1025 Form 6729-D (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f6729d.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

6729-D Form (October 2025)	Department of the Treasury - Internal Revenue Service VITA/TCE Site Review Sheet				Date of review
Site name	Site name	Site name	SIDN	SEID	SEID
A. Review conducted by RM TC Partner Other	A. Review conducted by RM TC Partner Other	B. Type of review Field Site Visit Remote Site Review Partner review Other	B. Type of review Field Site Visit Remote Site Review Partner review Other	C. Advanced Notification Announced Unannounced	C. Advanced Notification Announced Unannounced

Instructions: Use this form to measure the site’s adherence to the Quality Site Requirements (QSR), Volunteer Standards of Conduct (VSC), and to monitor site operations for Volunteer Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) programs. Do not enter any information that identifies a specific person in the Comments box. NOTE: The term “coordinator” includes both site coordinators and local/district coordinators. Open-ended interview questions are provided in parentheses. Comments are required for answer options which are underlined and can be used to indicate corrective actions taken. Questions used to determine how to answer the measurement question are in italics . The measurement questions for determining if a site is adhering to a QSR are in bold . Partners should use Publication 5140, VITA/TCE Site and Return Reviews Job Aid for SPEC Partners, for assistance in completing this form. SPEC employees should use Document 13341, Field, Remote and Return Review Resource Guide for SPEC Employees, for assistance in completing this form.

QSR # 1: Certification		Comments
1	_ Are all volunteers certified in Volunteer Standards of Conduct?_ Yes No-Not certified No-Unable to verify
2	Are all required volunteers certified in Intake/Interview and Quality Review? Yes No-Not certified No-Unable to verify
3	Are all volunteers who address tax law issues certified in tax law? Yes No-Unable to verify No-Not certified
4	Did the coordinator(s) at the site certify by passing the Site Coordinator Test? Yes No-Not certified No-Unable to verify
5	Did the site meet the components for QSR #1? Yes No
6	Are all volunteers certified using Link & Learn Taxes? Yes No
QSR # 2: Intake/Interview and Quality Review Process	QSR # 2: Intake/Interview and Quality Review Process	Comments
7	Are all volunteers using correct Intake/Interview and Quality Review Processes? Yes No-Not using Form 13614-C No-Not interviewing the taxpayer No-Not using Form 14446 (Virtual Site) No-Does not quality review all returns No-Incomplete or unapproved quality review process No-Does not advise taxpayer of their responsibility for the information on their return No-Other
8	Is there a process which ensures returns are within scope and volunteer preparers and quality reviewers are assigned returns at their certification level? Yes No-Not identifying out-of-scope issues No-Not identifying preparer/return certification levels No-Not identifying reviewer/return certification levels No-Other
9	Did the site meet the components for QSR #2? Yes No
10	During the return review, was Form 13614-C you reviewed complete? Yes Yes-Completed and corrected No N/A-Remote site review

