IRS Form 15373 Guide: Free Tax Preparation OPI Services

Introduction: What Is IRS Form 15373?

IRS Form 15373, officially titled VITA/TCE Free Tax Preparation Using Over-the-Phone Interpreter (OPI) Services, is an administrative compliance and public awareness notice 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 serves as a language access poster at community tax sites.

The form is designed specifically for programs operating under the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) umbrellas. Rather than calculating income tax or reporting deductions, Form 15373 informs taxpayers with Limited English Proficiency (LEP) that professional language interpretation is available on demand at no charge.

By displaying this official notice, volunteer tax assistance sites uphold federal civil rights mandates and ensure that language barriers do not prevent eligible filers from receiving accurate, free tax filing assistance.

Purpose of the Form: Why Does Form 15373 Exist?

The United States tax code is notoriously complex, and navigating it in a non-native language can be overwhelming. Many eligible filers miss out on vital refundable tax credits—such as the Earned Income Tax Credit or the Child Tax Credit—simply because they cannot easily communicate with tax preparers.

In the past, non-English-speaking taxpayers often relied on untrained family members, including minor children, to translate sensitive financial records, or turned to paid preparers who charged high fees. Form 15373 solves this problem by directly connecting community taxpayers to the IRS-funded Over-the-Phone Interpreter (OPI) service.

This service provides live, confidential interpretation in hundreds of languages through virtual call centers operating year-round. Form 15373 serves as the welcoming beacon at physical tax sites, reassuring taxpayers that language support is available from the moment they walk through the door.

Who Needs to Use Form 15373?

Form 15373 is an operational document utilized by coordinators and volunteers within community assistance programs rather than individual filers:

• VITA and TCE Site Coordinators: Program managers overseeing physical tax clinics customize and post Form 15373 to advertise language interpretation access.
• IRS Partner Organizations: Non-profit agencies, community coalitions, university legal clinics, and public libraries operating under IRS partnership agreements display this notice to maintain compliance with federal quality site guidelines.
• Volunteer Tax Preparers and Intake Specialists: Certified volunteers use the poster as an intake reference tool when greeting taxpayers who speak little or no English.
• Limited English Proficient (LEP) Taxpayers: Immigrants, refugees, and multilingual filers who visit free tax sites benefit directly from the notice and the interpretation services it provides.

Who Is Exempt or Not Required to Use This Form?

Because Form 15373 is an organizational signage document for volunteer tax sites, several groups have no requirement to use or display it:

• Individual Taxpayers: Everyday taxpayers preparing their own tax returns do not complete, submit, or file Form 15373 with their personal tax returns.
• Commercial Paid Tax Preparers: Commercial franchises, independent certified public accountants (CPAs), and retail tax businesses are not subject to IRS SPEC volunteer guidelines and do not have access to the free IRS OPI network.
• Independent Online Filers: Individuals preparing returns independently at home using commercial tax preparation software or IRS Free File do not interact with this form.
• Fully Virtual Volunteer Sites: Remote operations that deliver tax preparation exclusively online or over secure portals use digital language access options rather than physical site posters, although they must still provide interpreter accommodations.

When to File and Display: Deadlines and Frequency

Form 15373 follows an operational schedule linked to the annual tax filing season rather than a strict filing deadline:

• Pre-Season Setup: Site coordinators should prepare and display Form 15373 before opening their doors to the public in January.
• Filing Season Maintenance: The poster remains visibly displayed throughout the entire tax season, which runs through Tax Day in mid-April, or through October for year-round clinics.
• Event-Based Updates: The form must be reprinted and replaced immediately if the physical site address, host venue, or operating coordinator changes.

Where and How to Display or File Form 15373

Form 15373 is primarily an on-site informational poster rather than a document transmitted to an IRS processing center:

Conspicuous Public Display: Coordinators must print the completed form and place it in clear view. High-visibility areas include the primary building entrance, the taxpayer waiting room, the intake greeting table, and near quality review stations.

Site Compliance Binder: A completed copy should be filed in the site coordinator’s administrative binder. IRS SPEC relationship managers inspect these records during official Quality Site Reviews to verify language accessibility.

IRS Record Submission (When Requested): If requested by an IRS SPEC territory manager during annual site certification or grant reviews, site coordinators provide electronic copies or mail administrative packets to the IRS address as per instructions from their relationship manager.

Step-by-Step Instructions to Fill Out Form 15373

Form 15373 features a clean, simple layout designed for easy customization by local site administrators.

Form Element	Responsible Party	Required Information & Action
Header & Title Banner	IRS Standard Field	Identifies the document as an official IRS SPEC publication offering free over-the-phone interpreter services.
Language Reassurance Message	IRS Standard Field	Displays the primary community message: “We can help you in your language.”
Site Name Field	Site Coordinator	Enter the official name of the VITA or TCE clinic or the hosting organization.
Address Field	Site Coordinator	Type or legibly print the complete street address, city, state, and ZIP code of the physical tax site.
Display & Posting	Site Coordinator / Volunteer	Print the finished document and display it prominently at eye level near the site entrance.

How the Over-the-Phone Interpreter (OPI) Process Works

Step 1: Identify the Taxpayer’s Preferred Language. When a taxpayer arrives who speaks limited English, the intake specialist points to the language identification card (IRS Publication 4269). The taxpayer points to their preferred language.

Step 2: Dial the Dedicated OPI Line. An IRS-certified volunteer dials the toll-free OPI telephone number provided in the site coordinator’s operational materials.

Step 3: Enter Credentials. The volunteer inputs their assigned, confidential OPI Personal Identification Number (PIN) and the specific language code.

