p4671--2026-04-00.pdf

PDF 5 MB Posted May 1, 2026

Attached to: Volunteer Income Tax Assistance (VITA) Matching Grant
Opportunity number: VITA-2027
Issued by: Department of the Treasury

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Written by GovTribe AI · May 2, 2026

This document is the VITA Grant Program Overview and Application Instructions (Publication 4671, Rev. 4-2026) published by the Internal Revenue Service. The VITA (Volunteer Income Tax Assistance) Grant Program provides matching grants to eligible organizations to deliver free federal income tax return preparation services to underserved and low-to-moderate-income populations. The program operates with a one-year period of performance from October 1 through September 30, with grant awards typically announced by October 1. The IRS awards grants on a three-year cycle, with years two and three funded subject to satisfactory performance and availability of appropriations. Grant recipients must provide dollar-for-dollar matching funds in cash or allowable third-party in-kind contributions. Applications are accepted annually during May 1-31 and must be submitted exclusively through Grants.gov; mailed applications are not accepted.

Eligible applicants include private or public non-profit organizations with IRS tax-exempt status, colleges and universities, local government agencies, federally recognized Indian Tribal governments, and regional coalitions with a lead eligible organization. Organizations must demonstrate federal tax compliance, including filing all required returns and paying all taxes, penalties, and interest. The application requires submission of Standard Form 424, Form 14335 (Contact Information), Form 13533 (VITA/TCE Partner Sponsor Agreement), Form 13977 (Budget Plan), Form 13978 (Projected Operations), a comprehensive narrative addressing program experience and quality controls, civil rights compliance documentation, and financial operations information. The narrative is scored across seven criteria: Experience with Low Income/Return Preparation (0-64 points), Strength of Program (0-50 points), VITA Target Audience (0-38 points), Ability to Partner or Collaborate (4 points), Sustainability and Growth Strategy (0-4 points), Quality Control Process (0-20 points), and Program Measures (0-20 points). Federal funds cannot be used to purchase tax preparation software or pay return preparers directly, but can support personnel such as coordinators, clerical staff, instructors, and quality reviewers. Financial Education and Asset Building services are limited to 10 percent of the award amount. Recipients must serve primarily taxpayers at or below Earned Income Tax Credit income limits, with at least 90 percent of individuals served meeting this requirement.

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VITA Grant Program Overview and Application Instructions

Volunteer Income Tax Assistance

Publication 4671 (Rev. 4-2026) Catalog Number 51402Q Department of the Treasury Internal Revenue Service www.irs.gov

Helping You Help Others

VITA Grant Program – Overview and Applications Instructions

� I

Important Contact and Website Information Grant Program Office 401 W. Peachtree Street, NW Stop 420-D Atlanta, GA 30308 E-mail address: Grant.Program.Office@irs.gov (E-mail is the preferred method of communication.)

VITA Grant Program on irs.gov www.irs.gov/individuals/irs-vita-and-tce-grants

Become an IRS Partner to Help in Your Community www.irs.gov/Individuals/Become-an-IRS-Partner-to-Help-in-Your-Community

IRS Civil Rights Unit

202.317.6925 (not a toll-free number) E-mail: civil.rights.division@irs.gov

Determination Letter from IRS (Tax Exempt and Government Entities) 877.829.5500

Federal Tax Compliance Verification (Internal Revenue Service)

877.829.5500 (tax exempt and government entity returns)

800.829.4933 (business and specialty tax returns)

866.699.4096 (excise tax and Form 2290 returns)

General IRS Information 800.829.1040 www.irs.gov

System for Award Management (SAM) www.sam.gov

Online Grant Announcement and Application Submission www.grants.gov Helpdesk: 800.518.4726 Email: Support@grants.gov

Department of Health and Human Services (HHS) Payment Management System (PMS) pms.psc.gov Helpdesk: 877.614.5533 E-mail: PMSSupport@psc.hhs.gov

