CHAPTER 4-5: Volunteer Training — 1025 Publ 5683 (PDF)

Developing a Training Program

A basic component of quality service is ensuring the accuracy of income tax returns prepared at VITA/TCE sites. A tax return is accurate when the volunteers apply the tax law correctly, and the completed return is free from errors. The accuracy is based on the taxpayer interview, all supporting documentation, and a completed Form 13614-C, Intake/Interview and Quality Review Sheet. Numerous elements contribute to return preparation accuracy. Key among these elements is annual volunteer training and certification. All volunteers are required to register and certify via Link & Learn Taxes (LLT).

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Partners need to develop training programs based on the number of volunteers, the volunteers’ experience level, and the needs of the taxpayers they will serve. You can conduct training as self-study, classroom training, or a combination of both. At a minimum, your training plan must include training in Volunteer Standards of Conduct (VSC), Intake/Interview and Quality Review, tax law, use of return preparation software (TaxSlayer), and Quality Site Requirements (policy and procedures).

As you prepare your training schedule, place emphasis on providing your volunteers Intake/Interview and Quality Review Training. Your coordinators are your strongest ally in this effort. Consider engaging the coordinators in discussions on how they can improve the volunteer’s interview skills. For example, role-plays can demonstrate the correct interview methods.

All training may not apply to every volunteer. For example, coordinators must complete specialized coordinator training. You may also find the need to provide additional training for peer-to-peer or designated quality reviewers and for volunteers acting as your Electronic Return Originators (ERO).

While the focus of the VITA/TCE program is on the preparation of federal income tax returns, partners may need to develop training programs with curriculum covering state income tax return preparation. Contact your State Department of Revenue for ideas, advice, and available resources.

VITA/TCE Training Policies and Procedures

Partners need to ensure that all volunteers receive training on the policies and procedures that are essential to the VITA/TCE program. At a minimum, this training must include a review of the Quality Site Requirements (QSR). Other topics to include:

Taxpayer rights and responsibilities
Serving taxpayers with disabilities (See Chapter 9)
Confidentiality of taxpayer data
Scope of service
Site administrative issues
Site specific forms and procedures
Financial services offered at tax preparation time

The partner’s needs primarily dictate the content and format of this training.

Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is an electronic publication that covers the ten QSR. It is suitable for self-study or use by instructors in classroom training. For information on the QSR see Chapter 6.

Instructor Resources

There are several resources available for partners to use in developing their training program. The site VITA/ TCE Central on Link & Learn Taxes (LLT) is the one-stop shop for volunteer training. VITA/TCE Central provides access to the latest training and testing materials including:

Classroom presentations and lesson plans
Publication 4555-e, VITA/TCE e-instructor guidance (contains information for instructors who teach volunteers how to prepare tax returns using LLT or the printed VITA/TCE training guide)
Publication 4491, VITA/TCE Training Guide
Publication 4961, VITA/TCE - Volunteer Standards of Conduct - Ethics Training
Publication 5101, VITA/TCE Intake/Interview and Quality Review Training
Practice Lab
Link & Learn Taxes (Teacher and Student Path)
Certification Tests

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Training Options

Training and testing are tailored to the anticipated return preparation needs of the community. Training will take place at a time and location convenient to volunteers and instructors. The VITA/TCE program offers a variety of options in how to present training content.
Volunteer Standards of Conduct (VSC) Training which includes an overview of the Intake/Interview and Quality Review Process is available on Link & Learn Taxes (LLT), and in Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training.
LLT online training is intended to be used as a stand-alone product for self-study or in a classroom environment. It contains modules for all the certification levels. It can also be used as a prerequisite before classroom training or as reinforcement after classroom training.
Practice Lab provides a training version of the tax software that volunteers access through LLT. It is intended to be used for hands-on tax preparation practice in either a self-study or classroom environment. Volunteers use it to prepare mock tax returns for the certification test problems.
Publication 4491, VITA/TCE Training Guide, is intended to be used as a training guide for instructor and student participants. It contains four courses: Basic, Advanced, Military, and International. It can be used for self-study or in a classroom environment. After working through this product, volunteers take certification test(s) via LLT. Volunteers use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification tests.
Publication 4012, Volunteer Resource Guide, is designed as a reference guide for volunteers to use at sites. It has also proven to be a useful training tool when used in conjunction with Publication 17, Your Federal Income Tax (For Individuals). Publication 4012 provides guidance with tax law through interview tips, narratives, flow charts, diagrams, charts, and graphs. In addition, it contains the Scope of Service Chart, Tax Law Updates, Quality Site Requirements, TaxSlayer instructions, etc.
Publication 4555-E, VITA/TCE e-Instructor Guidance, is an online guide that provides guidance for instructors who teach volunteers to prepare tax returns using LLT or Publication 4491 in a classroom environment.

