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The fastest way to misread Form 15348 is to treat it as something a volunteer site has to file. It is not. It is the IRS outreach flyer that VITA and TCE sites customize and post to advertise free tax preparation, Catalog Number 66524Z, revision October 2021. If a client ever asks how to file it, the answer is to point them to the return that actually fits their situation, usually Form 1040.
On the flyer itself there are three editable fields: partner or site name; address, email, and hours; and the Facilitated Self-Assistance model offered. There is no signature block, no taxpayer identifying information, no line items, and no filing deadline. The 10-2021 marking is the IRS revision date, not a tax year, and it remains current outreach material.
Key Takeaways
- Form 15348 is an IRS outreach flyer (Catalog Number 66524Z, revision October 2021) used by VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) partner sites to advertise free tax preparation.
- It is not a tax return, schedule, or election. There is no signature block, no taxpayer identifying information, no line items, no calculations, and no filing deadline.
- Three customizable fields: VITA or TCE coordinators type into (1) partner and/or site name, (2) address, email, and operation or assistance hours, and (3) the Facilitated Self-Assistance (FSA) model offered.
- What the flyer promotes: services are completely free, provided by IRS Certified Volunteers, using brand-name online tax preparation and filing software, at a site location, at home, or on the go.
- Revision date, not tax year: “10-2021” on the flyer is the IRS revision date (October 2021), not a tax year. The IRS has not issued a newer revision, so the flyer remains current outreach material for the 2025 filing season.
- Main pitfall: Treating Form 15348 as something taxpayers file. If a client asks how to file Form 15348, redirect them to the return that actually fits their situation – usually Form 1040.
What Form 15348 Is and Who Uses It
Form 15348 is an IRS-published outreach flyer (Catalog Number 66524Z, revision October 2021) titled “Filing Your Taxes Costs Less Than This.” VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) partner sites customize and display it to advertise free tax preparation services to the public. It is issued by the Internal Revenue Service, Department of the Treasury.
The flyer is not a tax return, schedule, or election. It has no signature block, no taxpayer identifying information, no line items, no calculations, and no filing deadline. Searches for “Form 15348 instructions” or “how to file Form 15348” produce no taxpayer filing guidance because no such filing exists.
VITA and TCE coordinators use Form 15348 at the start of each filing season to promote their site’s free tax preparation services to the local community. The flyer ships ready to customize: partner site staff type into three highlighted fields, save the PDF, and post or distribute it through bulletin boards, partner libraries, community centers, and digital outreach channels.
What the Flyer Communicates
The core message is that VITA and TCE services are completely free, prepared with brand-name online tax software, and supported by IRS Certified Volunteers. Taxpayers can prepare and file their own return at one of the site locations, at home, or on the go with a computer, phone, tablet, or other device.
Who the Flyer Serves
Form 15348 itself does not state VITA or TCE income limits, age targeting, or priority groups. Those eligibility rules come from separate IRS VITA and TCE program guidance on IRS.gov, not Form 15348. The flyer’s purpose is awareness and site contact, not eligibility intake.
When to Use the Flyer
VITA and TCE sites use Form 15348 at the beginning of every filing season and refresh it whenever site hours, address, or the Facilitated Self-Assistance model offered changes. There is no IRS deadline tied to the flyer because it is outreach material, not a filing.
How to Customize Form 15348 for Your Site
Form 15348 is a one-page poster with three editable text fields highlighted in blue. VITA and TCE coordinators type into these fields to identify the site and direct taxpayers to it. There are no calculations, no line items, no signatures, and the flyer is not submitted to the IRS – it is customized and posted by the partner site itself.
| Field | What to Type In | Practitioner Tip |
|---|---|---|
| 1. VITA/TCE partner and/or site name | Legal name of the partner organization and the local site name | Match the legal name on your VITA or TCE agreement so taxpayers can verify the site |
| 2. Address, email, operation/assistance hours | Site street address, contact email, and current filing-season operating and assistance hours | Update before each filing season and re-post every copy on the same day if hours shift mid-season |
| 3. Facilitated Self-Assistance model offered | Whether the site offers FSA only, traditional volunteer preparation, or both | Be explicit so taxpayers self-select the right service path before they arrive |
What the Flyer Promotes Across All Three Fields
The fixed marketing copy on the flyer says VITA and TCE services are completely free, online tax preparation and filing software is provided, brand-name software is used, and IRS Certified Volunteers are available for assistance. Taxpayers can prepare and file their own return at a site location, at home, or on the go using a computer, phone, tablet, or other device.