Sub-award and Executive Compensation Reporting www.USASpending.gov www.fsrs.gov mailto:Grant.Program.Office@irs.gov https://www.irs.gov/individuals/irs-vita-and-tce-grants https://www.irs.gov/individuals/volunteer-income-tax-assistance-vita-grant-program-faqs https://www.irs.gov/Individuals/Become-an-IRS-Partner-to-Help-in-Your-Community mailto:civil.rights.division@irs.gov https://www.irs.gov https://www.sam.gov https://www.grants.gov mailto:Support@grants.gov https://pms.psc.gov mailto:PMSSupport%40psc.hhs.gov?subject= https://www.USASpending.gov https://www.fsrs.gov

� II

Important Reminders Please review this publication in its entirety. Failure to modify an application from a prior year’s submission may result in lower technical scores or ineligibility. Summarized below are key changes and important reminders.

Period of Performance – The period of performance now covers one year – October 1 through September 30.

Detailed Budget and Matching Funds Documentation – Prepare to submit a detailed budget and matching funds documentation within 20 days from the date on the award notice. Matching funds documentation may be submitted with the application if available.

Financial Education and Asset Building (FEAB) Services – Federal funds can be used for FEAB services. FEAB expenses are limited to 10% of award amount.

Quality Reviews – Expenses incurred in support of performing a quality review are allowable.

Customers Served – VITA programs that receive a VITA grant must primarily serve low-to-moderate-income taxpay-ers. At least 90 percent of individuals served must not exceed the maximum income limits for Earned Income Tax Credit (EITC) eligibility for the tax year. VITA grant recipients may provide tax preparation assistance to some taxpayers with income in excess of this annual Adjusted Gross Income (AGI) limitation without jeopardizing their grantee status.

Minimum Federal Returns Expected (MRE) – Please note that actual production expected of a recipient may differ from what is proposed in your plan. IRS considers production captured in IRS systems. For returning and multi-year applicants, evaluators will consider prior Minimum Return Expectation (MRE) performance as part of the VITA Target Audience score. Failure to meet the prior award MRE without adequate explanation, documented corrective action, or demonstrated capacity improvements may result in a lower score in this section.

Frequency of Application Announcement – The VITA Grant opportunity will be open annually. The IRS will award a grant for a three-year period. The second and third years will be funded subject to satisfactory performance, compliance with program terms, and availability of appropriated funds. Funds awarded in a subsequent year may or may not be the same as awarded in the prior year. Multi-year recipients must submit an application annually to renew their grant.

Grants.gov – All applications must be submitted using Grants.gov. Mailed applications will not be accepted. It is impera-tive that interested applicants ensure their access to Grants.gov is current prior to the application due date.

Return Growth Expected – Successful applicants demonstrate incremental increases in the number of federal tax returns prepared each year. All grant agreements include the minimum federal returns to be accomplished by your program.

Tax Compliance Requirement – This includes filing all required federal information and tax returns and payment of all federal tax, penalties, and interest. Don’t let failure to meet these requirements be the reason your organization is not awarded. Confirm your compliance.

Contact Information Required with Application – Applicants MUST submit a Form 14335, Contact Information for VITA and TCE Grant Programs, with every application. Make sure this form is completed in its entirety and that the person listed as the tax matters contact on the Form 14335 is a person authorized to receive and discuss the return information of the applicant.

Standard Form 424, Application for Federal Assistance – On the SF424, Block 2, Type of Application, applicants MUST select New or Continuation. Continuation is ONLY for current recipients that have an existing Multi-Year Award and submitting an abbreviated application during grant cycle year 2 or 3. Check your current Form 13981 for your cur-rent grant cycle.

Form 13533, VITA/TCE Partner Sponsor Agreement – All applicants, new and multi-year, must have a current signed F13533 on record with their local Taxpayer Services SPEC office.

https://www.irs.gov/pub/irs-pdf/f14335.pdf https://apply07.grants.gov/apply/forms/sample/SF424_4_0-V4.0.pdf https://www.irs.gov/pub/irs-pdf/f13533.pdf https://www.irs.gov/pub/irs-pdf/f13533.pdf

