1. Introduction: What is Form 14310-A?

IRS Form 14310-A, officially titled Potential Partner Referral from a Home Territory, is an administrative partnership referral document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue laws and coordinating free community tax preparation initiatives nationwide.

Unlike personal tax returns or business income schedules, Form 14310-A is an inter-territory networking form. It is managed by the Stakeholder Partnerships, Education and Communication (SPEC) division within the IRS Wage and Investment Division.

Form 14310-A is used when an existing community partner or IRS relationship manager in one geographical area (the “Home Territory”) identifies an organization in a different region that is interested in supporting the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs. It serves as an official referral bridge, ensuring that prospective partner organizations are connected with the appropriate regional IRS team to establish new community tax clinics.

2. Purpose of the Form

The IRS SPEC division manages community tax preparation clinics through regional field offices known as “territories,” which cover specific states, metropolitan areas, or geographic districts. However, many community organizations operate across state lines, such as regional credit union leagues, multi-campus university systems, hospital networks, or national charities like United Way and Goodwill.

When an organization in one city wants to expand its volunteer tax services or connect an affiliate branch in another state with the IRS, the local IRS territory office in the “Home Territory” does not have operational jurisdiction over that distant location. In the past, passing these leads through informal emails or phone calls often resulted in lost connections and missed opportunities.

Form 14310-A exists to standardize and track these cross-regional partnerships. It captures the prospective partner’s legal identity, physical facility resources, technology assets, and leadership contact details. The form ensures that the referral is formally transferred from the home territory to the receiving territory’s relationship management team for timely outreach and onboarding.

3. Who Needs to File This Form

Form 14310-A is completed by community leaders, coalition directors, and IRS personnel engaged in expanding the VITA and TCE networks. You will use this form if you belong to any of the following groups:

Multi-Regional Sponsoring Partners: Executives or program directors of non-profit networks, universities, or financial institutions referring a regional branch or affiliated office in another state to the IRS.
Coalition Leaders Expanding Across Borders: Community tax coalition managers who identify an allied charity, municipal agency, or credit union in a neighboring IRS territory that wants to host tax clinics.
IRS SPEC Relationship Managers: IRS territory staff who encounter an organization interested in hosting clinics outside their assigned geographic territory and need to transfer the referral to peer managers.
Community Advocates & Stakeholders: Leaders who have established successful VITA clinics locally and want to introduce potential partners in underserved out-of-state communities to the IRS.

The form is completed by the referring party in collaboration with the prospective partner organization. Individual taxpayers and volunteer preparers never complete Form 14310-A.

4. Who Is Exempt / Not Required to File

Because Form 14310-A is strictly an inter-territory organizational referral tool, most individuals and organizations do not need to use it:

Individual Taxpayers: Community members looking for free tax preparation assistance should use the public VITA/TCE Site Locator tool on the IRS website rather than this referral form.
Individual Volunteers: Individuals looking to volunteer as tax preparers, greeters, or quality reviewers submit Form 14310 (Partner and Volunteer Sign Up), not Form 14310-A.
Local Partnerships Within the Same Territory: If your organization identifies a new partner or facility located in your same city or local IRS territory, you connect them directly with your current IRS relationship manager without needing an inter-territory referral form.
Commercial Paid Tax Preparers: For-profit accounting firms and retail tax franchises operating private businesses do not participate in SPEC volunteer referrals.

5. When to File

Form 14310-A is an event-driven form that can be submitted at any time during the year as new institutional relationships emerge:

Ideal Spring and Summer Window: Submitting Form 14310-A in the late spring or summer (May through August) is ideal. This gives the receiving territory team enough time to contact the organization, conduct site feasibility visits, and plan volunteer recruitment before the fall training season.
Fall Planning Deadline: Submitting referrals by early fall ensures that the prospective partner can execute Form 13533 (Partner Sponsor Agreement) and receive tax software licenses before clinics open in January.
Rolling Basis: Referrals submitted mid-season can still be processed to support mid-year clinics, Facilitated Self-Assistance (FSA) programs, or summer tax services.

