Get IRS 13615 (SP)_DSA 2022-2024

Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc .) must: a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or higher.

Use of Form 13615: This form provides information on a volunteer's certification. All VITA/TCE volunteers must pass the Volunteer Standards of Conduct certification, and sign and date Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, prior to working at a VITA/TCE site.

The Basic path will prepare you for the Basic IRS Certification exam. At this level, you will be able to complete most simple returns. The Advanced path will prepare you for the Advanced IRS Certification exam. At this level, you will be able to complete all returns within the scope of the IRS VITA/TCE program.

All IRS tax law certified volunteer preparers must complete the entire intake and interview processes before preparing tax returns. To promote accuracy, this process must include an interview with the taxpayer while reviewing Form 13614-C and all supporting documents prior to preparing the tax return.

6107(b) requires that the tax preparer retain a completed copy of any return or claim for refund or maintain a list with the names and taxpayer identification numbers of the taxpayers for whom the returns or claims were prepared.

An IRS-certified volunteer must then: Interview the taxpayer and review their completed Form 13614-C. Ensure that all questions are answered, and all "Unsure" answers have been discussed and changed to "Yes" or "No". Review supporting documentation.