rights complaint, refer them to the contact information on Publication 4053
(en-sp). If taxpayers request the information in writing, offer Publication 4454, Your Civil Rights are Protected.
Publication 4454 is an optional brochure designed to notify taxpayers of their civil rights when the site cannot
provide tax preparation services (for example, lack of information to prepare the return, the return is not within
scope of the VITA/ TCE program).
Taxpayers must have access to the civil rights information even if they do not have a tax return
prepared. At a traditional site, the poster must be visible at the first point of contact between the
taxpayer and volunteer. For virtual sites, the poster must be sent or made available to all seeking
services.
It is not acceptable to use Publication 730 (EN-SP) or the Tax-Aide envelope as the source for notifying the
taxpayers of their civil rights. This product offers information to the taxpayer who receives service, not the
taxpayer who is denied service.
QSR #8: Correct Site Identification Number (SIDN)
All tax returns prepared by VITA/TCE sites must include the correct site identification number (SIDN). E-file
administrators must set tax software defaults to make sure the correct SIDN automatically appears on each tax
return. Partners or coordinators should work with their local SPEC territory office to make sure they are using
the correct SIDN.
For sites using TaxSlayer, the SIDNs are assigned in the Preparer(s) Setup Menu. TaxSlayer allows the
Site Administrator to “Pull from Office”, as this populates the SIDN that is sent from SPEC to TaxSlayer
with the software order. If the site is an ad hoc site, then follow the Pro Online Ad Hoc Site set up
instructions. For more guidance, refer to the VITA/TCE Springboard.
QSR #9: Correct Electronic Filing Identification Number (EFIN)
All tax returns prepared by VITA/TCE sites must include the correct electronic filing identification number
(EFIN). All partners must use the online IRS e-file application process found in e-Services on IRS.gov to apply
for an EFIN or update an application. A separate EFIN is required for each physical location. E-file
administrators should set the tax software defaults to ensure the correct EFIN automatically appears on Form
8879, IRS e-file Signature Authorization.
For sites using TaxSlayer, the software populates with the EFIN included in the software order from
SPEC. Sites should not be making changes to this EFIN without guidance from SPEC. If the site is an
ad hoc site, then a second Electronic Return Originator (ERO) account is set up, but the site continues
to use the EFIN of the main site.
54 QSR #7: Civil Rights
QSR #10: Security, Privacy, and Confidentiality
Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, is the resource document for
guidance on securing and protecting personally identifiable information (PII) shared by taxpayers, volunteers,
and partners. A copy (paper or electronic) must be available at the site. Sites must follow all security, privacy,
and confidentiality guidelines as outlined in Publication 4299.
All coordinators must have security procedures in place as described in Publication 4299 for the following
processes:
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Preparing an annual security plan to safeguard taxpayer data. Sites can use Form 15272, VITA/ TCE
Security Plan, or a similar document that captures the same information.
Protecting all computers with passwords.
Using a hard-wired internet connection or encrypted and password protected wireless internet
connection.
Securing computers, printers, and all equipment.
Safeguarding PII at the site by safely storing and/or properly disposing of the information.
Properly securing signatures on IRC Section 7216 required consent notices.
Limiting volunteer access privileges to the tax software based on assigned roles.
Generally restricting volunteer access to the tax returns.
Deactivating usernames in the tax software when volunteers quit, resign, or are no longer working at
the site.
All partners must approve the security plan. The site coordinator must sign the form and submit the
form to their SPEC territory office prior to opening of the site but no later than December 31. The
relationship manager and the territory manager must sign Form 15272 acknowledging approval of the
security plan before the site opens.
The territory office must maintain the approved security plans for each site. The approved security plan (Form
15272) is no longer required to be maintained at the site. Territory offices must inform partners of the approval
and SPEC encourages the territory to send a copy of the approved form to the partner. Publication 4299,
Privacy, Confidentiality, and Civil Rights – A Public Trust, is required to be available at all sites. Volunteers must
be familiar with the security plan policies to keep taxpayer information secure and confidential.
