CHAPTER 3: Computer Loan Program — 1025 Publ 5683 (PDF)

In support of return preparation activities, SPEC loans equipment (computers and printers) to its partners and volunteers involved in the VITA/TCE program. By loaning these resources, SPEC supports the goals of the IRS concerning tax return preparation activities by:

Promoting electronic filing (e-file)
Improving return accuracy
Providing free tax return preparation services through IRS-certified volunteers to underserved communities, including taxpayers with low to moderate incomes, taxpayers with disabilities, elderly taxpayers, and taxpayers with limited English proficiency (LEP)

Additional References

Publication 4473, Computer Loan Program - Welcome Package
Publication 4390, VITA/TCE Computer Loan Program - Guidance and Resources

Equipment Resource Needs

Although SPEC encourages partners to become self-sufficient, some partners are unable to obtain the technology required to electronically file tax returns. Your local SPEC territory office will work with you to meet your equipment needs based on available resources.

Loaned IRS Equipment Timeline

August - October	SPEC solicits equipment orders
August – December	Partners submit signed Form 13632, Property Loan Agreement, when they receive the equipment
March	SPEC issues instructions to partners for return of equipment
April – May	Partners return equipment unless exception granted to extend

Form 13632, Property Loan Agreement

As a condition of receiving IRS loaned equipment, the recipient annually agrees to provide appropriate physical security while the equipment is in their possession by signing Form 13632, Property Loan Agreement.

The local SPEC territory office will send partners Form 13632 within two weeks of their receipt of equipment. Please verify within 20 calendar days of the receipt of the property loan agreement (PLA) that the equipment received matches the PLA. Make changes to the PLA as needed and sign and return it to your local SPEC territory office. Be sure to store a copy of the PLA separately from the equipment. Partners must provide PLA information to the SPEC office and law enforcement regarding any losses.

Equipment Use

SPEC loans equipment and restricts its use for preparation and filing of electronic tax returns and related program activities, such as:

Training and educating volunteers and taxpayers about individuals’ rights and responsibilities
Reaching out to taxpayers to inform them of available services within the volunteer organization
Promoting activities to assist the volunteer organization in increasing its ability to deliver related tax matters or services without the direct involvement of the IRS, and
Administering activities of the volunteer operation as they relate to volunteer electronic tax return preparation and filing

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Inappropriate Equipment Use

Do not use equipment for:

Commercial purposes – One of the cornerstones of the VITA/TCE program is free return preparation for low-income and elderly taxpayers. Partners cannot collect fees for volunteer services associated with return preparation.
- Games – Partners cannot install gaming software.
- Collateral, exchange, or sale – While SPEC does loan equipment for use in the VITA/TCE program, it remains the property of the IRS. Partners cannot swap, sell, or use the equipment for personal gain or as collateral.
- Personal Use – Partners cannot use the equipment for any personal or business use.

Protection of Equipment

Recipient agrees to secure IRS loaned equipment. Appropriate physical security means being in the control of a volunteer while in use and being in a controlled, limited access (preferably locked) location when not in use.

Unfortunately, SPEC has a few computers and printers lost or stolen each year. Please remember these safeguarding rules to prevent a loss:

Do not leave the laptop or printer in a vehicle where it is visible. When transporting equipment, place it in the trunk or under cover on the floor of the vehicle.
Do not store the laptop or printer in a vehicle; use vehicles for transporting only.
Do not leave the laptop or printer unattended in a public location.
Do not leave the laptop or printer in a closet or cabinet that does not lock or areas with unlimited access.
Do not expose the laptop or printer to extreme weather (hot or cold).
Do not expose the laptop or printer to hazards such as liquids, food, and smoke.

Reporting Lost or Stolen Equipment

With heightened attention on security of data and computer equipment, it is necessary to report incidents of lost and stolen equipment to the IRS. The recipient of loaned equipment agrees to notify the IRS of lost or stolen equipment (computers and printers) immediately, but no later than the next business day after confirmation of the incident.

Partners must notify IRS immediately, but no later than the next business day after confirmation of the lost or stolen partner owned computers (or other devices used for tax preparation such as a Chromebook or tablet). Partners must provide all information that is readily available to their local SPEC territory office. In the event of a theft, the recipient must notify law enforcement immediately and file the appropriate reports.

The SPEC territory office must complete an incident assessment and supporting materials documentation within ten business days to assist the IRS with documentation.

Returning Equipment

Laptops

You must return laptops when filing season activities are over. Ship laptops annually, so they are received by the Depot no later than May 15th. If a site continues to operate after April 15th, SPEC may permit partners to keep equipment for continued electronic filing of returns. Partners must arrange for a loan extension with their local SPEC territory office. November 1st is the final Depot receipt day for laptops retained after the filing season.

There is no requirement for VITA/TCE volunteers, using the online versions of tax preparation software, to follow disk-wiping procedures before returning IRS laptops to the Depot. However, desktop users must continue using the disk-wiping procedures.

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Printers

The local SPEC territory office governs printers. Please contact your local SPEC territory office to determine whether to return the printer(s). If partners retain possession of a printer after the filing season, they must complete a newly signed PLA requesting loan continuation and provide required information for inventory validation. Do not ship printers or printer components to the Depot. Do not throw away broken printers. Contact your local SPEC territory office for return arrangements.

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