The IRS 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.
The technical training guides for Volunteer Income Tax Assistance and Tax Counseling for the Elderly Programs are available electronically ( Link & Learn Taxes) and in print ( Publication 4491). They contain the information necessary for preparing tax returns, understanding tax law, researching tax law topics, and conducting quality reviews. The training guides also contain information necessary for screening taxpayers’ documentation for VITA/TCE program eligibility. Both products follow the flow of Form 1040, and printed materials (kits) supplement the information in each of the technical guides.
Link and Learn Taxes is the preferred method of training and is available on CD-ROM (Publication 1290) for individuals with limited access to the Internet. You will find the Pub. 4491 on our Forms and Publications page. Printed products are available through local IRS-SPEC tax consultants.