Required CertificationVITA/TCE volunteers with at least two years experience may prepare tax returns for the current and the last three years. Volunteers preparing prior year returns must be certified at the Intermediate level or higher. Taxpayers seeking assistance outside the scope of the volunteers' certification should be referred to a tax professional. VITA/TCE sites are not required to prepare prior year returns. If a taxpayer requests return preparation assistance for returns older than three years or if the site is unable to prepare prior year returns, search www.irs.gov to find the closest IRS Taxpayer Assistance Center that will prepare prior year returns. |