Welcome to VITA!
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Studying tax law is essential for providing high-quality service to clients. Being a knowledgeable tax preparer goes beyond passing the test; it involves learning how to research and ask questions. Remember, you don't need to memorize everything – the IRS test is open-book, and you'll have resources like PUB 4012 and fellow volunteers to guide you. You're not doing this alone!"
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For Peace of Mind: As volunteers, we prioritize accuracy and have a double-check system in place, as required by the IRS. Quality reviews are conducted on every return prepared through VITA/TCE to catch any mistakes. Volunteers are protected under the Volunteer Protection Act of 1997 and are not considered paid preparers. Working with a team of experienced volunteers ensures a supportive, fun, and collaborative environment. You're not alone in this journey!"
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Follow the checklist for a successful tax season. Training resources are provided below, organized by tax preparation and intake form order. Thank you for being part of the VITA team! Click Here To Print a checklist to track your progress
Disclaimer: The IRS has the following tax law training for volunteers as well if you prefer to use the IRS' training instead, PUB 4491 covers tax Law for the VITA/TCE volunteer (available as a PDF) updated generally by mid October-click link. They have an interactive presentation of this information as well--to be updated some time in December.
For each section, Click on Image to access resource
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Every Volunteer Needs to Create a certification account online.
Click on Checkmark to learn more |
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Every Volunteer Needs to:
Click on Checkmark to learn more |
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Intake Form & Intake Interview
One of the most important parts of preparing a complete and accurate return. It guides the intake/interview process and helps you gather all the needed information. Click on checkmark for a breakdown by section and what to look for and some sample videos of the intake process. |
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If client indicates they are not a U.S. Citizen, you need to determine if they can file with VITA.
Click on image for steps to take. See PUB 4012 L1 & L2 |
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(Dependents Who can be claimed as a dependent? What are the rules?
Well, it can depend on several things like: the person's age, relationship to taxpayer, where the person lives, their income, whether in school, what a divorce decree says... To Learn about who can be a Qualifying Child & Qualifying Relative for tax purposes and possible credits click image. See PUB 4012 Section C -- I list dependents before filing status since you need to know if they have qualifying dependents in order to determine if they can file as Head of Household or Qualifying Surviving Spouse. |
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Filing Status
Choosing the correct & most advantageous filing status. While you may think that this is a white and black thing, just like everything else, there are exceptions to rules. Unfortunately, making a mistake in selecting the correct filing status can result in a variety of problems. To Learn about the Different Filing Statuses click on image. See PUB 4012 pages B12-B-17 |
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Create a Taxslayer Practice Lab Account
It is time to create an account in Practice Lab so you can start playing around and getting familiar with the software. We are currently using Taxslayer, a wonderful program that has won the IRS bid for the VITA program. |
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Income
Learn about the various types of earned and unearned income and how to enter them in Taxslayer.**Some examples provided This is a big section--a lot of information to cover See Pub 4012 Section D |
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Adjustments to Income -
How are they different than credits? How do they affect the return? |
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Standard Deductions Tax Year 2022
What does it mean? What are the TY2022 values? How does it affect the return? See PUB 4012 Section F |
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Taxes--
Luckily, the software calculates all the taxes for us once we enter all the 1099's and W2's |
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Credits
Credits are divided into 2 categories:
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Marketplace / Affordable Care Act
Visit here to learn a little about how Marketplace works:
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Finishing a Return in Taxslayer
You entered all the income and credits, now you need to finish the return so the Quality Reviewer can double check your work. |
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Quality Review -- The 2nd set of eyes on a return-- a Non-Negotiable with VITA/TCE program.
There are several ways to do a quality review. |
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Reviewing the Return with your client: And Advice on Refunds and Balance Dues
It is important to be able to explain to the client the results of the return. I personally review the entire return with the client from beginning to end--the 1040 and schedules. The client is going to be signing the return, taking responsibility for it, it would be nice if they knew what they were signing. PLUS, when you review the return with the client, sometimes they catch mistakes or missing information they forgot to mention. Think of it as a Final Review. **I CANNOT EXPRESS ENOUGH THE IMPORTANCE OF HAVING THE CLIENT VERIFY THEIR BANK INFORMATION THEMSELVES ON PAPER BEFORE THEY SIGN AND BEFORE THE RETURN IS TRANSMITTED!!!!! THIS IS FOR REFUNDS AND DIRECT DEBITS!! |
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Amending a Return after it has been e-filed.
We can help clients that need to amend (change) a return after it has already been filed--whether it was done at your VITA site, or somewhere else (even outside of VITA). Usually the site coordinators or more experienced volunteers will handle these-- but you don't become experienced without doing. It is not hard. |
Remember your PUB 4012 is your 'Bible'-please refer to it, get familiar with it both in print and online. PUB 4012 and PUB 4491 should be your go to guide for tax questions.
*As always, if you see an error or have a suggestion, please let me know. I am human, I make mistakes, and I am in no way a tax expert.
*As always, if you see an error or have a suggestion, please let me know. I am human, I make mistakes, and I am in no way a tax expert.