Form 13615 – IRS VITA/TCE Volunteer Standards & Requirements

Picture this. You are geared up to start your first VITA shift, coffee in hand, ready to greet taxpayers. Ten minutes before doors open, your coordinator checks the roster and pauses. Your Form 13615 is missing. No signature, no approval, no service hours that day. The fix is easy, but the moment is stressful. This guide makes sure that never happens to you.

Bottom line, you sign Form 13615 every year, you pass the right tests, and your site coordinator verifies your identity before you see taxpayer data.

Key Takeaways

• Form 13615 is the IRS Volunteer Standards of Conduct Agreement. You complete it each year, then your approving official signs it before you volunteer.
• Volunteers who prepare, review, or coordinate must pass the VSC and Intake/Interview & Quality Review tests, and they certify in tax law at Basic or Advanced based on site needs. Many sites require Advanced for preparers and reviewers. Minimum passing score is typically 80%.
• The form is not valid until your coordinator or sponsoring partner confirms your identity with a government issued photo ID and signs Form 13615.
• Most partners set January deadlines each filing season. Confirm your local due date, submit early, and keep a copy for your records.

What is Form 13615

Form 13615 is the Volunteer Standards of Conduct Agreement used across VITA and TCE. By signing it each year, you agree to follow program ethics and the Quality Site Requirements, then your site coordinator, sponsoring partner, instructor, or IRS contact validates it after checking your identity and certifications. You must complete required testing before you volunteer, and you must hand the completed form to the coordinator prior to service.

Who must complete Form 13615

If you work with taxpayers or tax data at a VITA or TCE site, you complete Form 13615 annually. That includes return preparers, quality reviewers, site coordinators, client facilitators, greeters who handle tax information, and instructors. Your approving official signs after confirming your identity and that you passed required tests.

Role based testing at a glance

• Preparer, reviewer, site coordinator, instructor, you pass the Volunteer Standards of Conduct and the Intake/Interview & Quality Review tests. Preparers and reviewers also certify in tax law at Basic or Advanced based on site needs, many sites prefer Advanced for return work. Passing score, 80% or higher.
• Non‑preparer roles that never answer tax law questions, such as some reception only roles, complete VSC at minimum, your partner may require more.

Why the form matters

• It protects taxpayer trust by setting a clear ethics baseline.
• It prevents access to tax data until your identity and competency are verified.
• It keeps your site compliant with IRS program rules and QSR.

Quick checklist before you start

• Pass required tests with at least 80%.
• Generate Form 13615 in Link & Learn Taxes.
• Bring a valid government issued photo ID.
• Get the approving official’s signature.
• Keep your own copy in your records.

When to submit, and where it goes

Most partners close certification rosters in January, then ramp up service in late January and February. Since today is November 3, 2025, you are preparing for the 2026 filing season. Treat your local deadline as firm, many sites target the last week of January to finalize volunteer approvals, and turn things in early so you can be scheduled without delays. Always confirm the date with your site coordinator.

If you volunteer through a campus or community partner, your program may also list a specific contact and location for drop offs or questions. As an example, some university programs centralize submissions to a named coordinator during weekday office hours. Your site’s instructions control, follow them exactly.

Pro tip, after you submit, send a short confirmation email and keep your signed PDF in a folder you can reach on your phone.

Typical submission channels

• Email the signed PDF to the address your coordinator provides.
• Upload through a secure portal if your program uses one.
• Hand deliver to the site or partner office during posted hours.
• Fax is still used by some programs, confirm first.

How to fill out Form 13615, step by step

• Gather the essentials, your full legal name, home address, email, daytime phone, volunteer role, and sponsoring partner name. Use the name on your government issued ID.
• Complete your certifications in Link & Learn Taxes, VSC and Intake/Interview & Quality Review are always required for preparers, reviewers, coordinators, and instructors. Most preparers will certify at Advanced for return work, confirm with your site.
• Generate the electronic Form 13615 from Link & Learn, review every field, then sign and date.
• Present your government issued photo ID to your approving official, they verify your identity, confirm your certifications, and then sign and date the form.
• Submit the signed form to your coordinator and keep a copy.

Accepted identification, what your coordinator checks

ID type your coordinator can accept	Notes that help you breeze through
Driver’s license or state ID	Must match the name on your Form 13615 and in Link & Learn.
Passport or national ID	Valid and unexpired.
Military ID	Valid and legible.
In specific programs, school ID	Allowed for approved high school programs, confirm locally.

Your approving official confirms identity using government issued photo ID. Names across your ID, your Form 13615, and your Link & Learn account should match exactly.

Editing and e‑signing online

You can complete training, then generate and e‑sign Form 13615 directly in Link & Learn Taxes. The application scores your tests, then lets you sign and print or email the electronic form. If your partner prefers a separate PDF editor for signing, that is fine, just make sure the final document is signed by both you and the approving official before you submit.

Save the final, signed PDF immediately, store it in a folder named 2026 VITA, and send a quick confirmation message to your coordinator with the file attached.

Small details that prevent rework

• Use your legal name, no nicknames, across Link & Learn, your form, and the tax software profile.
• Double check your sponsoring partner name and the site identification number if your coordinator asks for it.
• If your role changes mid season, update your certifications and generate an updated Form 13615 right away.

