Tài liệu VITA/TCE Training Guide - Volunteer Income Tax Assistance (VITA) / Tax Counseling for the

Publication 4491 (Rev. 10-2011) Catalog Number 47499R Department of the Treasury Internal Revenue Service www.irs.gov

Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

VITA/TCE Training Guide 2011 ReTuRns

Take your VITA/TCe training online at www.irs.gov (keyword:

Link & Learn Taxes). Link to the Practice Lab to gain

experience using tax software and take the certification test

online, with immediate scoring and feedback.

4491

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in

satisfying their tax responsibilities by providing free tax return preparation. To establish the

greatest degree of public trust, volunteers are required to maintain the highest standards of ethical

conduct and provide quality service.

All VITA/TCE volunteers must complete the Volunteer Standards of Conduct Training and sign

Form 13615, Volunteer Standards of Conduct Agreement prior to working at a VITA/TCE site. In

addition, return preparers, quality reviewers, and VITA/TCE tax law instructors must certify in tax

law prior to signing this form. This form is not valid until the site coordinator, sponsoring partner,

instructor, or IRS contact confirms the volunteer’s identity and signs the form.

As a volunteer participant in the VITA/TCE Programs, I will:

Failure to comply with these standards could result in, but is not limited to, the following:

• Removal from the VITA/TCE Programs and inclusion on volunteer registry;

• Deactivation of your Partner’s VITA/TCE EFIN (electronic ID number);

• Removal of all IRS products, supplies, loaned equipment, and taxpayer information;

• Termination of the sponsoring organizations partnership with IRS;

• Termination of sponsoring organization grant funds; and

• Subjection to criminal investigations.

1) Follow the Quality Site Requirements

(QSR).

2) Not accept payment or solicit donations for

federal or state tax return preparation.

3) Not solicit business from taxpayers I

assist or use the knowledge I gained (their

information) about them for any direct or

indirect personal benefit for me or any

other specific individual.

4) Not knowingly prepare false returns.

5) Not engage in criminal, infamous,

dishonest, notoriously disgraceful

conduct, or any other conduct deemed to

have a negative effect on the VITA/TCE

Programs.

6) Treat all taxpayers in a professional,

courteous, and respectful manner.

Volunteer Standards of Conduct

VITA/TCE Programs

Tax Wise® is a copyrighted software program owned by CCH Small Firm Services (CCH).

All screen shots that appear throughout the official Volunteer Income Tax Assistance (VITA)

and Tax Counseling for the Elderly (TCE) training materials are used with the permission of

CCH. The screen shots used in this publication—or any other screen shots from Tax Wise or

its affiliated programs—may not be extracted, copied, or distributed without written approval

from the IRS SPEC Office of Education and Product Development.

Confidentiality Statement:

All tax information you receive from taxpayers in your VOLUNTEER capacity is strictly

confidential and should not, under any circumstances, be disclosed to unauthorized

individuals.

How to Get Technical Updates?

Updates to the volunteer training materials will be contained in Publication 4491X, VITA/

TCE Training Supplement mid-December. To access this publication, in the upper right

hand corner of www.irs.gov, type in “Pub 4491X” in the search field.

During the tax season Volunteer Tax Alerts will be issued periodically. Type “volunteer

alerts”, in the search field to access all tax alerts.

Product What’s New This Year

Publication 4491,

Student Training Guide

• New tax law content for 2011 that was available at the time this publi￾cation was approved for print.

• Publication 4491 is the printed technical training guide for instructors

and students. Instructors can acquire additional guidance on www.irs.

gov, by searching for Publication 4555-e.

• The Business Travel Expense lesson is now covered in Military

Employee Business Expenses.

• The scope of returns prepared at VITA/TCE sites expanded to include:

- Lesson 14 Lump Sum Social Security Payments

Note: The following optional modules are available on www.irs.gov,

keyword Link & Learn Taxes:

- Cancellation of Debt for Credit Cards and Mortgages – requires

Advanced, Military, or International Certification

- Health Savings Accounts (HSAs) – requires Intermediate

Certification or higher

Publication 4491-W,

Comprehensive Problems &

Exercises Workbook

• Problem and practice exercises that cover new 2011 tax law and

changes to what is in scope this year.