Page 2

QSR # 3: Confirming Photo Identification and Taxpayer Identification Number (TIN)		Comments
11	Yes-Photo IDs checked or exception applies Yes-TINs checked or exception applies No-Not using photo identification No-Spouse/Taxpayer not present/No Power of Attorney No-Not confirming taxpayer identification number No-Other (use if more than one "No" applies) Are all volunteers using photo identification to confirm the identity of the taxpayer (and spouse, if married filing jointly) and taxpayer identification numbers (TIN) for everyone listed on the return? (Tell me about the process used to confirm taxpayer identity and TIN.)	Yes-Photo IDs checked or exception applies Yes-TINs checked or exception applies No-Not using photo identification No-Spouse/Taxpayer not present/No Power of Attorney No-Not confirming taxpayer identification number No-Other (use if more than one "No" applies) Are all volunteers using photo identification to confirm the identity of the taxpayer (and spouse, if married filing jointly) and taxpayer identification numbers (TIN) for everyone listed on the return? (Tell me about the process used to confirm taxpayer identity and TIN.)
QSR # 4: Reference Materials	QSR # 4: Reference Materials	Comments
12	Are all required reference materials available at the site (electronic or paper)? (Tell me what reference materials you have at the site.) Yes No-Publication 4012 not available No-Publication 17 not available No-Publication 4299 not available No-Volunteer Tax Alerts/Quality Site Requirements Alerts/CyberTax Alerts not available No-Other (use if more than one "No" applies)
13	Is there a process which ensures all alerts are reviewed by all volunteers? (What is your process for sharing volunteer alerts with your volunteers?) Yes No
QSR # 5: Volunteer Agreement	QSR # 5: Volunteer Agreement	Comments
14	Is the volunteer’s identity, name and address confirmed using government-issued photo ID, and are Forms 13615 signed and dated by the volunteer and approving official? (Tell me the process for securing signed volunteer agreements.) Yes No-Unable to verify No-Not signed/dated by volunteer or approving official No-Form 13206 does not certify Forms 13615 validation No-Not requiring government-issued photo ID No-Other
15	Were any violations to the Volunteer Standards of Conduct (VSC) identified? No violations identified Yes-Violation to VSC #1 - Follow all Quality Site Requirements (QSR) Yes-Violation to VSC #2 - Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers Yes-Violation to VSC #3 - Do not solicit business from taxpayers you help or use the information you gained about them (taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual or organization Yes-Violation to VSC #4 - Do not knowingly prepare false returns Yes-Violation to VSC #5 - Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE programs Yes-Violation to VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner
16	Did the site meet the components for QSR # 5? Yes No
17	Is the latest revision of Publication 4836, VITA/TCE Free Tax Preparation Site Information (VolTax), available to all taxpayers who seek services at the site? (Tell me about your process for ensuring volunteers and taxpayers know how to report unethical issues.) Yes No
QSR # 6: Timely Filing of Tax Returns	QSR # 6: Timely Filing of Tax Returns	Comments
18	Are timely filing requirements met after securing taxpayer consent? (Talk about your process for transmitting returns, obtaining acknowledgements, and correcting rejects. Tell me about the site's process to have taxpayers sign their tax return.) Yes No-Not transmitting timely No-Form 8879 not signed No-Not retrieving acknowledgments timely No-Not notifying taxpayers of rejects timely No-Other (use if more than one "No" applies)
QSR # 7: Civil Rights	QSR # 7: Civil Rights	Comments
19	Is a current Civil Rights poster made available to all taxpayers who seek services at the site? (Talk about your process for ensuring volunteers and taxpayers know how to report Civil Rights issues identified at your site.) Yes No

Page 3

QSR # 8: Correct Site Identification Number (SIDN)		Comments
20	Is the site using the correct site identification number? (What site identification number are you using?) Yes No
QSR # 9: Correct Electronic Filing Identification Number (EFIN)	QSR # 9: Correct Electronic Filing Identification Number (EFIN)	Comments
21	Is the site using the correct electronic filing identification number? (What electronic filing identification number are you using?) Yes No
QSR # 10: Security, Privacy, and Confidentiality	QSR # 10: Security, Privacy, and Confidentiality	Comments
_22 _	Are the site’s computers and internet connection encrypted and password protected? (Tell me about measures taken to password protect computers and internet connections.) Yes No-Computers without passwords No-Internet not secure No-Other
_23 _	Are adequate security measures taken to protect computers, printers and all other equipment during and after site operating hours? (Tell me about measures taken to protect computers and all equipment used by the site.) Yes No
_24 _	Does the site protect, safely store and properly dispose of personally identifiable information (PII)? (Talk about the process you use to protect, store and dispose of taxpayer data.) Yes No-PII not protected No-PII not properly disposed No-Other
_25 _	If Section 7216 is applicable, are consent notices obtained and properly secured? (Do you or your partner collect taxpayer information which is used for anything other than preparing tax returns? If yes, talk about how a taxpayer's denial to consent of use and disclosure notices are handled.) Yes-Consent notices are properly secured N/A-Consent notices are not required No-Consent notices are not properly secured
26	Did the site meet the components for QSR #10? Yes No
27	Does the site use the tax software features to generally limit volunteer access to tax returns based on assigned roles? (Talk about the processes used to limit volunteer access to tax returns in the tax software.) Yes No
28	Do all volunteers identify themselves to the taxpayers they assist? (Tell me about your site's process for volunteers identifying themselves to taxpayers.) Yes No
Site Operations	Site Operations	Comments
29	Is the site operating information correct in SPECforce (formerly SPECTRM)? (What are your site operating days and hours?) Yes No
Adherence to Quality Site Requirements	Adherence to Quality Site Requirements	Comments
30	What is the overall Quality Site Requirement adherence rating?	The adherence rate is calculated by awarding 10 points for each of the measurement questions marked "Yes". The measurement questions are 5, 9, 11, 12, 16, 18, 19, 20, 21, and 26.

Remarks section (include any general comments and/or required comments if there was insufficient space in an individual question's Comments section)

Catalog Number 66908D www.irs.gov Form 6729-D (Rev. 10-2025)