Part 22. Taxpayer Education and Assistance

Chapter 30. Wage and Investment Outreach Procedures

Section 1. Stakeholder Partnerships, Education and Communication (Cont. 1)

22.30.1  Stakeholder Partnerships, Education and Communication (Cont. 1)

22.30.1.3 
Volunteer Return Preparation Overview

22.30.1.3.2 
Volunteer Programs - Headquarters Responsibilities

22.30.1.3.2.3  (10-01-2010)
Volunteer Programs - Territory Office Responsibilities

  1. The territory office has the overall responsibility for management of the volunteer programs at the local level. The territory office and its employees receive direction from the area office. Territory offices and its employees concerns and suggestions are required to be filtered through the area office. The territory office is responsible for direct communication to SPEC local partners and volunteers.

22.30.1.3.3  (10-01-2011)
Volunteer Protection Act of 1997

  1. The Volunteer Protection Act of 1997 is not owned or written exclusively for the IRS. This is a Public Law and relates to businesses that use volunteers to provide services.

  2. Section 6(6) of this Act (42 USC 14505(6)) defines a volunteer as an individual performing services for a nonprofit organization or a governmental entity (including as a director, officer, trustee, or direct service volunteer) who does not receive for those services more than $500 total in a year from the organization or entity as:

    1. Compensation (other than reasonable reimbursement or allowance for expenses actually incurred)

    2. Any other thing of value in lieu of compensation

  3. § 42 USC 14503 (a) states that generally no volunteer of a nonprofit organization or governmental entity shall be liable for harm caused by an act or omission of the volunteer on behalf of the organization if all of the following apply:

    1. Volunteer was acting within the scope of the volunteer’s responsibilities in the nonprofit organization or governmental entity at the time of the act or omission

    2. If appropriate or required, the volunteer was properly licensed, certified, or authorized by the appropriate authorities for the activities or practice in the State in which the harm occurred, where the activities were or practice was undertaken within the scope of the volunteer’s responsibilities in the nonprofit organization or governmental entity.

    3. The harm was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer.

  4. A volunteer, whether a coordinator, sponsor employee, or student, who receives more than $500 per year as compensation for work on the volunteer program would not be protected from liability under the Act. Characterizing the payment as a stipend does not change the effect of the payment on the volunteer’s status under the Act. A partner, whether grant recipient or not, who intends to pay their volunteers in excess of the amount stated above, should seek legal advice from their attorney regarding potential liability for their organization and their volunteers.

  5. A request to change statutory language of the Volunteer Protection Act is not being pursued by the IRS.

  6. SPEC employees shall avoid giving written advice on the Volunteer Protection Act of 1997. If a partner has questions regarding the Volunteer Protection Act, then SPEC employees can provide the partner with a copy of the Volunteer Protection Act, which is located on “The Point”. For more information, refer to Pub 4299, Privacy, Confidentiality and Standards of Conduct - A Public Trust.

22.30.1.3.3.1  (10-01-2011)
Compensation

  1. IRS allows partners to utilize Federal Grant funds to provide stipends to volunteers within the volunteer return preparation program. Stipends are a fixed amount of money paid at regular intervals as a salary or to cover living expenses. Under the VITA and TCE Grant Programs, stipends are an allowable expenditure and are specifically addressed within both grant application booklets.

  2. For purposes of the IRS Grant Programs, a stipend can only be used to reimburse volunteers for out-of-pocket expenses.

22.30.1.3.3.1.1  (10-01-2011)
Compensation for the (TCE) Program

  1. The TCE Program is subject to the following rules specific to compensation:

    • Participants are allowed to use grant funds to pay salaries, wages and benefits of clerical personnel only

    • Grant funds can not be used to provide compensation in the form of salaries, wage and benefits of program sponsor executives or administrators

    • Grant recipients are allowed to provide volunteers a stipend for travel and food

22.30.1.3.3.1.2  (10-01-2011)
Compensation for the Grant Program

  1. The VITA Grant Program is also subject to rules specific to compensation. The VITA Grant funds cannot be used to provide compensation (money given in exchange for work done) for the following positions:

    • Tax Assistor/Preparer

    • Screener

    • Quality Reviewer

  2. The VITA Grant Program allows its participants to provide compensation (in the form of salaries, wages and benefits) for the following positions whose roles and responsibilities, as described in the Publication 1084, Site Coordinators Handbook, does not include the preparation of tax returns:

    • Program and/or Financial Coordinator (not included in Pub 1084)

    • Site Coordinator

    • Clerical Support

    • Tax Law Instructor

    • Clerical Support

    • Interpreter

    • Information Technology Specialist (Computer Specialist)

    • Any other position accepted by the GPO following prior approval

  3. The VITA Grant Program allows grant recipients to provide volunteers a stipend for travel expenses only.

22.30.1.3.4  (10-01-2011)
Volunteer Program Publicity

  1. NP and Territories are responsible for monitoring partner’s publicity to ensure it does not misrepresent the VITA and TCE parameters.

  2. Partner publicity items must adhere to the following:

    • Any reference to income thresholds will adhere to the annual EITC eligibility amounts for families

    • Does not alter the sequence of the term “IRS-Certified VITA and TCE Volunteer Preparer”

    • The use of the term "IRS-Certified" is used only as a modifier to the word volunteer, i.e. IRS-certified VITA and TCE volunteer preparer

    • External use of existing IRS logos must be approved by Servicewide Communications and Liaison on a case-by-case basis. Requests for use of the logos must be provided to OPQ and allow a minimum of two weeks for approval

22.30.1.3.5  (10-01-2011)
Volunteer Programs and Title VI of the Civil Rights Act of 1964

  1. Title VI applies to all SPEC partner operations if the partner is involved in a federal program or activity located in the United States that has the purpose of providing benefit to others and receives federal financial assistance. Federal financial assistance is defined as grants and money, and other non-monetary forms such as the following:

    • Loans of computer equipment

    • Loan of IRS personnel

    • Direct training of VITA volunteers

    • Provision of supplies and equipment

    • Use of federal property at no cost

    • Grants of computer software

    • Waiver of fees for electronic filing of tax returns

  2. The IRS must ensure that the recipient of government financial assistance does not discriminate against potential beneficiaries of the assistance. Also, recipients must prominently display posters explaining the procedures for filing complaints.

22.30.1.3.5.1  (10-01-2012)
Title VI Requirement

  1. The External Civil Rights Division (CRD) in conjunction with General Legal Services (GLS), created a Title VI Assurance Form 13325 and if applicable Form 13324 that is required to be signed by SPEC partners prior to receipt of federal financial assistance as defined in IRM 22.30.1.3.5.

