Can I help taxpayers with returns outside the guidelines provided for doing simple returns?

Remember that there is usually a long line of people and not enough volunteers to help the taxpayers.  There are some volunteers who welcome the opportunity to do tough and complex returns.  The Webmaster recommends trying to help people needing help.  Examples of challenging situations:

1. A taxpayer comes in with early retirement distribution and stock sales because of job loss.  This is clearly a complex return (with a Schedule D).  Since the taxpayer is unemployed, where possible they should be helped.  The important thing is that the volunteer is able to comfortably help the taxpayer; if not, it is better to point the taxpayer to a more experienced volunteer or to a different site.
2. A taxpayer comes in with a simple return (one W-2, single, no deductions) with income of $80k.  This taxpayer is clearly outside the general guidelines for being helped.  However, it is likely that the time taken to prepare this return is very short, and you will be doing a public service by pointing out that
   1. it is likely that the California State Tax withheld plus the CASDI will make it advantageous for them to itemize their deductions
   2. the taxpayer should read up on tax rules for the own self-interest
   3. the taxpayer should consider going to a paid tax preparer or preparing taxes themselves
3. A taxpayer comes in with returns to be filed for one or more past years.  If the volunteer has the forms and or the software for the previous years' returns, there is no problem helping them.  If tax is owed, there is no time limit on how far back to go to file tax returns.  If there is a tax refund, their is a time limit on when the return can be filed.  Most volunteers will not be able to help such a taxpayer, and the special accommodation could cause delays.   However, however, that there are some volunteers (such as retired IRS agents) who are experienced, willing and able to help such taxpayers.  A list of such experienced volunteers and the sites at which they volunteer is available.