Volunteer F.A.Q.

How many hours are volunteers requested to work during tax season?
Typically 4 hours per week.

What do tax preparer and site coordinator trainings involve?
Potential volunteers with no previous tax preparation experience are required to receive training on federal, state, and local tax law. This may be obtained, in part or whole, through classroom-based training (approx.30 hrs.) or on-line tutorial. Software training is also required (approx. 6 hrs.). Individuals with tax preparation experience are required to receive refresher training on updated tax law. All potential tax preparer and site coordinator volunteers are required to take and pass an on-line IRS-established test which enables them to be certified by the IRS.

What tax law topics are included in the required tax law training?
Certification in two levels of federal tax law is required for all site coordinators and volunteer tax preparers: Basic and Intermediate.

The Basic certification path is intended for the volunteer who will assist working taxpayers with individual and family tax concerns. The minimum required training topics covering the most common area of need are:

• Screening and Interviewing

• Credit for Child and Dependent Care

• Filing Basics and Filing Status

• Earned Income Tax Credit

• Income

• Child Tax Credit

• Standard Deduction

• Miscellaneous Credits

• Personal and Dependency Exemptions

• Other Taxes

The Intermediate certification path covers tax law as it applies to wage earners who have more complex income issues. This certification path covers all Basic lessons with the addition of more diverse return preparation needs for wage and pension earners as well as those receiving SSA and simple self-employment activities.

• Screening and Interviewing

• Earned Income Credit

• Filing Basics and Filing Status

• Child Tax Credit

• Income

• Education Credits

• Standard and Itemized Deductions

• Miscellaneous Credits

• Personal and Dependency Exemptions

• Other Taxes

• Credit for Child and Dependent Care

• Payments

• Refund and Amount of Tax Owed

• Quality Review of the Tax Return

• Concluding the Interview

• Amended Returns

Can I be held liable if I make a mistake on a tax return?
The Volunteer Protection Act of 1997 exempts a volunteer or a nonprofit organization or governmental entity from liability for harm caused by an act or omission of the volunteer on behalf of the organization or entity if the volunteer was acting within the scope of his responsibilities at the time; the volunteer was properly licensed or otherwise authorized for the activities; the harm was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the rights of the individual harmed.

What is a VITA site?
A Volunteer Income Tax Assistance (VITA) site is a location where tax returns are completed and electronically filed at no cost to the EITC-eligible taxpayer.

How are volunteers assigned to sites?
All efforts are made to assign volunteers to a VITA site(s) of their choosing; when this is not possible, other VITA site options are explored.

What are mobile sites?
Various community-based mobile sites provide free tax preparation service, often to a more targeted population (i.e. employees of the business-based mobile site) but less frequently than established VITA sites. Volunteer tax preparers may be assigned to cover mobile sites throughout the tax season.

How many VITA sites are there?
There are 4 VITA tax sites in Calloway County for the 2010 tax filing season. Refer to Tax Prep Locations for specific locations and schedules.

What impact do VITA volunteers have on the community?
Free tax preparation sites offer eligible taxpayers an alternative to costly commercial tax return preparation and filing fees (avg. $125/return) and refund anticipation loans (avg. $96/return) also associated with commercial tax return preparation. In its inaugural year, volunteers with the PAABC filed 60 tax returns, returning a total of $115,045 in federal refunds, $9,405 in state refunds and $41,516 in earned income credits.

How are VITA volunteers recruited?
Recruitment efforts reach out to local college, university, and technical school students and faculty, employees of businesses, agencies, and organizations, retired persons, and the general public.