  2. SPEC is required to solicit new assurance forms annually from partners. Some partners are exempt from Title VI requirements because their agency is already covered, e.g., federal agencies, Military and the Coast Guard. While TCE partners are not exempt, they sign the Title VI Assurance Form as part of the grant application process.

  3. The table below outlines the steps for SPEC employees to fulfill the Title VI requirement:

    Required Actions for Title VI Requirement
    Step Required Action
    1 Territories must review the current listing of partners to determine whether they receive federal financial assistance.

    Note:

    Use SPECTRM to print a list of partners who show they signed an assurance form by checking "yes" in the required SPECTRM fields under the partner profile.

    2 If you have any questions or problems, contact your Title VI Area Analyst.
    3 Order one or more of the following Title VI notification documents for each required partner:

    • Pub 4053,Title VI Poster in English - to be used by VITA (Pub 4053 SP,Title VI Poster in Spanish)

    • Pub 730 (or TCE created publication with the same Title VI notification)

    • Pub 4481 - The optional Title VI Stuffer (English and Spanish) can be used if a taxpayer is turned away from a site and was not provided their Title VI rights (no poster was displayed or no return was prepared).

    4 Prepare the Title VI Partner Letter.

    Note:

    SPECTRM can provide most of the basic information needed for the partner letter and electronic tools (i.e. Mail merge) can be used to generate the letter).

    5 Assemble the package (i.e. Partner Letter, Title VI notification documents, Assurance Form 13325 etc.)

    Note:

    Territories may either mail the Title VI notification documents as a part of the package or have these items shipped to the partner's address.

    6 Enclose a self-addressed, envelope with the business reply label properly affixed for the partner to return the signed assurance form to the territory office. If no business reply labels are available, territories can order postage stamps by following the instructions outlined in the WI Financial Procedures Guidebook. Refer to the Postage section. Additionally IRM 1.22.4, Postage Accountability and Reporting Requirement, provides guidance for IRS personnel responsible for purchasing and managing postage procured from the United States Postal Service.
    7 Once the partner returns the signed assurance form, put your Area number at the top right hand corner and make a copy.

    Note:

    The Civil Rights Division will also accept electronic or scanned signature Form 13324 and 13325 by e-mail. Send electronic or scanned signature Title VI Assurance Forms to: mailto:eeo.external.civil.rights@irs.gov.

    Reminder:

    Territory offices are required to keep copies of the signed assurance forms for a minimum of three years.
    8 Hold all original signed Assurance Forms until you have received one from each partner;

    • If a partner fails to respond by the response due date, territories should follow-up with a courtesy call.

    • if a partner refuses to sign or does not provide the signed assurance form after a follow-up courtesy call, the territory office will have no alternative but to terminate the relationship with the partner. Federal assistance cannot be provided if the partner refuses to sign the assurance forms.

    9 Mail the original signed assurance forms annually to the External Civil Rights Division (CRD) via UPS overnight delivery no later than January 10 to the following address:

    Director, Civil Rights Division, IRS, AWSS
    EDI Operations
    1111 Constitution Ave., NW, Room 2413
    Washington, DC 20224
    10 Enter the Title indicator in the partner profile section in SPECTRM by January 15 for each SPEC partner. There are two fields in the partner profile/partner information section that require completion:

    • "Is Title VI Required?( Yes or No) "

    • "Date Title VI Signed? "

  4. For the purposes of Title VI, a sub-partner is a partner that works directly with a SPEC partner or coalition. They do not communicate with the SPEC territory office. The Partners’ cover letter instructs the partner (not the sub partner) to contact the Territory office if they have sub-partners. The sub-partners’ Assurance Form 13324, Internal Revenue Service Civil Rights Assurance for Sub-recipients under SPEC Partnership Agreements, is a restricted form and can only be ordered by the IRS by calling the distribution center at 1-800-829-2765 and providing your order point number.

    Note:

    The sub-partner forms must be maintained at the partner level and should not be sent to the territory or EDI. Sub-partners should not be listed in SPECTRM.

22.30.1.3.6  (10-01-2011)
Volunteer Recognition

  1. Relationship Managers should take every opportunity to recognize and thank volunteers, partners, and sites for their support of the volunteer programs. Recognition is not limited to items listed below. Be creative while adhering to IRS policies for use of federal funds.

22.30.1.3.6.1  (10-01-2011)
SPEC Partner Letters and Certificates to Recognize Volunteers

  1. Listed in the table below are certificates and letters that are available to recognize volunteers:

    Letter or Certificate of Appreciation Purpose
    Form 9234, SPEC Certificate of Appreciation Issued by territory offices to individuals and groups or organizations that assist the IRS through one of IRS' volunteer and community partnerships programs.
    Pub 3711, Volunteer Certificate Folder (Catalog 31083Z) Used to hold certificates.
    Form 13357, Community Service Leadership Certificate of Appreciation Issued by territory offices to partners or coalitions that assist the IRS through one of IRS' volunteer or outreach programs.
    Letter 3674 and Letter 3674 (SP), Volunteer Letters of Appreciation Issued to personally recognize the efforts and contributions of the volunteers who participated in the VITA /TCE programs. The SPEC director signs this letter.
    Letter 3674 A and Letter 3674 A (SP),Partner Letters of Appreciation Issued to volunteers and partners to recognize their volunteer tax preparation services and/or participation in the VITA and TCE programs. The SPEC director signs this letter.

22.30.1.3.6.2  (10-01-2012)
Volunteer Milestone Recognition

  1. SPEC honors volunteer milestones to mark partner, volunteer and site dedication. SPEC only considers those partners, volunteers or sites whose years of service are increments of 10 for recognition, contingent on available funding. See table below for milestone recipient and type of recognition available:

    Milestones 10 Years 20 Years 30 Years 40+ Years
    Partner Certificate Plaque (Wooden) Trophy SPEC Director's Award
    Volunteer Lapel Pin Plaque (Acrylic) Plaque (Wooden) Trophy
    Site Certificate Plaque (Acrylic) Plaque (Wooden) Trophy

22.30.1.3.6.2.1  (10-01-2011)
Headquarters Roles

  1. Headquarters is responsible for the following with regard to Volunteer Milestone Recognition:

    • Ensure funding availability for the purchase of recognition items

    • Reviewing all requests via e-mail and/or mailto:partner@irs.gov for recognition items

    • Working with Procurement to purchase requested items and ensuring all orders are placed timely in order to be received by the partner on or prior to the April 10 delivery deadline

