IRS Form 15358 Guide: VITA Site Safety Protocols Explained

Introduction: What Is IRS Form 15358?

IRS Form 15358, officially titled Coronavirus Safety Protocols for VITA/TCE Site, is an administrative compliance and public notice document issued by the Internal Revenue Service (IRS). Governed by the Department of the Treasury and administered through the IRS Stakeholder Partnerships, Education and Communication (SPEC) division, this form was developed to safeguard public health at community tax preparation clinics.

The form is specifically designed for locations participating in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. Rather than reporting income or calculating deductions, Form 15358 establishes an official framework that volunteer sites use to document and communicate safety rules to taxpayers, volunteers, and staff members.

By posting this official document, community partner locations ensure that in-person tax assistance remains safe, organized, and compliant with both federal standards and local public health ordinances.

Purpose of the Form: Why Does Form 15358 Exist?

Each filing season, millions of taxpayers visit VITA and TCE locations to receive free tax preparation. Many of these filers are senior citizens, persons with disabilities, or low-income workers who may be at higher risk for severe respiratory illnesses, including COVID-19.

In-person tax preparation typically requires taxpayers and volunteers to sit closely together indoors for extended periods while reviewing financial documents. Form 15358 solves the challenge of maintaining a safe environment by providing site coordinators with a standardized, IRS-branded template to establish clear safety protocols.

The form provides transparency, manages taxpayer expectations before they enter the facility, and ensures that volunteer tax preparers feel secure and supported while offering their services to the community.

Who Needs to Use Form 15358?

Form 15358 is not an individual tax filing document; rather, it is used by organizations that coordinate and host IRS-sponsored free tax assistance programs:

• VITA and TCE Site Coordinators: The designated leaders managing daily operations at physical tax preparation sites are responsible for customizing, posting, and enforcing this form.
• Sponsoring Partner Organizations: Non-profit agencies, community action groups, legal aid societies, and educational institutions that host VITA/TCE programs use the form as part of their operational site plan.
• Host Facilities: Public libraries, senior centers, town halls, and community colleges that lend their physical space to volunteer tax programs rely on this document to harmonize IRS guidelines with their own building safety rules.

Who Is Exempt or Not Required to Use This Form?

Because Form 15358 is designed for physical community tax preparation clinics, many entities and taxpayers do not need to use it:

• General Individual Taxpayers: Everyday taxpayers do not fill out, file, or submit Form 15358 with their personal tax returns.
• Fully Virtual VITA/TCE Programs: Operations that deliver services entirely online, by phone, or through secure digital upload platforms without face-to-face contact are exempt from posting physical site protocols.
• Paid Commercial Preparers: Commercial tax franchises, independent CPAs, and retail preparers are not governed by IRS SPEC volunteer guidelines and follow separate workplace safety regulations.
• Self-Filers: Individuals preparing their own taxes at home using software or IRS Free File have no requirement to interact with this form.

When to File and Implement: Deadlines and Frequency

Form 15358 operates on a seasonal and event-driven timeline rather than a traditional tax deadline:

• Pre-Season Setup: Site coordinators complete and post the form prior to opening their doors to the public for the tax filing season, usually in early January.
• Event-Based Updates: If local public health conditions change, municipal mask or distancing mandates evolve, or the host facility alters its operating rules, the form must be updated immediately.
• Filing Season Duration: The protocols remain active and prominently displayed throughout the operational window, which typically runs through mid-April, or through October for year-round sites.

Where and How to Display or File Form 15358

Unlike standard tax returns, Form 15358 is primarily an on-site operational document rather than a form submitted directly to IRS processing centers:

Physical Display on Site: Coordinators print the completed form and display it in visible locations. Recommended spots include the building entryway, the reception or intake area, and individual tax preparation desks.

Site Compliance Binder: A copy must be maintained in the site coordinator’s administrative records or site binder. IRS SPEC relationship managers inspect these records during unannounced Quality Site Reviews.

IRS Submission (When Requested): If requested by your local IRS SPEC territory office during the site approval process, coordinators submit the form electronically or mail it to the designated IRS address as per instructions provided by their relationship manager.

Step-by-Step Instructions to Fill Out Form 15358

Form 15358 features official IRS header information followed by a large, fillable section designated as “Enter Text.” Site coordinators must customize this area to clearly state the safety rules governing their specific facility.

Section Component	Required Detail	Operational Objective
Site Identification	Site Name, Site Identification Number (SIDN), and Address	Identifies the exact physical location covered by the safety notice.
Face Covering Requirements	Mandatory, optional, or community-transmission-based mask policy	Informs visitors of current mask rules before they enter the room.
Physical Distancing & Capacity	Seating separation, waiting room limits, and taxpayer companion limits	Prevents overcrowding in waiting areas and preparation zones.
Health Screening & Symptoms	Self-screening questions, fever policy, and reschedule guidance	Directs symptomatic or exposed individuals to stay home and rebook.
Cleaning & Sanitization	Disinfection of keyboards, pens, tables, and hand sanitizer access	Assures visitors that surfaces and shared tools are sanitized regularly.
Service Delivery Options	Drop-off alternatives, curbside intake, or virtual options	Provides alternatives for high-risk filers or those unable to wear masks.
Contact & Accommodations	Coordinator phone number, email, and accessibility contact	Offers a direct contact for questions regarding special accommodations.

Detailed Writing Guidelines for the Fillable Text Box

Step 1: State the Health Screening Rules. Begin by notifying taxpayers that anyone experiencing a fever, cough, shortness of breath, or recent viral exposure must not enter. Clearly explain how they can reschedule their appointment or switch to a virtual service model without losing their place in line.