6. Where and How to File

Form 14310-A cannot be submitted through commercial tax preparation software like TurboTax. It is an administrative document handled directly through IRS SPEC territory networks.

Referring partners typically complete Form 14310-A as a fillable digital PDF and submit it via secure email directly to their assigned local IRS SPEC Relationship Manager or Territory Office. The home territory manager reviews the details and officially routes the referral through internal IRS communication channels to the territory manager overseeing the target geographic area.

If physical documents or formal introductory letters are exchanged, deliver materials to the specific IRS address as per instructions provided by your local SPEC territory office. Do not mail Form 14310-A to a general IRS tax processing center or service campus.

7. Step-by-Step Instructions to Fill the Form

Form 14310-A is structured to capture essential administrative data about the referring entity, the prospective partner, and the proposed clinical capacity. Review the table below for a section-by-section guide.

Section	Required Information	Instructions for Submitters
Home Territory Info	Referring Entity Profile	Enter the referring partner organization’s name, home SPEC territory name, contact person, phone number, and email.
Organization Details	Potential Partner Profile	Provide the legal name of the referred organization, entity classification (e.g., non-profit, university, credit union), and website.
Physical Location	Target Facility Address	Enter the complete physical street address, city, state, and ZIP code where the prospective partner operates.
Leadership Contact	Primary Decision-Maker	List the legal name, job title, direct telephone number, and professional email address of the primary contact at the referred entity.
Available Resources	Capacity Assessment	Check boxes indicating what the organization can provide: clinic space, computers/internet access, volunteer staffing, or marketing.
Program Interest	Service Focus	Indicate programs of interest: traditional VITA, TCE for seniors, Facilitated Self-Assistance (FSA), or financial education.
Target Territory	Geographic Routing	Identify the receiving IRS territory name or target state and add narrative background notes detailing the relationship.

Understanding Available Resources and Capacity

When completing the resource section of Form 14310-A, provide realistic estimates of what the prospective partner can contribute:

Facility & Space: Confirm whether the organization has accessible public space—such as a community center hall, library classroom, or computer lab—that satisfies Americans with Disabilities Act (ADA) standards.
Technology & Hardware: Note whether the organization can provide working computers, high-speed internet, and printers, or if they will need to request IRS-loaned equipment under Publication 5503.
Volunteer Mobilization: Indicate whether the organization plans to recruit its own staff, members, or students as volunteers, or if they are offering facility space for existing community volunteer coalitions.

8. Required Documents/Information Needed Before Filling

Before completing Form 14310-A, assemble the following organizational records to ensure smooth routing:

Verified Partner Contact Details: The direct name, corporate title, email address, and phone number of an executive or program manager at the referred organization who has expressed interest in partnering.
Physical Address of Proposed Site: The exact street address and ZIP code of the facility in the target territory.
Organization Type & Background: Documentation confirming whether the referred entity is a 501(c)(3) non-profit, academic institution, housing authority, or financial institution.
Home Territory SPEC Details: The contact information of your local IRS SPEC Relationship Manager who will initiate the cross-territory transfer.

9. Common Mistakes to Avoid

Administrative errors on Form 14310-A can cause referrals to be delayed or lost between regional offices. Avoid these frequent mistakes:

Using Form 14310-A for Local Referrals: Submitting this form for an organization located in your own local territory creates unnecessary paperwork; introduce local partners directly to your current SPEC relationship manager.
Confusing Form 14310-A with Form 14310: Form 14310 is for individual volunteers looking to sign up; Form 14310-A is strictly an organizational referral document.
Providing Generic Contact Information: Entering generic organizational emails like “info@charity.org” or main switchboard numbers leads to stalled communications. Always provide a direct contact person.
Referring Organizations Without Their Consent: Submitting Form 14310-A without discussing the VITA program with the organization first can result in cold calls that waste agency and partner resources.
Submitting in the Middle of Tax Season: Waiting until February or March to submit an inter-territory referral usually means the organization cannot launch until the following tax year.

