1. Introduction: What is Form 13615?

IRS Form 13615, officially titled the Volunteer Standards of Conduct Agreement – VITA/TCE Programs, is a mandatory administrative agreement and certification record published by the Internal Revenue Service (IRS). The IRS is a federal bureau of the United States Department of the Treasury responsible for administering the federal tax code and overseeing community volunteer tax preparation programs.

Unlike personal tax returns filed by wage earners, Form 13615 is an ethical contract and credentialing form used by volunteers. It is managed by the Stakeholder Partnerships, Education and Communication (SPEC) division within the IRS Wage and Investment Division.

Every person who participates in the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs—including AARP Foundation Tax-Aide and military clinics—must complete Form 13615. The form officially records the tests a volunteer has passed and serves as their legal pledge to uphold strict ethical standards, protect taxpayer data, and deliver quality tax preparation.

2. Purpose of the Form

Each filing season, millions of low-to-moderate-income families, seniors, and individuals with disabilities rely on volunteer tax programs for free, accurate tax preparation. Because volunteers handle confidential financial records, Social Security Numbers, and bank account details, the IRS enforces a strict code of ethics to safeguard public trust.

Form 13615 exists to ensure that every volunteer understands and commits to the six fundamental Volunteer Standards of Conduct (VSC). It bridges online academic testing with in-person identity verification, establishing that only qualified, ethical individuals assist taxpayers.

The form links the volunteer’s exam scores from the IRS Link & Learn Taxes training platform to an in-person identity verification conducted by a site coordinator. Without a signed and verified Form 13615, an individual is legally prohibited from working at a clinic, accessing tax software, or viewing confidential taxpayer records.

3. Who Needs to File This Form

Form 13615 must be completed by every individual who volunteers or works at a VITA or TCE site, regardless of their role. This includes:

Volunteer Tax Preparers: Individuals who interview taxpayers and enter tax data into professional tax software.
Quality Reviewers: Experienced volunteers who perform mandatory second-level reviews on completed returns before filing.
Site Coordinators & Managers: Leaders responsible for operational oversight, volunteer management, and site security.
Greeters, Screeners & Facilitators: Volunteers who welcome taxpayers, assist with intake sheets, and ensure filers have necessary documentation.
Interpreters & Computer Technicians: Non-tax volunteers who provide translation assistance or technical computer support at the clinic.

Form 13615 is completed collaboratively: the volunteer passes required exams and signs the ethical pledge, while the sponsoring partner or site coordinator inspects the volunteer’s photo ID and signs the verification section.

4. Who Is Exempt / Not Required to File

Because Form 13615 is strictly an operational certification for IRS volunteer programs, everyday taxpayers and outside professionals do not complete it:

Individual Taxpayers: Community members visiting a clinic for free tax preparation have no obligation to sign this agreement.
Commercial Paid Preparers: CPAs, attorneys, and commercial retail tax preparers operate in the for-profit sector and do not use volunteer certification forms.
Self-Filers: Taxpayers preparing their own returns using commercial software, web applications, or IRS Free File do not use this form.
Unassociated Non-Profit Volunteers: Individuals volunteering for general community charities that do not prepare tax returns under an IRS SPEC agreement are exempt.

5. When to File

Form 13615 operates on an annual certification cycle aligned with the federal tax season:

Annual Pre-Season Requirement: Form 13615 must be completed annually before the start of each filing season. Passing scores and agreements do not roll over from prior years.
Completed Prior to Clinic Service: The form must be signed by the volunteer and verified by a site coordinator before the volunteer works their first shift, touches tax equipment, or interacts with client files.
Mid-Season Recertification: If a volunteer upgrades their certification level mid-season (for example, advancing from Basic to Advanced), an updated Form 13615 reflecting the new credential must be generated and signed.

6. Where and How to File

Form 13615 cannot be submitted through consumer tax preparation software and is not mailed to an IRS processing campus. It is managed directly between the volunteer and the sponsoring VITA/TCE organization.

