1. Introduction – What is Publication 6113?
IRS Publication 6113, titled “Virtual Service Delivery: The Future of Service,” is an official informational resource published by the Internal Revenue Service. It outlines how modern technology connects taxpayers directly with IRS representatives and volunteer tax preparers without requiring long trips to distant government offices. In its August 2026 revision, officially posted to the IRS repository on November 2, 2026, the document reflects the agency’s ongoing expansion of remote taxpayer assistance infrastructure.
The core focus of Publication 6113 is Virtual Service Delivery (VSD). This initiative establishes secure, high-definition video connections at community partner sites, letting taxpayers meet face-to-face with tax specialists over a private digital network. By bringing modern communications to local towns, the publication serves as a blueprint for accessible, taxpayer-friendly public service.
2. Who Should Read This Publication
Publication 6113 is designed for a broad audience, ranging from everyday taxpayers to community organizers. If you need help with your federal taxes but live far away from a physical IRS Taxpayer Assistance Center (TAC), this publication explains how you can get help closer to home.
The publication is especially valuable for the following groups:
- Rural and Underserved Taxpayers: Individuals who face long commutes or lack reliable transportation to visit an IRS regional office.
- Seniors and Homebound Individuals: Taxpayers with mobility challenges who benefit from local or neighborhood-based assistance.
- VITA and TCE Partner Organizations: Program coordinators and volunteers operating Volunteer Income Tax Assistance and Tax Counseling for the Elderly sites.
- Community Leaders and Librarians: Staff at public libraries, community colleges, and local civic centers interested in hosting virtual IRS kiosks.
- Tax Preparers and Enrolled Agents: Professionals advising clients on how to resolve account issues through IRS remote video channels.
3. Key Topics Covered
Publication 6113 outlines the mission, technical setup, and community impact of the Virtual Service Delivery program. It explains how technology bridges the gap between taxpayers and IRS staff while keeping personal information protected.
The primary topics covered within the publication include:
- The mission and goals of the Virtual Service Delivery program.
- How video conference technology connects local partner facilities with remote IRS personnel.
- Security and confidentiality standards protecting taxpayer data during video sessions.
- Types of tax inquiries and account services eligible for virtual resolution.
- Step-by-step procedures for community organizations to become VSD hosting sites.
4. Detailed Breakdown of Main Concepts
To make the most of Publication 6113, it helps to understand its key components: the technology, the location network, and privacy protections.
What is Virtual Service Delivery (VSD)?
Virtual Service Delivery is an IRS program that allows taxpayers to speak with an IRS representative using encrypted video monitors and document scanners. Instead of waiting on phone hold lines or spending hours driving to an urban IRS office, taxpayers can visit a participating community location near their home. The connection functions just like an in-person appointment, complete with real-time conversation and document review.
Partner Site Network
The IRS does not build new physical branches for VSD. Instead, it collaborates with trusted local partners, such as public libraries, legal aid clinics, and community recreation centers. These partner sites provide a quiet, private room equipped with a computer terminal, high-resolution camera, and high-speed scanner provided through IRS support.
Data Security and Privacy
Tax matters involve sensitive personal data, including Social Security numbers and financial histories. Publication 6113 emphasizes that VSD sessions do not use public consumer video apps. All calls run over encrypted, closed IRS communication networks, ensuring full compliance with federal privacy laws.
Comparison: Traditional In-Person Office vs. Virtual Service Delivery
| Feature | Traditional Taxpayer Assistance Center (TAC) | Virtual Service Delivery (VSD) Site |
|---|---|---|
| Location | Major metropolitan federal buildings | Local partner sites, libraries, and civic centers |
| Travel Burden | Often requires long drives and parking costs | Convenient, close to home or neighborhood |
| Interaction Type | Direct in-person interview across a desk | Live high-definition video with two-way audio |
| Document Review | Physical inspection of original paperwork | Instant secure scanning and digital display |
| Security | Federal building security screening | Private room with end-to-end encrypted video stream |
5. Practical Examples or Scenarios
The following real-world examples show how Publication 6113 translates into practical support for taxpayers.
