Scope of Volunteer Tax Return Preparation Services
The IRS training materials online and in print are designed for classroom and self-study training environments. They contain technical and administrative guidance to accurately complete and file the following returns and supporting schedules and forms (at a minimum).
- Form 1040 ( U.S.Individual Income Tax Return) and 1040 Schedules A, B, D, C-EZ, EIC, M, R and SE.
- Form 1040-A ( U.S.Individual Income Tax Return) and 1040-A Schedules 1, 2, 3 and EIC.
- Form 1040-EZ ( U.S. Individual Income Tax Return for Single and Joint Filers with No Dependents)
- Form 1040-NR ( U.S. Nonresident Alien Income Tax Return)
- Form 1040NR-EZ ( U.S. Income Tax Return for Certain Non-resident Aliens with no Dependents)
- Form 1040-PR (Planilla para la Declaración de la Contribución Federal Sobre el Trabajo por Cuenta Propia - Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fida De Puerto Rico)
- Form 1040-X (Amended U.S. Individual Income Tax Return)
- Form 1041, Beneficiary's Share of Income, Deductions, Credits, etc. (Certain flow-through income from Schedule K-1) Limited Scope
- Form 1065, Partner's Shares of Income, Credits, Deductions, etc. (Certain flow-through income from Schedule K-1) Limited Scope
- Form 1120-S, Shareholder's Share of Income, Credits, Deductions, etc. (Certain flow-through income from Schedule K-1) Limited Scope
Publication 4555-e is guidance for instructors who teach volunteers how to prepare tax returns using Link and Learn Taxes or the printed VITA/TCE Training Guide (Publication 4491). Pub. 4555-e contains the following information:
- Instructor preparation tools
- A checklist for teaching each lesson
- Lessons, problems, exercises and online tools for each curriculum
- Answers to frequently asked instructor questions
- Links to online and orderable training resources
Publication 1084, Site Coordinator Handbook, contains a complete overview of the volunteer programs and other critical program information including quality requirements and product- ordering and certification guidelines.