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