IRS Tax Volunteer: Sign-Up, Training, and Certification Levels

To become an IRS tax volunteer, submit your interest through the IRS VITA/TCE Volunteer and Partner Sign Up form, get connected with a local sponsoring organization, then complete free self-paced training on the IRS Link & Learn Taxes platform and pass the required certification exams with a score of at least 80%. No prior tax experience is needed, and most of the work happens between late January and the April filing deadline.

Sign Up Through the IRS

The IRS runs an online form for prospective volunteers. You enter your information on the VITA/TCE Volunteer and Partner Sign Up page, and the IRS forwards it to sponsoring organizations in your area.1Internal Revenue Service. IRS Tax Volunteers Sponsors are usually nonprofits, libraries, community centers, or United Way chapters. One of them will contact you, walk you through training, and assign you to a site — either in-person or virtual, if you’d rather prepare returns from home.

The time commitment is flexible. You decide how many hours you can give, which makes volunteering workable alongside a full-time job.2Internal Revenue Service. IRS-Certified Volunteers Can Help Their Community During Tax Season Most sites operate through filing season, though some run year-round.

Complete Training on Link & Learn Taxes

All training and certification runs through Link & Learn Taxes, the IRS’s free e-learning platform.3Internal Revenue Service. Link and Learn Taxes, Linking Volunteers to Quality E-Learning You work through modules at your own pace and take the exams online. Some test questions include links to tax tables and scenarios you can open while answering.

Every volunteer, whatever their role, has to pass two prerequisite exams before doing anything else:

  • The Volunteer Standards of Conduct (VSC) exam, covering the ethical rules of the program.
  • The Intake/Interview and Quality Review exam, covering the taxpayer intake process and Form 13614-C.

The passing score is 80%, and you get two attempts at each exam. Fail the VSC exam twice and you cannot proceed to any other certification.4Internal Revenue Service. Link and Learn Taxes – Certification Tests

Your sponsor will also train you on the tax preparation software used at VITA/TCE sites (currently TaxSlayer) and on Publication 4012, the main reference guide preparers use while working on returns.

Pick a Certification Level

If you’ll be preparing returns, you take a tax law certification exam after the two prerequisites. The same 80% minimum and two-attempt limit apply.4Internal Revenue Service. Link and Learn Taxes – Certification Tests You don’t have to start at Basic; you can go straight to Advanced if the material fits.

Optional specialty courses, such as Cancellation of Debt, are available after Basic or Advanced and expand what you’re equipped to handle without creating a separate level.

Sign the Standards of Conduct Agreement

Before working at any site, you must pass the VSC certification and sign Form 13615, the Volunteer Standards of Conduct Agreement.7Internal Revenue Service. Form 13615 – Volunteer Standards of Conduct Agreement – VITA/TCE Programs This is annual — you recertify each year. A site coordinator, sponsoring partner, or IRS contact also has to verify your identity with a government-issued photo ID before the agreement takes effect.

By signing, you agree to six rules:

  • Follow Quality Site Requirements and use approved procedures on every return.
  • Accept no compensation, donations, or share of refunds for preparing returns.
  • Do not use taxpayer information for personal benefit or to solicit business.
  • Never knowingly prepare an inaccurate return.
  • Avoid criminal or dishonest conduct that could reflect on the programs.
  • Treat every taxpayer with courtesy and respect.

Violating any of these removes you from the program. The IRS does not require a criminal background check across the board, but individual sponsoring organizations may run one.7Internal Revenue Service. Form 13615 – Volunteer Standards of Conduct Agreement – VITA/TCE Programs

Roles You Can Fill

Not every volunteer prepares returns. Sites need people in several roles, and some don’t require tax law certification.

  • Tax Preparer completes returns start to finish and requires Basic, Advanced, or a specialty tax law certification.
  • Quality Reviewer checks completed returns for accuracy before filing. Reviewers must be certified at or above the level of the returns they review, so Advanced returns need Advanced-certified reviewers.8Internal Revenue Service. Publication 4961 – VITA/TCE Volunteer Resource Guide
  • Intake Interviewer greets taxpayers, helps them fill out Form 13614-C, and confirms they’ve brought documents like W-2s, 1099s, and photo ID. Requires the VSC and Intake/Interview certifications but no tax law exam.9Internal Revenue Service. Form 13614-C – Intake/Interview and Quality Review Sheet
  • Site Coordinator manages the site’s operation, including scheduling, assignments, and quality standards. Coordinators must pass their certification with 80% or higher before the site opens.4Internal Revenue Service. Link and Learn Taxes – Certification Tests

Starting as an Intake Interviewer is a low-pressure way to learn the workflow before committing to tax law certification.

Who You’ll Be Preparing Returns For

VITA serves individuals and families who generally earn $69,000 or less, people with disabilities, and taxpayers with limited English proficiency.10Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers TCE focuses on people aged 60 and older, with attention to pension and retirement questions.11Internal Revenue Service. Tax Counseling for the Elderly Both programs typically operate at the same community sites, and most certified volunteers see taxpayers from either population.

Continuing Education Credits for Tax Professionals

If you hold a Preparer Tax Identification Number (PTIN), the IRS can upload CE credits directly to your PTIN account after filing season. You submit your signed Form 13615, showing the certifications you completed, to your site coordinator, who validates and forwards it to the IRS.12Internal Revenue Service. FACT SHEET – Continuing Education Credits for SPEC VITA/TCE Partners and Volunteers The IRS issues CE certificates at the end of the season. Enrolled agents, CPAs, and other credentialed professionals should confirm with their state board or licensing body how many VITA/TCE hours count toward their requirements, since that varies by state.