� III

Table of Contents

Important Contact and Website Information �� I

Important Reminders �� II

VITA Grant Objectives �� 1 Measures of Success �� 1

Publication Overview �� 1

VITA Program Overview and Requirements �� 3 Program Overview �� 3

Tax Return Preparation Methods �� 3

Tax Preparation Software �� 4

Online Training �� 4

VITA/TCE Courses and Certifications �� 5

Computers for Volunteers �� 5

Administrative Requirements �� 6

QSR #1 – Certification �� 6

QSR #2 – Intake/Interview & Quality Review Process �� 7

QSR #3 – Confirming Photo Identification and Taxpayer Identification Numbers (TIN) �� 7

QSR #4 – Reference Materials �� 8

QSR #5 – Volunteer Agreement �� 8

QSR #6 – Timely Filing of Tax Returns �� 8

QSR #7 – Civil Rights �� 8

QSR #8 – Correct Site Identification Number (SIDN) �� 9

QSR #9 – Correct Electronic Filing Identification Number (EFIN) �� 9

QSR #10 – Security, Privacy, and Confidentiality �� 9

Customer Service Requirements �� 10

� IV

Eligibility Requirements �� 11 How Do I Determine If I Am Eligible? �� 11

Eligible Organization �� 11

Tax Compliance �� 12

Cost Sharing or Matching Funds �� 13

Debarment or Suspension �� 14

Audits Under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards, 2 CFR Part 200 �� 14

Timely Submission of Reports �� 14

Before Starting Your Application �� 15 Unique Entity Identifier (UEI) �� 15

System for Award Management (SAM) �� 15

Grants.gov Registration �� 16

State Review Required Under Executive Order 12372 �� 16

What to Include in the Application �� 17 Application Components �� 17

Application for Federal Assistance, Standard Form 424 �� 20

Narrative �� 23 I. Program Plan Section �� 24

A. Experience with Low Income and/or Return Preparation – 0-64 points �� 24

B. Strength of Program – 0-50 points �� 25

C. VITA Target Audience – 0-38 points �� 25

D. Ability to Partner or Collaborate with Multiple Organizations – 4 points �� 27

E. Sustainability and Growth Strategy – 0-4 points �� 27

F. Quality Control Process – 0-20 points �� 27

G. Program Measures – 0-20 points �� 28

II. Civil Rights Section �� 28

III. Financial Operations Section �� 30

� V

Assurances and Certifications �� 32 Civil Rights Review �� 32

Lobbying �� 33

Trafficking Victims Protection Act of 2000 �� 33

Federal Funding Accountability and Transparency Act �� 34

Unique Entity Identifier and System for Award Management �� 34

Corporate Felony Convictions �� 34

Crimes Involving Fraud, Bribery, or Gratuity �� 34

Buy American Act �� 35

Other Applicable Laws and Regulations �� 35

Submitting Your Application �� 36

What Happens Once My Application is Submitted �� 37 Incomplete Applications �� 37

Confirmation of Eligibility �� 38

Evaluation and Selection Process �� 39 Technical Evaluation �� 39

Grant Program Office Evaluation �� 39

Geographic Dispersion of Grants �� 40

Prior Year Grant Performance �� 40

Federal Tax Compliance �� 40

Award Recommendation �� 40

Award Notification �� 41 What Happens if I’m Not Awarded �� 41

Appeals Process �� 41

Freedom of Information Act �� 41

What Happens After I’m Awarded �� 41

Budget Formulation �� 42

Indirect Cost Rate Usage �� 45

� VI

Federal Funds as Match �� 46

Simplified Method for Volunteer Return Preparation Recordkeeping �� 46

Documentation Required for Matching Funds �� 48

Supporting Matching Funds Documentation �� 48

Appendix A – VITA Grant Application Components �� 50 Exhibit 1 – Standard Form 424, Application for Federal Assistance �� 50

Exhibit 2 – List of Assurances and Certifications �� 61

Exhibit 3 – Form LLL, Disclosure of Lobbying Activities �� 64

Exhibit 4 – Standard Form 13977, VITA Grant Budget Plan �� 65

Exhibit 5 – Standard Form 13978, Projected Operations �� 70

Appendix B – Additional Aids in Applying for a Grant �� 73 Exhibit 1 – Common Allowable/Unallowable Expenses �� 73