Volunteers complete their training and exams online through the IRS Link & Learn Taxes portal. Once the exams are passed, the portal automatically populates Form 13615 with the volunteer’s test scores, which can then be electronically signed or printed as a paper PDF.

The volunteer submits the completed form to their local Site Coordinator or Sponsoring Partner. The coordinator physically inspects the volunteer’s government-issued photo ID, signs the verification block, and maintains the form on file at the clinic or in centralized partner archives. For general administrative guidelines, partners reference the IRS address as per instructions in volunteer management handbooks.

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

Form 13615 brings together volunteer personal data, test certifications, ethical declarations, and administrative verifications. Review the table below for a section-by-section walkthrough.

Section	Required Information	Instructions for Volunteers & Coordinators
Volunteer Profile	Personal Details	Enter legal name, home address, phone number, email address, and sponsoring partner or site name.
Certification Roster	Passed Exams & Scores	Automatically populated by Link & Learn Taxes, displaying test dates and passing scores for all completed modules.
Standards of Conduct	Six Ethical Principles	Read and review the six mandatory ethical rules governing professional behavior, privacy, and return integrity.
Volunteer Signature	Pledge & Date	Sign and date the form (digitally or on paper) certifying your agreement to follow all volunteer standards.
Partner Verification	Photo ID & Site Sign-Off	The coordinator inspects a valid government photo ID, confirms test levels, signs, and dates the authorization block.

Understanding the Six Volunteer Standards of Conduct

The core of Form 13615 is the six ethical rules every volunteer must follow under penalty of dismissal:

Standard 1 (Professionalism): Treat all taxpayers with professional courtesy, dignity, and respect, ensuring fair and non-discriminatory service.
Standard 2 (No Compensation): Never accept payment, cash tips, gifts, or donations from taxpayers for preparing returns. VITA and TCE services must remain 100% free.
Standard 3 (No Personal Solicitation): Never solicit business, promote private services, or hand out commercial business cards at a volunteer site.
Standard 4 (Taxpayer Confidentiality): Safeguard all taxpayer data under Internal Revenue Code Section 7216, keeping return information strictly confidential.
Standard 5 (No False Returns): Never knowingly prepare a false, fraudulent, or inaccurate tax return.
Standard 6 (Work Within Scope): Prepare and review returns strictly within the scope of your completed certification levels (e.g., Basic, Advanced, Military).

8. Required Documents/Information Needed Before Filling

Before Form 13615 can be generated and approved, volunteers and coordinators must assemble the following records:

Link & Learn Taxes Account: An active user profile on the IRS VITA/TCE Central online training and testing platform.
Passing Test Scores: Documented scores of 80% or higher on the Volunteer Standards of Conduct exam and any role-specific tax law exams.
Government-Issued Photo ID: A valid physical driver’s license, passport, state identification card, or military ID.
Professional License Details (if applicable): CPAs, attorneys, and Enrolled Agents seeking Continuing Education (CE) credits must provide their PTIN and license numbers.

9. Common Mistakes to Avoid

Overlooking administrative details on Form 13615 can delay site operations or lead to compliance findings during IRS quality site reviews. Avoid these frequent mistakes:

Volunteering Before Verification: Sitting down with taxpayers before a coordinator inspects your photo ID and signs your Form 13615 is a direct violation of IRS Quality Site Requirements.
Working Out of Scope: Preparing an Advanced tax return (such as one involving capital gains or self-employment) when your Form 13615 only reflects a Basic certification is strictly prohibited.
Accepting Token Gifts: Accepting even a small tip, lunch, or box of chocolates from a grateful taxpayer violates Standard 2 and can result in immediate dismissal.
Using Photos of IDs: Site coordinators must inspect physical, original photo IDs. Reviewing a photo or digital scan on a smartphone does not satisfy verification standards.
Failing to Keep Forms on Site: A copy of Form 13615 for every active volunteer must be accessible at the clinic during operating hours for unannounced IRS field reviews.