Volunteer Certification Requirements

All volunteers must complete certifications annually. All certification tests require a minimum passing score of 80%. If volunteers do not achieve the minimum passing grade, they may take one retest. The minimum passing score on a retest is also 80%. The certification level required for all volunteers is determined by the volunteer’s role.

Volunteer Certification Process

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All volunteers must certify in Volunteer Standards of Conduct. New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. SPEC encourages returning volunteers to review the VSC Training as a refresher. All VITA/TCE volunteers must pass VSC certification, and sign and date Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs. By signing this form, the volunteer is agreeing to

34 CHAPTER 4: Volunteer Recruitment, Training and Certification

comply with the requirements and uphold the highest ethical standards. An approving official must review, and sign and date the form. Volunteers who perform only administrative duties, like greeters or facilitators, must certify, at a minimum, in Volunteer Standards of Conduct.

All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must take Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and pass Intake/Interview and Quality Review certification. Volunteer greeters, screeners and client facilitators who assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take Intake/Interview and Quality Review Training and certify.

Volunteer instructors must certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review, and tax law. Instructors must certify at the Advanced tax law certification or higher (including specialty levels) depending on the level of the classes they will teach.

Volunteer tax preparers who answer tax law questions, prepare, or correct tax returns, or conduct quality reviews of completed tax returns, must certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review, and tax law. The preparer’s certification level must be at, or above, the level needed for the tax returns prepared.

Designated or peer-to-peer quality reviewers must certify in Volunteer Standards of Conduct, Intake/ Interview and Quality Review, and tax law. Quality reviewers must (at a minimum) certify at the Basic level or higher (including specialty levels) based on the complexity of the tax returns reviewed.

Coordinators must certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review, and the Site Coordinator Test, prior to performing any coordinator duties. Coordinators must complete the site coordinator training. Site coordinator training includes reviewing Publication 5088, VITA/TCE Site Coordinator Training. Coordinators who prepare tax returns, provide tax law assistance, correct rejected returns, or quality review tax returns, must certify in tax law to the level required for the complexity of the returns. If they do not perform any of these duties, there is no requirement for certification in tax law.

Volunteer Standards of Conduct - Ethics Training

Volunteer Standards of Conduct (VSC) training is specifically for VITA/TCE free tax preparation programs. Often volunteers face ethical issues, which arise in unexpected situations requiring quick decisions and good judgment. In many cases, a volunteer will react to an unusual situation and not realize it, until after the ethical issue has occurred.

All volunteers must prepare accurate returns and provide quality service to taxpayers. See Chapter 7 for an explanation of each standard and the suggested corrective actions to take if a VSC violation occurs at a VITA/ TCE site.

VSC Training Resources:

Publication 4961, VITA/TCE Volunteer Standards of Conduct – Ethics Training, is an electronic product used in classroom setting or for independent study. The Volunteer Standards of Conduct (VSC) Training does not include tax law. New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. Returning volunteers are encouraged to review the VSC Training as a refresher. Publication 4961 is also available in Spanish, Publication 4961(sp), VITA/TCE Volunteer Standards of Conduct - Ethics Training (Spanish Version).

