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It explains the mission of free tax return preparation for eligible taxpayers and sets enforceable Volunteer Standards of Conduct, including certification steps, confidentiality duties, prohibited practices, and consequences for noncompliance. The guide also links training resources such as the practice lab and Link & Learn Taxes, and outlines major course modules from identity protection through filing basics, filing status, and exemptions.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/vitatce-training-guide-publication-4491-volunteer-standards-of-conduct-updates-for-2025/296559/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/vitatce-training-guide-publication-4491-volunteer-standards-of-conduct-updates-for-2025/296559.png","ImageObject",300,407,{"name":92,"@type":93},"Melati","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-28","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the mission of the VITA/TCE return preparation programs?","Question",{"text":113,"@type":114},"The programs help eligible taxpayers satisfy their tax responsibilities by providing free tax return preparation. Volunteers must maintain high ethical conduct standards and provide quality service.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What happens if a VITA/TCE volunteer does not comply with the Volunteer Standards of Conduct?",{"text":118,"@type":114},"Noncompliance can lead to actions such as removal from VITA/TCE programs, inclusion in the IRS Volunteer Registry to bar future activity, deactivation of a sponsoring partner’s EFIN, removal of products and taxpayer information, partnership termination, grant termination, and referral for investigations.",{"name":120,"@type":111,"acceptedAnswer":121},"How are volunteers required to be certified and approved to volunteer?",{"text":122,"@type":114},"Volunteers must pass the Volunteer Standards of Conduct certification test annually and agree to adhere to VSC by signing and dating Form 13615 before volunteering. They must also certify in role-specific steps such as Intake/Interview and Quality Review, and Form 13615 is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms identity and signs.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},296559,1790039672,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":145,"read_time":146},962085570644,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","4491  \nVITA/TCE Training Guide  \nVolunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)  \n2025 RETURNS  \nTake [your VITA/TCE training online at:](your VITA/TCE training online at: apps.irs.gov/app/vita/)[ apps.irs.gov/app/vita/](your VITA/TCE training online at: apps.irs.gov/app/vita/)(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.  \nPublication 4491 (Rev. 10-2025) Catalog Number 47499R Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nUpdates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training Supplement. The most recent version can be downloaded [at:](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)[ ](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)[www.irs.gov/pub/irs-pdf/p4491x.pdf](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)  \nVolunteer Standards of Conduct  \nVolunteer Income Tax Assistance / Tax Counseling for the Elderly (VITA/TCE) Programs  \nThe 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.  \nAnnually all VITA/TCE volunteers must pass the Volunteer Standards of Conduct (VSC) certification test and agree that they will adhere to the VSC by signing and dating Form 13615, Volunteer Standards of Conduct Agreement, prior to volunteering at a VITA/TCE site. In addition, return preparers, quality reviewers, coordinators, client facilitators and tax law instructors must certify in Intake/Interview and Quality Review. Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, or conduct quality reviews of completed returns must also certify in tax law prior to signing the form. Form 13615 is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity, name and address, and signs and dates the form. Volunteers’ names and addresses in Link & Learn Taxes must match their government issued photo identification. Advise volunteers to update their My Account page in Link & Learn Taxes with their valid name and address.  \nAs a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer Standards of Conduct: VSC \\#1-Follow all Quality Site Requirements (QSR) .  \nVSC \\#2-Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.  \nVSC \\#3-Do not solicit business from taxpayers you assist or use the information you gained about them (taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual or organization.  \nVSC \\#4-Do not knowingly prepare false returns.  \nVSC \\#5-Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other  \nconduct considered to have a negative effect on the VITA/TCE programs. VSC \\#6-Treat all taxpayers in a professional, courteous, and respectful manner. Failure to comply with these standards could result in, but is not limited to, the following:  \n• Your removal from all VITA/TCE programs;  \n• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely;  \n• Deactivation of your sponsoring partner’s site VITA/TCE EFIN electronic filing identification number (EFIN);  \n• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site;  \n• Termination of your sponsoring organization’s partnership with the IRS;  \n• Termination of grant funds from the IRS to your sponsoring partner; and  \n• Referral of your conduct for potential TIGTA and criminal investigations.  \nTaxSlayer® is a copyrighted software program owned by Rhodes Comp","cbCaiphfVlafVtv6","https://ap.wps.com/l/cbCaiphfVlafVtv6","pdf",27347185,356,"English","# Volunteer Standards of Conduct\n## Volunteer mission and ethical expectations\n## Certification test and form requirements\n## Standards VSC #1–VSC #6 and consequences\n# Confidentiality Statement\n# Course and 2025 updates overview","[{\"question\":\"What is the mission of the VITA/TCE return preparation programs?\",\"answer\":\"The programs help eligible taxpayers satisfy their tax responsibilities by providing free tax return preparation. Volunteers must maintain high ethical conduct standards and provide quality service.\"},{\"question\":\"What happens if a VITA/TCE volunteer does not comply with the Volunteer Standards of Conduct?\",\"answer\":\"Noncompliance can lead to actions such as removal from VITA/TCE programs, inclusion in the IRS Volunteer Registry to bar future activity, deactivation of a sponsoring partner’s EFIN, removal of products and taxpayer information, partnership termination, grant termination, and referral for investigations.\"},{\"question\":\"How are volunteers required to be certified and approved to volunteer?\",\"answer\":\"Volunteers must pass the Volunteer Standards of Conduct certification test annually and agree to adhere to VSC by signing and dating Form 13615 before volunteering. They must also certify in role-specific steps such as Intake/Interview and Quality Review, and Form 13615 is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms identity and signs.\"}]","VITA/TCE Training Guide - Publication 4491 - Volunteer Standards of Conduct - Updates for 2025 | PDF",1789734118,897]