    • Providing a minimum of monthly reminders via e-mail beginning in October annually to Area VITA Analysts. Reminders will continue through the February 25, deadline

    • Acknowledging receipt of the order and confirming any spellings as appropriate once requests are received

    • Preparing and shipping pins, certificates, and plaques where appropriate in time to ensure the April 10 delivery deadline

    • Ensuring Pub 1084 and Pub 4396A are updated with accurate recognition instructions

22.30.1.3.6.2.2  (10-01-2011)
Area and Territory Roles

  1. The Area and Territory are responsible for the following with regard to Volunteer Milestone Recognition:

    • Ensuring partners are aware of the procedures above and providing templates to facilitate the process

    • Reemphasizing the availability of recognition items and the ordering deadline

    • Ensuring requests for clarification received from HQ are responded to quickly and accurately to ensure timely fulfillment of the recognition items

    • Timely submitting partner information of those who meet milestones

    • Coordinating and making travel arrangements for the SPEC Director’s Award presentations

    • Participating in ceremonies where 30+ years recognitions are provided

    • Communicating this process to the partners they support and providing them with site and volunteer templates

22.30.1.3.6.2.3  (10-01-2011)
Partner Roles

  1. Partners should timely complete the templates provided to them by their SPEC Relationship Manager identifying volunteers and sites milestone accomplishments. Completed templates must be submitted annually through mailto:partner@irs.gov no later than February 25. Partners must confirm all spelling. The partner will decide how they will make presentations to recipients. Partners should refer to Pub 1084, Site Coordinator’s Handbook, Pub 4395A, Partner Resource Guide, or the Partner Corner on irs.gov for additional information on volunteer recognition.

22.30.1.3.7  (10-01-2011)
VITA and TCE Training

  1. Training and certification are vital components of the Service's free volunteer tax preparation programs. SPEC 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. SPEC employees, volunteer preparers and instructors participating in the VITA and TCE Programs must be certified to screen, prepare returns and conduct quality reviews. Pub 1084, IRS Volunteer Site Coordinator's Handbook, contains a complete overview of the volunteer programs and training curriculum with specific information about the scope of the each program, policies, roles and responsibilities, etc. The Product PRO contains a complete listing and description of the volunteer training products. Specific guidance and course information is also available on http://www.irs.gov (Keyword: Community Network). The Community Network and Pub 1084 content is revised in the fall of each year with specific guidance for the upcoming filing season.

22.30.1.3.7.1  (10-01-2012)
Types of VITA and TCE Courses (Volunteers)

  1. VITA and TCE training is built using a tiered strategy, each tier represents a complete course of study. There are nine courses of study: Basic, Intermediate, Advanced, Military, International, Health Savings Accounts (HSA), Cancellation of Debt (COD), Puerto Rico, and Foreign Students and Scholars. Each course has its own curriculum and certification track. The content of each course/tier is summarized below:

    • Basic: This course covers income from wages, interest and dividends, and tax credits for individuals and couples. Volunteers who serve in the role of return preparers, quality reviewers, and VITA/TCE tax law instructors must certify in this course

    • Intermediate: This course covers more complex Form 1040. It addresses additional topics including alimony, Social Security income, some pension issues for individuals and families, business income (with limitations), adjustments to income and itemized deductions. This course requires certification in Basic as a prerequisite

    • Advanced: This course covers the completion of the full scope of returns. Capital gains/losses (e.g. disposition of stocks and sale of home) and more complex pension issues are included in this course. It requires certification in Basic and Intermediate as a prerequisite

    • Military: This course covers the full scope of returns presented by members of the Armed Forces, Reserve and National Guard. This course covers domestic military topics. It requires certification in Basic and Intermediate as a prerequisite. Important Note: Since this course only covers domestic military topics, military representatives or instructors going overseas to provide assistance or teach must be certified 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. The course is for military personnel or volunteers working at U.S. Embassies and Consulates, or military installations. This course includes topics of foreign earned income exclusion and foreign tax credit. It requires certification in Basic and Intermediate as a prerequisite

    • Health Savings Account Online Module: An additional specialty course and certification test on the topic of health savings accounts is available on LLT for volunteers with an Advanced, Military, or International certification. This specialty course is “optional.” Volunteers should check with their Site Coordinator to determine whether or not they should be certified in this topic

    • Cancellation of Debt (COD) Online Module: An additional specialty course and certification test for Cancellation of Debt (involving certain mortgage forgiveness debt on a principal residence and credit card debt) will be available on LLT for volunteers with an Intermediate, Advanced, Military, or International Certification. This specialty course is "optional" . Volunteers should check with their Site Coordinator to determine whether or not they should be certified in this topic

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

    • Foreign Student and Scholars: This course is used as a training tool for volunteer tax return preparers who assist foreign/international students and scholars in preparing their returns. It covers determination of residency status and application of treaty benefits in addition to other federal tax issues commonly faced by foreign nationals. There is no prerequisite for this course

22.30.1.3.7.1.1  (10-01-2011)
Syllabus and Curriculum

  1. SPEC strives for consistency in the training that is presented to all volunteers. Instructional guidance is conveyed in the web-based Pub 4555-E,Process Based Training Instructor Guide. The publication contains suggested course syllabuses and presentation times for classroom instructions. (Link and Learn Taxes (LLT) training and the printed training materials are designed for instructor led-classroom training as well as self study. All products use process based training, a performance based curriculum that supports SPEC's volunteer return preparation quality goals and incorporates the following four steps:

    1. Screening and interviewing the taxpayer

    2. Using key resource materials

    3. Understanding and apply tax law

    4. Conducting quality reviews

  2. Training should be tailored to meet the needs of the taxpayers the volunteers will serve. Each instructor has the flexibility to design their course for new or returning volunteers, a combination of both, or as refresher training for the most experienced volunteer.

22.30.1.3.7.1.2  (10-01-2011)
Training Delivery Methods

  1. SPEC e-learning application is the preferred method of training and certification for employees and volunteers. Instructors are encouraged to devote at least two hours of preparation time for every hour of instruction. The amount of time for each lesson/course depends on the competencies of the student and/or instructor. This information can be found in Pub 4555-E, VITA and TCE E-instructor Guide which includes lesson presentation times, checklist for teaching each lesson, effective techniques, etc. This publication also provides a list of additional training options that can be used to teach this training. The use of these methods should be determined based on the needs of the partners. The training products are designed for process based training and can be taught using the following delivery methods.

    1. Classroom instruction combining lecture, role-playing and general discussions with completing problems and exercises using tax preparation software using Pub 4491, VITA and TCE Training Guide.