VSC Certification:

Volunteer Standards of Conduct Training test is available in Link & Learn Taxes (LLT) on the certification page. All VITA/TCE volunteers must pass VSC certification test with a score of 80% or higher. Once the volunteer passes the Volunteer Standards of Conduct Test, and other certifications, if applicable, they should check the Volunteer Agreement checkbox in LLT, acknowledging they read the Volunteer Standards of Conduct

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Agreement, and agree to adhere to the Volunteer Standards of Conduct. Volunteers certify by signing Form 13615 electronically after all required tests are completed with a passing score of 80% or higher. The Form 13615 created in LLT will record all the volunteer’s completed certifications.

Intake/Interview and Quality Review Training and Certification

SPEC emphasizes the positive correlation between the proper use of the Intake/Interview and Quality Review process and the preparation of an accurate tax return. SPEC oversight reviews indicate the accuracy of VITA/TCE returns has increased since the start of this process. Volunteers who refuse to use the complete intake and interview process and/or refuse to use the required quality review process are in violation of the Volunteer Standards of Conduct (VSC). All volunteers are encouraged to complete this training to ensure they consistently use the intake, interview and quality review processes.

All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must take Publication 5101, VITA/TCE Intake/Interview and Quality Review Training and pass Intake/Interview and Quality Review certification test. Volunteer greeters, screeners and client facilitators who assign tax returns or assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take Intake/Interview and Quality Review Training and certify. The required method of taking the Intake/Interview and Quality Review certification test is through LLT.

The Intake/Interview and Quality Review Training includes:

The purpose of following a consistent intake/interview and quality review process.
How to complete Form 13614-C, Intake/Interview and Quality Review Sheet.
The basic steps of a complete intake process.
The basic steps of a complete interview.
The basic steps of a complete quality review.

VITA/TCE Intake/Interview and Quality Review Training Resources:

Publication 5101, VITA/TCE Intake/Interview and Quality Review Training, is a PowerPoint presentation aimed at training VITA/TCE volunteers in the correct usage of the F13614-C Intake/Interview and Quality Review Sheet. (Electronic only)
Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook, is to be used by SPEC partners and employees to conduct effective intake, interviews and quality reviews of tax returns completed at VITA/TCE sites. This product provides a guide sites can follow to ensure all taxpayers leave with an accurate tax return. (Electronic only)

Tax Law Training

Partners must ensure all volunteers instructing tax law, answering tax law questions at intake, preparing, or reviewing tax returns are trained in tax law and the use of the tax preparation software. This training will also help the volunteers pass the appropriate certification examinations (for example, Basic or Advanced). While most experienced returning volunteers may be able to refresh their tax law knowledge and tax preparation skills through self-study, the best training for new and less experienced volunteers is in a classroom setting by experienced instructors. The content and format of tax return preparation training will depend upon the experience level of the volunteers and the tax returns encountered at the sites.

Instructors require certification at the Advanced level prior to conducting training.

In addition to the practice tax returns presented in the Basic and Advanced certification examinations, SPEC encourages volunteers to complete a variety of tax return exercises. Partners may require a minimum number of satisfactorily completed exercises to certify for return preparation during the tax season.

36 CHAPTER 4: Volunteer Recruitment, Training and Certification

Tax law training includes:

Common tax documents (examples: Forms W-2, 1099-R, 1099-INT/DIV).
Common IRS tax forms included in a return such as Form 1040, US Individual Income Tax Return, and all schedules and supporting forms.
Tax law explanations for each in-scope tax topic volunteers will encounter at the tax site. Training should cover all tax topics on the appropriate exam (such as Basic or Advanced).
Instruction on entering taxpayer documents in the tax preparation software.
Completing practice returns and having them evaluated by experienced instructors.

Tax Law Training Resources:

Publication 4491, VITA/TCE Training Guide, is a textbook covering tax law, used for self-study or by instructors, to prepare classroom lessons. This publication provides tax law following the lines on Form

This publication is also available in Spanish.

