1. Introduction – What is Publication 5386?
IRS Publication 5386, titled “Frequently Asked Questions: Link & Learn Taxes and Volunteer Certification Test,” serves as an essential roadmap for individuals training to prepare free tax returns for community members. Published under IRS Catalog Number 73626O, this guide addresses operational questions regarding the IRS Link & Learn Taxes online portal and its certification procedures.
According to the official IRS Forms and Publications catalog records verified for late 2026, Publication 5386 remains the core FAQ reference alongside companion volunteer training guides updated in November 2026 (released on October 21, 2026), such as Publication 5378 and Publication 5379. While the formal baseline edition was issued with a December revision date, its testing structure and administrative standards remain central to the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) initiatives heading into the upcoming filing season.
At its heart, Publication 5386 demystifies the testing platform. It explains how volunteers navigate testing levels, reset passwords, print certificates, and maintain tax law integrity while assisting low-to-moderate-income families and senior citizens across the United States.
2. Who Should Read This Publication
Publication 5386 is written for several groups of people who participate in or support community-based tax preparation programs:
- Prospective and Returning VITA/TCE Volunteers: Anyone planning to prepare returns, greet clients, or conduct quality reviews at free tax prep sites.
- VITA and TCE Site Coordinators: Local organizers who must verify volunteer credentials and confirm that team members hold valid certifications before serving clients.
- Circular 230 Tax Professionals: Attorneys, Certified Public Accountants (CPAs), and Enrolled Agents (EAs) who volunteer their skills and need to understand specialized certification shortcuts.
- Accounting and Law Students: College students seeking practical experience and professional development by assisting eligible taxpayers during the tax filing season.
3. Key Topics Covered
Publication 5386 provides straightforward answers to administrative and technical questions. The major areas addressed include:
- Creating and maintaining user accounts on the VITA/TCE Central and Link & Learn Taxes platforms.
- Understanding the required sequence of prerequisite exams and tax certification courses.
- Managing test attempts, passing score criteria, and procedures for using the retest option.
- Printing and signing Form 13615, the Volunteer Standards of Conduct Agreement.
- Navigating special testing provisions for licensed tax professionals.
4. Detailed Breakdown of Main Concepts
Required Prerequisite Tests
Before any volunteer can prepare a return or sit for a specialized exam, they must complete two foundational exams. The first is the Volunteer Standards of Conduct (Ethics) exam, which teaches privacy protection, conflict of interest avoidance, and professional conduct. The second prerequisite is the Intake/Interview and Quality Review exam, which ensures that every taxpayer’s situation is properly documented and verified.
Tax Preparation Certification Tracks
Once the prerequisites are passed, volunteers can choose between different certification paths depending on the complexity of returns they plan to handle:
| Certification Level | Tax Topics Covered | Prerequisites Required |
|---|---|---|
| Basic | W-2 wages, standard deductions, Earned Income Tax Credit, Child Tax Credit | Standards of Conduct, Intake/Interview |
| Advanced | Itemized deductions, capital gains, retirement distributions, self-employment | Standards of Conduct, Intake/Interview |
| Specialty Tracks | Military income, international returns, Health Savings Accounts (HSAs), Puerto Rico | Basic or Advanced (depending on track) |
Scoring and Retest Rules
To pass any Link & Learn certification exam, a volunteer must achieve a minimum score of 80 percent. If a volunteer does not meet the passing grade on their first attempt, the system allows one retest. The retest includes different questions covering the same core objectives to verify understanding before certification is granted.
Circular 230 Exceptions
Qualified tax practitioners, including CPAs, attorneys, and Enrolled Agents in good standing, are recognized for their existing professional training. While they must still pass the Ethics and Intake/Interview prerequisites, they can certify on federal tax rules by taking a streamlined Federal Tax Law Update Test rather than working through the entire standard sequence.
