Internal Revenue Service United States Department of the Treasury
Level Basic 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. For the current guidelines on completing amended returns, go to the Volunteer Resource Guide, Other Returns tab, Amended Returns.

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)
  • A current year Form 13614-C must be completed for each prior year return and will be used to determine the scope and certification level of each return.

Prior year tax form instructions and publications are also available on www.irs.gov for reference. If your site does not have the necessary tools to prepare prior year returns, seek guidance from your Site Coordinator.

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.

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.

Amended Returns

Amended Returns