All volunteer tax return preparers must be certified to prepare taxes and perform quality reviews of returns.  Students must pass the applicable course test—Basic, Intermediate, Advanced, Military, or International in order to perform these duties. All volunters must be certified in Basic. Volunteers can stop at Basic or proceed with other courses and applicable certification. Volunteers can only prepare and quality review tax returns for the level at which they have been certified. The passing score for certification for each course is a minimm score of 80%. 

Here is the link to the volunteer return preparation test, Form 6744. (This product is 17 mgs - please allow a few moments for your browser to load it.)

There are five tests which correspond to the five courses: Basic, Intermediate, Advanced, Military and International. Volunteers who wish to be certified in Advanced, Military or International must pass Basic and Intermediate with a minimum score of 80%.

In addition, there are supplemental training courses available on Link & Learn Taxes for Puerto Rico and Foreign Students and Scholars. Certification guidelines for each are explained below.

Puerto Rico Certification

This year, there are two levels for Puerto Rico training and certification. Level I covers basic tax law topics and Level II covers advanced issues. A prerequisite for the Puerto Rico levels is the Basic VITA/TCE training and certification. After successfully completing Basic certification, volunters can proceed to Puerto Rico Level I. Volunteers must pass the Level I test with a minimum score of 80% to certify. Students can stop there or proceed to Puerto Rico Level II. For Level II certification, students must achieve a minimum passing score of 80%. Volunteers can only prepare and quality review tax returns for the level at which they have been certified.

Foreign Student and Scholar Certification

This course covers the determination of residency status and application of treaty benefits in addition to other federal tax issues commonly faced by foreign nationals. This certification path represents tax law as it applies to International Scholars and Students who must file a U.S. income tax return. Students must successfully complete the test at an overall 80% proficiency to earn VITA/TCE certification.