To help prevent identity theft at VITA/TCE sites, IRS-certified volunteers must identify themselves to the
taxpayers they assist. Volunteers at in-person sites must wear or display name identification, including work
identification badges, IRS name badges, and Tax-Aide name badges. At a minimum, this identification must
include the full first name and first letter of the volunteer’s last name. Form 14509, Volunteer ID Insert, is an
optional product for volunteers to display their names, which are available from the relationship manager.
Virtual sites can use electronic means to give the volunteers’ names to the taxpayers.
QSR #10: Security, Privacy, and Confidentiality 55
CHAPTER 7: Volunteer Standards of Conduct
The integrity of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)
programs depends on maintaining public trust. All taxpayers using VITA/TCE services should be confident they
are receiving accurate tax return preparation and quality service.
All volunteers are responsible for providing the highest quality and best service to taxpayers. Along with this
responsibility, all volunteers must sign and date Form 13615, Volunteer Standards of Conduct Agreement each
year, stating they will uphold the highest ethical standards and follow all Quality Site Requirements (QSR).
Furthermore, all IRS Stakeholder Partnerships, Education and Communication (IRS-SPEC) partners must
sign either Form 13533, Sponsor Agreement or Form 13533-A, FSA Remote Sponsor Agreement, certifying
they will adhere to the strictest standards of ethical conduct. By signing this agreement, the sponsor agrees
to make certain their volunteers are aware of the standards of conduct and privacy and the key principles of
confidentiality.
New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. Returning volunteers are
encouraged to review the VSC Training as a refresher. All VITA/TCE volunteers must pass a VSC certification
test with a score of 80% or higher. The VSC Training will provide:
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An explanation of the six Volunteer Standards of Conduct defined on Form 13615
Information on how to report possible violations.
Consequences of failure to adhere to the program requirements.
Examples of situation that raise question on ethical behavior.
Volunteer Standards of Conduct (VSC)
Often volunteers face ethical issues, which arise in unexpected situations requiring quick decisions and good
judgment. In many cases, the volunteer will react to unusual situations and not realize until later that it was, in
fact, an ethical dilemma.
The Volunteer Standards of Conduct were developed specifically for the operation of free tax preparation
programs. Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs, applies to all
conduct and ethical behavior affecting the VITA/TCE programs. Volunteers must agree to adhere to the
standards of conduct prior to working in a VITA/TCE free tax return preparation site.
All participants in the VITA/TCE programs must adhere to the following Volunteer Standards of Conduct:
VSC #1 – Follow all Quality Site Requirements (QSR).
The purpose of the Quality Site Requirements (QSR) is to ensure the quality and accuracy of tax return
preparation and consistent operation of sites.
Non-adherence to any QSR becomes a violation of the VSC if volunteers refuse to follow the QSR. If the
problem is corrected, it is not a violation of the VSC.
Refer to Publication 5166, VITA/TCE Volunteer Quality Site Requirements, for a full explanation of each QSR.
VSC #2 – Do not accept payment, ask for donations, or accept refund payments for federal or
state tax return preparation from customers.
“Free” means we do not accept payment for our services from the clients we serve. We do not want to confuse
the taxpayer by asking for donations. Donation or tip jars located in the return preparation or taxpayer waiting
area are a violation of this standard. Donation or tip jars can be placed in another area at the site if that area
does not give the impression that the site is collecting the funds for return preparation. Donation or tip jars
cannot be in the entry, waiting, tax preparation, or quality review areas.
56 Chapter 7: Volunteer Standards of Conduct
A client may offer payment, but always refuse with a smile and say something like, “Thank you, but we cannot
accept payment for our services.” If someone insists, recommend cookies or donuts for the site. Taxpayers can
make cash donations to the sponsoring organization, but not in the tax preparation area. Refer taxpayers who
are interested in making cash donations to the appropriate website or to the coordinator for more information.
Having fee-based preparation at the VITA site location while the VITA site is open is like tip jars within
the preparation space. This causes confusion to the taxpayer as VITA is advertised as a free service.
You finish a time-consuming return, and the client is very grateful. On her way out, the client stops by
and tries to sneak a $20 bill in your pocket, saying, “I would have paid ten times that at the preparer
across the street.” Return the money and explain that you cannot accept money for doing taxes.
