The mission of these programs is to provide free basic tax return preparation for low-to-moderate income families and individuals. This also includes taxpayers with disabilities, limited English proficiency, members of the military and elderly taxpayers.
Volunteers participating in these programs must sign a Form 13615, Volunteer Standards of Conduct Agreement - VITA/ TCE Programs. These agreements require them to provide high quality service and uphold the highest ethical standards.
While the IRS is responsible for providing oversight requirements to Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs, these sites are operated by IRS-sponsored partners who manage IRS-required site operations and volunteer ethical standards. In addition, the locations of these sites may not be in or on federal property.
To report unethical behavior to IRS, e-mail wi.voltax@irs.gov
The IRS manages the VITA/TCE program. The program is operated and staffed by volunteers who may not be licensed tax professionals. Neither FourLeaf, nor any of its representatives, may give legal or tax advice, and only licensed FourLeaf employees may provide financial investment services.
IRS Certified Volunteers Providing Free Tax Preparation
IRS VITA/TCE return preparation sites are operated by certified volunteers. Site operating hours and services offered may be limited. Please see a professional preparer for assistance with complicated returns. In addition, by law, some sites provide priority services to seniors. Please be advised that you may not be immediately served. Your patience and understanding are appreciated.
VITA/TCE sites will prepare:
- Acceptable forms:
W2, 1099-Int, 1099-Div, 1099-G, SSA-1099, W2-G, 1098-T, 1095-B or 1095-C, 1099-R (only if taxable amount determined on Box 2a) - Types of Income:
Wages, salaries, etc. (Form W-2)
Interest Income (Form 1099-INT),
Dividends Received (Form 1099-DIV),
State Tax Refunds (Form 1099-G),
Unemployment Benefits (Form 1099-G),
Gambling Winnings (Form W-2G) - Limited Types of Income
IRA Distributions (Form 1099-R) limited
Pension Income (Form 1099-R) limited
Social Security Benefits (Form SSA-1099)
- Certain Tax Credits:
Earned Income Credit
Credits for Qualifying Children and Other Dependents (Sch 8812)
Child and Dependent Care Credit (Form 2441)
Education Credits (Form 1098-T) - Basic tax returns only
- Standard deductions only
- Only Federal and New York State Tax Returns
VITA/TCE sites will not prepare:
- Certain Pension & Retirement Income without taxable amounts determined on Box 2a (1099-R, RRB-1099, CSA-1099)
- Certain Social Security Benefits (Form RRB-1099)
- Self-Employment Income or Cash Based Income (1099-Misc, 1099-NEC)
- Sale of Home (Form 1099-S)
- Schedule A “Itemized Deductions”: 1098 Mortgage Interest, Real Estate Taxes, Personal Property Taxes, Medical & Dental expenses
- Cancellation of Debt (Form 1099-C)
- Schedule C “Profit or Loss From Business”: Self-Employment income, Uber/Lyft, Ride Share, Food delivery services, etc. (1099-K)
- Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals (Form 7202)
- Form SS-5 (request for Social Security Number)
- Forms 8615 & 8814 (childrens unearned income)
- Form 8606 (non-deductible IRA)
- Form SS-8 (determination of worker status for purposes of federal employment taxes and income tax withholding)
- Marketplace Health Insurance (Form 1095-A)
- Parts 4&5 of Form 8962 (Premium Tax Credits)
- Form W-7 application for Individual Taxpayer Identification Number (ITIN)
- Form 2210 Underpayment of Estimated Tax
- Form 9465 Installment Agreement
- Forms 8888 Allocation of Refund
- Forms 8379 Injured Spouse Allocation
- Foreign Students and scholars income tax returns
- Returns with casualty/disaster losses
- Prior year and amended tax returns
Please remember to have the following information:
- Original photo identification for you and your spouse (if filing joint return)
- Social Security cards or Individual Taxpayer Identification Number documents for you, your spouse, and all dependents
- Birth dates for you, spouse and all dependents
- A copy of last year’s tax return (for reference)
- Proof of income (Forms W-2 and 1099)
- Information for all other income
- Proof of Health Insurance (Form 1095-B or 1095-C)
- Information for all deductions/credits
- Total paid to day care provider, their name, address and tax ID number
- For direct deposit of refund, proof of account number and routing number
- For married filing joint returns, both spouses must be present for Virtual Intake and Quality Review appointments