1. Introduction: What is Form 15345?

IRS Form 15345, officially titled Free Tax Preparation and Assistance for Your Members!, is an administrative outreach flyer and informational announcement published by the Internal Revenue Service (IRS). It is governed by the Stakeholder Partnerships, Education and Communication (SPEC) organization within the IRS Wage and Investment / Taxpayer Services Division.

This document is not a tax return filed with the IRS to report income or claim tax credits. Instead, Form 15345 is an organization-level engagement tool designed for membership groups—such as labor unions, credit unions, professional associations, fraternal societies, civic leagues, and community coalitions. It provides a customizable announcement flyer and meeting invitation that member-based organizations can distribute to help their members prepare their federal and state income tax returns online for free using IRS-partnered software.

2. Purpose of the Form: Why Does Form 15345 Exist?

Every year, millions of working individuals and retirees spend substantial portions of their tax refunds on commercial tax preparation fees, software subscription costs, or high-interest refund advance loans. For many households, these unnecessary preparation fees drain essential funds that could otherwise be saved or used for basic living expenses.

To address this challenge, the IRS developed the Facilitated Self Assistance (FSA) initiative under the Volunteer Income Tax Assistance (VITA) program. Facilitated Self Assistance allows eligible taxpayers to prepare and e-file their own basic federal and state returns online at zero cost, backed by certified volunteer support. Form 15345 exists to help membership organizations introduce this valuable service to their constituents:

Delivering a Free Member Benefit: It allows unions, credit unions, and associations to offer a high-impact financial wellness benefit at zero cost to the sponsoring organization.
Encouraging Household Savings: By steering members away from expensive storefront preparers, the program ensures members keep 100% of their tax refund, including valuable credits like the Earned Income Tax Credit (EITC) and Child Tax Credit.
Connecting Organizations with Community Coalitions: It provides a simple roadmap where the IRS connects the membership group with a local VITA/TCE coalition that provides dedicated free software links and technical help.
Hosting Educational Information Sessions: It includes fillable fields where organization leaders can schedule virtual webinars or conference calls co-hosted with their local IRS SPEC Relationship Manager to explain the program to members.

3. Who Needs to File / Use This Form?

Form 15345 is an informational outreach document used by organizational leaders rather than individual tax filers. You should use Form 15345 if:

You lead a membership organization, labor union, credit union, fraternal order, or civic association that wants to provide free tax preparation tools to your members.
You are a community coordinator or VITA/TCE coalition leader partnering with local associations to increase awareness of free electronic filing options.
You are an IRS SPEC Relationship Manager conducting community outreach to member-based organizations.
Your organization wants a professionally designed, ready-to-print flyer to include in monthly member newsletters, digital member portals, statement mailings, or meeting handouts.

4. Who Is Exempt / Not Required to File?

Because Form 15345 is an informational outreach flyer, large categories of individuals and entities do not use it:

General Individual Taxpayers: Everyday citizens preparing their personal taxes never file Form 15345 with their Form 1040.
Corporate Employers: Companies and corporate human resources departments promoting free tax help to their employees use companion Form 15344 (Free Tax Preparation and Assistance for Your Employees!) rather than Form 15345.
Commercial Paid Tax Preparers: For-profit CPA firms and retail tax preparation chains do not distribute volunteer FSA promotional materials.
Organizations Not Participating in FSA: Groups that choose not to participate in IRS community partnership initiatives have no requirement to distribute this form.

5. When to File / Distribute: Deadlines and Frequency

Form 15345 is an event-based promotional flyer rather than an annual recurring tax filing. It carries no statutory tax deadline and can be distributed whenever an organization chooses.

To maximize member engagement, organizations typically align distribution with the tax calendar:

Late Fall (October – December): Member organizations customize the meeting details on Form 15345 and publish announcements in year-end newsletters or schedule winter webinars.
January Kickoff: Distributing the flyer through email blasts, monthly account statements, or member portal notifications right when members begin receiving Forms W-2 and 1099.
Peak Tax Season (February – April): Posting reminders on community bulletin boards and association websites leading up to the April filing deadline.