Step 2: Define Mask and PPE Policies. Explicitly outline whether masks are required, recommended, or provided free of charge at the door. Align this instruction with current CDC guidance and local city or county regulations.

Step 3: Establish Space and Capacity Limits. State whether taxpayers may bring family members or if only the required filers (and their spouse, if filing jointly) are permitted in the tax preparation room. Explain how chairs and workstations are spaced to maintain comfortable physical distance.

Step 4: Clarify Document Handling and Sanitation. Outline procedures for document review, such as placing tax papers in disposable folders or sanitizing hands before and after touching shared materials. State the availability of hand sanitizer throughout the clinic.

Required Documents and Information Needed Before Filling

Before completing Form 15358, the site coordinator should assemble the following operational references:

• IRS Volunteer Quality Site Requirements: Review Quality Site Requirement standards outlined in IRS publications to ensure all federal volunteer rules are upheld.
• Host Facility Agreement: Examine the facility contract (with the library, church, or community center) to guarantee site protocols do not violate building management rules.
• Local Public Health Directives: Check municipal and county health department orders regarding public gatherings, indoor masking, and sanitization.
• Site Identification Data: Have the official Site Identification Number (SIDN), site name, and contact information ready to include on the form.

Common Mistakes to Avoid

Site coordinators should watch out for several frequent missteps when drafting and implementing Form 15358:

• Leaving Placeholder Text: Downloading the form and printing it while the default “Enter Text” label remains visible is a major compliance issue. The fillable area must contain clear, customized instructions.
• Contradicting Host Building Rules: Setting rules that are more lenient than the host facility’s rules (for example, allowing unmasked entry when the library requires masks) creates operational conflict.
• Failing to Provide Alternative Filing Models: If a taxpayer cannot meet in-person safety requirements due to medical conditions, coordinators should offer remote or drop-off options rather than simply turning the taxpayer away.
• Neglecting Language Accessibility: In communities with large non-English-speaking populations, posting protocols only in English creates confusion. Whenever possible, pair Form 15358 with translated summaries.
• Outdated Public Health Information: Leaving strict restrictions in place after local health rules have relaxed, or failing to reinstate measures during local surges, erodes public trust.

Consequences for Non-Compliance or Errors

Because Form 15358 is an administrative safety tool rather than a tax return, the IRS does not assess statutory financial penalties such as late-filing or late-payment interest. However, procedural non-compliance carries serious operational consequences:

• Quality Site Review Deficiencies: During an official IRS SPEC site inspection, the reviewer evaluates safety and operational compliance. Missing or incomplete safety notices can result in an official corrective action notice.
• Temporary Site Closure: If an unmitigated health hazard or complete disregard of required safety measures exists, the IRS or host facility can suspend tax clinic operations until resolved.
• Impact on VITA/TCE Grant Funding: Serious or repeated compliance violations can jeopardize sponsoring organizations’ grant eligibility, leading to reduced funding or disqualification from future IRS partner grants.

Related Forms and Publications

Form 15358 functions within a wider library of IRS volunteer program documents. Important related forms and guides include:

• Form 13715: Volunteer Site Information Sheet (records operating days, hours, and site software).
• Form 14446: Virtual VITA/TCE Taxpayer Consent (authorizes remote tax preparation and document drop-off).
• Form 13614-C: Intake/Interview and Quality Review Sheet (the mandatory taxpayer intake questionnaire).
• Form 6729-D: VITA/TCE Site Review Sheet (the audit tool used by IRS inspectors).
• Form 13206: Volunteer Assistance Summary Report (tracks volunteer certifications and compliance).
• Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators.
• Publication 5166: VITA/TCE Volunteer Quality Site Requirements.
• Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust.

Frequently Asked Questions (FAQs)

Is IRS Form 15358 filed with individual income tax returns?

No. Form 15358 is an administrative notice used exclusively by volunteer tax preparation clinics. Individual taxpayers never include this document with their personal Form 1040.

Can a volunteer tax clinic deny service if a taxpayer refuses to follow the posted safety protocols?

Yes. Volunteer sites have the right to enforce reasonable health and safety protocols established in Form 15358. However, coordinators should offer alternative filing arrangements, such as drop-off or virtual preparation, to ensure the taxpayer can still receive help.

Who is authorized to sign or approve Form 15358?

The form is customized and approved by the VITA/TCE Site Coordinator in coordination with the sponsoring partner organization and the management of the physical host facility.

Is Form 15358 still used after the end of the federal COVID-19 public health emergency?

Yes. While formal emergency declarations have ended, VITA and TCE sites continue to use Form 15358 or adapted versions to communicate general respiratory disease prevention, hygiene standards, and facility-specific health guidelines.

Do commercial tax franchises or private accountants need to use this form?

No. Form 15358 is strictly an IRS volunteer program publication created for VITA and TCE sites operating under the IRS Stakeholder Partnerships, Education and Communication (SPEC) division.

Can site coordinators modify the wording on Form 15358?

Yes. The form is designed specifically with an open fillable section so coordinators can tailor the instructions to match their local community transmission rates, room sizes, and host facility policies.

Conclusion: Key Takeaways

IRS Form 15358, Coronavirus Safety Protocols for VITA/TCE Site, plays an essential role in keeping free community tax assistance safe, organized, and accessible. It bridges public health guidelines with volunteer operations, ensuring both vulnerable filers and volunteer tax specialists can interact with confidence.

By customizing the form to reflect local health directives, posting it prominently at site entrances, and maintaining copies in administrative site records, coordinators fulfill their IRS quality requirements while protecting the communities they serve.