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

Amended and Prior Year Returns

Prior Year Tax Returns

Technical Resources

If your site chooses to prepare prior year returns, the Site Coordinator should be aware of the requirements. The SPEC relationship managers and www.irs.gov (keyword search: prior year returns) are critical resources for administrative and technical resources.

Tip

The Partner and Volunteer Resource Page (keyword search: Partner and Volunteer Resource Center) on www.irs.gov includes hot topics for partners and volunteers.

At a minimum, the following tools are required:

  • Prior year tax preparation software.
  • Reference material, including Publications 17 and 4012 (available in the tax software) and volunteer quality alerts/volunteer tax alerts (available on www.irs.gov).
  • Prior year Intake/Interview and Quality Review Sheets, Form 13614-C, Form 13614, and Form 8158 (available on www.irs.gov). An Intake/Interview and Quality Review Sheet must be completed for every prior year return.
Tip

The Interactive Tax Assistant (ITA) is an online tool that provides consistent answers to a limited number of current and prior year tax law questions using a probe and response process. ITA is available on www.irs.gov.