0625 Publ 5506 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5506.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Publication 5506 (Rev. 6-2025) Catalog Number 75556V Department of Treasury Internal Revenue Service www.irs.gov

Taxes serve as the starting point for a dream leading to stronger financial security.

• Assist underserved communities

• Educate taxpayers on tax credits and deductions for which they qualify

• Offer free tax preparation for people with low to moderate income

• Assist taxpayers in building financial security

Traditional VITA - IRS-certified volunteer prepares electronically filed returns face-to-face with taxpayers at a designated location.

Facilitated Self-Assistance (FSA) - FSA empowers the taxpayer to prepare their own return. In this program, the volunteer acts as a tax coach or “facilitator”, answering the taxpayer’s in-scope questions during the process of completing and filing the return.

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Virtual VITA - Provides free tax preparation services in a virtual environment to taxpayers in more remote locations of the country and any site where face-to-face activities are not used during the tax

Drop-off - The taxpayer visits the drop-off Site and leaves their supporting documents with the volunteer for their return to be prepared in their absence. Documents are stored securely, and the taxpayer returns to authorize e-filing of the return and retrieve their documents.

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• Currently 121 high schools in the US offer VITA services to their community

• Approximately 14,000 tax returns were prepared by high school students

• $13,460,078 in tax credits were injected back into the community

• $20,348,147 in refunds were created by high school students and returned to the community

• An estimated $2,148,750 (average cost per return is $150) in tax preparation fees were saved

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“The VITA Program has provided a critical, practical application of the classroom experience, for our Accounting students. Students gain lifelong tax knowledge, serve the community and develop their interpersonal skills. This experience will last a lifetime and the customers have received excellent attention to detail, while saving valuable money.”

Chris V.D. Rancho Cucamonga High School

Student Business Acumen and Social Skills

• Increase knowledge of tax law

• Acquire/improve business acumen

• Enrich school experience by participating

• Build Resumé

• Build confidence and leadership

• Provide academic and professional development

• Earn community service hours

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Recognition as a Community Partner

• Brings financial resources into the community

• Provides student and employee financial education benefits

• Promotes servant leadership

• Personal development for staff and students

1. Review VITA/TCE Volunteer Site Coordinator Handbook along with the Privacy Confidentiality and Civil Rights

2. Identify Quality Site Requirements & Volunteer Standards of Conduct

3. Establish roles and responsibilities

4. Follow Start-Up Checklist

5. Identify steps for Intake, Interview and Quality Review

6. Share updates and changes

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• Help find a computer room that will hold the student volunteers

• Work with your SPEC relationship manager on training materials needed

• Teacher(s) serve as tax law and TaxSlayer software instructor(s)

Example of a VITA Syllabus

Week 1 Aug. (Tax Intro) Introduction to class Ice breaker & class procedures Basic Tax Model

Week 2 Sept. (Getting hired, understanding why/when employers pull tax) Resume building Application completion Mock Interviews and I-9/W4 forms

Week 3 Sept. (Understanding taxes) Link and learn Modules 1-5 Changes to the 20xx tax return process

Weeks [xx] (Prepare Taxes)

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Link & Learn - Home

TaxSlayer Practice

July

September

November &

December

January

April 15th

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Develops methods to deliver free tax assistance messages to the community.

• School or district website

• Banners on school buses

• Electronic & physical banners at high school

• Robo calls

• Student developed public service announcements

• Social media accounts

Instructor sets up club.

DECA – MBA – VITA Courses

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Pub. 5506

SPEC partners support the program through:

• Sponsorship of a VITA tax preparation site at the school

• Provide student volunteers at local VITA site

• Adopt and link a Facilitated Self-Assistance site to the school web page

• Provide site space and other resources such as computers and printers

• Advertising sites and free assistance to students, staff, faculty and community members

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The Stakeholder Partnerships, Education and Communication division of the

IRS embodies the spirit of Volunteer Income Tax Assistance (VITA)

by expanding free tax preparation through high school and college

partnerships. Our focus is to provide access to free tax assistance

and education to qualified taxpayers and support the educational growth

of our young adults.

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TS.VITA.TCE.Growth107@irs.gov: MD, DC, NJ, DE,VA, TN, WV, KY, NC, SC

TS.VITATCE.Growth108@irs.gov: AR, MO, LA, MS, GA, AL, FL, & PR

TS.VITA.TCE.Growth207@irs.gov: NY, ME, NH, VT, PA, MA, RI, CT

TS.VITA.TCE.Growth208@irs.gov: IL, IN, MI, OH, ND, SD, MN, WI, IA

TS.VITA.TCE.Growth307@irs.gov: WA, OR, WY, ID, MT, HI, CA, AK

TS.VITA.TCE.Growth.308@irs.gov: NV, UT, AZ, CO, NM, TX, OK, KS, NE

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