Exhibit 2 – Matching Funds Supporting Documentation – Example of Letter �� 74

Exhibit 3 – Intergovernmental Review (SPOC List) �� 75

Glossary/Definitions of Terms �� 78

VITA Grant Objectives� 1

VITA Grant Objectives In December 2007, Congress first appropriated funds to the Internal Revenue Service (IRS) to establish and administer a matching grant program for community volunteer income tax assistance. Each year since, Congress has appropriated annual funding for the program. This funding allows the Stakeholder Partnerships, Education and Communication (SPEC) organization within the IRS to provide grants to partner organizations to achieve the following program objectives:

• ��Enable the Volunteer Income Tax Assistance (VITA) Program to extend services to underserved populations in hardest-to-reach areas, both urban and non-urban;

• ��Increase the capacity to file returns electronically;

• ��Heighten quality control;

• ��Enhance training of volunteers; and

• ��Improve significantly the accuracy rate of returns prepared at VITA sites.

The Taxpayer First Act made the VITA matching grant program permanent.

The VITA Grant program provides support to help organizations grow their existing programs. Although we may occasionally award an organization that has no experience with the VITA program, most recipients have extensive experience. Interested applicants are encouraged to gain experience prior to applying for a grant. We found that experienced organizations are more likely to successfully deliver the objectives of the grant.

Because the VITA grant is in support of the VITA Program, grant recipients are required to follow existing guidance governing VITA site operations and to file all eligible returns electronically. The IRS provides the software for filing electronically. General information about the program is included in this publication; however, the Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, provides guidance on the operation of VITA sites and should be consulted for current program requirements. Publication 5683 is available on IRS.gov.

Measures of Success

• ��Grant recipients are expected to achieve 100% of the return goal specified in their grant agreements.

• �Grant recipients are expected to become more efficient each year with grant funds provided for their program.

• Grant recipients are expected to show incremental increases in return preparation each year.

Publication Overview This publication provides the general requirements for the VITA Program along with criteria and guidelines to help determine whether you are eligible to become a VITA grant recipient. Detailed instructions are included to assist in preparing your application. Carefully review the information contained in this publication before completing your application. Incomplete, inaccurate, and late applications will not be considered for a grant. In addition, technical ranking occurs simultaneously with Grant Program Office (GPO) evaluation. Any missing information identified by the GPO during its evaluation may not be considered by technical evaluators. It is the responsibility of the applicant to ensure all information is submitted. Incomplete applications meeting basic eligibility will be scored based on the infor-mation available at time of review. Therefore, it is extremely important that the application is complete. Note: A glossary is included to assist in understanding terms used in this publication.

The period of performance is October 1 through September 30. IRS anticipates awarding grants by October 1.

The amount of each award is dependent on the applicant’s proposed program plan to reach its targeted populations and returns expected to be prepared in the program. The annual appropriation determines the total amount awarded.

Expenses incurred in excess of the funds awarded are not reimbursable by the IRS. It is important to note that funding is subject to congressional appropriation for the VITA Grant Program.

https://www.irs.gov/pub/irs-pdf/p5683.pdf

VITA Grant Objectives� 2

Applications must be submitted using Grants.gov. Interested applicants should register early and become familiar with Grants.gov requirements prior to the due date of the application. If you are awarded a grant, refer to Publication 4883, Grant Programs Resource Guide, for program expectations and reporting requirements. Publication 4883 is located on IRS.gov.

E-mail is the preferred method of submitting questions regarding this program to the GPO.

• E-mail to Grant.Program.Office@irs.gov;

• Mail to Grant Program Office, 401 West Peachtree Street, NW, Stop 420-D, Atlanta, GA 30308

VITA Grant Program Timeline

Application period May 1 – May 31

Review and evaluation June 1 – September 30

Notification of selection/non-selection October 1

Project Period/Period of Performance October 1 – September 30

Note: If May 31 falls on a weekend or holiday, the application must be submitted by the next business day

Statutory Authority & What it Means Operationally

The Volunteer Income Tax Assistance (VITA) Grant Program is authorized by Internal Revenue Code (IRC) § 7526A, enacted by the Taxpayer First Act. Under this authority, the IRS may award matching grants (subject to the availability of appropriations) to eligible entities to operate a qualified return preparation program serving applicable taxpayers.

