Challenging returns:
    A limited number of challenging returns (e.g. Schedule C, Schedule D) are prepared at the Vita Milpitas Community Library Site, subject to the experience, willingness and availability of  volunteers available that day - however,  priority is always given to those with taxpayers who are within the VITA guidelines.

1040X Amended Returns:
    This requires special processing that is time consuming the first time it is done, and may be outside the scope of the VITA program, however, some sites are willing to prepare them for the current year for returns prepared at that site.

E-file Only site:
    VITA Milpitas Community Library Site will do only E-file returns in line with the goals of the IRS to encourage increased numbers and percentage of returns filed electronically.  It will not do hand prepared returns and will not prepare returns for mailing. This is to avoid being part of the situation where Taxpayers go to multiple sites to "shop" for the most favorable return or want one site to review the work of another site.  Sites should be able to review their own returns, and this shopping around wastes a lot of valuable volunteer time which could be better used to help other taxpayers.

State Only Returns:
    VITA sites will NOT prepare State Only Returns.  The effort required to prepare a State return is minimal once the Federal is done, and it is an unproductive waste of time for volunteers to redo a Federal return that has already been done. If the IRS Walk-in Center has prepared the return and sent them to your site, please get as much information as possible about the return and send it to our relationship manager to make sure it does not happen again.

Non Resident Returns 1040NR & NR-EZ:
    Holy Korean Martyrs Catholic Church in Sunnyvale will do these returns, and may also help determine which 1040 form is appropriate for your situation.

Returns with existing ITINs:
    Most established sites can handle such returns quite easily with a little research.  However, the following sites have had experience dealing with such returns:  VITA Milpitas Community Library, Holy Korean Martyrs Catholic Church, Most Holy Trinity, Santa Maria and County of Santa Clara sites.

Returns without SSNs/ITINs:
    These are returns which require special handling and preparation of a W-7 in order to obtain a taxpayer ID. Holy Korean Martyrs Catholic Church in Sunnyvale will do these returns.

Prior Year Returns:
    Santa Maria, Most Holy Trinity, and Gavilan College sites will do a limited number of such returns for paper filing only.

California Registered Domestic Partners (RDP) Returns:
    This is a new situation this year, and currently none of the sites are ready or able to take this on in Santa Clara County.  Recommend that they contact California FTB VITA/TCE program to identify sites that can do it, or seek out a paid preparer.

Retirement Savers Credit Returns:
    VITA Milpitas Community Library site actively encourages taxpayers get this credit by telling taxpayers how much more of a credit they can get in their situation by contributing to a retirement account.

Military Personnel Returns:
    Onizuka Air Force Base has a site for Military Personnel and Spouse Returns Only;  they are certified to do VITA Military returns, and may be better able to help Military Personnel than other sites.