• If possible, sites should wait to use the tax year 2011 tax preparation

software that will be on the Software Practice Lab when Link & Learn

Taxes is available on www.irs.gov in early November.

Publication 4012, Volunteer

Resource Guide

• Additional guidance for charts and exhibits revised to reflect tax year

2011 tax law.

Form 6744, Test/Retest • The test is designed for use with the software Practice Lab on Link &

Learn Taxes. It is open book and can be taken and scored on Link &

Learn Taxes.

• The answers for the test and retest are based on 2011 values for

deductions, exemptions, tax, and credits. To be a certified volunteer,

the student must demonstrate competency in 2011 tax law. Only the

2011 version of the software will generate the correct answers for

2011 returns.

• The new Standards of Conduct (Ethics) Training and test are included

in this booklet.

Course Evaluation • Share your ideas for enhancing these materials by completing the

training evaluations on www.irs.gov, keyword Link & Learn Taxes.

At the end of any online module, click the evaluation link and make the

appropriate entries.

• See the Director’s letter in the front of this book for additional guidance.

Software Practice Lab • Reinforce your training using the IRS e-learning application for volun￾teers – Link & Learn Taxes. The site also contains an early-release

version of the IRS-provided tax preparation software.

What’s in my training kit?

ii

Table of Contents iii

Table of Contents

What’s in my training kit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii

Form 1040 – Lesson and Curriculum Crosswalk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v

Important Tax Law Changes for 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Part 1: Getting Started

Lesson 1: Course Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-1

Lesson 2: Screening and Interviewing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1

Lesson 3: Filing Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-1

Part 2: Determining Filing Status and Exemptions

Lesson 4: Filing Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-1

Lesson 5: Personal Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-1

Lesson 6: Dependency Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-1

Lesson 7: Unique Filing Status and Exemption Situations . . . . . . . . . . . . . . . 7-1

Part 3: Determining Taxable Income

Lesson 8: Income – Wages, Interest, Etc., Form 1040, Lines 7–11 . . . . . . . . 8-1

Lesson 9: Income – Business; Form 1040, Line 12 . . . . . . . . . . . . . . . . . . . . 9-1

Lesson 10: Income – Capital Gain or Loss; Form 1040, Line 13 . . . . . . . . . 10-1

Lesson 11: Income – Retirement Income; Form 1040, Lines 15–16 . . . . . . 11-1

Lesson 12: Income – Rental and Schedules K-1 . . . . . . . . . . . . . . . . . . . . . 12-1

Lesson 13: Income – Unemployment Compensation; Form 1040, Line 19 . 13-1

Lesson 14: Income – Social Security Benefits; Form 1040, Line 20a . . . . . . 14-1

Lesson 15: Income – Other Income; Form 1040, Line 21 . . . . . . . . . . . . . . 15-1

Lesson 16: Military Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16-1

Part 4: Determining Adjusted Gross Income (AGI)

Lesson 17: Adjustments to Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17-1

Lesson 18: Military Moving Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18-1

iv Table of Contents

Part 5: Computing the Tax and Credits

Lesson 19: Standard Deduction and Tax Computation . . . . . . . . . . . . . . . . 19-1

Lesson 20: Itemized Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20-1

Lesson 21: Military Employee Business Expenses . . . . . . . . . . . . . . . . . . . . 21-1

Lesson 22: Credit for Child and Dependent Care Expenses . . . . . . . . . . . . 22-1

Lesson 23: Education Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23-1

Lesson 24: Foreign Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24-1

Lesson 25: Child Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25-1

Lesson 26: Miscellaneous Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26-1

Part 6: Computing Other Taxes and Total Tax

Lesson 27: Other Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27-1

Part 7: Applying Refundable Credits and Computing Payments/Refund

Lesson 28: Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28-1

Lesson 29: Earned Income Credit (EIC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29-1

Lesson 30: Refund and Amount of Tax Owed . . . . . . . . . . . . . . . . . . . . . . . 30-1