    2. On-Line classroom instruction using LLT include lecture and discussion in combination with the applicable course content and the Electronic Tax Software Practice Lab on the LLT application

    3. Self-Study instructions allow students (using the Publication 4491, and/or Link and Learn Taxes) to independently complete their course with ad hoc face-to-face or electronic guidance from the instructor

22.30.1.3.7.1.2.1  (10-01-2011)
Training for Hearing and Visually Impaired Volunteers

  1. Under the Rehabilitation Act of 1973, § 504, the requirement to make "reasonable accommodation" for employees (volunteers) with disabilities also includes visually impaired employees (volunteers).

  2. Provisions must be made to accommodate hearing/visually-impaired volunteers.

  3. If an IRS volunteer training class includes hearing-impaired volunteers, every effort should be made to provide an interpreter. Territories may contact associations for the hearing impaired in the community for a volunteer interpreter.

  4. If efforts to secure an interpreter are unsuccessful, explain to the potential volunteer that the VITA and TCE training may be taken as a self-instructional course. Territories may also provide a written transcript of the training session.

  5. Refer to IRM 22.30.1.3.8.2, Reasonable Accommodation for VITA and TCE Sites, for more detailed information on accommodating employees (volunteers) with disabilities.

22.30.1.3.7.1.2.2  (10-01-2012)
Printed Training Products

  1. SPEC's training products are designed to guide volunteers through the information and skills they need to prepare accurate returns. The printed training products are available internally and externally via the intranet and internet in late October. The test and retest answers Pub 4189,VITA/TCE Volunteer Test/Retest Answers) are not published externally and are published internally after the filing season in early May. See IRM 22.30.1.3.7.1.6, Certification Requirements and Testing for Volunteer Training for additional information.

  2. Advance copies of the printed training products are sent to IRS offices certain partners in mid-October. Printed copies of the training materials begin arriving in late November. The Order Entry and Delivery Schedule for the printed materials is posted on the Product PRO in September. The Product PRO contains a complete listing and description of the printed volunteer training products including links to SPEC's e-learning applications LLT and Understanding Taxes.

22.30.1.3.7.1.2.3  (10-01-2009)
E-learning Products

  1. SPEC supports two e-learning applications. LLT and Understanding Taxes are launched in the fall of each year with information for the upcoming filing season. As explained below the sites serve two different purposes.

22.30.1.3.7.1.3  (10-01-2011)
Link and Learn Taxes

  1. SPEC's e-learning application, LLT, is the preferred method of training for employees and volunteers. LLT is also available in Spanish. The site contains the nine VITA and TCE courses and the necessary testing and certification tools. The site also contains a link to the Electronic Tax Software Practice Lab for VITA and TCE Volunteers. Volunteers using LLT for training and certification gain insights into the types of tax situations they will encounter at the site and experience using the return preparation software available to them from the IRS. The software contains programming and tax law for the upcoming filing season. SPEC's Product PRO contains marketing tools and other information about the application for employees to use when marketing the site. Promotional information (Pub 4403, Link and Learn Taxes - Flyer ) is also available on http:llwww.irs.gov. LLT is normally available in early November for the upcoming filing season.

22.30.1.3.7.1.4  (10-01-2011)
Understanding Taxes (UT) Program Overview

  1. The Understanding Taxes (UT) program is an introductory tax education course, that began in 1954 as a local project in the District of Columbia. UT introduces students to tax terminology, tax history, politics, and the economics of taxation as well as presenting several taxpayer simulations for an interactive experience with return preparation.

  2. UT has migrated from a print product with annual updates to a web-based application. The web-site contains complete lesson plans ready to be taught in the classroom. Every lesson provides a link listing the applicable national and state standards, making it simple to integrate into existing classroom curricula.

  3. The UT application is well suited for use with a variety of levels of education and training and would be an effective addition to the curriculum in a number of courses including: History, Math, Economics, Vocational Education, Government, Civics and Business.

  4. The web-site for Understanding Taxes is http://www.irs.gov/app/understanding taxes/index.jsp. For additional information on the Understanding Taxes Program refer to IRM 22.30.1.7.

22.30.1.3.7.1.5  (10-01-2011)
Specialty Training Products/Programs

  1. SPEC provides tax preparation and outreach support to all taxpayer groups. In most cases, the basic through advanced courses meet the needs of most taxpayers. Supplement or special training products and programs are designed to assist the following taxpayer groups.

22.30.1.3.7.1.5.1  (10-01-2012)
Foreign Students and Scholars Program Training

  1. SPEC's role in the foreign student/scholar program is to encourage colleges and universities to establish self-sufficient VITA sites specializing in the preparation of Form 1040NR, U.S. Nonresident Alien Income Tax Return;Form 1040NR-EZ, Income Tax Return for Nonresident Aliens With No Dependents;Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition.

  2. The Foreign Student and Scholar module of LLT was designed as an income tax law course for volunteers who will be working at VITA/TCE sites that assist international students and scholars with tax return preparation. This course is available in e-learning format on Link and Learn Taxes. The Foreign Student LLT module can be used as a stand alone training tool. The training can be used for self study or in a traditional classroom setting. Volunteers are instructed to complete the training paths in the course and successfully complete the test to obtain volunteer certification.

  3. Volunteers assisting foreign students/scholars are prohibited from using the "VITA Hotline" to get answers to questions about international issues.

  4. Volunteers with international questions can contact the IRS assistance line at 800-829-1040 or send an e-mail by visiting: http://www.irs.gov/taxlaw, selecting the category for alien issues. In addition, there is an IRS number available, 267–941–1000, that specializes in international tax issues. Please note that this number is not a toll-free phone line.

22.30.1.3.7.1.5.2  (10-01-2012)
Puerto Rico Course

  1. The Puerto Rico Course is available to train volunteers on requirements for Puerto Rico residents who must file a U.S. income tax return.

  2. The SPEC offices in Puerto Rico assist in coordinating the training for this course.

  3. This course is updated annually and is available in e-learning format on LLT in English and Spanish.

22.30.1.3.7.1.5.3  (10-01-2011)
Military VITA

  1. NP coordinates Military VITA training and site management. The IRS and AFTC partner to coordinate effective training, support, and operation of the Armed Forces’ global tax assistance efforts. NP, negotiates locations for military VITA training with the AFTC.

