Becoming certified as VITA Tax Preparer requires satisfactory completion of an open book test each year.    Annual certification is required even if you are a Tax Professional.  The purpose of the open book test is to make sure you are familiar with filling tax forms and can follow instructions; the passing grade is 80% of the multiple choice questions; if you do not pass a section, you can take a retest.

Tax returns prepared by VITA volunteers are considered self-prepared by the taxpayer.  VITA volunteers do not sign the tax returns as individuals; the return includes the Site ID for statistical and tracking purposes.

Tax Law Training teaches the basic concepts of income tax law and is sufficient for preparing tax returns manually on paper.   Additional training is required to prepare taxes electronically.  The IRS training for VITA volunteers does not qualify a volunteer to give tax advice or complete tax returns for pay;  different requirements apply for preparing tax returns for pay.  In addition, VITA volunteers prepare simple return.

IRS Tax Law Training options for VITA Tax Preparers

• IRS Classroom tax training during November through January in some IRS owned or approved locations
• IRS online training course.  You can do this in the privacy of your own home, at your own pace, and each time you successfully complete a module, you can print out a certificate.
• Retired and Senior Volunteer Program (RSVP) online training resource site also has information of tax law.