6. Where and How to Distribute / Coordinate

Form 15345 is an internal promotional announcement that is never submitted to a standard IRS tax processing center. Organizations distribute it through their standard member communications channels:

Digital Member Portals and Email: Save the customized Form 15345 as a PDF and post it on your member-only website, mobile banking application, or weekly email listserv.
Statement Inserts: Credit unions and financial cooperatives can print physical copies of Form 15345 and insert them into monthly paper account statements.
Union Halls and Meeting Spaces: Post printed color flyers in union halls, community centers, or member service lobbies.
Coordinating with the IRS: To secure your organization’s unique free software link and schedule a member webinar, contact your local IRS-SPEC Territory Office using the designated IRS address as per instructions provided in Publication 5047.

7. Step-by-Step Instructions to Fill Form 15345

Form 15345 is designed as a single-page promotional flyer. The top portion explains the benefits of the service, while the bottom portion contains customizable fillable fields where organizational leaders can insert meeting and contact details. The table below outlines each section of the form.

Section	Item Name	Content & Customization Instructions
Header Banner	Member Service Overview	Pre-printed highlights emphasizing zero cost to the organization, free federal/state filing, and refund preservation.
How It Works	Process Roadmap	Four-step summary: community partnership, free software link, member promotion, and remote volunteer support.
Meeting Info	Dates & Times	Fillable fields where the organization enters the exact calendar date(s) and time for the informational meeting.
Meeting Info	Virtual Meeting Access	Fillable text block for entering video conference links (Zoom, Teams), dial-in numbers, and access codes.
Contact Block	SPEC Relationship Manager	Contact name, phone number, and official email of the local IRS SPEC Relationship Manager.
Footer	Program Branding	Official IRS Facilitated Self Assistance (FSA) and Volunteer Income Tax Assistance (VITA) program logos.

Part 1: Reviewing Member Benefits and “How It Works”

The top section of the form outlines the core benefits for your membership. It highlights that both federal and state tax returns are included completely free of charge, with no software fees or preparation costs. It explains that the IRS connects your group with a local community tax coalition, provides a secure software link, your organization shares the link, and volunteers provide chat, email, or telephone assistance.

Part 2: Customizing the Informational Meeting Block

The lower portion of Form 15345 invites members to attend an informational presentation. Organization administrators should customize the fillable fields:

DATES: Enter the specific date or dates when the informational session will take place (e.g., “Tuesday, January 20, 2026”).
TIME: Enter the start and end times, including the time zone (e.g., “7:00 PM – 8:00 PM EST”).
MEETING INFORMATION: Enter the virtual meeting link (such as a Zoom or Microsoft Teams link), webinar ID, and telephone dial-in numbers for members calling in by phone.

Part 3: Adding Local IRS SPEC Contact Information

At the bottom of the flyer, enter the contact information for your local IRS SPEC Relationship Manager. If members or committee leaders have technical or operational questions about the program, they can reach out directly to this representative for localized assistance.

8. Required Documents and Information Needed Before Filling

Before customizing and circulating Form 15345, assemble the following operational details:

Contact details for your assigned IRS-SPEC Territory Relationship Manager or regional VITA partner coalition.
The specific, dedicated URL linking to your partner’s free commercial tax preparation software.
Confirmed dates, times, and video conference links for your member informational webinar.
Your organization’s publication schedule for member newsletters, portal updates, or statement mailings.
IRS Publication 5047: Facilitated Self Assistance for SPEC Partners (for program guidelines).