Part 8: Completing and Filing the Return

Lesson 31: Quality Review of the Tax Return . . . . . . . . . . . . . . . . . . . . . . . 31-1

Lesson 32: Concluding the Interview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32-1

Lesson 33: Military Finishing and Filing the Return . . . . . . . . . . . . . . . . . . . . 33-1

Part 9: Amending and Filing Returns

Lesson 34: Amended and Prior Year Returns . . . . . . . . . . . . . . . . . . . . . . . . 34-1

Appendix A: Vanessa’s Intake and Interview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-1

Scope of Service - Form 1040 Line Entries by Certification Level v

Basic - A Intermediate - B Advanced - C Military - D International - E

Scope of Service - Form 1040 Line Entries by Certification Level

Certification Level Indicators/Legend

Out of

Scope

OFS

Link & Learn

Taxes

L&LT

8-All

8-All

8-All

13-All

14-All

17-All

14-All

8-B-E

11-B-E

11-B-E

17-B-E

17-B-E

17-B-E

17-B-E

17-B-E

17-B-E

8-B-E

11-B-E

9-B-E Limited

12-C-E Limited

11-B-E

10-C-E

OFS

OFS

OFS

21-D

Special Certification L&LT

18-D

OFS

OFS

8-All

8-All

5, 6, 7-All

Entire Section

4-All also see lesson 7

Entire Section

3-All

15-All Special Certification L&LT

vi Scope of Service - Form 1040 Line Entries by Certification Level

Basic - A Intermediate - B Advanced - C Military - D International - E

Scope of Service - Form 1040 Line Entries by Certification Level

Certification Level Indicators/Legend

Out of

Scope

OFS

Link & Learn

Taxes

L&LT

All

30-All

30-All

30-All

30-All

30-32-All

30-All

28-All

28-All

29-All

25-All

All

28-All

28-All

29-All

22-All

26-All

25-All

5-All

19-All

28-B-E

27-B-E

23-B-E

27-B-E

27-B-E

24-B-E

23-B-E

26-B-E

Form 4137 Only

HSA Only Special Certification L&LT

OFS

OFS

19-B-E

19-All; Some OFS

All; Some OFS

OFS

OFS, Except Sch R - 26-All

OFS

OFS

30-All

OFS

Important Tax Law Changes for 2011 1

Due Date of Return

The due date for the US Individual Income Tax Return for Tax Year 2011 is April 17, 2012. The due date is

April 17, instead of April 15, because April 15, 2012 is a Sunday and April 16, 2012, is the Emancipation

Day holiday in the District of Columbia.

Wage Threshold for Household Employees

For 2011, the social security and Medicare wage threshold for household employees remains unchanged at

$1,700. This means that taxpayers who paid a household employee cash wages of less than $1,700 in 2011

do not have to report and pay social security and Medicare taxes on that employee’s 2011 wages.

Income Limits Increased for Excluding Education Savings Bond Interest

For 2011, the amount of the interest exclusion is phased out for Married Filing Jointly taxpayers or

Qualifying Widow(er) taxpayers whose modified AGI is between $106,650 and $136,650. If the modified

AGI is $136,650 or more, no deduction is allowed.

For Single and Head of Household filing statuses, the interest exclusion

is phased out for taxpayers whose modified AGI is between $71,100 and

$86,100. If the modified AGI is $86,100 or more, no deduction is allowed.

Standard Deduction Increases

The standard deduction for taxpayers who do not itemize deductions on

Schedule A (Form 1040) has increased. The standard deduction amounts for 2011 are:

• $11,600 – Married Filing Jointly or Qualifying Widow(er)

• $8,500 – Head of Household

• $5,800 – Single or Married Filing Separately

Taxpayers who are 65 and Older or are Blind

For 2011, the standard deduction for these taxpayers has increased:

• $1,150 - Married Filing Jointly, Married Filing Separately, or Qualifying Widow(er)

• $1,450 - Single or Head of Household

Temporary Decrease in Employee’s Share of Payroll Tax

In 2011, social security tax is withheld from an employee’s wages at the rate of 4.2% (down from 6.2%) up

to the social security wage limit of $106,800. There is no change to Medicare withholding.