Taxpayers’ federal or state refunds must not be deposited into VITA/TCE volunteers’, partners’, or any
associated organizations’ personal or business bank/debit card accounts. VITA/TCE sites must only request
direct deposit of a taxpayer’s refund into accounts bearing the taxpayer’s name.
VSC #3 – Do not solicit business from taxpayers you help or use the information gained about
them (taxpayer information) for any direct or indirect personal benefit for yourself, any other
specific individual or organization.
Volunteers must properly use and safeguard taxpayers’ personal information. Volunteers may not use
confidential or nonpublic information to engage in financial transactions. They cannot allow improper use of
taxpayer information to further their own, another persons’ or organizations’ private interests.
SPEC encourages partnering with banks or credit unions to promote unbanked taxpayers to open bank
accounts. However, sites and volunteers cannot offer clients refund anticipation loans (RAL) or refund
anticipation checks (RAC) when preparing federal or state tax returns.
Below is guidance for banks or credits unions who partner with VITA/TCE:
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VITA/TCE coalitions and partners must take steps, so taxpayers clearly understand tax services remain
free of cost regardless of whether they sign up for a bank or credit union membership or a refund
anticipation loan.
Bank or credit union information/enrollment tables must remain in a separate space from tax return
preparation.
Bank or credit union offerings must be announced using general terms to potential customers separate
from tax return preparation.
Volunteers must not promote bank or credit union services by using information provided by the
taxpayer to prepare a tax return (such as the taxpayer not having a bank account or the amount of the
tax refund).
SPEC encourages VITA/TCE coalitions and partners to reach out and find additional financial
institutions to offer services at VITA/TCE sites. To avoid the appearance of endorsement or preferential
treatment, SPEC recommends giving other financial institutions with similar products with the same or
similar terms to be present at the location separate from tax return preparation.
SPEC determined having a representative of a bank or credit union present at the same location as a
VITA/TCE site but separate from the tax return preparation space is not a violation of VSC #3 even if
that bank provides RACs/RALs as part of its overall business.
The partner operates a paid tax service in addition to having a VITA site in the same facility. The
volunteer reviews the income documents and determine the taxpayer’s total income is above the VITA
income limit. The volunteer then directs customers to their paid service for taxpayer convenience, so
they do not have to seek services elsewhere. You explain that this is a violation of VSC #3. Partner
used taxpayer information gained during the Intake/Interview process for direct personal benefit to their
organization.
Chapter 7: Volunteer Standards of Conduct 57
Your primary business includes selling health insurance policies. During the interview, you find out the
taxpayer lost access to health insurance in January of the current year. You cannot offer to sell the
taxpayer health insurance through your business.
VSC #4 – Do not knowingly prepare false returns.
It is imperative that volunteers correctly apply tax law to the taxpayer’s situation. While it can be a temptation
for a volunteer to bend the law to help taxpayers, this will cause problems down the road for the taxpayers.
Volunteers must not knowingly prepare false returns.
Trust in the IRS and the local sponsoring organization is jeopardized when ethical standards are not followed.
Fraudulent returns can result in unwanted taxpayer interaction with the IRS. The taxpayer may be required to
pay additional tax, plus interest and penalties, resulting in an extreme burden. In addition, the taxpayer may
seek damages under state or local law from the SPEC partner for the volunteer’s fraudulent actions. Even so,
the IRS would still seek payment of the additional taxes, interest, and penalties from the taxpayer.
To report suspected violations or concerns which you have emailing SPEC Headquarters at wi.voltax@
irs.gov. The email should include your name, contact number, site name, and a detailed description of
the incident including the individual’s full name, date the incident occurred, and the number of taxpayers
affected by the violation.
A volunteer preparer told the taxpayer that cash income does not need to be reported. The return was
completed without the cash income. The volunteer preparer has violated this standard. The quality
reviewer simply missed this omission, and the return was printed, signed, and e-filed.
The quality reviewer missed this omission, and the return was printed, signed, and e-filed. Since the quality
reviewer did not knowingly allow this return to be e-filed incorrectly, the quality reviewer did not violate this
standard. Do not to confuse an unethical action with a lack of knowledge or a simple mistake.
A volunteer prepares a fraudulent return by knowingly claiming an ineligible dependent. The tax
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