1026 Publ 5323 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5323.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Stakeholder Partnerships, Education and Communication (SPEC) encourages consistent site operations and effective communication to improve the quality of the Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) program. The following updates are effective for FY2027.

SPEC developed Form 13614-C for use in the intake, interview, and quality review processes at VITA/TCE sites. Each year, SPEC updates the form for the tax year and if applicable, incorporates tax law changes and process improvements. All sites must use the approved current year revision of Form 13614-C for every tax return prepared by an IRS tax-law certified volunteer.

The FY2027 revision of Form 13614-C is easier to use and includes additional Working Families Tax Cuts (WFTC) Act (formerly One Big Beautiful Bill Act (OBBBA)) provisions to support a more thorough taxpayer intake, interview and quality review process

The major changes to Form 13614-C include:

• Page 1: deleted options “check by mail, set up installment agreement and IRS.gov Direct

Pay”.

• Page 1: removed mail payment option and replaced it with “Other”.

• Page 2: added the option for “Qualified Over-time”.

• Page 2: added the question “Did you have GIG income (rideshare, food or grocery

delivery etc.)”.

• Page 3: removed "Purchase and install energy-efficient home items (e.g., windows,

furnaces, insulation, etc.)" and deleted the “Energy Efficient Home Improvement Credit (Form 5695, Part II only)” references because of scope issues for VITA/TCE.

Publication 5323 (Rev. 10-2026) Catalog Number 71994Z Department of the Treasury Internal Revenue Service www.irs.gov

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Fact Sheet: Filing Season Quality and Oversight Updates for SPEC Partners and Employees

• Page 3: on the right-hand side added indication of receipt of Form 1098-VLI.

This season, SPEC will partner with the National Center for Missing and Exploited Children (NMEC) and will add geolocation-enabled QR codes to some products which will allow taxpayers and volunteers to access information about missing children within 50 miles of their location, thereby increasing awareness of local cases and supporting NMEC’s recovery efforts.

• Page 4: a QR Code was added as part of SPEC’s initiative with the National Center for

Missing & Exploited Children (NMEC).

Refer to Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook, Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and Form 13614-C Job Aid for Volunteers in Publication 4012 under Tab B for information on completing the revised FY2027 Form 13614-C.

Why: Form 13614-C has been updated to improve clarity, guidance, and usability for partners, volunteers and taxpayers.

SPEC defines a Quality Oversight Review (QOR) as a review conducted by telephone, email, correspondence, or other virtual methods. As part of its quality oversight activities, QPO will conduct QORs as an additional type of review. QORs may be used when a Quality Statistical Sample (QSS) review cannot be conducted in person. Each QOR consists of a site review and a review of one tax return, when possible.

Why: When a Quality Statistical Sample (QSS) review cannot be conducted in person, the Quality Oversight Review (QOR) process enables QPO to continue monitoring site operations and assessing adherence to QSR and VSC requirements.

The Form 6729-C, VITA/TCE Return Review Sheet, is used to measure the accuracy of return preparation for the Volunteer Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) programs. Updates have been made to Form 6729-C to reflect changes enacted by the Working Families Tax Cuts (WFTC) Act.

Updates to Form 6729-C:

• Line 19 now reads: Is the standard deduction and charitable contribution (Form 1040

line 12f) correct?

• Line 19: An additional response was added: No - Error on Charitable Contributions if

taking the standard deduction

• Reordered Lines 21 and 22 match the sequence of the current Form 1040.

Why: SPEC revised Form 6729-C, VITA/TCE Return Review Sheet, to reflect changes enacted by the Working Families Tax Cuts (WFTC) Act, including the option to claim charitable contributions directly on Form 1040. The form was also updated by reordering Lines 21 and 22 to align with the sequence on Form 1040, making it easier to use during return reviews.

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Fact Sheet: Filing Season Quality and Oversight Updates for SPEC Partners and Employees

, is a training tool and site reference guide for the Volunteer Income Tax Assistance/Tax Counseling for the Elderly Programs. It conveys tax law in the form of interview tips, narratives, flow charts, diagrams, charts and graphs within the scope of the VITA/TCE. SPEC updates the publication for each tax year, incorporating applicable tax law changes and process improvements as needed.

Updates to Publication 4012:

• Incorporated the Important Changes section from Publication 4491 into Publication

• Renamed the Legislative Extenders section to Temporary Provisions to align with

the tax law changes enacted by the Working Families Tax Cuts (WFTC) Act.

Why: These updates provide a more organized presentation of tax law changes and create a centralized reference point, making it easier for users to locate and review important updates.

The Publication 5088, VITA/TCE Site Coordinator Train-the-Trainer live session will be discontinued beginning in FY2027 and will no longer be conducted as a separate training event.

The Publication 5088, VITA/TCE Site Coordinator Training PowerPoint presentation will continue to be updated and made available through the repository and in the Site Coordinator Corner on IRS.gov.

Why: The Site Coordinator Train-the-Trainer live session was retired because it duplicated information available through existing training materials and resources. The Publication 5088, VITA/TCE Site Coordinator Training, PowerPoint presentation will continue to serve as the primary training and reference tool for Relationship Managers and Site Coordinators.

The Site Coordinator Test and Retest were enhanced for FY2027 to better assess a volunteer's knowledge of Site Coordinator responsibilities, program requirements, and quality standards.

Five (5) questions were added, bringing the total number of questions to 20. Several existing questions were revised to improve clarity, reinforce key program concepts, and strengthen the overall assessment process.

Why: The Site Coordinator Test and Retest were enhanced to ensure Site Coordinators possess the knowledge necessary to effectively manage site operations, maintain compliance with program requirements, and support quality service delivery. The updates also align the assessment more closely with current training materials, procedures, and operational expectations.

The IRS is committed to servicing our multilingual customers by offering SPEC Overthe-Phone Interpreter (OPI) translator services in Limited English Proficient (LEP) communities. Employees, partners, site coordinators or any volunteer may complete the specialty certification level, SPEC Over-the-Phone Interpreter (SPEC OPI) in Link &

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Fact Sheet: Filing Season Quality and Oversight Updates for SPEC Partners and Employees

Learn Taxes. The certification requires a passing score of 80% or higher, consistent with the other certification levels. Estimated completion time for the training is 1 hour. Minimum proficiency for the test is 8 out of 10.

For sites choosing to use SPEC OPI, site coordinators must submit a weekly log to their local relationship manager. For more details on the SPEC OPI service see Publication 5547, Job Aid: SPEC Over-the-Phone Interpreter (OPI) Service for SPEC Partners, Site Coordinators and Employees.

Why: To expand the use of OPI services to all aspects of the SPEC business model and to reduce partner burden while assisting individuals with Limited English Proficiency (LEP) comply with their tax obligations.

SPEC employees must wear a name tag displaying their entire first name, last name, and employee identification number for all external visits. Courtesy titles may be used with the entire first and last name or with the last name. The employee identification number must be included on the name tag. SPEC employees cannot use first or last name initials on the name tag.

If an employee has not requested or received a name tag, they must verbally identify themselves by stating their name and employee identification number (all 10 digits of their personal identification number) for all external visits.

Why: Name tags allow taxpayers and partners to easily identify SPEC employees during site visits.

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