Where to Post and Distribute
The customized flyer is meant for partner-site distribution – not submission to the IRS. Sites post it at the physical entrance and any volunteer check-in area, share the digital version with partner libraries, community centers, and senior centers, and coordinate with the local IRS Stakeholder Partnerships, Education and Communication (SPEC) liaison before mass distribution.
Distribution and Refresh Cadence (No Filing Deadline)
Form 15348 has no statutory deadline because it is not a tax filing. It is an IRS-published outreach flyer that VITA and TCE partner sites customize and post. The cadence that matters is the partner site’s own filing-season refresh cycle.
| Practical Requirement | Detail |
|---|---|
| Filing or Submission to IRS | None. Form 15348 is not filed, mailed, or e-submitted to the IRS. It is customized and posted by the partner site. |
| Refresh Before Each Filing Season | Update the three customizable fields before each filing season and re-print or re-post the flyer in time for early filers. |
| Mid-Season Updates | If site hours shift mid-season, refresh the flyer the same day and replace every posted and handout copy so versions stay in sync. |
| Revision Currency | The IRS revision is 10-2021 (October 2021). No newer revision has been issued, so the flyer remains current outreach material for the 2025 filing season. |
| Penalty for Missing a Refresh | No IRS penalty – the operational cost is taxpayers showing up to outdated hours, missed referrals, and wasted outreach budget. |
Why There Is No Statutory Deadline
Form 15348 is outreach material, not a filing. There is no enrollment window, no submission cycle, and no IRS penalty for posting the flyer late or not at all. The discipline is operational: keep the three customizable fields current and synced across the physical and digital versions taxpayers actually see.
Keeping Versions in Sync
The most common partner-site failure mode is posting one version on the bulletin board, handing out a different version at the door, and emailing yet a third version to community partners. Lock the three customizable fields (partner and site name; address with email and hours; FSA model offered) into a single source of truth before the flyer goes to print.
What the Flyer Communicates to Taxpayers
Form 15348 carries a short, fixed message designed to drive walk-ins and digital traffic to VITA and TCE sites. Understanding exactly what the flyer says (and what it does not say) makes it easier to set taxpayer expectations before they arrive.
The Core Message: Free, Volunteer-Supported, Software-Backed
The flyer’s tagline – “Filing Your Taxes Costs Less Than This.” – contrasts the cost of filing through a VITA or TCE site (zero) with the penny shown in the flyer’s artwork. The fixed copy promises completely free service, online tax preparation and filing, brand-name software, and assistance from IRS Certified Volunteers.
Filing Locations the Flyer Promotes
Per the flyer, taxpayers can prepare and file their own return at one of the partner-site locations, at home, or on the go with a computer, phone, tablet, or other device. The location flexibility is part of the Facilitated Self-Assistance pitch – taxpayers are not bound to in-person prep.
What the Flyer Does Not Say
Form 15348 does not list VITA or TCE income limits, age targeting, or priority groups. It does not include 2025 tax-year dollar values such as the standard deduction, SALT cap, or OBBBA changes. Articles that attach those figures to Form 15348 are mismatching content to artifact – those values live in Form 1040 instructions and Publication 17, not on this flyer.
VITA and TCE Eligibility (Not Stated on the Flyer)
Form 15348 states the service is free, but it does not list who qualifies. Eligibility rules for VITA and TCE come from separate IRS program guidance on IRS.gov, not from the flyer. Partner sites and referring practitioners should verify current thresholds with IRS.gov/VITA before quoting them.
How VITA Eligibility Is Generally Framed
VITA program eligibility is generally targeted at taxpayers below a household-income threshold (roughly $67,000 historically, subject to IRS update), persons with disabilities, and limited-English-speaking taxpayers. These rules are administered by the IRS VITA program, not embedded in Form 15348 itself.
How TCE Eligibility Is Generally Framed
TCE focuses on taxpayers age 60 and older, with an emphasis on retirement-related tax questions. As with VITA, the specifics live in IRS TCE program guidance, not on the flyer.