5. Practical Examples or Scenarios
Scenario 1: The First-Time Student Volunteer
Carlos, an undergraduate business student, wants to help at a local community center’s VITA clinic. Following Publication 5386, Carlos creates an account on Link & Learn Taxes, studies the modules, and takes the Volunteer Standards of Conduct exam. After scoring 90 percent on both the Ethics exam and the Intake/Interview test, he takes the Basic certification exam and prints his signed volunteer agreement.
Scenario 2: The Returning CPA
Brenda is an experienced CPA who wants to assist elderly filers through the TCE program. Instead of taking every module in the standard Basic and Advanced courses, Brenda completes the required Ethics test and then takes the specialized Circular 230 Federal Tax Law Update exam. This satisfies her certification requirements while respecting her existing credentials.
6. How This Publication Relates to Specific Forms
Publication 5386 directly interacts with several essential IRS administrative and tax forms:
- Form 13615 (Volunteer Standards of Conduct Agreement): This document is generated after passing the required tests. Both the volunteer and the site coordinator must sign it before any tax work begins.
- Form 6744 (VITA/TCE Volunteer Assistor’s Test/Retest): This booklet contains paper versions of all training questions and serves as a study guide before taking the official exam online.
- Form 13614-C (Intake/Interview and Quality Review Sheet): The primary form used at clinic sites to collect taxpayer information, heavily emphasized in the intake testing discussed throughout Publication 5386.
- Form 1040 (U.S. Individual Income Tax Return): The ultimate output generated by certified volunteers for taxpayers during the filing season.
7. Common Misunderstandings Clarified
Several frequent misconceptions cause unnecessary confusion among prospective volunteers:
- Myth: You must pass the Basic exam before attempting Advanced. Publication 5386 clarifies that you do not need to take the Basic test first. Volunteers comfortable with intermediate tax issues can take the Advanced exam directly once prerequisites are completed.
- Myth: You can retake the exam as many times as you want. The testing system provides only one retest opportunity per test level per tax year. Careful preparation using Form 6744 is recommended before submitting answers.
- Myth: Volunteers can accept cash tips from grateful taxpayers. The Volunteer Standards of Conduct strictly prohibit accepting tips, gifts, or fees of any kind. Helping taxpayers must remain completely free.
8. Why This Publication Matters for Taxpayers
While written primarily for volunteers and coordinators, Publication 5386 delivers significant protection to everyday taxpayers. Millions of low-income workers, retirees, and military families rely on free tax preparation sites each spring.
By enforcing rigorous testing, strict quality review mandates, and an unbending ethics code, Publication 5386 ensures that volunteer preparers are knowledgeable and accountable. Taxpayers can walk into a local VITA or TCE site with complete confidence that their returns will be handled accurately, confidentially, and fairly.
9. Frequently Asked Questions
Where do I access the certification tests?
Volunteers access exams online through VITA/TCE Central or via the Link & Learn Taxes portal. The platform tracks your course progression and saves completed certificates automatically.
What happens if I fail both the test and the retest?
If an individual does not achieve an 80 percent score after two attempts, they cannot certify at that level for the current tax year. However, they may still serve in non-tax preparation roles, such as greeters or intake screeners.
Does certification carry over from one year to the next?
No, certifications do not carry over. Tax laws, brackets, and credits change every year, requiring all volunteers to re-certify annually to stay current with modern filing guidelines.
Is there any cost to take the training or certification tests?
No, all Link & Learn training modules, exam attempts, and downloadable study publications are provided by the IRS completely free of charge.
10. Conclusion
IRS Publication 5386 provides the structural foundation for one of the IRS’s most successful public service partnerships. By clearly organizing the questions, testing standards, and administrative procedures for Link & Learn Taxes, it enables thousands of dedicated volunteers to support their communities each year.
Whether you are an aspiring tax professional seeking hands-on practice, a seasonal volunteer returning for another year, or a site coordinator organizing a busy clinic, Publication 5386 gives you the answers you need to succeed and maintain the highest standard of tax return quality.
