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