Scenario 1: Resolving a Notice in a Rural Community
Maria lives in a rural mountain town situated three hours away from the nearest IRS office. She received a letter asking for verification of her child tax credit documentation. Through a VSD terminal at her county library, Maria connects with an IRS agent, scans her documents instantly, and resolves the notice in twenty minutes without losing a full day of work to travel.
Scenario 2: Low-Income Taxpayer Identity Verification
David filed his tax return, but processing stopped because the IRS requested in-person identity verification. David does not own a car, making a trip to a federal building difficult. By scheduling an appointment at a local community college VSD station, an IRS specialist visually confirms his photo ID and Social Security card on screen, releasing his refund for processing.
6. How This Publication Relates to Specific Forms
Publication 6113 works in tandem with several IRS tax forms and operational documents. Understanding these connections helps ensure smooth processing during virtual meetings.
- Form 14446 (Virtual VITA/TCE Taxpayer Consent): When taxpayers receive remote tax preparation assistance through VITA partner programs, they sign Form 14446 to confirm their agreement to share personal tax information over digital video channels.
- Form 13614-C (Intake/Interview & Quality Review Sheet): This standard intake form is completed by taxpayers before participating in volunteer tax sessions, guiding the remote volunteer through income items and deductions.
- Form 1040 (U.S. Individual Income Tax Return): Virtual service centers review supporting documentation to help taxpayers prepare or adjust their standard annual individual tax returns.
- Form 2848 and Form 8821: These power of attorney and tax authorization forms allow family members or authorized practitioners to sit in on virtual appointments to advocate for the taxpayer.
7. Common Misunderstandings Clarified
Because virtual services are relatively new in federal tax administration, several misconceptions exist among the public.
Myth 1: The IRS is closing all physical offices.
Virtual Service Delivery is not meant to replace traditional Taxpayer Assistance Centers. Instead, it serves as a supplement that expands IRS reach into geographic areas that previously lacked any nearby taxpayer support.
Myth 2: Taxpayers must own expensive computers or webcams.
You do not need your own equipment to benefit from VSD. Partner locations provide the secure computer hardware, high-resolution cameras, and document scanners completely free of charge.
Myth 3: Virtual appointments are not as secure as meeting in person.
All VSD lines use strict federal government encryption standards. Your video feed and scanned forms are transmitted directly to IRS systems without being recorded or stored on commercial servers.
8. Why This Publication Matters for Taxpayers
Publication 6113 represents an important shift toward equal access to tax services. For decades, taxpayers living in rural areas or smaller communities faced travel expenses and long delays just to speak with an IRS agent.
By promoting Virtual Service Delivery, the IRS provides practical relief to taxpayers who need immediate answers. It speeds up the resolution of account freezes, reduces filing errors, and ensures that every citizen, regardless of geographic location, can exercise their basic rights under the Taxpayer Bill of Rights.
9. Frequently Asked Questions
Is there any fee to use an IRS Virtual Service Delivery site?
No. Using a VSD station at any participating community facility or partner site is entirely free for taxpayers.
What documents should I bring to a virtual appointment?
You should bring a valid government-issued photo ID, your Social Security card or ITIN letter, the IRS notice you received, and any relevant tax documents such as Forms W-2, 1099, or prior tax returns.
Can an IRS agent see my physical documents through the screen?
Yes. Every VSD workstation includes an integrated high-resolution document scanner. When you insert a form, the IRS representative views the scanned image immediately on their screen.
How do I find out if a VSD location is available near me?
You can check the IRS office locator tool on the official IRS website or contact your local public library or municipal social services office to ask if they host a virtual delivery terminal.
10. Conclusion
IRS Publication 6113 highlights how modern communications can remove long-standing barriers between taxpayers and federal assistance. By deploying high-definition, encrypted video kiosks in public spaces across the country, the Virtual Service Delivery program ensures that face-to-face help is available to everyone.
Whether you need to verify your identity, resolve an account notice, or seek free volunteer return preparation, VSD offers a fast and secure solution. Reviewing Publication 6113 is a great first step to learning how these virtual taxpayer tools can save you time, money, and travel.
