Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, is the Internal Revenue Service (IRS) agreement that every volunteer in the VITA/TCE free tax return preparation programs signs before working at a site. By signing, the volunteer declares that the Volunteer Standards of Conduct certification is complete and that they will follow the standards. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the IRS at irs.gov.
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What is Form 13615?
Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, is the IRS form on which a volunteer in the VITA/TCE return preparation programs records their certification, declares they will follow the Volunteer Standards of Conduct, and has their identity confirmed by an approving official.
The programs exist to help eligible taxpayers meet their tax responsibilities through free tax return preparation, and the form says volunteers must keep the highest standards of ethical conduct. The six standards (VSC #1 to VSC #6) are:
- Follow all Quality Site Requirements (QSR).
- Do not accept payment, ask for donations, or accept refund payments for tax return preparation from customers.
- Do not solicit business from taxpayers you help or use their information for personal benefit.
- Do not knowingly prepare false returns.
- Do not engage in criminal, infamous, dishonest, notoriously disgraceful or other conduct that harms the programs.
- Treat all taxpayers in a professional, courteous and respectful manner.
The form lists what failure to comply could bring, including removal from all VITA/TCE programs and inclusion in the IRS Volunteer Registry. It also describes the Volunteer Protection Act and refers to Publication 4961, VITA/TCE - Volunteer Standards of Conduct - Ethics Training. A final section, for Continuing Education (CE) credits only, is completed by the coordinator or partner when a certified volunteer requests CE credits.
Who needs to file Form 13615?
All VITA/TCE volunteers must pass the Volunteer Standards of Conduct certification and sign and date Form 13615 before working at a VITA/TCE site.
- Return preparers, quality reviewers, coordinators, client facilitators and tax law instructors must also certify in Intake/Interview and Quality Review and in tax law before signing the form.
- Greeters, screeners and client facilitators who answer tax law questions need those same certifications.
- Volunteers who are minors: a parent or guardian completes the Parent/Guardian block, giving permission for the child to volunteer.
- Approving officials: a coordinator, sponsoring partner, instructor or IRS contact must confirm the volunteer's identity, name and address with a government-issued photo ID and sign and date the form. The form is not valid until they do.
- Volunteers requesting CE credits: the coordinator, sponsoring partner or instructor completes the CE section for an unpaid certified volunteer.
By signing, the volunteer also certifies being a U.S. citizen, a legal resident, or otherwise residing in the U.S. legally.
When to file Form 13615
Sign and date Form 13615 before you work at a VITA/TCE site. The form says every volunteer must pass the Volunteer Standards of Conduct certification and sign before starting, and that preparers, reviewers, coordinators, client facilitators and tax law instructors must complete their Intake/Interview and Quality Review and tax law certifications before signing.
The form is not valid until the coordinator, sponsoring partner, instructor or IRS contact has verified your government-issued photo ID and signed and dated it, and that verification is made before you are allowed to work at the site. The form sets no calendar deadline. The Continuing Education section is completed only when an unpaid certified volunteer asks for CE credits, and the form requires a minimum of 10 volunteer hours before CE credits can be issued.
Documents you need
- Government-issued photo ID, shown to the coordinator, sponsoring partner, instructor or IRS contact to confirm your identity, name and address before the form is valid.
- Passing test scores for the certification levels you hold; the form asks you to add the letter "P" next to each passing level.
- Parent or guardian permission, given by signing the Parent/Guardian block, when the volunteer is a child.
- For CE credits: a Preparer Tax Identification Number (PTIN) for Enrolled Agents, non-credentialed preparers and CTEC registered preparers; CPAs, attorneys and CFPs do not need one but should check their governing board's requirements.
How to fill out Form 13615
Enter name and volunteer position
In the Volunteer block, type or print your full name and your volunteer position(s). Check the IRS Employee box if it applies.
Provide contact information
Enter your home address (street, city, state and ZIP code), email address and daytime telephone.
Add sponsoring partner and experience
Enter the sponsoring partner name or site name and the number of years volunteered, including this year.
Record your certification levels
In Volunteer Certification Levels, mark the levels you hold. Volunteer Standards of Conduct is required for ALL volunteers; add the letter "P" for every passing test score.
Complete professional designation if provided
If you hold a designation (Attorney, CPA, CTEC, or Enrolled Agent), enter the licensing jurisdiction (state), the bar, license, registration or enrollment number, and the effective or issue date and expiration date, if provided.