22.30.1.3.7.1.6  (10-01-2011)
Certification Requirements and Testing for Volunteer Training

  1. Certification of volunteers verifies that all volunteers and participants meet basic competency requirements. Establishing standardized tests and certification processes increases the quality of the returns prepared and the level of customer service delivered. Volunteers should certify via paper or LLT as indicated in the table below:

    Volunteer Type Requirement
    Students All volunteer tax preparers and quality reviewers must annually take and pass an IRS test to be certified in Basic, Intermediate, Advanced, Military, or International courses. All volunteers must certify in Basic. Volunteers may certify at increasing levels of complexity based on their training, experience and specific site needs.

    Note:

    Volunteers must successfully pass Basic and Intermediate before proceeding to Advanced, Military, or International exams.



    Students can be certified in optional specialty modules on Link and Learn Taxes: Cancellation of Debt (COD) and Health Savings Accounts (HSAs). Students who are certified at the Intermediate level or higher can complete the HSA certification. Students who have earned certification in Advanced, Military, or International courses may complete the COD certification.
    Instructors All instructors must annually take and pass the test for all curriculums they teach. All instructors and quality reviewers must be certified at the Intermediate level or higher
    Other Volunteers Volunteers, whose activity will be restricted to reception, clerical, or any other non-preparer or non-quality reviewer roles are not required to take the test.

  2. Volunteers should be encouraged to certify online wherever possible. For classroom training, the IRS test can be administered in a classroom setting. If that is not an option, the instructor can allow students to take the test at home. Volunteers can access VITA/TCE training and the test for certification at LLT through http://www.irs.gov/app/vita/index.jsp. LLT will automatically score the test and volunteers may print or e-mail the passing test results as their certification document to their site coordinator or designee. The certification document should be delivered to the volunteer’s training coordinator, instructor, or other person as designated by the partner.

  3. The Practice Lab is practice tax preparation software included in LLT to provide assistance in the certification process. It was developed specifically for VITA and TCE volunteers and is restricted to authorized IRS licensees by requiring a password. SPEC Relationship Managers provide the universal password to partners prior to training.

  4. Whenever possible, non-IRS instructors, such as college professors, enrolled agents, accountants, etc., should be asked to administer tests. If paper tests are used, instructors should correct the test or retest, mark correct answers and include explanatory remarks.

  5. Volunteers should keep the test document and only return the Form 13615, Volunteer Standards of Conduct Agreement, and the test answer sheet, if applicable, to their training coordinator, site coordinator or designee.

  6. A passing score (80 percent or higher) is required for certification as a VITA/TCE preparer or quality review volunteer. Test and certification instructions are included in Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest. Form 6744 is available electronically at http://www.irs.gov/pub/irs-pdf/f6744.pdf.

  7. Territory managers, designated headquarters and area analysts can obtain certification reports on LLT. Partner specific listings taken from the certification reports can be provided to sites for validation. Since this data is Personally Identifiable Information (PII), IRS employees must use secure messaging when e-mailing within the IRS. To share with partners, use phone, fax or postal mail. Territory managers who need access to the certification reports must first register on the LLT test login page then contact the area training analyst for access to the reports.

  8. Instructors and partners will validate certifications when using other training delivery methods. Copies provided by the instructor, test monitor, volunteer, or territory will be kept at the site or partner level.

22.30.1.3.7.1.7  (10-01-2011)
VITA Retest-All Volunteer Training

  1. Volunteers should be encouraged to certify online wherever possible. Volunteers can access volunteer certification in LLT through http://www.irs.gov. The online test questions are randomized from a pool of test and retest questions. Test takers have a different test for the test and retest attempts.

  2. Volunteers who do not pass the paper test (Form 6744 ) may take the retest that is included in the paper test booklet. The format of the retest is similar to the test and graded in the same manner. The retest should only be offered to volunteers one time.

  3. Instructors and partners should consider additional training for volunteers who do not pass the test on the first attempt.

  4. The partner may provide instructors with a letter for volunteers who do not pass the test. The letter should invite the volunteer to receive additional training and take the retest, or to participate in another aspect of the VITA and TCE activity such as: publicity, scheduling volunteers, clerical duties, receptionist, etc.

22.30.1.3.7.1.8  (10-01-2011)
Course and Instructor Evaluations

  1. At the end of each volunteer training course, students should complete the on-line student evaluation form regardless of delivery method. Online evaluations will be automatically forwarded to HQ.

22.30.1.3.7.1.9  (10-01-2008)
State and Local Tax Training - All Volunteer Training

  1. Territories should encourage partners or site managers to contact state and local tax officials to conduct training on the preparation of state or local tax returns. This training may be conducted after or in conjunction with the federal tax training.

22.30.1.3.7.1.10  (10-01-2011)
Continuing Professional Education (CPE) Credit for Enrolled Agent Volunteers

  1. To help enrolled agents maintain their qualifications the Director, Office of Professional Responsibility has set continuing professional education (CPE) requirements. One means that enrolled agents can earn CPE credit is by serving as a certified instructor or presenter in the SPEC programs.

  2. Enrolled agents can be helpful in providing professional tax related services. Offering CPE credit, therefore, can be a way to encourage enrolled agents to participate in SPEC programs such as VITA and TCE as a certified instructor or volunteering as a site coordinator. Enrolled agents can also perform Community Outreach as presenters, or any other similar type activities that require certification in tax law. Enrolled agents can meet the objectives of CPE by assisting taxpayers using their tax law certification experience.

  3. SPEC territory managers determine which programs have needs that can be met by enrolled agents wishing to serve as volunteers.

  4. For a three year cycle from February 1 through January 31, enrolled agents may earn a maximum of 36 hours of CPE credit for course instruction and preparation time. This is 50 percent of the continuing education requirement. The 36 hours may be accrued during any 12- month period within the three-year enrollment cycle or spread across the cycle. No credits may be carried over from one cycle to the next.

  5. The Director, Office of Professional Responsibility and Treasury Department Circular No. 230 provide information on continuing professional education for enrolled agents. Any questions on enrolled agent CPE credit requirements should be directed to:

    Director, Office of Professional Responsibility ATTN: N:C:SC:DOP
    1111 Constitution Avenue, NW
    Washington, DC 20224

  6. Enrolled agents may earn one hour of CPE credit for each contact hour they instruct or make a presentation. The agents may also earn two hours of CPE credit for actual subject preparation time, such as testing for certification for each contact hour they instruct or make a presentation. Presentation of the same subject matter in an instructor, discussion leader, or speaker capacity more than one time will not qualify for continuing education credit.

    Example:

    An enrolled agent presenting a one-hour tax information seminar or a one-hour VITA class segment that involves two hours of preparation, would be entitled to three hours of CPE credit.

