The IRS provides both paper and electronic products to assist volunteer tax preparers in achieving the goals of providing high quality services and preparing an accurate return each and every time. The products and information on this page are used by participants in the Volunteer Income Tax Assistance and Tax Counseling for the Elderly Programs. 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, 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. (Schedule K-1) Limited Scope
- Form 1065, Partner's Shares of Income, Credits, Deductions, etc. (Schedule K-1) Limited Scope
- Form 1120-S, Shareholder's Share of Income, Credits, Deductions, etc. (Schedule K-1) Limited Scope
Publication 1084, Site Coordinator Handbook, contains a complete overview of the volunteer programs and training information, along with product ordering and certification guidelines.
The Curriculums and Training Delivery Methods
All individuals, including IRS employees participating in the VITA and TCE Programs, who answer tax law questions, instruct tax law, prepare or correct tax returns and/or conduct quality reviews of completed tax returns must be certified.
There are seven courses of study — Basic, Intermediate, Advanced, Military, International, Foreign Students and Scholars, and residents of Puerto Rico.
Each course is performance based and uses a process-based approach to engage students in the tax return preparation process. The courses for foreign students and scholars and for Puerto Rico residents are available only on Link & Learn Taxes. The other five courses are available both on Link & Learn Taxes and in print.
Link & Learn Taxes is the preferred method for volunteer training. Each course has its own curriculum and certification track and allows some flexibility for delivery.
The Electronic Tax Software Practice Lab connects the student to the tax preparation software used at volunteer sites. The Lab is accessible through Link & Learn Taxes.
By completing the problems and exercises (Publication 4491-W) and completing the scenarios in the VITA/TCE test/return (Form 6744), the volunteer gains hands-on experience preparing tax returns using tax preparation software. The Practice Lab supports the following training methods:
Training Kits and Other Resources
The printed training products are available in three different kits. Many of the products in the kits are available electronically. Publication 4012, the Volunteer Resource Guide, is used during training and at the tax preparation site. It is posted on IRS.gov twice a year for two weeks in October and December.
Tax law changes implemented after the products are printed are published in Publication 4491-X. In addition to instructional guidance for new legislation, the Publication also contains pen-and-ink changes to the products in the volunteer training kits. Publication 4491-X is available on the IRS Forms and Publications page in mid-December.
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