1025 Publ 5450 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5450.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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does not leave the site property, this is considered in-person and does not require Form 14446, Virtual VITA/TCE Taxpayer Consent. Additionally, these sites would not be required

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Stand-Alone

• Equipment (kiosk) compatible for use in the preparation of tax returns

• An IRS-certified volunteer to oversee the location serving as a facilitator to answer

(such as space, volunteers or geographical footprint). Partners must have a physical

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other than a traditional VITA/TCE location.

soon as possible).

MFT is an online collaborative operated by United Way Worldwide, which provides free

remotely from the comfort and convenience of their home or office. Assistors answer questions by phone or online chat. MFT promotes free tax preparation through self

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access to all taxpayer personally identifiable information (PII) regardless of where return

another location.

Sites must use a secure process for authenticating both the taxpayer(s) and the volunteer such as a video conferencing system or other approved virtual communication channel.

determine filing status, exemptions, income, deductions, etc. required to prepare an

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• Offer FSA services, if available

operations.

everyone listed on the tax return

The volunteer must explain the virtual method(s) and step-by-step procedures to the

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Drop Off Site

At a drop off site, a volunteer explains the process and requires the taxpayer(s) to

tax documents for return preparation. Volunteers must protect and/or securely store (at

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In this virtual model, the site prepares returns from one or more intake sites but does

Combination Site

100% Virtual Process

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of the Form 8879.

certified volunteer to whom they will send documents. Provide the taxpayer(s) a personal password or identifier that the site’s volunteers can use to authenticate the taxpayer(s)

(Publication 4053 poster or Publication 4454 trifold) and the VolTax information, Publication

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• All tax-related documents

• A list of qualified deductions and expenses (if applicable)

may be disclosed or shared (for review and signature approval)

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Stage 5: Quality Review

to-peer quality review is not recommended. Using technology, a different IRS-certified

correct names (spelling), TINs, address, income, credits, withholding, refund and bank

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taxpayer(s) and preparer. It will allow:

• The taxpayer(s) to upload documents

• The preparer(s) to share a copy of the signed return

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completed.

reviewer has all the information needed to complete the quality review of the tax return.

handling sensitive documents with the highest degree of security as all documents

program.

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