Step 4: Conduct the Three-Way Conversation. Once the professional interpreter connects, the volunteer places the call on speakerphone or uses a dual-handset telephone setup. The interpreter translates the entire intake, preparation, and quality review interview in real time.

Step 5: Record the Session. After concluding the session, the volunteer logs the date, language used, and call duration on the confidential SPEC OPI Weekly Log for program reporting.

Required Documents and Information Needed Before Filling

Site coordinators should have the following details and materials assembled before preparing Form 15373:

• Site Identification Data: The official name of the VITA/TCE site and its unique Site Identification Number (SIDN) issued by the IRS.
• Facility Address Details: Accurate street address information for the host building, including suite or room numbers.
• OPI Coordinator Credentials: The site’s assigned OPI PIN provided by the IRS SPEC Relationship Manager upon completion of annual OPI training.
• Companion IRS Publications: IRS Publication 4269 (Language Identification Flashcard) and IRS Publication 5633 (List of OPI Languages Represented) to keep alongside the poster.

Common Mistakes to Avoid

To ensure smooth site operations and compliance with federal standards, avoid these frequent mistakes:

• Leaving Site Details Blank: Displaying Form 15373 with blank “Site Name” or “Address” fields looks unprofessional and fails to document the specific facility covered by the notice.
• Hiding the Poster in Private Offices: The purpose of Form 15373 is public awareness. Hanging it in a back office or volunteer breakroom defeats its purpose; it must be visible to taxpayers when they first enter.
• Sharing OPI PINs: An assigned OPI PIN is confidential and restricted to certified personnel who have completed annual training. Sharing PINs with unauthorized individuals violates IRS program security rules.
• Relying on Child Interpreters: Asking minor children or untrained family members to interpret complex tax returns is improper and risks privacy breaches. Always offer professional OPI services instead.
• Failing to Keep an OPI Usage Log: Sites that utilize interpreter services must record each call on their weekly log. Neglecting this recordkeeping can jeopardize the partner’s access to the OPI system.

Consequences for Non-Compliance or Errors

Because Form 15373 is an administrative accessibility tool, failure to comply does not trigger financial penalties like those for late tax filing. However, non-compliance carries serious administrative consequences:

• Quality Site Review Failures: IRS SPEC staff inspect volunteer sites using Form 6729-D. Failing to provide language access notices can result in negative review findings and required corrective actions.
• Civil Rights Non-Compliance: Federally assisted programs are required under Title VI of the Civil Rights Act of 1964 to provide meaningful access to LEP individuals. Neglecting language access can result in formal civil rights complaints.
• Loss of VITA/TCE Grant Eligibility: Sponsoring partner organizations that fail to maintain required site standards risk losing their annual IRS grant funding or having their partner agreements terminated.

Related Forms and Publications

Form 15373 works in tandem with a broader suite of IRS civil rights and volunteer tax program publications:

• Publication 4269: Language Identification Flashcard (allows taxpayers to point to their language).
• Publication 5547: Job Aid: IRS Over-the-Phone Interpreter (OPI) Service for SPEC Partners, Site Coordinators & Employees.
• Publication 5633: Over-The-Phone Interpreter Languages Represented (lists hundreds of available languages).
• Publication 5883: SPEC Over-the-Phone Interpreter (OPI) Service Training.
• Publication 5878: Help Taxpayers Select a Preferred Language.
• Form 13614-C: Intake/Interview and Quality Review Sheet.
• Form 13715: Volunteer Site Information Sheet.
• Form 6729-D: VITA/TCE Site Review Sheet.
• Form 1040 (Schedule LEP): Request for Change in Language Preference.
• Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust.

Frequently Asked Questions (FAQs)

Do individual taxpayers file Form 15373 with their tax returns?

No. Form 15373 is strictly an informational poster and administrative document for community tax sites. Taxpayers never file it with their Form 1040 or state tax returns.

Is there any cost for a taxpayer to use the Over-the-Phone Interpreter service?

No. The Over-the-Phone Interpreter service is fully funded by the IRS and is completely free for eligible taxpayers visiting a VITA or TCE site.

How many languages are available through the OPI service?

The OPI service connects volunteer tax preparers with certified interpreters in more than 350 languages, including Spanish, Mandarin, Cantonese, Vietnamese, Arabic, Korean, Russian, Haitian Creole, and Tagalog.

Can a volunteer use a bilingual family member instead of calling the OPI line?

While an adult taxpayer may choose to have a trusted adult friend or relative assist them, volunteers must always offer the professional OPI service first. Tax terminology is technical, and certified interpreters ensure accuracy while maintaining strict confidentiality.

Who is allowed to place the call to the OPI service?

Only certified VITA/TCE volunteers, coordinators, or partner staff who have completed the required annual SPEC OPI training and hold an active OPI PIN may initiate calls to the interpreter network.

Where should Form 15373 be placed at the tax preparation site?

The form should be placed in prominent, well-lit locations where arriving taxpayers can see it immediately, such as the entrance door, registration counter, waiting area, and intake desks.

Conclusion: Key Takeaways

IRS Form 15373, VITA/TCE Free Tax Preparation Using Over-the-Phone Interpreter (OPI) Services, is a critical tool for promoting language equity in tax administration. It ensures that Limited English Proficient taxpayers have equal access to free, accurate tax preparation without incurring high commercial fees or compromising their privacy.

By properly completing the site details, displaying the poster prominently, and training volunteers on how to connect with over-the-phone interpreters, community coordinators fulfill their federal quality commitments and provide essential support to diverse communities across the country.