1. Introduction: What is Form 13715?

IRS Form 13715, officially titled the Volunteer Site Information Sheet, is an administrative registration and profile document published by the Internal Revenue Service (IRS). The IRS is a bureau of the United States Department of the Treasury responsible for administering the federal tax code and overseeing community volunteer tax assistance initiatives.

Rather than being used by individual taxpayers to report personal taxes, Form 13715 is an operational form used by organizers of free tax clinics. It is administered by the Stakeholder Partnerships, Education and Communication (SPEC) division within the IRS Wage and Investment Division.

Form 13715 registers physical, mobile, and virtual tax clinics operating under the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. The information provided on this form directly feeds into the public VITA/TCE Site Locator tool on the IRS website and powers the IRS toll-free telephone assistance directory.

2. Purpose of the Form

Every year, millions of low-to-moderate-income families, elderly individuals, and individuals with disabilities search for free, trusted tax preparation in their communities. However, volunteer tax clinics are hosted across diverse locations, including community centers, public libraries, churches, and university campuses, each with unique operating schedules.

Without accurate public information, taxpayers risk showing up at closed facilities, calling disconnected phone numbers, or bringing tax situations that the local clinic is not certified to handle. Form 13715 exists to solve this communication gap by establishing a standardized registration profile for every volunteer tax clinic in the nation.

Site coordinators use Form 13715 to report their physical address, opening and closing dates, weekly hours of operation, appointment procedures, language capabilities, and specialized services. It also serves as an update tool, ensuring that mid-season adjustments—such as severe weather closures or extended weekend hours—are immediately reflected on IRS public directories.

3. Who Needs to File This Form

Form 13715 is completed by clinic organizers and sponsoring organizations participating in IRS volunteer tax programs. You must complete this form if you hold any of the following roles:

VITA Site Coordinators: Managers overseeing community tax clinics funded by federal VITA grants or local community coalitions.
TCE & AARP Tax-Aide Coordinators: Local leaders managing Tax Counseling for the Elderly clinics focused on retirees and senior citizens.
Military Base Clinic Managers: Armed Forces personnel operating volunteer tax centers on domestic or overseas military installations.
Virtual & Mobile Clinic Directors: Organizers managing pop-up clinics, mobile tax vans, or remote intake programs using virtual software.

A separate Form 13715 must be completed for every unique operating location that holds an assigned Site Identification Number (SIDN).

4. Who Is Exempt / Not Required to File

Because Form 13715 is strictly an administrative site registration form for volunteer clinics, most individuals and organizations are exempt from filing it:

Individual Taxpayers: Community members visiting a clinic for free tax preparation never complete or sign this form.
Individual Tax Volunteers: Volunteer preparers, greeters, and quality reviewers do not file Form 13715; they complete Form 13615 instead.
Commercial Paid Tax Preparers: For-profit accounting firms, private CPAs, and retail commercial tax franchises operate outside the volunteer program and do not use this sheet.
Unassisted Remote Self-Assistance Sponsors: Organizations that provide only unassisted online software links without volunteer assistance execute Form 13533-A instead.
Unassociated Charities: Non-profit organizations providing general community support without an IRS SPEC volunteer partnership agreement do not file this form.

5. When to File

Form 13715 operates on an annual pre-season schedule with ongoing event-based update requirements:

Pre-Season Registration Deadline: Site coordinators submit Form 13715 to their local IRS SPEC contact during fall site planning, typically between October and December, well before clinics open in January.
Directory Publication Cutoff: Submitting early ensures the site is verified and published when the IRS launches its public VITA Site Locator tool in January.
Mid-Season Revisions: If any operating details change during the tax season—such as an unexpected schedule change, an added language, or a new appointment phone number—coordinators must immediately submit a revised Form 13715 with the “Revised Form” box checked.

6. Where and How to File

Form 13715 cannot be submitted through consumer tax preparation software like TurboTax. It is an administrative document delivered directly to IRS Stakeholder Partnerships, Education and Communication (SPEC) personnel.

Site coordinators submit the completed fillable PDF or paper document directly to their assigned local IRS SPEC Territory Contact or Relationship Manager. Most SPEC offices accept the form via secure email, direct upload through partner portals, or dedicated administrative fax.