10. Penalties for Non-Filing or Errors

Form 13615 is an administrative qualification agreement, so failing to sign it does not trigger civil tax fines. However, the operational and legal consequences of violating the agreement are serious:

Immediate Dismissal & Disbarment: Volunteers who violate the Standards of Conduct—such as accepting tips or soliciting business—face immediate removal and permanent disbarment from all IRS volunteer programs nationwide.
Site Closure & Grant Revocation: Clinics that allow uncertified or unverified volunteers to prepare returns risk immediate shutdown by IRS SPEC territory managers and forfeiture of federal VITA/TCE grant awards.
Civil Liability for Privacy Breaches: Disclosing taxpayer data without authorization can expose individuals to civil lawsuits and statutory penalties under Internal Revenue Code Section 7216.
Criminal Prosecution: Intentionally preparing fraudulent returns or falsifying certification records violates 18 U.S.C. Section 1001 and federal tax fraud statutes, carrying significant fines and potential imprisonment.

11. Related Forms or Schedules

Form 13615 is an integral part of the IRS volunteer tax program compliance family. Key related forms and publications include:

Form 13614-C: Intake/Interview and Quality Review Sheet
Form 13206: Volunteer Assistance Summary Report
Form 13533: VITA/TCE Partner Sponsor Agreement
Form 13715: Volunteer Site Information Sheet
Form 14446: Virtual VITA/TCE Taxpayer Consent
Publication 4012: VITA/TCE Volunteer Resource Guide
Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust
Publication 4961: VITA/TCE Volunteer Standards of Conduct – Ethics Training
Publication 5166: VITA/TCE Volunteer Quality Site Requirements

12. Frequently Asked Questions

How do I access my Form 13615 after passing the exams?

Once you pass your exams on the Link & Learn Taxes platform, navigate to the “Certifications” tab on your dashboard. You can sign the agreement electronically and download a generated PDF of Form 13615 reflecting all your passed modules.

Do non-tax volunteers (such as greeters or interpreters) have to complete Form 13615?

Yes. Every volunteer at a VITA or TCE site must pass the Volunteer Standards of Conduct exam and sign Form 13615, even if they do not prepare tax returns. Non-tax volunteers are not required to take tax law exams, but they must complete ethics and privacy training.

Can a volunteer accept a small gift or tip from a taxpayer?

No. Under Volunteer Standard of Conduct 2, volunteers are strictly prohibited from accepting payment, cash, checks, or gifts of any kind for tax preparation. If a taxpayer wishes to show gratitude, encourage them to donate directly to the sponsoring non-profit organization.

Can a site coordinator verify my identity remotely?

Yes. For virtual VITA sites, coordinators may verify a volunteer’s identity through a secure, live video conference where the volunteer displays their physical government photo ID to the camera, provided this protocol is approved under the partner’s virtual operating plan.

What does it mean to prepare a return “out of scope”?

Preparing a return out of scope means handling tax issues that exceed your certified testing level (such as a Basic preparer doing an Advanced return) or exceed VITA program boundaries entirely (such as rental real estate with depreciation). Volunteers must strictly adhere to their certified scope.

How long must a site coordinator keep Form 13615 on file?

Site coordinators must keep copies of Form 13615 for all active volunteers accessible at the site for the entire filing season. Sponsoring organizations typically retain these records for three years in accordance with federal grant and quality site guidelines.

13. Conclusion: Key Takeaways Summarized

IRS Form 13615 is the ethical backbone of the federal free tax preparation network. Completing and verifying this form ensures that volunteers operate with integrity, professionalism, and skill. Remember these core takeaways:

Mandatory for All Volunteers: Every person working at a VITA or TCE clinic must complete Form 13615 annually before assisting taxpayers.
Pledge to the Six Standards: Signing the form confirms your commitment to professionalism, confidentiality, and strictly free service without tips or commercial solicitation.
In-Person ID Verification: A site coordinator must inspect your physical government photo ID and sign the form before you can handle client files.
Work Within Your Scope: Always prepare returns strictly within the testing modules you have passed and verified on your form.
Retain Site Records: Keep completed forms accessible at your clinic throughout the filing season to ensure readiness for IRS quality site reviews.

IRS Form 13615: Volunteer Standards of Conduct Agreement