Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Amended and Prior Year Returns

Prior Year Tax Returns

Required Certification

VITA/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 Advanced level or higher. Taxpayers seeking assistance outside the scope of the volunteers’ certification should be referred to a tax professional.

Tip

VITA/TCE sites are not required to prepare prior year returns.

Tip

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.