Publication 4491 - Volunteer Training Guide

Sep 19, 2026

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Publication 4491 (Rev. 10-2018) provides guidance for the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) return preparation programs. It explains the purpose of free return preparation for eligible taxpayers, volunteer obligations, and the required Volunteer Standards of Conduct certification. The guide outlines responsibilities such as maintaining ethical conduct, following Quality Site Requirements, ensuring confidentiality, and avoiding prohibited activities. It also lists course structure topics from getting started through determining filing status, taxable income, AGI, and computing taxes and credits.

LanguageEnglish

CategoryResumes

FormatPDF

Pages432

Reading Time2 h 31 min

AccessFree to download

Part 1: Getting Started

Important Changes for 2018

Course Introduction

Legislative Extenders

Affordable Care Act

Filing Basics

Part 2: Determining Filing Status and Exemptions

Filing Status

Personal Exemptions

Dependents

Unique Filing Situations

Part 3: Determining Taxable Income

Income – Wages, Interest, Etc.

Income – Business

Income – Capital Gain or Loss

Income – Retirement Income

Income – Schedules K-1 and Rental

Income – Unemployment Compensation

Income – Social Security Benefits

Income – Other Income

Military Income

Part 4: Determining Adjusted Gross Income (AGI)

Adjustments to Income

Military Adjustments to Income

Part 5: Computing the Tax and Credits

Standard Deduction and Tax Computation

Itemized Deductions

Credit for Child and Dependent Care Expenses

Education Credits

Foreign Tax Credit

Child Tax Credit & Credit for Other Dependents

VVoluTteeiTrstanc(InTA)luingiethe Elderly (TCE) 2018 RETURNS Take [your VITA/TCE training online at](your VITA/TCE training online at www.irs.gov)[ www.irs.gov](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. Publication 4491 (Rev. 10-2018) Catalog Number 47499R Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Updates to the volunteer training materials will be contained in Publication 4491X, VITA/TCE Training Supplement. The most recent version can be downloaded at: [https://www.irs.gov/pub/irs-pdf/p4491x.pdf](https://www.irs.gov/pub/irs-pdf/p4491x.pdf) Volunteer Standards of Conduct VITA/TCE Programs 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 (whether paid or unpaid workers) must complete the Volunteer Standards of Conduct (VSC) certification and agree to adhere to the VSC by signing 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 and dates the form. As a volunteer in the VITA/TCE Programs, you must: 1. Follow the Quality Site Requirements (QSR) . 2. Not accept payment, solicit donations, or accept refund payments for federal or state tax return preparation from customers. 3. Not solicit business from taxpayers you assist or use the knowledge you gained (their information) about them for any direct or indirect personal benefit for you 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. Failure to comply with these standards could result in, but is not limited to, the following: • Your removal from all VITA/TCE Programs; • Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely; • Deactivation of your sponsoring partner’s site VITA/TCE EFIN (electronic filing ID number); • Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site; • Termination of your sponsoring organization’s partnership with the IRS; • Termination of grant funds from the IRS to your sponsoring partner; and • Referral of your conduct for potential TIGTA and criminal investigations. TaxSlayer® is a copyrighted software program owned by Rhodes Computer Services. 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 Rhodes Computer Services. 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. |
Table of Contents | | --- | | Part 1: Getting Started
Important Changes for 2018................................................. iii
Course Introduction ..................................................... 1-1
Legislative Extenders .................................................... 2-1
Affordable Care Act ..................................................... 3-1
Filing Basics

FAQs

What is the mission of the VITA/TCE return preparation programs?

The mission is to assist eligible taxpayers in meeting their tax responsibilities by providing free tax return preparation. Volunteers help build public trust through ethical conduct and quality service.

What is required before volunteering at a VITA/TCE site?

All VITA/TCE volunteers must complete the Volunteer Standards of Conduct (VSC) certification and agree to adhere to the VSC by signing Form 13615 before working at a VITA/TCE site.

What standards of conduct must volunteers follow?

Volunteers must follow Quality Site Requirements, avoid accepting payment or soliciting donations for tax prep, not knowingly prepare false returns, treat taxpayers professionally, and avoid conduct that negatively affects the programs. Noncompliance may lead to removal, deactivation actions, and investigations.

Sep 19, 2026

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