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18 facilitators who assign tax returns to preparers or assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take this training and certify. • Basic: This course covers the completion of wage-earner type returns including wages, interest, Social Security income, and some adjustments and credits. Volunteers serving as return preparers and quality reviewers must certify in this course at a minimum. • Advanced: This course covers the completion of the full scope of returns prepared by the volunteer tax return preparation programs including capital gains and losses and more complex pension issues. This standalone course requires no tax law prerequisites. All VITA/TCE tax law instructors must certify in this course at a minimum. • Over-The-Phone Interpreter (OPI): To receive an OPI PIN for a site, volunteers must pass the OPI test in LLT. • Military: This course covers domestic military topics. It requires certification in Advanced as a prerequisite. Military representatives or instructors who go overseas to help or teach must certify in both Military and International courses. • International: This course covers the completion of returns for taxpayers, both military and non- military, living outside the United States and includes the foreign earned income exclusion and foreign tax credit. It requires certification in Advanced as a prerequisite. • Puerto Rico: This course covers topics for U.S. citizens /bona fide residents of Puerto Rico who must file a U.S. federal income tax return. It requires certification in Basic or Advanced as a prerequisite. • Foreign Student and Scholar: Volunteer tax return preparers who help foreign/international students and scholars in preparing their returns use this course. It covers determination of residency status and application of tax treaties in addition to other federal tax issues commonly faced by foreign nationals. This course requires no prerequisites. • Federal Tax Law Update Test for Circular 230 Professionals: This course certifies VITA/TCE volunteers with the professional designation of attorney, Certified Public Accountant and Enrolled Agent, on new provisions and tax law changes. Volunteers with the Federal Tax Law Update Test for Circular 230 Professionals certification can prepare, or quality review all returns within the scope of the VITA/TCE Program. Volunteers may choose the Federal Tax Law Update Test for Circular 230 Professionals test or the traditional certification path. SPEC partners may have other certification requirements; Link & Learn Taxes is available 24/7 for training and certification beginning in early November. As a grant recipient, you are responsible for selecting, establishing, and managing tax assistance sites. The primary considerations you should use in choosing sites should be the existence of a large elderly population; the accessibility to this population; the location (consider locations where other TCE sites do not exist); and the availability of volunteers in that area. You must comply with the requirements of Section 504 of the Rehabilitation Act of 1973, which prohibits discrimination based upon disability. Thus, non-discrimination on the basis of disability must be a significant consideration in site selections. You are responsible for monitoring volunteer compliance with program regulations requirements, Section 163 of the Revenue Act of 1978, the Cooperative Agreement, applicable civil rights laws, as well as taking corrective action with volunteers who do not comply. Advise all volunteers that services are to be provided FREE OF CHARGE. Completed by all Volunteers - due prior to site opening Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, is a form that ALL volunteers (tax law certified and tax law non-certified) sign as a participant in the TCE program agreeing to the established standards of conduct. The partner’s approving official must also certify (sign and date) Form 13615. This confirms that the partner’s approving official has verified the volunteer’s identity, Management of Volunteers