Do not mail Form 13715 to a general IRS tax processing center or service campus. It must be delivered to your local SPEC territory office address as per instructions provided by your IRS relationship manager. Always keep a current copy of Form 13715 on file at the clinic for review during IRS Quality Site Reviews.

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

Form 13715 is divided into clear operational sections detailing facility logistics, services, and operating schedules. Review the table below for a line-by-line guide.

Section Name	Line Item Focus	Instructions for Site Coordinators
Header	Date & Revision Check	Enter the date (MMDDYYYY) and indicate whether this is an initial submission or a revision of previously provided information.
Lines 1–3	Site Name & Location	Provide the physical operating name, complete street address, city, state, and ZIP code where taxpayers receive service.
Line 4	Site ID Number (SIDN)	Enter the unique 8-digit site identification number assigned by the IRS, starting with the letter “S”.
Lines 5–6	Program Type & Dates	Select the program classification (VITA, TCE, Military, AARP, FSA) and record the exact first and last operating dates.
Lines 7–10	Access & Appointments	List languages offered, indicate if open to the public, specify appointment vs. walk-in rules, and note mobile clinic status.
Lines 11–14	Specialized Services	Confirm if the site prepares prior-year returns, provides Certifying Acceptance Agent (CAA) services, or uses virtual delivery tools.
Lines 15–18	Program Scope & E-File	Indicate foreign student capabilities, security plan submission (Form 15272), and mark Federal and State e-file boxes separately.
Operating Grid	Weekly Hours Schedule	Complete the Monday-through-Sunday grid with exact opening and closing times and notes on holiday closures.
Contact Details	Coordinator Information	Provide the coordinator’s legal name, mailing address, direct phone number, email address, and best time to call.

Best Practices for Operational Details

When completing the specific service lines on Form 13715, ensure your selections accurately reflect volunteer training at your site:

Lines 18a & 18b (E-File Capabilities): Mark Federal e-file and State e-file separately. If your site prepares federal returns but cannot file state returns, marking both boxes will misinform taxpayers.
Line 8 (Public Access): If your clinic operates inside a secured military installation, corporate office, or restricted university dorm, check “No” for public access so the general public is not directed to a restricted building.
Lines 13 & 14 (Virtual Systems): Check all systems your site uses to support virtual tax preparation, such as Zoom, DocuSign, or the TaxSlayer customer portal.

8. Required Documents/Information Needed Before Filling

Before completing Form 13715, gather the following operational records to ensure complete and accurate registration:

Site Identification Number (SIDN): Your official 8-digit “S” code assigned by your IRS SPEC Relationship Manager.
Facility Access Agreements: Signed building agreements, library room reservations, or church hall contracts confirming exact operating dates and hours.
Volunteer Language Roster: A list of confirmed languages spoken fluently by your site’s certified volunteer team.
Dedicated Appointment Line: The working phone number and contact name that taxpayers will call to schedule appointments.
Form 15272 (VITA/TCE Security Plan): Confirmation that your site’s physical and computer security plan has been drafted and submitted to SPEC.
Coordinator Contact Information: Direct telephone and email details for the primary site coordinator.

9. Common Mistakes to Avoid

Errors on Form 13715 can result in your clinic disappearing from the IRS locator tool or confusing local taxpayers. Avoid these frequent mistakes:

Missing or Incorrect SIDN: Leaving Line 4 blank or entering the wrong Site Identification Number prevents the IRS computer system from linking the data to your clinic.
Combining E-File Checkboxes: Treating Federal e-file and State e-file as a single selection leads to incorrect state filing notices on IRS public directories.
Failing to Submit Mid-Season Changes: If your clinic changes its hours, closes early for holidays, or changes its phone number without submitting a revised Form 13715, taxpayers will be misdirected.
Mailing to a Service Center: Mailing Form 13715 to a standard IRS tax processing center instead of your local SPEC territory contact will result in the form being discarded or lost.
Inaccurate Public Access Marking: Marking a site as open to the public when visitors must pass through military security gates or university security checkpoints creates public frustration.