  7. IRS instructor training and certification provided to an enrolled agent will be counted as credit toward their CPE requirement in the same manner as if they attended a privately sponsored course on changes in tax law; however, the hours used for instructing, presenting and preparation (training and Certification) will be certified by the SPEC Territory Manager once the enrolled agent completes the presentation or instructors assignment as an agreement made between the Territory Manager and the enrolled agent prior to the engagement.

  8. The SPEC territory manager is responsible for certifying the instructor and/or presenter services performed by an enrolled agent for CPE credit. SPEC territory managers will perform the certification by providing the following information on IRS letterhead to the agent:

    • The name of the SPEC program(s)

    • Complete description of the volunteer services performed

    • Date(s) of the program activities

    • Location(s) of the program activities

    • Credit hours earned

    • Include the following statement "retain the above certification for a period of three years following the date of renewal or enrollment"

  9. SPEC Managers or their designees will individually sign each certification. SPEC Territory Managers should retain file copies of certifications issued for three (3) years.

22.30.1.3.7.1.11  (10-01-2011)
SPEC Training Support Tool

  1. The SPEC Training Support Tool is used to assess each partner’s training needs. Territory offices can assess the level of risk for each partner based on a review of the partners’ prior year results; reject rates, production, Quality Site Requirement results and return review results. Results gathered from Form 13826 will help determine SPEC’s level of involvement with each partner. Although the use of Form 13826, SPEC Training Support Tool is optional, it can be a useful guide for new partnerships.

22.30.1.3.7.1.11.1  (10-01-2011)
Relationship Manager Responsibility

  1. The Relationship Manager is responsible for using Form 13826, SPEC Training Support Tool as a guide to assess a partner’s training plan for their volunteers and to discuss plans and actions for partners with the Territory Manager.

22.30.1.3.7.1.11.2  (10-01-2011)
Territory Manager Responsibility

  1. The Territory Manager is responsible for the following with regard to the SPEC Training Support Tool:

    • Deliver Training Support Tool to all Relationship Managers and discuss the benefits of use

    • Review completed Form 13826, discuss the results with the Relationship Manager and indicate concurrence or other actions needed by signing and dating the form

    • Maintain Form 13826 either in a partner file maintained by the Relationship Manager or a group file retained by the territory

22.30.1.3.7.1.11.3  (10-01-2011)
Partner Assistance for Volunteer Training

  1. Risk levels identify the amount of assistance Relationship Managers will need to provide partners in delivering training to volunteers. Low risk indicate very little involvement is needed, while high risk will require more involvement in partner training plans. The risk levels are as follows:

    1. Low Risk - Requires face-to-face conversation with the partner to cover the quality process, as well as, any new tax law and vendor software updates, with a PowerPoint® presentation. If a face-to-face meeting is not feasible due to travel, timing or other barriers, the territory may decide to use conference call discussions

    2. Medium Risk - Requires the Relationship Manager (or designated SPEC employee) complete the action in (a) above, and also be involved (in person) in a partner train-the-trainer session

    3. High Risk - Requires the SPEC employee to complete the actions in (a) and (b) above, and to assist the partner with developing a detailed written plan for the delivery of the Quality Process, tax law, and vendor software training. In addition to the training plan development, the Relationship Manager (or designated SPEC employee) should observe the delivery of the volunteer training. If not possible due to the location of the training, the Relationship Manager should conduct a comprehensive review of the lesson plans to ensure all critical items are included

22.30.1.3.7.1.12  (10-01-2012)
Standards of Conduct (Ethics) Training and Certification

  1. The intent of the Standards of Conduct is to provide guidance and a structure for regulating VITA/TCE volunteers and to protect taxpayers. All VITA/TCE volunteers are required to certify by taking the Volunteer Standards of Conduct Training and passing the test for this course. This must be accomplished before certification and before the volunteer is permitted to work at a VITA/TCE site. In addition, all volunteers must take the Volunteer Standards of Conduct Training and pass the test prior to certifying in tax law (i.e. Basic, Intermediate, Advanced, etc).

  2. The Volunteer Standards of Conduct training contains the following information:

    • Understanding the six (6) Volunteer Standards of Conduct (Form 13615)

    • Applying tax law ethically and accurately

    • Reporting possible legal and ethical violations

    • Consequences for failing to adhere to the program requirements

    • Examples of situations that raise questions on ethical behavior

  3. SPEC will provide the Standards of Conduct Training to be taken in one of two methods, electronically and in print. The Volunteer Standards of Conduct Training is located online using LLT or by using in Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest or online through Link and Learn Taxes.

  4. The preferred method for completing the certification is online through Link and Learn Taxes. The electronic test is immediately graded. Volunteers that earn a passing score (i.e. 80 percent or higher) can proceed to certify in tax law (i.e. Basic, Intermediate, Advanced, etc.). Once completed, Form 13615, Volunteer Standards of Conduct can be completed and signed electronically. For classroom training, volunteers can take the test in a classroom setting or on their own using Link and Learn Taxes. If the test is administered in a classroom without the use of Link and Learn Taxes, then the sponsoring organization must/will grade the test. Once the volunteer passes the test, if applicable, the volunteer can proceed to certify in tax law.

  5. Even if a volunteer will not handle tax information (i.e. a greeter), the volunteer must still pass the Volunteer Standards of Conduct certification test.

  6. All volunteers are responsible for providing the highest quality and best service to taxpayers. Along with this responsibility, all volunteers must sign Form 13615, Volunteer Standards of Conduct each year, stating they will comply with the program requirements and uphold the highest ethical standards. Furthermore, all SPEC partners must sign Form 13533, Sponsor Agreement, certifying they will adhere to the strictest standards of ethical conduct.

22.30.1.3.7.1.12.1  (10-01-2012)
Failure to Comply with the Volunteer Standards of Conduct

  1. By law, tax return preparers are required to exercise due diligence in preparing or assisting in the preparation of tax returns. SPEC defines due diligence as the degree of care and caution reasonably expected from, and ordinarily exercised by, a volunteer in the VITA/TCE programs.

  2. The consequences to the tax site or sponsoring organization for failing to comply with the Volunteer Standards of Conduct includes, but is not limited to, the following: terminating the partnership between the IRS and sponsoring organization; discontinuing IRS support; revoking or retrieving the sponsoring organization’s grant funds; deactivating IRS EFIN; removing all IRS products, supplies, and loaned equipment from the site; removing all taxpayer information from the site; disallowing use of IRS-SPEC logos; and holding partner responsible for stolen refunds or other losses due to fraudulent acts at a site.