Because the VITA grant is established in statute as a matching grant program with defined program characteristics, applicants should plan operations and budgets with the following statutory requirements in mind:

• A dollar-for-dollar (1:1) match is required. Applicants must propose and be prepared to document non-federal cash and/or allowable third-party in-kind support at least equal to the federal funds requested. Indirect costs may not be counted as match.

• Service delivery is focused on “applicable taxpayers.” Your program design and projected operations should reflect that the VITA program is intended to serve eligible populations, and your return volume projections should be consistent with program requirements (for example, projected return counts and the expectation that the program predominantly serves low-income taxpayers).

• Program integrity and quality controls are fundamental. Applicants should ensure their proposed plan supports volunteer training/certification and quality review controls consistent with VITA program requirements.

• Awards are discretionary and competitive. The IRS makes award decisions consistent with the statute and available appropriations. Applicants should treat submission of an application as a request for consideration, not an entitle-ment to funding.

Please review the VITA Grant webpage (address available on inside cover of publication) for additional information about the program. Interested applicants should also review Publication 5247, Volunteer Income Tax Assistance (VITA) Terms and Conditions, and Publication 4883, Grant Programs Resource Guide, for program requirements should an award be offered. Both publications contain important information about the terms and conditions of the grant along with information on:

• ��Accessing grant funds;

• ��Oversight of sub-recipients;

• ��Budget and matching funds administration;

• ��Reporting requirements;

• ��Communication; and

• ��Reviews.

https://www.grants.gov https://www.irs.gov/pub/irs-pdf/p4883.pdf https://www.irs.gov/pub/irs-pdf/p4883.pdf mailto:Grant.Program.Office@irs.gov https://www.irs.gov/individuals/irs-vita-grant-program https://www.irs.gov/pub/irs-pdf/p5247.pdf https://www.irs.gov/pub/irs-pdf/p4883.pdf

VITA Program Overview and Requirements� 3

VITA Program Overview and Requirements Program Overview The existing VITA Program administered by the IRS originated with the Tax Reform Act of 1969 as part of the increased emphasis on taxpayer education programs. The VITA Program offers free tax help for low to moderate income individuals (defined by the earned income tax credit (EITC) threshold), persons with disabilities, persons with limited English profi-ciency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly. Trained VITA volunteers prepare basic income tax returns.

The growth and success of the VITA Program is attributed to a business model that leverages the resources of partners who are established in the community. The leveraging of partner resources began in 2000 with the reorganization of the IRS and the creation of the SPEC organization. In 2010, the IRS expanded services using facilitated self-assistance. This offers an alternative for sites with limited volunteer resources by offering assistance to taxpayers who wish to prepare their own returns.

The IRS established certain requirements for participation to ensure consistent treatment of taxpayers and accurate return preparation. Additional information, along with any forms mentioned, are in Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators. This publication along with any forms covered in the publication are found at IRS.gov.

Each VITA Grant recipient must operate within the established guidelines and requirements of the VITA Program.

Tax Return Preparation Methods The VITA program expanded the tax return preparation methods to coincide with the advancement in technology. The methods are:

Traditional – This method involves face-to-face interaction with the taxpayer while screening, preparing, and quality reviewing the tax return. The taxpayer signs the returns before leaving the site. Generally, all activities are performed in one visit.

Virtual – This method uses two locations – an intake site and a preparation site – to assist the taxpayer. Taxpayers provide their information at the intake site where volunteers secure tax related documents and confirm the taxpayer’s identity. The information obtained at the intake site is provided to the preparation sites using mail, fax, scanned docu-ments, or another approved method to facilitate the return preparation. The individual preparing or quality reviewing the return discusses the return with the taxpayer by phone or video. Signatures are obtained from the taxpayer by mail, fax scanned documents or another approved method before e-filing the returns. This method is often used to service remote locations; however, it can be used anywhere. It expands the opportunity to offer services to the disabled and elderly communities as well as those with transportation or other issues.