10. Penalties for Non-Filing or Errors

Because Form 13715 is an administrative site registration form rather than an individual tax return, there are no civil tax fines for failing to file it. However, the operational and grant consequences for the sponsoring organization are significant:

Omission from the VITA Site Locator: If you fail to submit Form 13715, the IRS cannot list your clinic online or in toll-free directory databases, severely reducing community attendance.
Loss of Software Licensing: The IRS may withhold professional tax software licenses and electronic filing credentials if a site operates without an approved registration sheet.
Quality Site Review Violations: Operating a clinic with hours or services that contradict your Form 13715 will result in formal non-compliance findings during IRS unannounced field audits.
Grant Payment Withholding: For organizations receiving federal VITA or TCE grant funding, failure to register sites properly can lead to frozen grant disbursements.
False Statements Liability: Intentionally falsifying site security assurances or operational capabilities violates 18 U.S.C. Section 1001, exposing individuals and organizations to federal prosecution.

11. Related Forms or Schedules

Form 13715 operates within a comprehensive suite of IRS volunteer tax preparation compliance forms:

Form 13533: VITA/TCE Partner Sponsor Agreement
Form 13614-C: Intake/Interview and Quality Review Sheet
Form 13614-NR: Nonresident Alien Intake/Interview and Quality Review Sheet
Form 13615: Volunteer Standards of Conduct Agreement – VITA/TCE Programs
Form 13206: Volunteer Assistance Summary Report
Form 14446: Virtual VITA/TCE Taxpayer Consent
Form 15272: VITA/TCE Security Plan
Form 6729-D: VITA/TCE Site Review Sheet
Publication 4012: VITA/TCE Volunteer Resource Guide
Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust
Publication 5166: VITA/TCE Volunteer Quality Site Requirements
Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators

12. Frequently Asked Questions

What is the difference between Form 13715 and Form 13206?

Form 13715 registers the physical clinic, its operating hours, and its public services for the IRS Site Locator. Form 13206 is a personnel roster that lists all active volunteers working at that site and their specific tax certification test levels.

Does an organization need to file a separate Form 13715 for every clinic location?

Yes. If your community coalition or non-profit operates multiple tax clinics across different libraries, churches, or community centers, you must complete a separate Form 13715 for each physical or virtual location with its own SIDN.

How quickly does the IRS VITA Site Locator update after submitting a revised form?

Once your local IRS SPEC contact inputs your revised Form 13715 into the national database, updates typically appear on the public IRS.gov VITA Site Locator tool within 2 to 5 business days.

Can a clinic that only operates by appointment still be listed on IRS.gov?

Yes. Many VITA clinics operate strictly by appointment. On Line 9 of Form 13715, check “Yes” for appointment-only and provide the contact name and telephone number that taxpayers must call to schedule their visit.

What does the Site Identification Number (SIDN) mean on Line 4?

The SIDN is an 8-digit unique code assigned by the IRS to identify your specific volunteer clinic. It starts with the letter “S” followed by seven numbers and must appear on all returns prepared at your site.

Should mobile or pop-up tax clinics complete Form 13715?

Yes. Mobile and pop-up clinics must complete Form 13715, checking “Yes” on Line 10 (mobile site) and listing their base operating location and scheduled dates of service.

13. Conclusion: Key Takeaways Summarized

IRS Form 13715 is the primary registration document that connects community members with free, reliable tax assistance. Keeping your site information accurate ensures your clinic remains accessible and compliant throughout the filing season. Remember these core takeaways:

Powers the VITA Locator: Form 13715 provides the official schedule, location, and service details published on the public IRS.gov VITA Site Locator tool.
Submit Prior to Tax Season: File the form with your local IRS SPEC relationship manager in the fall so your clinic appears online when filing begins in January.
Separate Federal and State E-File: Mark Federal e-file and State e-file capabilities separately to ensure accurate directory listings.
Submit Revisions Promptly: File an updated form immediately whenever hours, phone numbers, or operating dates change mid-season.
Deliver via SPEC Channels: Send your completed form directly to your local SPEC territory office as per instructions provided by your IRS relationship manager.

IRS Form 13715: Complete Volunteer Site Information Guide