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

Prior year returns may only be prepared by volunteers when the tax issues fall within the scope their current level of training and certification. There is no longer a two-year experience requirement to complete prior year returns. It is now determined by certification level. Taxpayers seeking assistance outside the scope of the volunteers' certification should be referred to a tax professional.

Tip

SPEC may be able to support sites that have the resources, motivation and ability to go back as many years as needed, while maintaining quality standards.

Tip

VITA/TCE sites are encouraged, but 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, refer the taxpayer to a paid preparer to complete the prior year returns.