  3. Relationship Managers, Territory Managers, and others in the field should immediately report violations to OPQ.

22.30.1.3.7.2  (10-01-2012)
Filing Season Readiness Training Requirements (SPEC Employees)

  1. SPEC is committed to providing top quality service to all taxpayers that we serve. Our success depends largely on our ability to work collaboratively with our partners and volunteers to address the diverse needs of our mutual customer base.

  2. All tax consultants conducting field site visits must complete the following training:

    1. Tax Law Training: All SPEC employees conducting Site or Return Reviews must be certified through the intermediate level of the VITA and TCE volunteer training, through Link and Learn Taxes, prior to conducting reviews

    2. Software Training (or refresher): This requirement can be accomplished by either attending a vendor webinar or taking the recorded vendor webinar available through LLT on The Practice Lab. By successfully completing the vendor class, the employee will be able to recognize any inconsistencies in the set-up of the site’s vendor software, such as security requirements, EFIN, and SIDN

    3. VITA/TCE Site Coordinator's (SC) Training: Site Coordinator training provides instructions and tools to help the SC manage their volunteers and monitor adherence to the Volunteer Standards of Conduct (VSC) and the Quality Site Requirements (QSR)

  3. Filing Season Readiness Training (FSR): All employees are required to complete FSR Training. This training is designed to equip employees with the necessary information for successful execution of the filing season.

22.30.1.3.7.3  (10-01-2012)
Training SETR Codes

  1. Refer to Document 11684, SETR Codes for SPECfor a complete listing of training SETR codes.

22.30.1.3.7.4  (10-01-2012)
Training Certification

  1. Upon completion of each test component in LLT (Basic and Intermediate), the SPEC employee should print out the certification document pertaining to that course and provide a copy to their Territory Manager, who maintains the copy in the Employee’s EPF.

  2. Employees are required to use LLT to complete their test.

22.30.1.3.7.5  (10-01-2012)
Territory Manager Responsibility

  1. When assigning tax consultants to conduct reviews, Territory managers should be confident in the tax consultants’ ability to demonstrate the appropriate skills, knowledge and professionalism. The results of the reviews conducted by the Territory will drive strategic improvements in the volunteer return preparation programs. Ensuring that tax consultants are prepared and adequately trained is the responsibility of the territory manager.

  2. Once the tax consultant has completed all the required training, copies of the specific training certifications must be provided to the territory manager. The certification documents should be maintained in their Employee Performance File for one year.

22.30.1.3.8  (10-01-2011)
VITA and TCE Site Management

  1. VITA and TCE sites should be established where low-income taxpayers live, work or are likely to conduct other business. Territory offices should assist volunteers and partners with identifying preferred site locations to maximize the opportunity for free tax preparation assistance in the community.

  2. Potential sites should offer:

    • Adequate parking

    • Accessibility by public transportation

    • Handicap accessibility

    • Privacy during return preparation

    • Secure storage if computers are to be left at the site

    • Telephone line and/or Internet access

    • Have no evident security risks

  3. VITA and TCE sites require on-site management by a site manager as well as behind the scenes management by the territory office. SPEC partners should ensure that each VITA site has a site manager and an alternate. The site manager or alternate should be present whenever the site is open.

22.30.1.3.8.1  (10-01-2011)
VITA and TCE Site Manager Responsibilities

  1. Refer to Pub 1084, Volunteer Site Coordinator’s Handbook for a list of Site Coordinator/Manager Responsibilities.

22.30.1.3.8.2  (10-01-2011)
Reasonable Accommodation for VITA and TCE Sites

  1. For requests for reasonable accommodations go to IRM 22.30.1.3.7.1.2.1

  2. Reasonable accommodation for persons with disabilities is required under a variety of federal statutes. Both IRS and their sponsors must make reasonable accommodation for taxpayers and volunteers. Facts and circumstances will determine what level of accommodation is provided and who is responsible.

  3. There is not a distinction between a volunteer and a taxpayer for purposes of providing reasonable accommodation for disabilities.

  4. If a partner sponsors a VITA site, the IRS has no obligation to provide reasonable accommodation for either a volunteer or taxpayer. The sponsor has an obligation under § 504 of the Rehabilitation Act of 1973.

  5. If a site is considered to be an IRS sponsored site, there is an obligation to provide reasonable accommodation for a volunteer as well as taxpayers. The determination will be made on what is considered reasonable on a case-by-case basis.

  6. An organization, either the IRS or the sponsor, can utilize the least expensive means to meet a person's accommodation request.

    Example:

    To provide instruction for students that are hearing-impaired, the SPEC territory manager may elect to provide an interpreter to sign, provide instructors that are hearing-impaired, use videotaped training sessions, or provide a written transcript.

  7. The territory manager should also consider whether, after this person is trained, the volunteer will be at a site where the volunteer will actually be able to deliver services to the taxpayers.

  8. If the sponsor/partner is conducting a training class for VITA volunteers, the sponsor has the obligation to provide reasonable accommodation upon request. The same analysis described above would apply to the sponsor or partner's obligation with respect to what is reasonable.

    Example:

    If AARP is sponsoring a site, AARP will be responsible for providing reasonable accommodation for the volunteer or taxpayer. If AARP volunteers are attending an IRS conducted training class, IRS would be responsible for providing reasonable accommodation for a volunteer if requested.

22.30.1.3.8.2.1  (10-01-2011)
Request for Reasonable Accommodation Funds

  1. Refer to WI's Equity Diversity and Inclusion (EDI) home-page at http://win.web.irs.gov/eeo.htm for interpreter services, look on the home-page under the banner that reads "Disability" and click on "Interpreter Services Procedures."

22.30.1.3.9  (10-01-2012)
Ordering Materials and Supplies for VITA

  1. Printer cartridges are purchased annually in bulk. Any other purchase must be for emergency only. Area offices will need to provide an acknowledgment of receipt for purchased printer cartridges to the Headquarter Office Coordinator so Receipt and Acceptance can be input into WebRTS.

  2. All ADP components for computers will be purchased by the VITA and TCE Depot.

22.30.1.3.10  (10-01-2012)
Preparing Returns at Volunteer Sites

  1. SPEC Partners are responsible for recruiting and retaining volunteers to deliver the free tax preparation program they support. Volunteers are required to complete training and become certified, using the IRS approved test, prior to return preparation. Volunteers must adhere to SPEC’s standards of conduct as defined on Form 13615, Volunteer Standards of Conduct.