Facilitated Self-Assistance (FSA) – This method provides taxpayers the opportunity to prepare and e-file their own return using a question based return preparation software. Taxpayers can choose from a variety of online software op-tions based on the taxpayer’s age, adjusted gross income, state of filing and other factors. Qualified taxpayers receive free federal and state filing services. Certified volunteers are available to assist the taxpayers should they have questions.

Three FSA site types are in use:

• Fusion – These sites are generally located with traditional or virtual sites and offer the opportunity for taxpayers inter-ested in avoiding long lines, extended wait time, or visiting at another time, the opportunity to prepare a return on their own. Operating from a physical site, these locations will be open certain hours/days.

• Stand-alone – These sites offer only taxpayer preparation (no traditional or virtual service provided) of returns and meet the need for taxpayers without ready access to a computer or Internet connection. Operating from a physical site, these locations will be open certain hours/days.

VITA Program Overview and Requirements� 4

• Remote – These sites are internet-based. Partners place links on their website that allow taxpayers to access the online software option and prepare their own return from anywhere at any time. Assistance of certified volunteers is limited to the hours posted and contact between the volunteer and taxpayer may be by phone, web chat or email depending on the option offered by the partner.

VITA Grant recipients may count federal returns prepared using any of these three methods. However, grants will not be awarded to partners who offer only remote, internet-based Facilitated Self-Assistance (FSA) sites. Additional information on the VITA program is available on IRS.gov on the Partner and Volunteer Resource Center web page.

Tax Preparation Software The IRS provides tax preparation software for its tax preparation sites free of charge. VITA Grant funds cannot be used to purchase tax preparation software. Three products are available – desktop, online and self-preparation. Current users of desktop and new sites are strongly encouraged to consider the benefits of online software and use it when practical.

Advantages of this product include:

• No installation on individual computers – Program maintained on software provider’s server. Desktop users must install the software on their own computers.

• �No updates required – Program is updated by software provider. Desktop users must download and update all computers. Failure to timely install updates result in the rejection of returns.

• No need to backup and restore returns to a central computer for transmission – Data is already on the software provider’s server. Desktop users must backup and restore returns to their central computer designated for trans-mission since only one computer per site may transmit returns.

• Remote access to troubleshoot problems – The software provider has the ability to see what the user sees.

• Improved security

˚ No data stored on individual computers. Data is securely stored at the software provider’s secured facility. Desk-top users store data on individual computers.

˚ The software provider uses software to reduce threat of hackers and detect intrusion attempts. Desktop users don’t always have this additional layer of protection.

• Access from any computer with proper identification and broadband Internet – Product is immediately available for use. Desktop product must be shipped and installed.

• Improved design – Easier access overall to tools used for return completion. Accessing some tools using the desk-top product requires more steps.

Online Training All volunteers must register and certify via Link & Learn Taxes (LLT) which is the web-based training program that links volunteers to quality e-learning solutions. LLT is available on IRS.gov and can be found by using the key word search Link & Learn Taxes. This fun, interactive training teaches the basics to accurately prepare income tax returns for individuals AND users can obtain volunteer certification along the way at their own pace! Students will make their way through lessons that include tax topics, case studies, and interview simulations. LLT uses pop-up windows to connect to forms, publications and other resource materials and presents tax law through a variety of adult learning strategies including graphics, real world scenarios, and interview practice. Users can review the tax law material, listen to mock interviews, and complete sample tax return preparation scenarios. This training prepares SPEC partners and volunteers to provide quality tax return preparation services in their local communities.

https://www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center https://www.irs.gov/individuals/link-learn-taxes

VITA Program Overview and Requirements� 5

VITA/TCE Courses and Certifications Volunteer Standards of Conduct – 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 the VSC certification test.

Intake/Interview and Quality Review – All new volunteer instructors, preparers, coordinators and quality reviewers are required to take Publication 5101, VITA/TCE Intake/Interview and Quality Review Training. Annually, all volunteers must pass the Intake/Interview and Quality Review certification test. Volunteer greeters, screeners, and client facilitators who assign tax returns to preparers or assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take this training and certify.