VITA/TCE Central is available on IRS.gov through LLT and has a variety of resources for volunteers and instructors. Instructor Tools include classroom presentations, lesson plans, and Publication 4555e, VITA/TCE e-Instructor Guidance. The site includes quick links to a variety of training resources.
Link & Learn Taxes is available through IRS.gov. The certification paths provide skill checks, job aids, and other resources on tax law topics. It is an excellent resource for use in conjunction with Publication 4491 to review/reinforce self-study and classroom training.
Publication 4012, VITA/TCE Volunteer Resource Guide, is an essential publication for volunteer tax preparers. It covers tax law topics as well as information on using the tax preparation software. Experienced volunteers doing self-study should use this publication to reinforce their knowledge. Instructors should refer volunteers to this publication frequently during classroom training and stress its use as a required resource at the site. Trainers should encourage volunteers to record notes in this publication for further reference during tax season. This publication is also available in Spanish.
- Publication 17, Your Federal Income Tax (For Individuals), can be a valuable source of tax law information which supplements Publications 4491 and 4012. In the classroom, instructors should encourage volunteers to refer to this publication when preparing returns.
- Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, contains the Volunteer Standards of Conduct, Intake/Interview and Quality Review, Site Coordinator, Basic, Advanced, and additional tax law specialty module exams. Volunteers use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification tests. This publication is also available in Spanish.

Tax Law Certification:

The following training certification levels are available for volunteer tax return preparers:

Basic tax law certification.
Advanced tax law certification – The Advanced test is a stand-alone test. There is no requirement to pass the Basic test first.
Foreign Student and Scholar tax law certification.
Puerto Rico Levels I and II – Must pass Basic or Advanced tax law certification first.
Military tax law certification – Must pass Advanced tax law certification first.
International tax law certification – Must pass Advanced tax law certification first.

All volunteers must register and certify via Link & Learn Taxes (LLT). Volunteers who prefer to take the certification test on paper using Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to take the test using that method but must transcribe their answers into LLT.

SPEC Partner Requirements

Validate the volunteer’s credentials as indicated on their professional identification card against Form

Confirm the identity, name, and address of the volunteer using government-issued photo identification.
Sign and date Form 13615 as the authorizing official.

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Site Coordinator Training and Test

Partners must assign at least one volunteer to serve as the coordinator of the site and ensure all coordinators and alternate coordinators receive proper training to carry out the responsibilities of managing their sites. The Site Coordinator Training and the Site Coordinator Test are annual requirements for all VITA/TCE coordinators and alternate coordinators. Coordinators and alternate coordinators must complete the training and certify by passing the test with a score of 80% or higher prior to performing any site coordinator duties.

There are several options for completing site coordinator training:

Attend virtual training sessions with Q&A scheduled for October 2025.
View the Webcaster recordings available through the filing season.
Attend partner-provided training on the topics covered in Publication 5088, VITA/TCE Site Coordinator Training.
Review Publication 5088, which is available on Link & Learn Taxes or IRS.gov, on your own.

Site Coordinator Training Resources:

Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, provides detailed guidance on effective site operations for the VITA/TCE program.
Publication 5166, VITA/TCE Volunteer Quality Site Requirements, is an electronic publication that covers all ten QSR. It includes examples of non-adherence and recommended corrective actions.
Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, provides updates on security requirements for the VITA/TCE program.
TaxSlayer webinars and training videos

TaxSlayer Webinars

TaxSlayer is the tax preparation software contracted by the IRS and is provided to partners/sites for use in the VITA/TCE program. There are several TaxSlayer webinars and mini-training guides available on the Practice Lab website accessed through LLT. Partners should encourage volunteers to view these self-paced training tools. The webinars allow volunteers to become familiar with TaxSlayer Pro return preparation software covering topics from setting up the software to preparation of the return - from start to finish. Volunteers can work independently through the online lessons. Check with your local SPEC territory office for the Practice Lab password.

Practice Lab is available using TaxSlayer Pro, which is the online version of the software, and used to prepare tax return exercises during training. Volunteers also use it to prepare mock tax returns for the certification test problems.
TaxSlayer training videos demonstrate how to enter taxpayer data into the software. Lessons follow the flow of Form 1040. Many videos contain quizzes to reinforce the lesson objectives. Videos demonstrating TaxSlayer administrative functions support training for Electronic Return Originators (ERO) and coordinators.

38 CHAPTER 4: Volunteer Recruitment, Training and Certification