Introduction

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 70% of the multiple choice questions; if you do not pass a section, you can take a retest.

Tax Preparation

Certified VITA Tax Preparer volunteers may assist certain taxpayers. 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.

The Tax Law Training teaches the basic concepts of income tax law and is sufficient for preparing tax returns 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.

Tax Preparation for Pay

The rules and requirements  to become a paid (professional) tax preparer for federal and California income tax returns is available on the California Tax Education Council (CTEC) website.   It requires completion of a certain number of hours of training each year from a recognized institution, obtaining  a Surety Bond from an Insurance Company, and registering with the CTEC.   People with certain other professional qualifications may be exempt from these requirement.