The same reduction applies to net earnings from self-employment – the temporary rate is 10.4% (down from

12.4%) up to the social security wage limit of $106,800. The method of figuring “one-half of self-employment

tax” for adjusted gross income changed slightly. A worksheet was developed to compute the deduction.

Important Tax Law Changes for 2011

Married taxpayers who file

separately do not qualify for

the exclusion.

2 Important Tax Law Changes for 2011

Exemption Amount

The amount a taxpayer can deduct for each exemption increased to $3,700 for 2011.

Alternative Minimum Tax (AMT) Exemption Amount Increased

For 2011, the AMT exemption amount is increased to $48,450 ($74,450 if Married Filing Jointly or a

Qualifying Widow(er); $37,225 if Married Filing Separately).

Retirement Savings Contribution Credit Income Limits Increased

In order to claim this credit, your MAGI must not be more than $28,250 ($56,500 if Married Filing Jointly;

$42,375 if Head of Household).

Earned Income Credit (EIC)

Amount of Credit Increased

For 2011, the maximum credit is:

• $3,094 with one qualifying child

• $5,112 with two qualifying children

• $5,751 with three or more qualifying children

• $464 with no qualifying child

Earned Income Amount Increased

To be eligible for a full or partial credit, the taxpayer must have earned income of at least $1 but less than:

• $36,052 ($41,132 if Married Filing Jointly) with one qualifying child

• $40,964 ($46,044 if Married Filing Jointly) with two qualifying children

• $43,998 ($49,078 if Married Filing Jointly) with three or more qualifying children

• $13,660 ($18,740 if Married Filing Jointly) with no qualifying child

Investment Income

Taxpayers whose investment income is more than $3,150 cannot claim the EIC.

Advance Payment of the Credit

The Education Jobs and Medicaid Assistance Act of 2010 eliminated the advance EIC for tax years begin￾ning after December 31, 2010.

Adoption Credit or Exclusion

The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to

$13,360 for 2011. To claim either the credit or exclusion, the taxpayer’s MAGI must be less than $225,210.

This credit is outside the scope of the VITA/TCE Program.

Important Tax Law Changes for 2011 3

Standard Mileage Rate

Business-Related Mileage

For 2011, two rates are in effect:

• January 1 through June 30 – The standard mileage rate for the cost of operating a car, van, or pickup/

panel truck for business use is 51 cents per mile

• July 1 through December 31 – The rate increases to 55.5 cents per mile

Medical and Move-Related Mileage

For 2011, two rates are in effect:

• January 1 through June 30 – The standard mileage rate for the cost of operating a vehicle for medical

reasons or as part of a deductible move is 19 cents per mile

• July 1 through December 31, 2011 – The rate increases to 23.5 cents per mile

Charitable-Related Mileage

For 2011, the standard mileage rate for the cost of operating a vehicle for charitable purposes remains at 14

cents per mile.

Modified Adjusted Gross Income (AGI) Limit for Traditional IRA Contributions Increased

For 2011, if a taxpayer is covered by a retirement plan at work, the deduction for contributions to a tradi￾tional IRA is reduced (phased out) if the modified AGI is:

• More than $90,000 but less than $110,000 for a married couple filing a joint return or a qualifying

widow(er),

• More than $56,000 but less than $66,000 for a single individual or head of household, or

• Less than $10,000 for a married individual filing a separate return

If only one spouse is covered by a retirement plan at work, and the taxpayers live together or file a joint

return, the deduction is phased out if the modified AGI is more than $169,000 but less than $179,000. If the

modified AGI is $179,000 or more, no deduction for contributions to a traditional IRA is allowed.

Deductible Long-Term Care Premium Limits Increased

For 2011, the maximum amount of qualified long-term care premiums includible as medical expenses has

increased. Qualified long-term care premiums up to the amounts shown below can be included as medical

expenses on Schedule A (Form 1040) Itemized Deductions.