Why the Flyer Stays Silent on Eligibility
Form 15348 is designed for mass distribution. Loading the flyer with eligibility caveats would slow it down and date it – thresholds and priority groups change as the IRS updates VITA and TCE program rules. Keeping eligibility off the flyer and on IRS.gov lets the flyer stay current outreach material for the 2025 filing season without re-issuing every time a number moves.
Facilitated Self-Assistance vs. Traditional VITA/TCE Prep
Form 15348 promotes the Facilitated Self-Assistance (FSA) model. FSA is distinct from traditional VITA and TCE volunteer-prepared returns. Knowing the difference up front prevents taxpayer confusion at the site.
What Facilitated Self-Assistance Is
In FSA, the taxpayer prepares the return themselves using brand-name online tax software while IRS Certified Volunteers stand by to answer questions. The taxpayer is the preparer. The volunteer is the coach.
What Traditional VITA or TCE Prep Is
In the traditional volunteer-prepared model, an IRS Certified Volunteer prepares the return on the taxpayer’s behalf, end to end. The taxpayer provides documents and information. The volunteer drives the return.
Why the Distinction Matters on the Flyer
The third customizable field on Form 15348 is “Facilitated Self-Assistance model offered.” Partner sites use this field to tell taxpayers which service path is available before they arrive. If the site offers both FSA and traditional volunteer prep, say so in the field – taxpayers self-select the right service path and arrive with the right expectations.
What the Flyer Does and Does Not Disclose
The flyer’s job is to drive awareness, not to act as a compliance document. Knowing exactly what it discloses and what it leaves to other IRS sources keeps partner sites and referring practitioners from over-quoting from the flyer alone.
What the Flyer Discloses
The fixed copy on Form 15348 discloses that the service is completely free, that online tax preparation and filing is available, that brand-name software is used, that IRS Certified Volunteers provide assistance, and that taxpayers can use the service at a site location, at home, or on the go using a computer, phone, tablet, or other device.
What the Flyer Does Not Disclose
The flyer does not list VITA or TCE income caps, age targeting, or priority groups. It does not state which forms or schedules are in or out of scope for volunteer preparation. It does not include 2025 tax-year dollar values (standard deduction, SALT cap, OBBBA changes) – those values live in Form 1040 instructions, Publication 17, and IRS revenue procedures, not on Form 15348.
Where to Send Taxpayers for Eligibility Specifics
Refer taxpayers to IRS.gov/VITA and IRS.gov/TCE for current eligibility thresholds, scope rules, and priority-group definitions. Treat the flyer as the awareness layer and IRS.gov as the eligibility layer – do not try to use the flyer alone to qualify a taxpayer into the program.
Coordinating Form 15348 With Your VITA or TCE Workflow
Form 15348 is a small piece of a larger VITA or TCE site workflow. Treating the flyer as just print collateral misses the operational decisions that determine whether the customized copy actually drives walk-ins.
Single Source of Truth for the Three Fields
Lock the three customizable fields (partner and site name; address with email and hours; FSA model offered) into a single source of truth before the flyer goes to print. Every printed and digital copy should be regenerated from the same source so the bulletin-board version matches the email handout.
Two-Channel Posting Schedule
Build a two-channel posting schedule that covers the physical site and digital distribution to partner organizations – libraries, community centers, senior centers – so the flyer reaches taxpayers before the early-filer rush. Coordinate with the local IRS Stakeholder Partnerships, Education and Communication (SPEC) liaison before mass distribution.
Referral Path for Returns Outside Scope
The flyer brings taxpayers in. Not all of them will fit VITA or TCE program scope. Document a clear referral path for returns outside scope – rental income, K-1s, multi-state filers – before the season starts so volunteers do not have to improvise at the desk. If your firm provides paid tax preparation, route those referrals through your tax preparation workflow with documented handoff notes.
Common Mistakes That Slow Things Down
Form 15348 is straightforward by design, but I still see partner sites and outside articles get tripped up by the same patterns each filing season. Here is what to watch for from my side of the desk.
Practical Checklists You Can Reuse
These checklists are copy-paste ready – pull them into your VITA or TCE site SOP, your partner training packet, or your outreach calendar for the 2025 filing season.
Form 15348 site customization checklist
- Confirm the partner organization legal name as it appears in your VITA or TCE agreement.
