QSR 1: Certification

Volunteers must complete their certifications using the IRS electronic tests through Link & Learn Taxes (LLT). Volunteers who prefer to take the Certification Test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to complete the test using that method but must transcribe their answers to the Test in LLT. Volunteers’ names and addresses in LLT must match their government-issued photo identification. SPEC requires volunteers to update their “My Account” page in LLT with their valid name and address.

• Volunteer training may consist of classroom training, self-study, and/or LLT.

• Volunteers have two attempts to pass each certification with a passing score of 80% or above on each certification.

Volunteer Standards of Conduct (VSC) Training

New volunteers must take the Volunteer Standards of Conduct (VSC) Training. The training is available in LLT and in Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training. SPEC encourages returning volunteers to review the VSC training as a refresher. All volunteers must pass the VSC certification using LLT prior to working at a site.

VITA/TCE Intake/Interview and Quality Review Training

All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must review Publication 5101, 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.

• This training will be offered virtually with a Q&A session The training platform and links will be provided in Publication 5325, Fact Sheet: Filing Season Training for SPEC Partners and Volunteers.

• All volunteer greeters, screeners and client facilitators who assign tax returns for return preparation must also take Intake/Interview and Quality Review Training and certify.

42 CHAPTER 6: Quality Site Requirements

VITA/TCE Tax Law Training

Volunteers who answer tax law questions, instruct tax law classes, prepare, or correct tax returns, and/ or conduct quality reviews of completed tax returns, must certify in tax law prior to conducting tax law related tasks. Screeners and client facilitators who answer tax law questions must also certify in tax law. Tax law certification is an annual requirement. Volunteers who do not help with tax law related issues (for example, greeters, receptionists, equipment coordinators) do not have to certify in tax law but must still complete the VSC certification test via LLT.

See Publication 5166, VITA/TCE Volunteer Quality Site Requirements for a chart on required training for volunteer positions.

IRS tax law certified volunteer preparers must prepare tax returns that are within scope of the VITA/ TCE program. Volunteers must spot out-of-scope returns early in the tax return preparation process. Refer all out-of-scope tax returns to a professional tax return preparer. Scope refers to VITA/TCE tax law topics applied to a volunteer prepared tax return. Scope does not refer to income levels. A Scope of Service Chart is in Publication 4012, VITA/TCE Volunteer Resource Guide.

• Tax law instructors must certify in tax law at the Advanced level or higher.

• IRS tax law certified volunteer preparers can only prepare returns with tax issues that fall within their certification level. If the site is preparing tax returns above the Basic certification level, the volunteer preparer must certify to the level needed to prepare these returns.

• Designated and peer-to-peer quality reviewers can only quality review returns with tax issues that fall within their certification levels. If the site is preparing tax returns above the Basic certification level, the quality reviewers must certify to the level needed to quality review these returns.

Specialty Certifications

Volunteers may take other specialty certifications.

• Volunteers must first certify in Volunteer Standards of Conduct before taking Over the Phone Interpreter (OPI) certification.

• Volunteers must first certify at either Basic or Advanced level before taking the specialty certification for Puerto Rico.

• Volunteers must first certify at the Advanced level before taking the Military and International specialty certifications.

SPEC requirements may be different from partner requirements. Partners may require a higher level of training. However, partner requirements can never be lower than IRS requirements. For example, some partners require their coordinators to be certified at the Advanced tax law certification level, even if they do not give tax law advice, prepare, or correct tax returns. For example, AARP Foundation Tax-Aide (Tax-Aide) requires tax counselors to certify at the Advanced level. This is an acceptable practice.

Site Coordinator Training

Annually, coordinators and alternate coordinators must complete site coordinator training annually and pass the Site Coordinator Test before performing any site coordinator duties.

There are several options for completing site coordinator training:

• Attend local territory training sessions scheduled between October and December

• Attend partner-provided training on the topics covered in Publication 5088, VITA/TCE Site Coordinator Training or

• Individually review Publication 5088, which is available on Link & Learn Taxes (LLT) or IRS.gov.

QSR #1: Certification 43