VITA/TCE Training Supplement Publication 4491-X, VITA/TCE Training SupplementPDF contains new tax law training and other updates to the VITA/TCE training products. Volunteer tax preparers and course instructors must complete the supplemental training in this publication before assisting taxpayers. Typically, this publication is available on IRS.gov in mid-January of each year to download for training purposes. See also the Other Technical Resources and Training Products section at the bottom of this page. VITA/TCE Student & Instructor Training Materials Volunteer tax preparation training uses a process-based approach to engage each student in the return preparation process. Role play and demonstrations on how to use the technical tools to complete an accurate return are used extensively. Students may use the following training materials for the Basic, Advanced, Military and International courses: Publication 4012, Volunteer Resource GuidePDF, is designed as a training tool and a reference guide for volunteers to use at sites. This guide is electronic or printed. Publication 6744, Test/RetestPDF, is used for certification. It will also be printed and orderable as a standalone product. Link and Learn testing is the preferred method to certify because it will automatically score the test. Publication 4491, Student Training Guide (electronic only)PDF, is intended to be used as a training guide for instructor and student participants. It contains four courses: Basic, Advanced, International and Military. The electronic version of these courses is also on Link & Learn Taxes (L<). For ordering guidance and other information, please consult your local IRS-SPEC tax consultant. VITA/TCE Instructor Training Guidance Instructor guidance is available to volunteer instructors on IRS.gov. Publication 4555-E, VITA/TCE e-Instructor GuidancePDF, contains information for instructors who teach volunteers how to prepare tax returns using Link and Learn Taxes or the VITA/TCE training guide (Publication 4491). The instructor guidance contains the following information: Instructor preparation tools Checklist for teaching each lesson Lessons, problems, exercises and online tools for each curriculum Answers to frequently asked instructor questions Links to online and ordered training resources While all volunteers are encouraged to take the test online for electronic grading, immediate feedback and certification, the answers to the applicable Test/Retest (Publication 4189) will be made available electronically to instructors, site coordinators, and IRS-SPEC territory managers through Link & Learn Taxes once they pass the certifications with a score of 80% or higher. Instructors may find other helpful information in Publication 1084, Volunteer Site Coordinator HandbookPDF, Volunteer Site Coordinator Handbook and on the Site Coordinator Corner. Foreign Student and Scholar Return Preparation Products The course is designed as a stand-alone training resource. It can also be used in conjunction with the Basic and Advanced VITA/TCE course content using Link and Learn Taxes online. Additional resources are listed below and are available through an IRS-SPEC tax consultant or on IRS Forms, Instructions and Publications. Publication 4011, Foreign Student and Scholar Resource GuidePDF Publication 4152, Electronic Toolkit for Nonresident AlienPDF Publication 4704-FS, Foreign Student and Scholar TestPDF Foreign Student and Scholar Test Answer Key (Publication 4704 FS-A) is also available to partners from an IRS-SPEC tax consultant. Form 13614-NR, Nonresident Alien Intake and Interview Sheet PDF Resident of Puerto Rico Products Publication 4696 (PR), Puerto Rico Resource GuidePDF Publication 4695 (PR), Puerto Rico Volunteer TestPDF Instructor Guide and Test Answers (Publication 4695 PR-A) is also available to partners from an IRS-SPEC tax consultant. Other Technical Resources and Training Products All volunteer return preparers including instructors are encouraged to visit the Partner and Volunteer Resource Center on IRS.gov for the latest information about technical issues and program updates. The following are additional technical resources for volunteer return preparation training: Tax Software Practice Lab Publication 4961, Volunteer Standards of Conduct – Ethics TrainingPDF Publication 5101, Intake/Interview & Quality Review TrainingPDF Publication 17, Your Federal Income Tax (for Individuals)PDF Volunteer Hotline (available late January through mid-April) Electronic and downloadable Forms, Instructions and Publications Interactive Tax Assistant (ITA) can help you find answers to general tax questions on deductions, exclusions, tax credits and other tax topics Hot Topics from the IRS newsroom
