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Form 13615: Volunteer Standards of Conduct Agreement – VITA/TCE Programs
IRS Form 13615 is the Volunteer Standards of Conduct Agreement for VITA/TCE Programs, used to certify volunteers. All VITA/TCE volunteers must sign and date this form prior to working at a site.
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IRS Form 13615 - Volunteer Standards of Conduct Agreement – VITA/TCE Programs
IRS Form 13615 is the Volunteer Standards of Conduct Agreement for VITA/TCE Programs, used to certify volunteers. All VITA/TCE volunteers must sign and date this form prior to working at a site.
Risk Radar
Scan points- 1Do not sign Form 13615 until an official confirms your identity AND signs it!
- 2Filing without completing the Volunteer Standards of Conduct (required for ALL).
- 3Signing without an official confirming identity and address via government-issued photo ID.
- 4Not listing the correct Volunteer Certification Levels with the required 'P' designation.
- 5Failing to have the Coordinator, Sponsoring Partner, Instructor, or IRS Contact sign/date it.
Plain English
This form proves that a volunteer has met the required standards before helping prepare tax returns for free. By signing it, the volunteer agrees to follow specific rules regarding conduct and service quality while assisting with VITA/TCE programs.
Submission Date
- Filing date: 2025-06-06 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a VITA/TCE volunteer needs to certify their adherence to the Volunteer Standards of Conduct before working at a site.
- Do not use it when you are only an IRS employee and do not require formal certification documentation on Form 13615.
- Check Form 13615 instead when documenting your commitment as a VITA/TCE volunteer.
Form selector
Use this form or another form?
You are a client facilitator who answers tax law questions
This form is required because the role requires specific certification in Intake/Interview and Quality Review, which must be documented here.
✓ Check VSC #6 adherence.
You are an instructor or coordinator at the partner site
You must sign this form to confirm the volunteer's identity and certify their required training levels before they begin work.
✓ Verify Approving Official signature.
The volunteer is a Foreign Student participating in VITA/TCE
The specific certification level 'Foreign Students' requires documentation on this form, along with other fields.
✓ Confirm the appropriate Certification Level box is checked.
Deadline or filing window
The primary requirement is that all VITA/TCE volunteers must complete and sign this agreement before starting work at a site. The form becomes valid only after the required official signatures are obtained, making the signing date the functional deadline.
Checklist
What you need before filling it out
Volunteer Standards of Conduct (VSC #2)
Must not accept payment, ask for donations, or accept refund payments from customers · Form 13615
IRC 7216(a) Violation
Knowingly preparing false returns results in potential misdemeanor penalties (up to one year imprisonment or $1,000 fine) · Form 13615
Required Certifications
Volunteer must pass certification AND sign/date Form 13615 prior to working at the site · Form 13615
Approving Official Verification
Coordinator, partner, instructor, or IRS contact must confirm identity via government-issued photo ID · Form 13615
Volunteer Position(s)
Must accurately list the specific role (e.g., Coordinator, Basic, Advanced) · Form 13615
CE Credits Reporting
If requesting CE credits, the coordinator/partner must validate the reported hours on this form · Form 13615
Before you submit
- 1Verify that every VITA/TCE volunteer has signed and dated Form 13615 before beginning work.
- 2Confirm the volunteer's specific role is listed in the 'Volunteer position(s)' field.
- 3Check that all required certifications (Intake/Interview, Quality Review, Tax Law) are documented for the volunteer.
- 4Ensure the Approving Official has confirmed the volunteer's identity using a government-issued photo ID.
- 5Verify the date on the form is current with the submission date.
- 6If applicable, confirm that the Coordinator or Partner has signed and dated the Continuing Education section.
- 7Confirm that the Volunteer Standards of Conduct (VSC #1 through VSC #6) are understood and adhered to.
How to file this form
- 1Complete all volunteer personal information fields on Form 13615, including home address, email, and phone number.
- 2List the specific 'Volunteer position(s)' held and check the corresponding Certification Level box(es).
- 3Have a Coordinator, Sponsoring Partner, Instructor, or IRS Contact sign and date the form after verifying the volunteer's ID.
- 4If applicable, complete the Continuing Education section by having the coordinator/partner validate the hours and sign it.
- 5Keep a copy of the fully executed Form 13615 for your records.
Known limitations
- 1The form is required for all VITA/TCE volunteers to sign and date before working at a VITA/TCE site.
- 2Preparers, quality reviewers, coordinators, client facilitators, and tax law instructors must certify in Intake/Interview and Quality Review and tax law prior to signing Form 13615.
- 3Greeters and client facilitators who answer tax law questions must also have the required certifications before signing this form.
- 4The form is not valid until a coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity (name and address) using a government-issued photo ID and signs/dates it.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 10-2025, which was published in October 2025. The source does not specify any changes from a prior revision.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2025.
- Catalog Number — confirm it reads 38847H.
