Scope of Volunteer Tax Return Preparation Services

 

The IRS training materials online and in print are designed for classroom and self-study training environments. 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 1,2, 3, A, B, D, C-EZ, EIC, M, R and SE.
  • Form 1040-SR (U.S. Individual Tax Return for Seniors)
  • 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. (Certain flow-through income from Schedule K-1) Limited Scope
  • Form 1065, Partner's Shares of Income, Credits, Deductions, etc. (Certain flow-through income from Schedule K-1) Limited Scope
  • Form 1120-S, Shareholder's Share of Income, Credits, Deductions, etc. (Certain flow-through income from Schedule K-1) Limited Scope

Publication 4555-e PDF is guidance for instructors who teach volunteers how to prepare tax returns using Link and Learn Taxes or the printed VITA/TCE Training Guide PDF (Publication 4491).  Pub. 4555-e  contains the following information:

  • Instructor preparation tools
  • A checklist for teaching each lesson
  • Lessons, problems, exercises and online tools for each curriculum
  • Answers to frequently asked instructor questions
  • Links to online and orderable training resources

Publication 1084 PDF, Site Coordinator Handbook, contains a complete overview of the volunteer programs and other critical program information including quality requirements and product- ordering and certification guidelines.