Site Coordinator – This course covers the basic requirements to carry out the responsibilities of managing their sites.

Basic – This course covers the completion of wage-earner type returns including wages, interest, Social Security in-come, and some adjustments and credits. Volunteers serving as return preparers and quality reviewers must certify in this course at a minimum.

Advanced – This course covers the completion of the full scope of returns prepared by the volunteer tax return prepara-tion programs including capital gains and losses and more complex pension issues. This standalone course requires no tax law prerequisites. All VITA/TCE tax law instructors must certify in this course at a minimum.

Over-The-Phone Interpreter (OPI) – To receive an OPI PIN for a site, volunteers must pass the OPI test in LLT.

Military – This course covers domestic military topics. It requires certification in Advanced as a prerequisite. Military rep-resentatives or instructors who go overseas to help or teach must certify in both Military and International courses.

International – This course covers the completion of returns for taxpayers, both military and non-military, living outside the United States and includes the foreign earned income exclusion and foreign tax credit. It requires certification in Advanced as a prerequisite.

Puerto Rico – This course covers topics for U.S. citizens /bona fide residents of Puerto Rico who must file a U.S. federal income tax return. It requires certification in Basic or Advanced as a prerequisite.

Foreign Student and Scholar – Volunteer tax return preparers who help foreign/international students and scholars in preparing their returns use this course. It covers determination of residency status and application of tax treaties in addi-tion to other federal tax issues commonly faced by foreign nationals. This course requires no prerequisites.

Federal Tax Law Update Test for Circular 230 Professionals – This course certifies VITA/TCE volunteers with the pro-fessional designation of attorney, Certified Public Accountant and Enrolled Agent, on new provisions and tax law chang-

es. Volunteers with the Federal Tax Law Update Test for Circular 230 Professionals certification can prepare, or quality review all returns within the scope of the VITA/TCE Program. Volunteers may choose the Federal Tax Law Update Test for Circular 230 Professionals test or the traditional certification path. SPEC partners may have other certification require-ments; volunteers must check with the sponsoring partner.

Link & Learn Taxes is available 24/7 for training and certification beginning in early November. The IRS also provides volunteer training with its Publication 4491, VITA/TCE Training Guide, which is accessible on IRS.gov.

Computers for Volunteers Although the IRS provides a small quantity of laptops and printers for use at existing sites, new and current program sponsors are encouraged to include funding for computers and printers as a budgeted item in the grant proposal when community resources are not available.

https://www.irs.gov/pub/irs-pdf/p4491.pdf

VITA Program Overview and Requirements� 6

Administrative Requirements Administrative requirements include but are not limited to the following:

• �Work closely with your local SPEC Territory representative to establish a VITA Program in your community. Planning generally begins in early June.

• �Provide volunteer tax preparation services free of charge.

• �File all eligible returns electronically. The IRS provides the tax preparation software to use.

• �Submit all required forms timely to the local territory, such as:

˚ Form 13715, Volunteer Site Information Sheet. This information is transferred to an IRS data base and is sub-sequently used to inform the public of the site location, hours of operation, and other pertinent information. It is used to track program performance.

˚ Form 13206, Volunteer Assistance Summary Report. Listing of all volunteers working at VITA sites and in-cludes the dates the volunteers received certification and their level of training.

˚ Form 13533, VITA/TCE Partner Sponsor Agreement. A signed commitment to serve as a partner for the VITA an TCE Programs and uphold all required standards.

• Follow all the Quality Site Requirements. An explanation of these requirements is outlined later in this publication.

• �Ensure volunteers are properly trained to the level of returns they prepare. The IRS provides electronic and printed training materials. Information on training availability can be found in Publication 5683 or at www.irs.gov, keyword search Link & Learn Taxes or Volunteer Training Curriculums.

• Monitor the quality and technical proficiency of your volunteers on an on-going basis.

• Conduct meetings, issue newsletters, and establish other means of communications to share tax law and other administrative information with your volunteers.