9. Common Mistakes to Avoid

Circulating an incomplete flyer can lead to member confusion. Avoid these frequent mistakes:

Leaving Meeting Information Blank: Distributing Form 15345 with empty “DATES” and “TIME” fields leaves members without actionable details. Always complete the meeting section or remove the meeting box before publishing.
Distributing Without the Software Link: Form 15345 informs members that a free software link exists. Ensure your communications team provides the actual web link in your digital newsletter or portal alongside the flyer.
Using Form 15345 for Corporate Workplaces: If you are promoting free tax prep to corporate employees, use companion Form 15344, which is tailored specifically for employees rather than members.
Assuming Organizational Tax Liability: Leaders sometimes worry that their organization will be held liable for a member’s tax return errors. Under Facilitated Self Assistance, members prepare their own returns; the sponsoring organization carries zero legal liability for return accuracy.
Attempting to Submit the Flyer as a Tax Return: Form 15345 is an informational flyer. Mailing it to an IRS tax processing center serves no administrative purpose.

10. Penalties for Non-Filing or Errors

Because Form 15345 is an educational outreach flyer, there are zero fines, civil tax penalties, or legal liabilities associated with it:

Completely Voluntary: Membership organizations face no penalties or reporting mandates if they choose not to promote the Facilitated Self Assistance program.
No Accuracy Sanctions: Distributing the flyer creates no corporate or organizational tax audit exposure.
Missed Value for Members: The only downside of non-participation is the financial loss to your members. Failing to share free filing options means members may unnecessarily spend hundreds of dollars on commercial tax preparation fees.

11. Related Forms or Schedules

Form 15345 operates within an interconnected system of IRS community outreach forms and volunteer publications:

Form 15344: Free Tax Preparation and Assistance for Your Employees! (the companion flyer for corporate employers).
Form 15348: Filing Your Taxes Costs Less Than This (promotional flyer).
Form 15349: File Your Taxes Yourself For Free.
IRS Publication 5047: Facilitated Self Assistance for SPEC Partners.
Form 13533: VITA/TCE Partner Sponsor Agreement.
Form 13614-C: Intake/Interview and Quality Review Sheet.

12. Frequently Asked Questions (FAQs)

1. What is Facilitated Self Assistance (FSA)?

Facilitated Self Assistance is an IRS program that allows eligible taxpayers to prepare and e-file their own federal and state income tax returns online for free using commercial-grade software, with access to IRS-certified volunteer support via chat, email, or telephone.

2. Does it cost our organization anything to distribute Form 15345?

No. The program is completely free for both the sponsoring organization and your members. There are no sponsorship fees, software licensing costs, or hidden charges.

3. Is our organization legally responsible for a member’s tax return?

No. Your organization simply shares the flyer and software link as a service to members. Each member prepares and files their own return, and the software vendor and IRS-certified volunteers provide technical support.

4. Are state tax returns included for free?

Yes. The software provided through IRS VITA/FSA community partnerships includes both federal and state tax preparation completely free of charge.

5. What is the difference between Form 15344 and Form 15345?

Form 15344 is written for employers promoting free tax preparation to their employees. Form 15345 is written for membership organizations (such as unions, associations, and credit unions) promoting the service to their members.

6. How does an association connect with an IRS SPEC Relationship Manager?

Organizations can connect with a local SPEC Relationship Manager by contacting their regional IRS Taxpayer Services office or reaching out to local United Way or VITA coalitions that coordinate regional tax partnerships.

13. Conclusion: Key Takeaways

IRS Form 15345 provides membership organizations with a turnkey, zero-cost tool to deliver meaningful financial value to their members. By promoting Facilitated Self Assistance, unions, credit unions, and community groups empower their members to prepare their taxes online for free, access certified volunteer assistance, and keep 100% of their refunds.

Because tax preparation begins in January, organizational leaders should customize Form 15345 with meeting details in late fall, coordinate with their local IRS SPEC Relationship Manager, and share the flyer through member newsletters, websites, and portal announcements to maximize member savings.

IRS Form 15345 Guide: Free Tax Assistance for Your Members