Volunteer Protection Act

VITA/TCE volunteers are not considered professional tax preparers; therefore, you are not legally liable under federal law for the return you prepare. This means you cannot accept payment of any kind from the taxpayer for preparing a federal tax return, or for providing any other tax-related assistance. Some employees of a program sponsor may receive compensation. Volunteer preparers who receive over $500 should seek legal advice on liability.

Volunteers are protected by the federal Volunteer Protection Act of 1997, as long as all of the following conditions are true:

• You are acting within the scope of your volunteer responsibilities
• You only prepare returns that are within your level of certification
• Ensure the returns you prepare follow the Intake/Interview and Quality Review process
• Any harm was not caused by willful, criminal, reckless, grossly negligent, or conscious, flagrantly indifferent acts.

You may access the Act on the Internet by typing "Volunteer Protection Act of 1997" into any search engine.