• $340: age 40 or under

• $640: age 41 to 50

• $1,270: age 51 to 60

• $3,390: age 61 to 70

• $4,240: age 71 and over

The limit on premiums is for

each person.

4 Important Tax Law Changes for 2011

Qualified Charitable Distribution (QCD)

Tax-free treatment of distributions from traditional and Roth IRAs for charitable purposes has been

extended through December 31, 2011, with the following special rule.

• For QCDs made during January 2011, taxpayers can elect to have the distribution deemed to have been

made on December 31, 2010. If this election is made, the QCD counts toward the 2010 exclusion limit of

$100,000, as well as the 2010 minimum required distribution.

Lifetime Learning Credit Income Limits Increased

To claim a lifetime learning credit, a taxpayer’s MAGI must be less than $61,000 ($122,000 if Married Filing

Jointly).

Nonbusiness Energy Property Credit

This credit has been extended for 1 year with a reduced rate of 10%. Amounts provided by subsidized

federal, state, or local energy financing do not qualify for the credit. The energy-efficiency standards for

qualified natural gas, propane, or oil furnaces, or hot water boilers have been increased.

For 2011, the credit is limited as follows:

• A total combined credit limit of $500 for all tax years after 2005 (Form 5695, Part I)

• A combined credit limit of $200 for windows for all the amount of your tax years after 2005

• A maximum credit for residential energy property costs of $50 for any advanced main air circulating fan;

$150 for any qualified natural gas, propane, or oil furnace, or hot water boiler; and $300 for any item of

energy-efficient building property

Social Security and Medicare Taxes

The maximum amount of wages subject to the social security tax for 2011 is $106,800. There is no limit on

the amount of wages subject to the Medicare tax.

Self-Employment Tax

Self-employment tax consists of two parts: social security and Medicare. The maximum amount of net

earnings subject to the social security part of the self-employment tax for tax years beginning in 2011 is

$106,800. All net earnings of at least $400 are subject to the Medicare part of the tax.

Tax Forms and Schedules

Form 1099-K

Payment settlement entities (PSE) may have to report merchant card payments and third network payments

on the new Form 1099-K, Merchant Card and Third-Party Payments. Box 1 shows the aggregate gross

amount of merchant card/third party network payments made to the taxpayer through the PSE during the

tax year. For more information, see Lesson 9: Income – Business.

Form 1098-MA

Form 1098-MA, Mortgage Assistance Payments, is a new information return. The form is used to report to

the IRS and homeowners the total amounts of certain mortgage assistance payments made to mortgage

servicers. Mortgage assistance payments are not included in income. However, taxpayers cannot deduct

the interest that is paid for them.

Important Tax Law Changes for 2011 5

Tax Forms and Schedules

Form 1099-B

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, includes five new boxes:

• Box 1b to report the date of acquisition

• Box 3 to report cost or other basis

• Box 5 to report the amount of loss disallowed due to a wash sale

• Box 6 to report whether the property sold is a noncovered security, and

• Box 8 to report whether the gain or loss is short-term or long-term

Brokers must complete boxes 1b, 3, 5, and 8 when reporting sales of securities, unless box 6 is checked.

In addition to these changes, other boxes on the form were either moved or renumbered.

Form 8949

A new Form 8949, Sales and Other Dispositions of Capital Assets, contains all capital gain and loss trans￾actions. Transactions will no longer be reported directly on Form 1040, Schedule D, Capital Gains and

Losses. The subtotals from Form 8949 are carried over to Schedule D, where gain or loss is calculated in

aggregate.

Using a checkbox in Part I and Part II, the taxpayer identifies short and long-term transactions in these

categories:

• Form 1099-B, box 3, shows basis

• Form 1099-B, box 3, does not show basis

• Form 1099-B not received

Only one box may be checked in each part; a taxpayer with more than one type of transaction must file a

separate Form 8949 for each type. For more information, see Lesson 10: Income - Capital Gain or Loss.

