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.
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:
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.