As a seasoned volunteer site, your site may be preparing prior year tax returns. Our goal is to ensure that you are equipped with the necessary tools to prepare accurate prior year returns. We recommend that volunteer sites only prepare the last three prior year returns.
The following procedures will assist your site in preparing accurate returns for prior years:
Volunteer Certification
Every effort should be made to secure experienced (at least two years of experience) volunteers for preparing prior year returns. Volunteers preparing prior year returns must be certified at the intermediate or advanced levels (current year), however, if the level of the return is more advanced, the preparers' level must be comparable.
Software
Sites must use tax preparation software to prepare prior year returns. If your site uses TaxWise software, the tax year’s final version of the software issued by TaxWise will contain the federal and state software needed to prepare the returns. The state returns can be downloaded on the TaxWise CD using the applicable state's website. If your site does not have the final version, you may contact TaxWise Customer Support at 1-800-411-6391 to request a copy. You may use your EFIN and Registration Code issues for the appropriate year or you may use the generic EFIN and codes provided in Publication 3189, Tax Year 2011, e-File Administration Guide. If your site used TaxWise Online (TWO), you may access the prior year software using the following URLs:
Reference Material
Publication 17, Your Federal Income Tax for Individuals; Publication 4012, Volunteer Resource Guide; and all Volunteer Tax alerts must be available for prior years. TaxWise software includes both the Publication 17 and Publication 4012. This is located on the TaxWise CD in the document folder.
Intake and Interview Sheet, Form 13614-C
A prior year Intake and Interview sheet must be completed for every prior year tax return to ensure taxpayer information did not change from year to year. Please contact your SPEC relationship manager if you do not have a copy of the Intake and Interview sheet for the applicable prior years. They can also be obtained by accessing www.irs.gov on the Partner page at the following links:
Quality Review Checklist
Each site must perform a quality review on every prior year tax return prepared by using Section C of Form 13614-C. The quality review must be conducted by a volunteer who has been certified at the intermediate level at a minimum for the current tax year.
Maintaining Taxpayer Information
Internal Revenue Code 7216 guidance must be followed if taxpayer data will be maintained for any purpose other than preparing tax returns. Please refer to the current Publication 4299, Privacy, Confidentiality and Volunteer Standards of Conduct, for additional guidance.
How to File: Tax year 2010 can be e-filed, however, 2009 and earlier years cannot be electronically filed. Therefore, 2009 and earlier years must be printed from the system and provided to the taxpayer with the proper address to mail their return. If there is a balance due, the taxpayer should mail payment with the return. VITA/TCE volunteers must not accept balance due payments. Taxpayers can also visit the local field Tax Assistance Centers to deliver the completed return and/or full pay balance due returns.
If a taxpayer requests return preparation for returns older than three years, or if the site is unable to prepare prior year returns, please research www.irs.gov to secure the address of the closes IRS TAC office that will prepare prior year returns.
Note: Not all IRS TACs will offer prior year return preparation. Based on IRM 22.30.1.3.10.1, Return Preparation Criteria, designated IRS TACs will prepare prior year returns for six years. Prior year and amended returns that meet the criteria can be prepared year roung, but there is no guarantee the taxpayer will receive prior year return preparation during the filing season, unless this criteria is met and appointments are available.
Correct Site Identification Number: To allow sites credit for filing prior year returns, the proer defaults must be set in TaxWise to ensure prior year returns contain the correct SIDN.
Available Publications and References
If the taxpayer is unable to make full payment, the following products are available to assist taxpayers:
(Pub. 4750) and brochure (Pub. 4742) titled, Haven't Filed Your Federal Tax Returns in a While?, and Publication 4750 are now available to promote the filing of prior year returns. Your site may wish to order the brochures and posters to assist in your outreach efforts.
The above publications are available at your local IRS SPEC office or can be ordered by calling 1-800-829-3676. Call 1-800-829-1040 for your nearest site locations.
If your site does not have the necessary tools to prepare a prior year return, please check the list of local IRS Taxpayer Assistance Centers for this service and refer the taxpayer.
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