The Alerts are intended for partners and volunteers who participate in the volunteer tax assistance programs sponsored by IRS. Each Alert highlights issues to watch for when preparing tax returns during the filing season at volunteer tax assistance sites. Alerts will be posted as they become available. Check back for updates. Quality Site Requirement Alerts (QSRA) 2021 QSRA 2021-01 PDF Taxpayer and volunteer expired photo identification QSRA 2021-02 PDF Quality Oversight Reviews Volunteer Tax Alerts (VTA) 2021 VTA-2021-01 PDF Certification Testing and Using Practice Lab VTA-2021-02 PDF Certification Testing and Using Practice Lab - UPDATE VTA-2021-03 PDF Product Updates and New Legislation VTA-2021-04 PDF Publication 4012 Update VTA 2021-05 PDF Economic Impact Payments for Residents of U.S. Territories VTA-2021-06 PDF Validating Prior Year Adjusted Gross Income for 2020 Electronic Tax Returns VTA-2021-07 PDF Claiming Recovery Rebate Credits VTA-2021-08 PDF Identity Theft Involving Unemployment Benefits Quality Site Requirement Alerts (QSRA) 2020 QSRA 2020-01 PDF Quality Site Requirement #4 – Reference Materials Volunteer Tax Alerts (VTA) 2020 VTA-2020-01 PDF Legislative Tax Extenders VTA-2020-02 PDF Changes to Publication 4491-X VTA-2020-03 PDF Medicaid waiver payments and refundable credits Prior Year Volunteer Tax Alerts and Quality Site Requirements Alert