CHAPTER 1-2: Timeline for Operating

The timeline below helps partners and coordinators operate their VITA/TCE sites. It includes key activities specific to opening and running a successful site. Volunteer recruitment, marketing, and promoting outreach programs are year-round activities which should be incorporated into your organization’s mission.

Year Round

Volunteer recruitment and retention.
Collecting statistical data about programs such as Earned Income Tax Credit (EITC) and its economic impact in the community.
Continue volunteer training and certification using Link & Learn Taxes (LLT).
Update Form 13715, Volunteer Site Information Sheet, and submit to your local SPEC territory office as changes occur. June - July
New sites: Request an SIDN from your local SPEC territory office; begin initial volunteer recruitment efforts; register a Responsible Official and apply for an EFIN using e-Services, after obtaining a SIDN.
Existing sites: Continue volunteer recruitment and retention efforts for next filing season. August – September
Order electronic filing software through your local SPEC territory office.
Order training materials by completing Form 2333-V, Order for VITA/TCE Program, and submit the order to your local SPEC territory office or through the electronic product ordering system. October
Complete and sign Form 13533, VITA/TCE Partner Sponsor Agreement.
Select or confirm site location(s), opening and closing dates, site’s days, and hours of operation.
Complete Form 13715 and submit to your local SPEC territory office.
Escalate volunteer recruitment.
Identify instructors for electronic filing, tax law training, and certification.
Schedule date and place for volunteer training and certification, including tax preparation software training.
Complete Form 2333-V, Order for VITA/TCE Program, to request training and site materials and submit it to your local SPEC relationship manager or through the electronic product ordering system.
Identify and secure computer equipment for volunteer tax site(s). November – December
Begin both electronic filing and volunteer tax law training and certification.
Prepare Form 15272, VITA/TCE Security Plan, or similar document, and submit to the local SPEC territory office by December 31st, for approval. All VITA/TCE sites must have an approved site security plan. An approved electronic or paper copy must be kept at the site location.

Section II of the security plan addresses the site’s virtual plan. All sites operating a Virtual VITA/TCE Model must complete section II and the virtual plan must be approved and signed by the local SPEC territory office prior to implementation. For additional information on the virtual models see Publication 5450, VITA/TCE Site Operations .

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Begin community awareness publicity.
Meet with volunteers to plan strategy for staffing/operating site(s).
Coordinators complete Site Coordinator Training and certify by passing the Site Coordinator Test with a score of 80% or higher.
- Identify volunteer(s) who will serve as alternate coordinator(s) in your absence and ensure that they complete Site Coordinator Training and certify by passing the Site Coordinator Test with a score of 80% or higher prior to performing coordinator duties.
- Continue volunteer training and certification.
- Continue completing Forms 13715 and submit to local SPEC territory. January
- Post publicity posters.
- Continue volunteer training and certification.
- Review and confirm receipt of training and site materials ordered prior to opening the site. Follow-up with your local SPEC relationship manager for missing product(s).
- Develop a process to communicate to volunteers the operations used at the site.
- Ensure each volunteer has a name badge, or issue them Form 14509, Volunteer ID Insert, and Document 13123, Volunteer ID Holder.
- Conduct volunteer meeting to assign volunteer roles and responsibilities.
- Establish a process to identify every volunteer who prepares or makes changes to a tax return.
- Ensure a current Publication 4053 (en-sp), Your Civil Rights are Protected Poster for IRS Assisted Programs (VITA/TCE/LITC) (English and Spanish), or a current D-143 AARP Foundation Tax-Aide (TaxAide) poster is posted in an area viewable to all taxpayers who seek services at the site. The taxpayer must have access to the civil rights information even if a tax return is not completed.
- Ensure a current Publication 4836, VITA/TCE Free Tax Programs, is posted in an area viewable to to all taxpayers who seek services at the site to notify individuals how to report unethical behavior.
- Ensure tax preparation software is installed on computers and assign specific roles for each volunteer, limiting access to applicable responsibilities.
- Verify SIDN and EFIN are correctly entered in tax preparation software to ensure the correct count of tax returns prepared at the site.
- Secure volunteer signed and dated, and partner certified (signed and dated) Form 13615, Volunteer Standards of Conduct Agreement - VITA/ TCE Programs, from all volunteers. Your sponsoring partner may provide Form 13206, Volunteer Assistance Summary Report, which is a listing of all the volunteers who have passed the required certification. If the Forms 13615 or 13206 are held at the partner location rather than your site, as coordinator you must have a process to verify certifications for all the volunteers before they begin working at your site.
- Continue completing Forms 13715 and submit to the local SPEC territory office.
- Monitor site intake and interview processes to ensure all volunteers are using the current revision of Form 13614-C, Intake/Interview and Quality Review Sheet, for every tax return prepared. February – March
Complete Form 13206 or create your own document containing the same information. Partners or coordinators must submit their volunteer listing to their local SPEC territory by February 3rd but no later than February 15th. Submit updated report on the third of each month to show new volunteers not previously reported.
- Discuss all Volunteer Tax Alerts (VTA) and Quality Site Requirements Alerts (QSRA) with all volunteers.
- If necessary, update Form 13715 and submit to your local SPEC territory office.
- Begin to work with your local SPEC territory office to prepare certificates of appreciation for volunteers.
- Identify volunteer milestone recognition recipients; complete and submit templates by February 25th.
- Monitor product inventory. Email your local SPEC relationship manager to request additional materials, if needed.

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April – May

By April 30th complete the Continuing Education (CE) credits section of Form 13615 for volunteers requesting CE credits.
Plan and attend volunteer/sponsor recognition ceremonies.
Collect and store for next year, all IRS Volunteer ID Inserts and Holders (Forms 14509 & Documents 13123).
Complete certificates of appreciation for volunteers.
Initiate formal appreciation for site sponsor (certificate and letter).
Initiate site close out and post filing season procedures as outlined in this publication.
If e-filing, ensure all applicable Forms 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, were submitted to the IRS Submission Processing Center.
Secure and delete taxpayer information on all IRS loaned and partner computers with sensitive data loaded on them per Publication 4473, Computer Loan Program - Welcome Package, and Publication 4390, VITA/TCE Computer Loan Program - Guidance and Resources. IRS laptops must be returned to the IRS depot by May 15th for sites that do not remain open after April 15th.
Evaluate filing season, site operations, and volunteers.
Provide your local SPEC territory office manager with feedback and complete Partner Survey to improve or enhance operations for next year.
When applicable, secure/confirm site location for next year.
Begin volunteer recruitment for next filing season.

To assist you in future planning, please note any additional action plan items and share with your local SPEC territory office.

12 CHAPTER 1: VITA/TCE Program Guidelines