Schedule D

Form 1040, Schedule D, Capital Gains and Losses, was revised to allow for changes made to Form 1099-B

and the new Form 8949. Individual transactions will no longer be listed on Schedule D. The Short and Long￾Term sections of the revised Schedule D separate the three types of transactions carried over from Form

8949 to Schedule D. Form 8949 replaces Schedule D-1.

6 Important Tax Law Changes for 2011

Foreign Earned Income and Housing Exclusions

For 2011, the maximum Foreign Earned Income Exclusion increased to $92,900. The base housing amount

increased to $40.72 per day or $14,864 for the entire calendar year.

Expiring Provisions

The following provisions expired in 2010 and are no longer available:

• Making work pay credit

• Computer technology and equipment allowed as qualified higher education expenses for qualified tuition

programs

• Advance earned income credit

Link & Learn Taxes – Optional Courses

Qualified Medical Expenses

For HSA, MSA, FSA, and HRA purposes, a medicine or drug will be a qualified

medical expense only if the medicine or drug:

• Requires a prescription

• Is available without a prescription (an over-the-counter medicine or drug) and

you get a prescription for it, or

• Is insulin

This applies to amounts paid after 2010. However, it does not apply to amounts paid in 2011 for medicines

or drugs purchased before January 1, 2011.

Increase in Additional Tax on Certain Distributions Not Used for Qualified Medical Expenses

The tax on distributions from health savings accounts (HSAs) and Archer MSAs made after December 31,

2010, that are not used for qualified medical expenses, is increased to 20%.

Congress may enact addi￾tional legislation that will affect

taxpayers after this publication

goes to print. For the most

current tax law information, go

to www.irs.gov.

Lesson 1: Course Introduction 1-1

Lesson 1: Course Introduction

Welcome

We’re glad you decided to take advantage of this challenging, yet rewarding experience as an important

player in the tax administration process. This training material will introduce you to the major components of the

Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) return preparation process.

Your course instructor will provide all the available technical publications and forms required for this course.

If any of the suggested forms and publications are not available in the classroom or at the site, they can be

viewed or downloaded at www.irs.gov.

Objectives

At the end of this lesson you will be able to describe:

• The various course levels and certification process

• The responsibilities of a VITA/TCE volunteer

• The critical components involved in the return preparation process

• The resources available to assist you

What will I learn?

To successfully assist taxpayers in satisfying their tax responsibilities, you

must understand tax law and the tools available to assist you in preparing

and filing accurate tax returns – Forms 1040EZ, 1040A, 1040, etc. A tax

return is accurate when tax law is applied correctly and it is free from error

based on the taxpayer’s interview and supporting documentation, and a

completed Form 13614-C, Intake/Interview & Quality Review Sheet.

The VITA/TCE return preparation process consists of five critical compo￾nents that will be taught in your training class as follows:

• NEW Volunteer Standards of Conduct Training

• Screening and interviewing taxpayers, using Form 13614-C

• Understanding and applying tax law

• Using references, resources, and tools including return preparation

software

• Conducting quality reviews on all returns

You must complete the Volunteer Standards of Conduct training and

complete and sign Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs, prior

to working at a site. Form 13615 must be signed and dated by the Site Coordinator, sponsoring partner,

instructor, or IRS contact. They must verify your identity, that you have completed the required training, and

have signed Form 13615 prior to working at a site. More information on Standards of Conduct can be found

in Publication 4299, Privacy, Confidentiality, and Standards of Conduct – A Public Trust.

What do I need?

□ Publication 4491

□ Publication 4491-W

□ Publication 4012, Volunteer

Resource Guide

□ Publication 17

□ Form 6744

□ Intake and Interview Sheet

□ Form 13614-C Job Aid

□ Form 13615

Optional:

□ Publication 3

□ Publication 596

□ Publication 972

□ Publication 4299

□ Publication 4403

□ Publication 4575

□ Form 13645

□ Internet Access (optional

but highly recommended)

Volunteer Standards of

Conduct training and test is

located in Form 6744, VITA/

TCE Volunteer Assistor’s Test/

Retest and on Link & Learn

Taxes.