10. Penalties for Non-Filing or Errors

Because Form 14310-A is a voluntary administrative networking tool, there are no civil tax penalties, fines, or legal liabilities for choosing not to submit it or for providing incomplete information. However, there are practical community consequences to consider:

Lost Partnership Opportunities: Failing to submit a formal referral can result in enthusiastic community organizations being overlooked, stalling clinic expansion.
Delays in Site Launch: Inaccurate contact data or delayed submissions can cause an organization to miss pre-season grant and software licensing deadlines.
Unserved Communities: Delays in establishing new clinics leave low-income and elderly taxpayers in the target territory without access to free, trusted tax preparation services.

11. Related Forms or Schedules

Form 14310-A operates within a comprehensive suite of IRS volunteer tax program forms and publications:

Form 14310: Partner and Volunteer Sign Up (individual volunteer and local partner intake)
Form 13533: VITA/TCE Partner Sponsor Agreement (formal organizational partnership contract)
Form 13715: Volunteer Site Information Sheet (public site locator registration)
Form 13206: Volunteer Assistance Summary Report (site volunteer roster)
Form 13615: Volunteer Standards of Conduct Agreement – VITA/TCE Programs
Form 14335: Primary Contact Information for VITA/TCE Grant Programs
Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust
Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators

12. Frequently Asked Questions

What is the difference between Form 14310 and Form 14310-A?

Form 14310 is a general sign-up sheet used by individual volunteers or local organizations to express interest in joining the VITA program. Form 14310-A is an inter-territory referral tool used by existing partners or IRS staff to refer an organization located in a different IRS geographic territory.

What does “Home Territory” mean on Form 14310-A?

The “Home Territory” is the geographic IRS SPEC division territory where the referring partner organization or referring IRS coordinator is based, as distinguished from the “Target Territory” where the referred organization physically operates.

Can a non-profit organization submit Form 14310-A directly to the IRS?

Yes. If your non-profit operates in one state and wants to connect an affiliated branch or partner in another state with the IRS, you can complete Form 14310-A and email it to your local IRS SPEC Relationship Manager to initiate the transfer.

Does submitting Form 14310-A legally obligate the referred organization to open a clinic?

No. Form 14310-A is an introductory referral. It simply authorizes the receiving IRS territory team to contact the organization, explain program options, and explore whether hosting a clinic or providing resources is feasible.

What happens after Form 14310-A is processed?

The receiving IRS SPEC territory office assigns a local relationship manager to reach out to the named contact person. They discuss clinic models, explain software and equipment support, and assist the organization in executing Form 13533 to become an official sponsor.

Can Form 14310-A be used to refer prospective grant applicants?

While Form 14310-A connects organizations with local IRS staff, applying for federal VITA or TCE matching grants requires a separate competitive application on Grants.gov in May. However, submitting Form 14310-A early helps the organization establish a relationship with SPEC before applying for grants.

13. Conclusion: Key Takeaways Summarized

IRS Form 14310-A is an essential administrative networking tool that helps free tax preparation programs expand across state lines and regional boundaries. Keep these essential practices in mind:

Inter-Territory Referral Tool: Use Form 14310-A to refer potential partner organizations located in a different IRS SPEC territory.
Facilitates Network Expansion: Helps regional non-profits, universities, and financial institutions connect their branch locations with local IRS coordinators.
Provide Direct Contact Info: Always include the direct name, title, phone, and email of a decision-maker at the referred organization.
Submit During Spring or Summer: Transmit referrals early in the year to ensure the receiving territory can complete site planning before tax season begins.
Submit via Your Local SPEC Office: Deliver the completed form directly to your assigned IRS SPEC Relationship Manager as per instructions from your local territory office.

IRS Form 14310-A: Complete Potential Partner Referral Guide