Required tests, passing scores, and retakes

Most sites follow one consistent standard, pass required certifications with a score of at least 80%. For preparers, reviewers, site coordinators, and instructors, that includes the Volunteer Standards of Conduct and Intake/Interview & Quality Review tests. Preparers and reviewers also certify in tax law at the Basic or Advanced level based on site needs, many sites place you at Advanced to handle the full scope of returns they serve.

Two practical notes you will appreciate:

• You can take the tests online in Link & Learn Taxes, which scores immediately and generates your Form 13615.
• Current guidance allows two attempts per certification with the same passing threshold, 80% or above. If you are unsure, confirm locally because partners can add requirements.

Coordinator certification

Coordinators and alternates complete Site Coordinator Training and must pass the Site Coordinator Test with 80% or higher each year before performing coordinator duties.

Specialty paths

If your site serves military members or international filers, you may need additional modules after Advanced. Your coordinator will tell you which specialties to add and when to test.

What counts as “complete” before you volunteer

To be scheduled for taxpayer facing shifts, your coordinator needs to see that:

• Your VSC and Intake/Interview & Quality Review tests are passed with 80% or higher.
• Your tax law certification matches your assignment, Basic or Advanced, and any required specialty modules.
• Your identity has been verified via government issued photo ID.
• Your Form 13615 is signed by you and the approving official, and it is on file before your first shift.

Submission timing and seasonal realities

Filing seasons move fast. Partners hire, train, and schedule in waves, often targeting final volunteer rosters by late January. Since we are on November 3, 2025, you have time to finish 2026 certifications early. Plan your study, block time for Link & Learn, and submit your signed Form 13615 as soon as you pass. Your coordinator will appreciate it, and you will get the shift slots you want.

Quick study plan that works

• Book two evenings for VSC and Intake/Interview & Quality Review.
• Reserve a longer block for Advanced if you prepare returns, many volunteers need several hours for the 35 question exam.
• Use Publication 4012 and the Practice Lab for scenarios, keep those open while testing.

What happens if standards are not followed

Violations of the Volunteer Standards of Conduct can lead to removal from VITA/TCE, inclusion on the volunteer registry, and even deactivation of a partner’s EFIN. This is rare, and you can avoid issues by following site procedures, protecting taxpayer data, and asking questions when you are unsure.

Identity verification and approving official signatures

Your Form 13615 is not valid until an approving official signs after verifying your identity and confirming required certifications. That approving official can be the coordinator, sponsoring partner, instructor, or IRS contact, as designated by your partner. Coordinators may review IDs electronically when allowed, names on your ID, your Form 13615, and your Link & Learn account should match.

What your partner tracks behind the scenes

• A process to ensure every volunteer’s Form 13615 is signed by the volunteer and the approving official.
• Confirmation that government issued photo IDs were checked.
• Verification that certifications and hours meet any CE requirements for eligible professionals.

Common use cases, updates, and mid season changes

You will use Form 13615 at the start of each filing season, when you change roles, or when you onboard mid season. If you move from greeter to preparer, complete the additional tests and generate a fresh Form 13615 immediately. Keep an eye on IRS tax alerts and training updates each season, partners reference these to keep sites accurate and consistent.

Related forms and training you will actually use

• Form 13614-C, the intake and interview sheet you use with every taxpayer.
• Link & Learn Taxes, where you train, test, and generate Form 13615.
• Publication 4961 for ethics training, Publication 4012 for quick tax law lookups, and your site’s quality review guidance.

FAQs

Do greeters and client facilitators need Form 13615?

Yes, if they interact with taxpayers or handle tax information, they complete the form and pass required training before serving. Local partners can add requirements, so confirm with your coordinator.

Do I need Advanced to prepare returns?

Sites decide based on scope and quality controls. Many place preparers and reviewers at Advanced for accuracy and speed, however, some sites assign Basic work to Basic certified volunteers. Ask your coordinator which level your assignment requires.

What is the passing score, and how many attempts do I have?

Plan for 80% or higher on each certification. Current guidance provides two attempts per certification, partners can require more training if you do not pass. Check your site’s policy.

When should I submit my signed Form 13615?

As early as possible for the upcoming season. Many programs aim for late January roster lock, so complete tests and submit in December or early January to avoid scheduling delays. Always follow your site’s stated deadline.

What ID is acceptable for identity verification?

Your approving official verifies your identity using a government issued photo ID, for example a state ID, driver’s license, passport, or military ID. Names must match across your ID, Link & Learn, and Form 13615.

Final prep, your ready to serve checklist

• Pass VSC and Intake/Interview & Quality Review, and your assigned tax law level with 80% or higher.
• Generate and sign Form 13615 from Link & Learn.
• Show your government issued photo ID to your approving official, get their signature.
• Submit your signed form early, confirm receipt, and keep a copy.

A note for firm leaders who read this blog

If you manage a CPA or EA firm, you already know delivery discipline is what protects quality and client trust. The same discipline underpins volunteer programs. At Accountably, we build controlled offshore delivery systems that emphasize documentation and review protection, the very habits that keep compliance work consistent at scale. Mentioned once here because it is relevant to how we think about process, and then we get back to helping you serve your community well.