Sign and date as volunteer
Sign in the Signature (electronic) or Signature (type/print) field and enter the date. This declares you completed the certification, will follow the standards and are a U.S. citizen, legal resident or otherwise reside in the U.S. legally.
Add the approving official's block
The coordinator, sponsoring partner, instructor or IRS contact enters their printed name and title, signs and dates after verifying your certification levels and photo ID.
Complete the parent or guardian block
For a child volunteer, the parent or guardian prints their name, signs and dates to give permission.
Complete the CE section if needed
For CE credits only, the coordinator or partner enters the name on the PTIN account, PTIN (P-), CTEC ID if applicable, site address, Site Identification Number (S-), one Professional Status box and one Certification Level box.
Enter volunteer hours and approve
In the CE section, enter total volunteer hours for the Advanced level (14 CE credits) or Advanced plus specialty courses (18 CE credits). The coordinator, partner or instructor signs and dates to validate the hours.
Review, sign and download the PDF
Check that names, levels and signatures are complete. Download or print the completed PDF from FillingPDF and pass it to your approving official as described under How to submit.
How to submit Form 13615
Form 13615 prints no mailing address, portal or appointment rule; it passes between the volunteer and the approving official at the VITA/TCE program.
- Volunteer: complete the volunteer section and sign and date it. Minors also need the Parent/Guardian block signed.
- Approving official: a coordinator, sponsoring partner, instructor or IRS contact checks the required certification levels and your government-issued photo ID, then signs and dates the form.
- CE credits only: the coordinator, sponsoring partner or instructor signs the CE section and sends the completed form to the SPEC territory office or relationship manager for further processing. Publication 5362 and Publication 5683 give the additional requirements.
Ask your coordinator or sponsoring partner how they collect completed forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Signing before completing the Intake/Interview and Quality Review and tax law certifications that your volunteer role requires.
- Starting work at a VITA/TCE site before the approving official has verified your government-issued photo ID and signed and dated the form.
- Leaving off the letter "P" next to passing test scores in the Volunteer Certification Levels section.
- Checking more than one box under Professional Status or Certification Level in the CE section; the form says to check only one.
- Requesting CE credits for an Enrolled Agent, non-credentialed preparer or CTEC registered preparer without a PTIN.
- Requesting CE credits with fewer than the minimum 10 volunteer hours the form requires.
- Having the volunteer complete the CE section; the form says the coordinator or partner completes it.
- Skipping the Parent/Guardian signature when the volunteer is a child.
Frequently asked questions
What is Form 13615 used for?
Form 13615 is the IRS Volunteer Standards of Conduct Agreement for VITA/TCE programs. A volunteer signs it to declare the certification is complete and the six standards will be followed, and an approving official verifies the volunteer's photo ID and signs to validate it.
Who has to sign Form 13615?
All VITA/TCE volunteers must pass the Volunteer Standards of Conduct certification and sign and date it before working at a site. A coordinator, sponsoring partner, instructor or IRS contact must also verify the volunteer's ID and sign. A parent or guardian signs for a child.
Is Form 13615 valid without the coordinator's signature?
No. The form says it is not valid until the coordinator, sponsoring partner, instructor or IRS contact confirms your identity, name and address with a government-issued photo ID and signs and dates it.
Can I fill out Form 13615 online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is independent of the IRS and does not file or send the form; it goes to your coordinator or sponsoring partner through your program's channels.
What happens if a volunteer breaks the standards of conduct?
The form says consequences could include removal from all VITA/TCE programs and inclusion in the IRS Volunteer Registry, which bars future activity indefinitely. Other listed outcomes include EFIN deactivation, ending the sponsor's IRS partnership and referral for TIGTA and criminal investigation.
How do I request CE credits on Form 13615?
The coordinator or partner completes the CE section for an unpaid certified volunteer, then signs and sends the form to the SPEC territory office or relationship manager. A minimum of 10 volunteer hours is required, and some preparers need a PTIN.
Where does Form 13615 get sent?
The form prints no mailing address. The volunteer signs it and the approving official verifies and signs it. Only the CE section has a stated destination: the SPEC territory office or relationship manager. Ask your coordinator how completed forms are collected.
Is my answer on Form 13615 required by law?
The Privacy Act notice on the form says your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs, and sponsoring organizations may run background checks.
Ready to fill out Form 13615?
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