  2. The integrity of the volunteer program relies heavily on protecting taxpayer privacy. To instill confidence SPEC implemented a policy requiring volunteers to prepare all tax returns at the site with the taxpayer present, unless a Virtual VITA/TCE Model. Having the taxpayer present to answer questions will ensure that a complete and accurate return is filed. Form 13614-C, Intake/Interview and Quality Review Sheet must be used. If there is insufficient information to complete the return, all documents should be returned to the taxpayer with a request that they be brought back with the missing information needed to complete the return.

  3. VITA/TCE volunteers must not accept balance due payments. If there is a balance due, the taxpayer should mail the payment with the return. Taxpayers may also visit their local Field Assistance TAC to deliver the completed return and/or full payment for balance due returns.

  4. If the taxpayer is unable to make full payment, the following products are available to assist taxpayers:

    • Publication 1, Your Rights as a Taxpayer (also in Spanish)

    • Publication 4134, Low Income Taxpayer Clinic List (also in Spanish)

    • Publication 594, The IRS Collection Process (also in Spanish)

    • Form 9465, Installment Agreement Request (also in Spanish)

    • "What If?" scenarios listed on IRS.gov includes "What if I can't pay my taxes?"

    • IRS toll-free assistance: 1-800-829-1040

  5. Due to special circumstances, Military VITA sites are permitted to allow taxpayers to leave their records for tax return preparation, as long as the VITA site is located on the military base and is operated by military volunteers. Adequate security and privacy is expected to ensure taxpayer records are properly safeguarded.

22.30.1.3.10.1  (10-01-2012)
Return Preparation Criteria

  1. Certified volunteers sponsored by various organizations receive training to help prepare basic tax returns. At a minimum, all volunteers must certify to basic return preparation annually. Volunteers who serve as site coordinators or quality reviewers must at a minimum, be certified at an intermediate level annually, unless the site prepares more advanced returns.

22.30.1.3.10.1.1  (10-01-2012)
Processing Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

  1. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return is used to transmit supporting documents that are required to be submitted to the IRS.

  2. Sites must forward Form 8453, to the designated Submission Processing Center. Territory offices will ensure sites are provided address labels to forward the Form 8453 to the Submission Processing Center. The use of the labels is mandatory.

  3. PDF files required to be submitted with Form 8453 can be attached with the electronic record if the return is filed through Modernized e-file (MeF). For more information refer to http://www.irs.gov, search for word Modernized e-file.

22.30.1.3.10.2  (10-01-2012)
Prior Year Return Preparation

  1. Please refer to link IRM 21.3.4.10.2 and IRM 1.3.4.10.2. These IRM sections clarify under what circumstances return preparation is offered in the Taxpayer Assistance Centers (TAC).

    Note:

  2. The following information will assist sites in preparing accurate returns for prior years:

    1. Volunteer Certification: Every effort should be made to secure experienced (at least 2 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). If the level of the return is more advanced, the preparers’ level must be comparable

    2. Software: Sites must use tax preparation software to prepare, and where applicable, e-file prior year returns. Modernized e-file (MeF) allows current tax year and two prior tax years to be e-filed. If a site uses the vendor software, the tax year’s final version of the software issued by the vendor will contain the federal software needed to prepare the returns. The state package can be downloaded on the vendor CD using the applicable state’s web-site. If a site does not have the prior year software the volunteer may contact their SPEC Relationship Manager for assistance

    3. Reference Material:Pub 17, Your Federal Income Tax For Individuals, Pub 4012, Volunteer Resource Guide and all Volunteer Tax Alerts must be available for the prior years. The current vendor software includes both Publications. Prior year quality alerts are located on IRS.gov on the Partner and Volunteer Resource Center page. For additional assistance for taxpayers you may refer to Pub 4742, Let's Talk - Haven't Filed a Tax Return in a While? and Pub 4750, Let's Talk Poster

    4. Form 13614-C, Intake/ Interview and Quality Review Sheet: A prior year Intake and Interview Sheet must be completed for every prior year return to ensure taxpayer information did not change from year to year. SPEC Relationship Managers should provide sites with copies of prior year Intake and Interview Sheets when requested. These prior year forms are also accessible on the IRS.gov Partner and Volunteer Resource Center page

    5. Quality Review Checklist: Each site must perform a quality review on every prior year tax return prepared by using Form 13614 -C, Section C. The quality review must be conducted by a volunteer that has been certified at a minimum through intermediate level (for the current tax year)

    6. Maintaining Taxpayer Information: IRC 7216 guidance must be followed if taxpayer data will be maintained for any purpose other than preparing tax returns. Please refer to the current Pub 4299, Privacy, Confidentiality and Standards of Conduct-a Public Trust, for additional guidance

    7. Volunteers are required to adhere to SPEC’s QSRs in preparing prior year returns

22.30.1.3.10.3  (10-01-2012)
State Return Preparation

  1. VITA and TCE preparers may prepare and electronically file state tax returns for taxpayers, including those that:

    • Do not have a federal tax filing requirement

    • Have no taxable income

    • Are eligible to receive refundable state/local credits

22.30.1.3.10.4  (10-01-2011)
Individual Tax Identification Number

  1. All U.S. federal tax returns filed after December 31,1996 require a valid Tax Identification Number (TIN) for each person listed on the return. A valid TIN is either a valid Social Security Number (SSN) or an ITIN. An ITIN is a tax processing number issued by the IRS, for certain resident and non-resident aliens, their spouses, and dependents. An ITIN is a nine digit number issued to individuals who have a tax filing requirement but who do not have, and are not eligible for, a SSN. ITINs are only for federal income tax purposes. The issuance of an ITIN does not:

    • Entitle the recipient to Social Security benefits or the EITC

    • Create an inference regarding the individual’s immigration status

    • Give the individual the right to work in the U.S

  2. On December 17, 2003 the IRS announced changes to the ITIN application process to ensure ITINs were used for their intended tax administration purpose. The changes included revisions to the application standards and how taxpayers were notified of the assignment of the ITIN. The following changes were implemented for ITIN applicants:

    • Required use of current Form W-7, Individual Taxpayer Identification Number when applying for an ITIN

    • Required Form W-7 be accompanied by a U.S. federal tax return (unless qualified under exception to tax filing requirement)

    • Streamlined the number of documents (13) the IRS accepts as proof of identity and foreign status to obtain an ITIN

    • Changed from an ITIN card to an authorization letter (CP 565 ) to notify taxpayers of assigned ITIN and avoid any similarities with a Social Security Card

      Note:

      ITIN cards issued prior to the change are still valid. Replacement letters were not issued. These taxpayers should continue to use the number previously assigned.


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