VITA/TCE Volunteer Resource Guide - Publication 4012 - Volunteer Standards of Conduct

Sep 19, 2026

VITA/TCE volunteer resource guide for the 2025 tax return preparation programs explains how volunteers use the online training and certification resources, including access to the Practice Lab and the certification test with immediate scoring and feedback. It outlines the mission of providing free return preparation for eligible taxpayers, and establishes required Volunteer Standards of Conduct, covering ethics, quality site requirements, prohibited compensation and solicitation, confidentiality, and consequences for noncompliance. The guide also includes confidentiality expectations and references related IRS publications and forms.

LanguageEnglish

CategoryForms

FormatPDF

Pages404

Reading Time2 h 21 min

AccessFree to download

Volunteer training access and certification

Online practice lab and test scoring

Related IRS publications and training supplements

Volunteer Standards of Conduct (VSC)

Mission and public trust expectations

Required certification and identity verification

VSC rules and prohibited conduct

Confidentiality statement and consequences for violations

Program references and materials

4012 VITA/TCE Volunteer Resource Guide Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) 2025 RETURNS Take your VITA/TCE training online at apps. irs.gov/app/vita. Link to the Practice Lab to gain experience using tax software and take the certification test online, with immediate scoring and feedback. Publication 4012 (Rev. 9-2025) Catalog Number 34183E Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Updates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training Supplement. The most recent version can be downloaded at: www. irs.gov/pub/irs-pdf/p4491x. pdf Volunteer Standards of Conduct Volunteer Income Tax Assistance / Tax Counseling for the Elderly (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. Annually 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 – VITA/TCE Programs ([www.irs.gov/pub/irs-pdf/f13615.pdf), prior to volunteering at a VITA/TCE](www.irs.gov/pub/irs-pdf/f13615.pdf), prior to volunteering at a VITA/TCE)[ ](www.irs.gov/pub/irs-pdf/f13615.pdf), prior to volunteering at a VITA/TCE)[site. In addition](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 sponsoring partner’s approving official (coordinator, instructor, administrator, etc. ) or IRS contact confirms the volunteer's identity, name, and address, using governmentissued photo identification, 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. As 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) . VSC \#2 – Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers. VSC \#3 – Do not solicit business from taxpayers you help 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. VSC \#4 – Do not knowingly prepare false returns. VSC \#5 – Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct 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: • 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 electronic filing identification number (EFIN) • 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

FAQs

How do VITA/TCE volunteers complete training and certification for 2025?

Volunteers are instructed to take VITA/TCE training online and use the Practice Lab through apps.irs.gov/app/vita, then complete the certification test online with immediate scoring and feedback.

What must volunteers do regarding the Volunteer Standards of Conduct (VSC)?

All VITA/TCE volunteers must pass the Volunteer Standards of Conduct certification test and agree to adhere to the VSC by signing and dating Form 13615 before volunteering.

What is required to maintain volunteer confidentiality?

Tax information received from taxpayers in a volunteer capacity is strictly confidential and must not be disclosed to unauthorized individuals under any circumstances.

Sep 19, 2026

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