Volunteer Income Tax Assistance (VITA) and Tax Counseling for the elderly (TCE) are two initiatives by the Internal Revenue Service of the United States. Sponsored by the IRS, both federal services provide free assistance to undeserved taxpayers through a network of partner organizations.

Let me talk about VITA first, Volunteer Income Tax Assistance program offers free tax return preparation to low to moderate income people, who generally make $55,000 or less, persons with impairment, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly.

On the other hand, Tax Counseling for the Elderly or TCE provides tax counseling and return preparation to people aged 60 or older. It's worth noting that, while this program focuses on tax issues that are specific to some types of people, all taxpayers can usually benefit from it and get assistance.

The IRS has arrangements with partner agencies that offer instruction and technical support to volunteers who provide free assistance and basic income tax advice to those in need. These programs should be contacted if an individual falls into one of these categories and needs tax assistance, as they prepare millions of tax returns per year.

Partner organizations are those which collaborate closely with the IRS and are assisted by them in order to help community members.

However, applicants must meet certain requirements in order to be considered for funding under these programs:

For VITA Grant program, applicants must meet the following requirements:

• Be an eligible organization. An applicant must already be listed as a private or public non-profit entity that has applied for and obtained an IRS determination letter verifying its tax exemption under section 501 of the Internal Revenue Code, such as credit unions and faith-based and community organizations.
• A public, nonprofit, or proprietary college, university, technical school, or other post-secondary educational institution in the United States or Puerto Rico that has not been excluded from receiving federal student aid.
• A local government agency
• A federally recognized Indian Tribal government, or
• A federal, statewide, or local alliance with a single lead agency that meets one of the above eligibility criteria. The applicant's lead organization must play a significant role in the coalition. Let me tell the listeners that when no other qualifying organizations are accessible, a State government agency or office that provides Cooperative Extension services is also an option.
• Comply with federal tax and information reporting requirements
• Include dollar-for-dollar matching funds for all VITA funds awarded
• Also as needed by 2 CFR Part 200, Subpart F - Audit Requirements, have an audit completed.

Now, let me talk about the other program that is TCE.
For TCE program an applicant must:

• Be a federally recognised Indian tribal government or a private or public non-profit entity that has received tax exemption under Section 501 of the Internal Revenue Code.
• Have experience managing volunteer activities and preparing income tax returns.
• Not be a federal, state, or local governmental entity or organization;
• Must comply with federal tax reporting and payment requirements;
• Must not be debarred, disqualified or otherwise ineligible for a federal award; And also have the capacity to electronically file returns.

Yes, indeed. Prior grant years would be examined by the Grant Program Office to see if all needed documentation was completed and delivered on schedule, and if the agency fulfilled its program plan and return output targets. The applicant would be ineligible for a grant during this announcement phase if all relevant reports are not submitted on time and a request to postpone reporting is not approved before the report's due date. It is necessary to submit required reports on the utilization of funds in order to be considered for potential grant opportunities.

Partner organization does a number of things :

• It offers VITA services to the under-served around the country.
• Create and print posters, personalized flyers, and postcards that remind people about the VITA volunteer opportunity as well as tax preparation services.
• It increases the number of returns submitted electronically.
• It makes volunteer training more effective by hiring dedicated staff.
• Increases the accuracy of returns prepared at volunteer sites significantly.

Any budget adjustments between object class categories that are less than 10% of the total award can be made without prior approval. Changes of more than 10% must be demanded in advance and approved electronically. Before a modification can be made, it must be accepted by the Grant Program Office. The overall award number remains unchanged.

Anyone interested in volunteering can do so by visiting IRS.gov's sign up page. After the sign-up process is completed, the sponsoring organisation contacts the individual for follow-up.

Yes, obtaining tax law certification is necessary as a volunteer. For that they receive free advanced training during flexible hours in order to become eligible to work.

However, Volunteers assisting with the VITA/TCE Programs invite people from all walks of life:

Working professionals, retirees, college, high school students, IRS employees, and people who just want to help in their communities. Basically, VITA and TCE services, in general, seek volunteers of all ages and cultures, as well as those who are bilingual.

Yes, absolutely. At free tax preparation sites, various positions are required, and not all of them require certification.

Let me tell you about some of these positions.

• Greeter/Screener - – The individual welcomes all visitors to the site and screens taxpayers to assess the type of assistance they need and to ensure they have all of the required documentation to complete their tax returns. This position does not require tax law qualification.
• Interpreter – The job of the person is to provide free language interpreter services to customers who do not speak English fluently. Simple tax knowledge is sufficient for this position.
• Site Administrator/Coordinator –Also the individual has to create and manage volunteer schedules to ensure sufficient coverage, supplies, and equipment at the location. Tax law qualification is not required even for this position.
• Computer Specialist or troubleshooter – A working knowledge of personal computers, software, and communications systems is needed for this role.

• Tax Preparer – To provide free tax return preparation for qualifying taxpayers, the person has to complete and successfully certify in tax law training, including the use of electronic filing software.
• Tax Coach – The individual has to support taxpayers with tax law and help them prepare their own tax returns. So, This volunteer position requires tax law certification, which can be obtained online or via face-to-face instruction.
• Quality Reviewer - – The individual has to review tax returns prepared by volunteer tax preparers to ensure that each taxpayer receives excellent service and that the returns are free of errors. For this tole at least an Intermediate degree of tax law certification is required.

I want to highlight that to obtain basic or advanced certification; volunteers must pass a tax law test. They can choose from a range of positions and undergo advanced training to become IRS-certified. Also, there is no requirement for previous experience and volunteers can work at their own pace by picking their own volunteer hours and days.

There are many benefits of the VITA/TCE program. Let me mention a few:-

• It saves money on tax planning by providing free services. For example, the average cost of preparing a simple return at a tax preparation service is $500. VITA and TCE services, on the other hand, enable individuals to save that amount.
• It aids people in comprehending and fulfilling their tax obligations. The volunteers also assist those who owe money – normally self-employed or small business taxpayers – in understanding payment options and avoiding potential debt.

So, indeed it can be helpful for the undeserved community.