• Consider conducting quality site and return reviews to ensure sites are operating in accordance with the IRS and your established procedures. Note: This is not a requirement of the VITA Program, however, it is recommended. For VITA Grant recipients, these reviews provide you assurance that your sites are adhering to the terms and conditions of the grant.

• �Ensure appropriate record keeping is in place for completing all grant reporting including the final report narrative.

• Ensure ethical operation and implementation of the VITA Program to ensure taxpayer confidence in the program.

The IRS identified ten practices, Quality Site Requirements (QSR), to ensure taxpayers visiting volunteer sites receive quality service and accurate return preparation. Each taxpayer using the services offered through the VITA program should be confident they are receiving accurate return preparation and quality service. All volunteer tax preparation sites in the VITA program must adhere to these requirements.

QSR #1 – Certification Volunteers must complete their certifications using the IRS electronic tests through Link & Learn Taxes (LLT). Volunteers can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification tests. Volunteers’ names and addresses in LLT must match their government issued photo identification. SPEC recommends that volun-teers update their My Account page in LLT with their valid name and address.

New and returning volunteers must take the Volunteer Standards of Conduct (VSC) Training. SPEC encourages returning volunteers to review the VSC training as a refresher. Annually, all VITA volunteers must pass the VSC certification test with a score of 80% or higher prior to working at a site. The training and certification test are available on Link & Learn Taxes and in Publication 4961, VITA/TCE Volunteer Standards of Conduct – Ethics Training.

http://core.publish.no.irs.gov/forms/public/pdf/f13715--2017-09-00.pdf https://www.irs.gov/pub/irs-pdf/f13206.pdf http://core.publish.no.irs.gov/forms/public/pdf/f13533--2015-10-00.pdf https://www.irs.gov https://www.irs.gov/pub/irs-pdf/p4961.pdf

VITA Program Overview and Requirements� 7

New volunteer instructors, preparers, coordinators, and quality reviewers must review Publication 5101, VITA/TCE Intake/Interview and Quality Review Training. Annually, all volunteer instructors, preparers, coordinators, and quality reviewers must pass the Intake/Interview & Quality Review certification test. Volunteer greeters, screeners and client facilitators who assign tax returns to preparers or assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take this training and certify.

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. Tax law certification is an annual requirement. Volunteers who do not help with tax law related issues (for example, greeters, receptionists, equipment coordinators, etc.) are not required to certify in tax law but must still complete the VSC certification test.

All coordinators and alternate coordinators must review Publication 5088, VITA/TCE Site Coordinator Training. Site coordinator training is an annual requirement. All coordinators and alternate coordinators must pass the Site Coordinator Test certification with a score of 80% or higher prior to performing any site coordinator duties.

Volunteers may complete their training by classroom, self-study, or Link & Learn Taxes. Refer to Publication 5683, VITA/ TCE Handbook for Partners and Site Coordinators for a complete illustration of the certification process.

AARP Foundation Tax-Aide uses the information from SPEC’s training materials to create their own training materials for both Site Coordinator training and Intake/Interview and Quality Review Training. They provide all required training for volunteers who instruct, prepare and quality review tax returns. In addition to being covered during their face-to-face training sessions, all volunteers receive appropriate training materials by email and are asked to review those materials again prior to reporting to their sites.

QSR #2 – Intake/Interview & Quality Review Process Intake and Interview – All sites must use Form 13614-C, Intake/Interview and Quality Review Sheet, for every tax return prepared by an IRS-certified volunteer. Form 13614-C guides the IRS-tax law certified volunteer preparer through the interview with the taxpayer and allows them to gather all necessary information for correct return preparation. The volunteer quality reviewer uses the completed tax return, the taxpayer’s supporting documentation and the completed Form 13614-C, to verify the tax return is free from error. Volunteers must also verify that the tax return is within the scope of the VITA/TCE Programs and the volunteer’s certification level. If the return is out-of-scope for VITA/ TCE, the site will not be able to prepare that taxpayer’s return. The taxpayer may need to obtain the assistance of a professional preparer.

Volunteers should avoid referring taxpayers to any particular paid preparer.

Quality Review – Every site must ensure that a complete quality review process is used to confirm that tax law was cor-rectly applied, and the tax return is free from error,…

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