- Update site address, contact email, and current filing-season operating hours.
- Document the Facilitated Self-Assistance model offered: self-prep only, hybrid, or alongside traditional volunteer prep.
- Verify the IRS revision marker still reads 10-2021 against the latest version on IRS.gov.
- Save the customized PDF locally and version it by filing-season year for reuse.
- Print on tabloid stock for site posting and letter stock for handouts.
VITA/TCE outreach distribution checklist
- Post the customized flyer at the physical site entrance and any volunteer check-in area.
- Share the digital version with partner libraries, community centers, and senior centers in the catchment area.
- Coordinate with the local IRS Stakeholder Partnerships, Education and Communication (SPEC) liaison before mass distribution.
- Refresh the flyer if site hours change mid-season and replace every posted copy on the same day.
- Track which referral channels actually drive walk-ins so next season’s outreach budget is informed.
Practitioner referral handoff checklist
- Confirm the taxpayer’s filing situation fits VITA or TCE program scope before referral.
- Share the customized Form 15348 with the taxpayer so they have site hours and address in writing.
- Flag any return complexity (rental income, K-1s, multi-state) that may exceed VITA or TCE scope.
- For complex returns outside VITA scope, route to paid preparation with documented handoff notes.
- Log the referral in your practice tracker for follow-up after the filing season closes.
Keep 15348 Season From Stalling
The Form 15348 cycle is its own beast for VITA and TCE partner sites: the flyer needs to be re-customized every filing season, posted across multiple community channels, and synchronized with site hours that often shift mid-season. According to IRS Publication 1304 (SOI TY2022), the IRS processes roughly 161 million individual returns each year, and the VITA and TCE programs feed a meaningful share of those returns through volunteer-staffed sites that depend on outreach to fill capacity.
The friction is rarely the form itself. It is the workflow around the form: who owns the customization, how the digital and printed versions stay in sync, and whether the site’s referral pipeline knows what to do when a taxpayer arrives whose return falls outside VITA or TCE scope.
- Lock the three customizable fields (partner name, address with hours, FSA model) into a single source of truth before the flyer goes to print.
- Build a two-channel posting schedule that covers the physical site and digital distribution to partner organizations so the flyer reaches taxpayers before the early-filer rush.
- Document a clear referral path for returns outside VITA or TCE scope, including rental income, K-1s, and multi-state filers.
- Sync flyer updates with any mid-season hour changes so the version on bulletin boards matches the version handed out by volunteers.
- Capture walk-in volume against each distribution channel so next season’s outreach budget targets the channels that actually drive traffic.
When the referral pipeline overflows VITA or TCE scope (complex schedules, multi-state filers, business returns), partner sites need a reliable place to route taxpayers without leaving them stranded. That is where Accountably’s tax preparation execution picks up: structured intake, documented review, and turnaround that holds during peak season.
FAQs
Is Form 15348 a tax return that taxpayers file?
No. Form 15348 is an IRS-published outreach flyer (Catalog Number 66524Z, revision October 2021). VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) partner sites customize and display it to advertise free tax preparation services. It has no signature block, no taxpayer identifying information, no line items, and no filing deadline.
What are the three customizable fields on Form 15348?
The flyer ships with three editable highlighted text fields: (1) the VITA or TCE partner and/or site name, (2) the site address with email and operation or assistance hours, and (3) the Facilitated Self-Assistance model offered. VITA and TCE coordinators type into each field before printing or posting.
Does the “10-2021” marker on Form 15348 mean it only applies to tax year 2021?
No. The 10-2021 marker is the IRS revision date (October 2021), not a tax year. The IRS has not issued a newer revision, so the flyer remains current outreach material for the 2025 filing season.
What is the Facilitated Self-Assistance model promoted by Form 15348?
In the Facilitated Self-Assistance (FSA) model, the taxpayer prepares the return themselves using brand-name online software while IRS Certified Volunteers are available to answer questions. This is distinct from traditional VITA or TCE where a volunteer prepares the return on the taxpayer’s behalf.
Does Form 15348 list VITA or TCE income limits or eligibility rules?
No. The flyer states the service is completely free but does not list income caps, age targeting, or priority groups. VITA and TCE eligibility rules come from separate IRS program guidance on IRS.gov. Always verify current eligibility thresholds with IRS.gov/VITA before quoting them.