- Signature — ensure all required parties (Volunteer, Approving Official) have signed and dated.
- Certification Level — verify that the correct box(es) are checked for the volunteer's role.
- Coordinator/Partner Signature — confirm this signature validates the volunteer hours reported.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 13615 after signing.
- 2The coordinator, sponsoring partner, or instructor must sign and date the completed form.
- 3Send the completed Form 13615 to the SPEC territory office or relationship manager for further processing.
- 4If you are an Enrolled Agent, Non-credentialed preparer, or CTEC registered preparer, CE credits will not be issued without a PTIN.
Sources
- SRCForm 13615 is the Volunteer Standards of Conduct Agreement for VITA/TCE Programs (Rev. 10-2025) — Instructions p.1
- SRCAll VITA/TCE volunteers must pass the Volunteer Standards of Conduct certification and sign and date Form 13615 prior to working at a VITA/TCE site — Instructions p.1
- SRCPreparers, quality reviewers, coordinators, client facilitators, and tax law instructors must certify in Intake/Interview and Quality Review and tax law before signing this form — Instructions p.1
- SRCThe form is not valid until the coordinator, sponsoring partner, instructor, or IRS contact confirms identity with a government-issued photo ID and signs/dates it — Instructions p.1
- SRCVolunteer Protection Act generally protects unpaid volunteers from liability for acts or omissions while acting within scope of responsibilities — Instructions p.1
- SRCIRC 7216(a) imposes criminal penalties on preparers who knowingly or recklessly make unauthorized disclosures or uses of information, resulting in a misdemeanor penalty up to one year imprisonment or a fine of not more than $1,000, or both — Instructions p.1
Common confusion points
Who must sign and date Form 13615?
The volunteer signs it to declare compliance; the coordinator, sponsoring partner, instructor, or IRS contact signs/dates it for validation.
→ Ensure both parties have signed.
What happens if I don't provide the required information on this form?
The Internal Revenue Service (IRS) may not be able to use your assistance in the volunteer programs.
→ Check that all fields are completed before submission.
Does every volunteer need to certify in Intake/Interview and Quality Review and tax law?
No, but return preparers, quality reviewers, coordinators, client facilitators, and tax law instructors must do so prior to signing Form 13615.
→ Confirm your role matches the certification requirement listed on Form 13615.
What protects me as a volunteer?
The Volunteer Protection Act generally protects unpaid volunteers from liability for acts or omissions within the scope of their responsibilities, unless willful/criminal misconduct, gross negligence, or reckless misconduct occurred.
→ Review Publication 4961 for full details on protection.
Do I need a PTIN to get CE credits?
Yes, Enrolled Agents, Non-credentialed preparers, and CTEC registered preparers require a PTIN for CE credits; CPAs, attorneys, or CFPs do not require one but must verify their governing board rules.
→ Check your professional designation against the requirements.
What if I am unsure about which standards to follow?
Volunteers must adhere to all Volunteer Standards of Conduct (VSC #1 through VSC #6).
→ Review the specific VSC definitions on Form 13615 before starting work.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A violation of IRC 7216(a) (knowingly or recklessly making unauthorized disclosures/uses of information) can result in misdemeanor penalties up to one year imprisonment or a fine of not more than $1,000.
Questions about IRS Form 13615
What is IRS Form 13615 used for?
This form proves that a volunteer has met the required standards before helping prepare tax returns for free. By signing it, the volunteer agrees to follow specific rules regarding conduct and service quality while assisting with VITA/TCE programs.
Who must file IRS Form 13615?
All VITA/TCE volunteers must sign Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs. Specific roles like return preparers, coordinators, or instructors also require certification before signing.
What information does IRS Form 13615 require?
The form collects the volunteer's Full name, position(s), home address, email, and phone number. It also captures details on their Certification Levels (like Intake/Interview) and Professional designation.
When is IRS Form 13615 due?
All VITA/TCE volunteers must sign Form 13615 prior to working at a VITA/TCE site. The form is not valid until the coordinator, sponsoring partner, instructor, or IRS contact confirms identity and signs it.
Where do I file IRS Form 13615?
The completed Form 13615 can be routed via submission to the SPEC territory office or relationship manager if completing the Continuing Education (CE) section. Generally, the form is signed at the VITA/TCE site itself.
How do I complete IRS Form 13615?
A volunteer must first complete their personal details and list their Certification Levels. The coordinator or partner then verifies the identity using a government-issued photo ID before signing and dating the form. If seeking CE credits, this section requires additional completion by the coordinator/partner.
What happens if IRS Form 13615 is filed incorrectly?
Failure to comply with the Volunteer Standards of Conduct could result in actions including, but not limited to, other consequences mentioned on Form 13615.
Who must sign and date Form 13615?
The volunteer signs it to declare compliance; the coordinator, sponsoring partner, instructor, or IRS contact signs/dates it for validation. Ensure both parties have signed.
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